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 LJ 9#!r@H
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审计词汇英汉对照 .%\||1F<
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ability to continue as a going concern 持续经营能力 AvuGAlP
acceptability 可接受性，可接受程度 g y#G; 9p
acceptable level of detection risk 检查风险的可接受水平 'g} Q@@b
acceptance of engagement 接受委托 P8ns @VV
accepting the engagement for the first time 首次接受委托 N p.<&`p!
access to asset 对资产的接触 tqKX\N=5^
according to 根据，依据，依照 M{Vi4ehOq
account balance 账户余额 _PP-'^ U
account for 对……进行会计处理，核算；解释 w'mn O'%
accounting 会计，会计学 :/fT8KCwo
accounting advisory serve 会计咨询服务 92*"3)
accounting firm 会计师事务所 "M %WV>
accounting information 会计信息，会计资料 3Ea/)EB]
accounting period 会计期间 t-] ~^s
accounting policies 会计政策 )S @TYzdAN
accounting professional bodies 会计职业组织，会计职业团体 "`[4(j
accounting records 会计记录 99b"WH^3$y
accounting responsibility 会计责任 }\W^$e-
accounting service 会计服务 ? 8S~R
accounting standards 会计准则 edlsS}8^
Accounting Standards for Business Enterprises 企业会计准则 i/,IG+4vI
accounting system 会计系统 7q #R,\
accounting treatment 会计处理 - KaU@t
accuracy 准确性，精确性 Y1{*AV6ev6
additional audit procedures 追加审计程序 4L&Rs;
addressee 收件人，收信人 L@G~9{U>
Administration of State-owned Assets (the～) 国有资产管理局 Z. xOO|
administrative laws and regulations 行政法规
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adverse impact 不利影响，负面影响 ?T'a{ ~]R
adverse opinion 反对意见 h$ $i@IO0
advisory group 咨询组，顾问组 ^4a|gc
agency fee 代理费，代理费用 73+)> "x>
aggregate 总计，合计为…… qu/b: P
alternation of document and record 变造文件和记录 ;n/04z
alternative audit procedures 替代审计程序，备选审计程序 iE"+-z\U
amend 修改，修订 9XN/
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amortisation 摊销 "J%dI9tM{
analytical capacity 分析能力 IoH YY:[-
analytical procedures 分析性程序 <+p {U(
annual financial statements 年度会计报表，年度财务报表 Q bEb}
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appendix 附录，附表 CVGQ<, KVW
applicable 适用的 cdD?QnZ
applicable laws and regulations 适用的法规 *orP{p -U
application systems 应用系统 ""_%u'7t5I
apply consistently 一贯地执行，一贯地实施 p4wx&VLi
appropriate 适当的，合适的； e]3b0` E
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appropriate authorization 适当的授权 PKX
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appropriateness of audit evidence 审计证据的适当性
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approval 批准，核准 'a=QCO
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assertion (会计报表上的)认定；确认 Kq zQL u
assessed level of control risk 对控制风险的评估，控制风险的评估水平 ~ x g#6%<=
asset 资产，财产 ~_ |ZUb
asset restructuring 资产重组 ?;CMsO*q
assignment of duties 职责的划分 I{uwT5QT-
assistant 助理，助理人员 _K<Z
associated company 联属公司，联营公司 7H_*1_%ZQ
association 联合，结合；协会，社团 3KN})*1
assumption 假设，假定 >
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at a given date 在某一特定时日 1\%2@NR
attestation 鉴证，公证 !)LVZfQ0
attestation service 鉴证服务 e c4v X
audit adjustment 审计调整 0y Bi io
audit areas 审计领域 U$=#yg2
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audit conclusion 审计结论 ,2`FSL%J
audit effectiveness 审计效果 Y]: Ch (Q
audit efficiency 审计效率 ;&ypvKG
audit engagement letter 审计业务约定书 'XW9+jj)/
audit evidence 审计证据 |,WP)
audit fee 审计费 {*AYhZ
audit files 审计档案 tY!GJusd
audit findings 审计中发现的事项 RKO}
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audit implementation stage 审计实施阶段 l1ViUY&Z
audit mark 审计标识 th`pf
audit materiality 审计重要性 D;+sStZK3
audit method 审计方法 y5`$Aa4~
audit objective 审计目标，审计目的 <@J0
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audit of financial statements 会计报表审计，财务报表审计 V~"-\@
audit opinion 审计意见 #B!<gA$/
audit period 被审计期间，被审计年度 c^x5 E`{
audit plan 审计计划 Vl%UT@D|
audit planning 编制审计计划，制定审计计划，审计计划 Ktn:6=,
audit planning stage 审计计划阶段 pra0:oHN
audit procedure 审计程序 {Xv0=P
audit programme 审计程序表，具体审计计划 W>y &
audit report 审计报告 9oTtH
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 b;I zK '
audit report with a qualified opinion 有保留意见的审计报告 0Q!/A5z
audit report with an adverse opinion 否定意见的审计报告 {YF(6wVl
audit report with dual dates 双重日期审计报告 57[tUO
audit reporting stage 审计报告阶段 7&3
audit responsibility 审计责任 | }isSCt
audit results 审计结果 }}u16x}*n
audit risk 审计风险 +D
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audit sampling 审计抽样 C zb: nyRj
audit sampling techniques 审计抽样方法，审计抽样技术 D LD 5>
audit strategies 审计策略 BI+x6S>d
audit summary 审计总结，审计小结 _t?#
audit team 审计小组 fxknfgbg
audit test 审计测试 =
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audit trail 审计轨迹 #T++
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audit work 审计工作 Y T'ol k
audit working paper 审计工作底稿 _f"KB=A_x
audited financial statement 审计会计报表，已审计财务报表 tP4z#0r2
Auditing Guidelines (the～) 审计规范指南 REWW(.3o
auditing standards 审计准则 [,sm]/Xlc
audit-oriented working paper (审计)业务类工作底稿 "P
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authorisation 授权 1
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authorisation of transaction 交易的授权 Q% x-BZb~
availability 可获得性 >f70-D28
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balance 余额；差额；平衡 |cgc^S/~H
balance sheet 资产负债表 Tly*i"[&
bank 银行 lP *p7Y '
bank account 银行账户，银行户头 [@M o3]#\
bank statement 银行对账单 rlY n"3%
barter transaction 易货交易，以物换物交易 z&yVU<;
basis of audit 审计依据 {9v Mc
basis of preparation (会计报表的)编制基础 ;:/C.%d
book of account 账目，账簿 Rk#p zD
borrowing 借款，贷款，借债 (L`IL e*
branch 分支，分支机构，分店
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brought forward (账户余额等的)承上年，承上期，承上页 S
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budget 预算 AjJ/t4<
building 建筑物；大楼 E Q]>^VE2B
business conditions 业务情况，经营情况 L@.Trso
business licence (企业等的)营业执照 V /tl-;W
business relation 业务关系 vI ]V@i l
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