审计词汇英汉对照 A ability to continue as a going concern 持续经营能力 acceptability 可接受性，可接受程度 acceptable level of detection risk 检查风险的可接受水平 acce n])-+[F
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审计词汇英汉对照 ,!`94{Ggv
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ability to continue as a going concern 持续经营能力 &&1q@m ,cP
acceptability 可接受性，可接受程度 apW0(&\
acceptable level of detection risk 检查风险的可接受水平 vBUl6EmWu
acceptance of engagement 接受委托 v\9:
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accepting the engagement for the first time 首次接受委托 4fDo
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access to asset 对资产的接触 KR
according to 根据，依据，依照 ,v"/3Ff{,
account balance 账户余额 ^V^In-[!y:
account for 对……进行会计处理，核算；解释 ^$][ ah
accounting 会计，会计学 7f4R5c
accounting advisory serve 会计咨询服务 0Sz&Og
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accounting firm 会计师事务所 cz_4cMgxu
accounting information 会计信息，会计资料 /)8
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accounting period 会计期间 ^q"wd?((h
accounting policies 会计政策 ?e |'I"
accounting professional bodies 会计职业组织，会计职业团体 (xU+Y1*g"%
accounting records 会计记录 D\Y)E#%,
accounting responsibility 会计责任 N0s)Nao4
accounting service 会计服务 ' :,6s
accounting standards 会计准则 l<<G". ?
Accounting Standards for Business Enterprises 企业会计准则 `Tzq vnn
accounting system 会计系统 "?j|;p@!>
accounting treatment 会计处理 ixJUq o
accuracy 准确性，精确性 Ow \9vf6H
additional audit procedures 追加审计程序 F" a^ `E&
addressee 收件人，收信人 @ 4:cn
Administration of State-owned Assets (the～) 国有资产管理局 -X@;"0v
administrative laws and regulations 行政法规 ?o0#h
adverse impact 不利影响，负面影响 6 'C!Au
adverse opinion 反对意见 SwQ.
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advisory group 咨询组，顾问组 {nQ}t
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agency fee 代理费，代理费用 /,v:!*
aggregate 总计，合计为…… KmV>tn BQ
alternation of document and record 变造文件和记录 \Rn.ug
alternative audit procedures 替代审计程序，备选审计程序 P
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amend 修改，修订 Q}jbk9gM5
amortisation 摊销 hMJ \a
analytical capacity 分析能力 OU=9fw
analytical procedures 分析性程序 S&-sl
annual financial statements 年度会计报表，年度财务报表 0:G@a&Lr
appendix 附录，附表 F m}O ,=
applicable 适用的 , IUMH]D
applicable laws and regulations 适用的法规 3w )S=4lB
application systems 应用系统 ~Qdwo eaD
apply consistently 一贯地执行，一贯地实施 4x'^? 0H@
appropriate 适当的，合适的；
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appropriate authorization 适当的授权 Tu_dkif'
appropriateness of audit evidence 审计证据的适当性 P's <M
approval 批准，核准 pmCBe6n \l
assertion (会计报表上的)认定；确认 kt1f2cj
assessed level of control risk 对控制风险的评估，控制风险的评估水平 c7\bA7 .
asset 资产，财产 z>j%-3_1
asset restructuring 资产重组 z@y*
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assignment of duties 职责的划分 ^F?H)[0
assistant 助理，助理人员 f.jAJ; N>
associated company 联属公司，联营公司 RA[` Cp"
association 联合，结合；协会，社团 LW bWj ^
assumption 假设，假定 62EJ# q[
at a given date 在某一特定时日 f Jv 0 B*
attestation 鉴证，公证 F__>`Do l
attestation service 鉴证服务 3 :Co K#
audit adjustment 审计调整 w]yLdfi!
audit areas 审计领域 ECkfFE`
audit conclusion 审计结论 cb%w,yXw
audit effectiveness 审计效果 54 F([w
audit efficiency 审计效率 2|}p&~G(
audit engagement letter 审计业务约定书 =< CH( 4!
audit evidence 审计证据 |r-<t
audit fee 审计费 8gC(N3/E"
audit files 审计档案 0nie>
audit findings 审计中发现的事项 j{_ MDE7N
audit implementation stage 审计实施阶段 uy\YJ.WMQ
audit mark 审计标识 4 d]
audit materiality 审计重要性 s* 9tWSd
audit method 审计方法 g8kw|BgnL
audit objective 审计目标，审计目的 f `Wf w3
audit of financial statements 会计报表审计，财务报表审计 1Y9Ye?~jd
audit opinion 审计意见 7
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audit period 被审计期间，被审计年度 q/OraPAB
audit plan 审计计划 `MTOe 1
audit planning 编制审计计划，制定审计计划，审计计划 l"*>>/U k
audit planning stage 审计计划阶段 &I(|aZx?J
audit procedure 审计程序 r)j#S kh].
audit programme 审计程序表，具体审计计划 ]Vwky]d
audit report 审计报告 s?Q `#qD
audit report with a disclaimer of opinion 拒绝表示意见审计报告 .j&jf^a5
audit report with a qualified opinion 有保留意见的审计报告 h y[_
audit report with an adverse opinion 否定意见的审计报告 iBUf1v
audit report with dual dates 双重日期审计报告 aRG[F*BY
audit reporting stage 审计报告阶段 E"G. _<3J8
audit responsibility 审计责任 g<.8i W 'c
audit results 审计结果 _)Qt,$
audit risk 审计风险 0_] aF8j
audit sampling 审计抽样 8=nm`7(]
audit sampling techniques 审计抽样方法，审计抽样技术 !-MG"\# Wq
audit strategies 审计策略 p`d:g
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audit summary 审计总结，审计小结 Ej34^*m9k
audit team 审计小组 qw
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audit test 审计测试 PPq*_ Cf
audit trail 审计轨迹 u k'<9 g^
audit work 审计工作 ' xi..
audit working paper 审计工作底稿 rLKDeB
audited financial statement 审计会计报表，已审计财务报表 +?@qu x!
Auditing Guidelines (the～) 审计规范指南 }bnkTC
auditing standards 审计准则 mMj
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audit-oriented working paper (审计)业务类工作底稿 qJ!oH&/cD
authorisation 授权 7I44BC*R~
authorisation of transaction 交易的授权 blPC"3}3Vd
availability 可获得性 ^X;>?_Bk
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balance 余额；差额；平衡 qnm9L w#
balance sheet 资产负债表 w6yeX<!ll
bank 银行 y ( z U:.
bank account 银行账户，银行户头 p-6.:y
bank statement 银行对账单 VN".NEL
barter transaction 易货交易，以物换物交易 6FmgK"
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basis of audit 审计依据 PJ.jgN(r
basis of preparation (会计报表的)编制基础 d!X?R}
book of account 账目，账簿 ^R$dG[Qf
borrowing 借款，贷款，借债 |V7a26h
branch 分支，分支机构，分店 1
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brought forward (账户余额等的)承上年，承上期，承上页 0`thND)?O
budget 预算 ^KF'/9S
building 建筑物；大楼 N~kYT\$b#
business conditions 业务情况，经营情况 18HHEW{
business licence (企业等的)营业执照 SYwNx">Bq
business relation 业务关系 O^$Zz<
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