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 (h NSzG\
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审计词汇英汉对照 F<wwuCbF
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ability to continue as a going concern 持续经营能力 h(aF>a\Z
acceptability 可接受性，可接受程度 h#K8 63
acceptable level of detection risk 检查风险的可接受水平 p s:| YR
acceptance of engagement 接受委托 *M*:3 v
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accepting the engagement for the first time 首次接受委托 s_} 1J,Y
access to asset 对资产的接触 u@v0I$
according to 根据，依据，依照 s'yA^
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account balance 账户余额 H]a ; <V9[
account for 对……进行会计处理，核算；解释 I4%&/~!
accounting 会计，会计学 ejYJOTT{^
accounting advisory serve 会计咨询服务 cX$ Pq
accounting firm 会计师事务所 q5il9*)d (
accounting information 会计信息，会计资料 9OYsI
accounting period 会计期间 T7eo_Mn
accounting policies 会计政策 y:Ycn+X.
accounting professional bodies 会计职业组织，会计职业团体 cE S3<`[K
accounting records 会计记录 %a-:f)@
accounting responsibility 会计责任 #`P4s >IL1
accounting service 会计服务 Pyc/6~ ?
accounting standards 会计准则 f]F]wg\_f
Accounting Standards for Business Enterprises 企业会计准则 I13n mI\
accounting system 会计系统 $Bd{Y"P@6
accounting treatment 会计处理 0w ?\KHT
accuracy 准确性，精确性 Z2d,J>-
additional audit procedures 追加审计程序 ;5 W|#{I
addressee 收件人，收信人 so h3 d
Administration of State-owned Assets (the～) 国有资产管理局 3| 5Af
administrative laws and regulations 行政法规 d, j"8\@
adverse impact 不利影响，负面影响 X5 kIM\
adverse opinion 反对意见
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advisory group 咨询组，顾问组 SJhcm
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agency fee 代理费，代理费用 c!@g<<}[(
aggregate 总计，合计为…… J [fjl 6p
alternation of document and record 变造文件和记录 xmz83Ll9
alternative audit procedures 替代审计程序，备选审计程序 qv<[ f=X9|
amend 修改，修订 +.UdEIR";M
amortisation 摊销 P E1F3u>O
analytical capacity 分析能力 =VkbymIZ4y
analytical procedures 分析性程序 /I~iUND"G
annual financial statements 年度会计报表，年度财务报表 )cc:Z7p
appendix 附录，附表 k?|l;6
applicable 适用的 wkm;yCF+
applicable laws and regulations 适用的法规 Nq>74q]}n8
application systems 应用系统 &-#!]T-P:E
apply consistently 一贯地执行，一贯地实施 7 _>No*[
appropriate 适当的，合适的； F$Q( 2:w
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appropriate authorization 适当的授权 |}paa
appropriateness of audit evidence 审计证据的适当性 b;#Z/phix
approval 批准，核准 \`?l6'!
assertion (会计报表上的)认定；确认 E.kGBA;a?
assessed level of control risk 对控制风险的评估，控制风险的评估水平 R[ >fT}Lo
asset 资产，财产 {f] K3V
asset restructuring 资产重组 (Nd5VuI
assignment of duties 职责的划分 L{xCsJ3d
assistant 助理，助理人员 WXP=U^5Si
associated company 联属公司，联营公司 !gv/ jdF
association 联合，结合；协会，社团 d *ch.((-
assumption 假设，假定 L2Ynv4llm
at a given date 在某一特定时日 +Ze HZjd
attestation 鉴证，公证 H)S&sx#q]
attestation service 鉴证服务 *"#62U6
audit adjustment 审计调整 E/@w6uIK[
audit areas 审计领域 \nM$qr'`B
audit conclusion 审计结论 o9+ "6V|.
audit effectiveness 审计效果 &VtTUy }
audit efficiency 审计效率 xwG=&+66
audit engagement letter 审计业务约定书 ur^)bp< n
audit evidence 审计证据 zJNiAc
audit fee 审计费 D4%5T>^LW[
audit files 审计档案 wS"[m>.{ v
audit findings 审计中发现的事项 dD@k{5
audit implementation stage 审计实施阶段 47s
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audit mark 审计标识 24Lo .
audit materiality 审计重要性 Hm@+(j(N96
audit method 审计方法 -?gr3rV@
audit objective 审计目标，审计目的 y\&GPr
audit of financial statements 会计报表审计，财务报表审计 rnWU[U8%
audit opinion 审计意见 :X-Z|Pv8
audit period 被审计期间，被审计年度 1qXqQA
audit plan 审计计划 t?H.M
audit planning 编制审计计划，制定审计计划，审计计划 sev^
audit planning stage 审计计划阶段 *'=JT#
audit procedure 审计程序 G+?@ 4?` z
audit programme 审计程序表，具体审计计划 J+IQ vOn_|
audit report 审计报告 "X~ayn'@w,
audit report with a disclaimer of opinion 拒绝表示意见审计报告 .8[B
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audit report with a qualified opinion 有保留意见的审计报告 jH26-b<
audit report with an adverse opinion 否定意见的审计报告 ^LgaMmz
audit report with dual dates 双重日期审计报告 `pS<v.L3
audit reporting stage 审计报告阶段 '3S S%W
audit responsibility 审计责任 pE( \q+1<
audit results 审计结果 |r*btyOJk
audit risk 审计风险 '
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audit sampling 审计抽样 K r $R "
audit sampling techniques 审计抽样方法，审计抽样技术 Cw1Jl5OVZ
audit strategies 审计策略 c(jF^
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audit summary 审计总结，审计小结 $!P(Q
audit team 审计小组 ] nE _(*w
audit test 审计测试 sdP% Y<eAT
audit trail 审计轨迹 # ;GIvfW
audit work 审计工作 t]1j4S"pm
audit working paper 审计工作底稿 c]:sk[u
audited financial statement 审计会计报表，已审计财务报表 v%c r
Auditing Guidelines (the～) 审计规范指南 $P#Cf&R
auditing standards 审计准则 No8 ~~
audit-oriented working paper (审计)业务类工作底稿 _%#Q
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authorisation 授权 JF7n|o-`?
authorisation of transaction 交易的授权 7e $\|~<
availability 可获得性 z-(@j;.
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balance 余额；差额；平衡 ;n?72&h
balance sheet 资产负债表 hYRG Ipu5
bank 银行 ` M?C(
bank account 银行账户，银行户头 u,<I%
bank statement 银行对账单 ct='Z E
barter transaction 易货交易，以物换物交易 @a,X{
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basis of audit 审计依据 ='f<_F D
basis of preparation (会计报表的)编制基础 2Wz/s 0`
book of account 账目，账簿 o"D` _ER
borrowing 借款，贷款，借债 5fi6>>
branch 分支，分支机构，分店 !Irmc*;QE
brought forward (账户余额等的)承上年，承上期，承上页 ]UyIp `nV;
budget 预算 w$ Lpuu n{
building 建筑物；大楼 @=ABO"CQ
business conditions 业务情况，经营情况 "-JJ6Bk
business licence (企业等的)营业执照 :_v/a+\ n
business relation 业务关系 SrzlR )
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