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 B~4mk
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审计词汇英汉对照 K wQXA'
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ability to continue as a going concern 持续经营能力 e|35|I '
acceptability 可接受性，可接受程度 E
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acceptable level of detection risk 检查风险的可接受水平 -.^= Z!=M
acceptance of engagement 接受委托 7d%A1}Bq$
accepting the engagement for the first time 首次接受委托 PlF89-
access to asset 对资产的接触 55(J&q
according to 根据，依据，依照 ,q/tyGj
account balance 账户余额 hw 7~i
account for 对……进行会计处理，核算；解释 vRq =m8
accounting 会计，会计学 m]Hb+Y=;h
accounting advisory serve 会计咨询服务 w
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accounting firm 会计师事务所 m`[oT\
accounting information 会计信息，会计资料 k q/t] %(
accounting period 会计期间 HIQ]" Hl
accounting policies 会计政策 5XhK#X%:A
accounting professional bodies 会计职业组织，会计职业团体 7=; D0SS
accounting records 会计记录 5F% h>tqh
accounting responsibility 会计责任 fpI; `s
accounting service 会计服务 YLD-SS[/>
accounting standards 会计准则 G* 8+h
Accounting Standards for Business Enterprises 企业会计准则 .ou!g&xu
accounting system 会计系统 Qo]vpp^[#
accounting treatment 会计处理 +"TI_tK, S
accuracy 准确性，精确性 >SY 2LmV'a
additional audit procedures 追加审计程序 hg$qb eUl
addressee 收件人，收信人 s@.`"TF.7
Administration of State-owned Assets (the～) 国有资产管理局 !5yRWMO9X~
administrative laws and regulations 行政法规 ~% D^ Ga7
adverse impact 不利影响，负面影响 `%KpTh
adverse opinion 反对意见 oc b%&m ;i
advisory group 咨询组，顾问组 A73V6"
agency fee 代理费，代理费用 /8 e2dw:
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aggregate 总计，合计为…… G5y]^P
alternation of document and record 变造文件和记录 tn(?nQN3
alternative audit procedures 替代审计程序，备选审计程序 \7OJN
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amend 修改，修订 tj Bh$)
amortisation 摊销 4r68`<mn[
analytical capacity 分析能力 {QIS411
analytical procedures 分析性程序 BnKP7e
annual financial statements 年度会计报表，年度财务报表 JUe K"|fA
appendix 附录，附表 jh<TdvF2$
applicable 适用的 Z%, \+tRe
applicable laws and regulations 适用的法规 M63s(f
application systems 应用系统 > C*?17\
apply consistently 一贯地执行，一贯地实施 lBizC5t!o
appropriate 适当的，合适的； 8MYL XW6
征用，挪用 b#?ai3E
appropriate authorization 适当的授权 J
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appropriateness of audit evidence 审计证据的适当性 qcR|E`k-G
approval 批准，核准 ~`nm<
assertion (会计报表上的)认定；确认 f.U0E6-(3N
assessed level of control risk 对控制风险的评估，控制风险的评估水平 =!1-AR%.^
asset 资产，财产 U.zRIhA ]
asset restructuring 资产重组 'xLM>6[wz
assignment of duties 职责的划分 _WRR
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assistant 助理，助理人员 JLFFh!J
associated company 联属公司，联营公司 #;qFPj- v
association 联合，结合；协会，社团 SdjUhR+o
assumption 假设，假定 }a # b$]Y
at a given date 在某一特定时日 }QX 2 :a
attestation 鉴证，公证 t z
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attestation service 鉴证服务 &;r'{$
audit adjustment 审计调整 P;HVL flu
audit areas 审计领域 * _2O* {V
audit conclusion 审计结论 (R ;)
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audit effectiveness 审计效果 i5L+8kx4
audit efficiency 审计效率 m2-fi*Mgg
audit engagement letter 审计业务约定书 8|S1|t,
audit evidence 审计证据 z$I[kR%I{
audit fee 审计费 ;*<{*6;=?
audit files 审计档案 }(f.uN_v
audit findings 审计中发现的事项 =:CGl
audit implementation stage 审计实施阶段 *783xEF>f
audit mark 审计标识 rC1qGzg\a
audit materiality 审计重要性 ~I/>i& |M1
audit method 审计方法 % +t
audit objective 审计目标，审计目的 Tv* 1q.MB
audit of financial statements 会计报表审计，财务报表审计 34+)-\ xt:
audit opinion 审计意见 u@:=qd=\
audit period 被审计期间，被审计年度 wM2)KM}$
audit plan 审计计划 Xj})?{FP
audit planning 编制审计计划，制定审计计划，审计计划 N >cp>&jV
audit planning stage 审计计划阶段 HiS,q0
audit procedure 审计程序 3H\b N4
audit programme 审计程序表，具体审计计划 `ohF?5J,
audit report 审计报告 ] sm0E@ 1
audit report with a disclaimer of opinion 拒绝表示意见审计报告 OxmlzQ"vM
audit report with a qualified opinion 有保留意见的审计报告 F=*BvI "+
audit report with an adverse opinion 否定意见的审计报告 Gct&}]3p m
audit report with dual dates 双重日期审计报告 ||*&g2Y
audit reporting stage 审计报告阶段 eK =m0 2
audit responsibility 审计责任 :Z*02J wK
audit results 审计结果 " OS]\-
audit risk 审计风险 "I}'C^gP
audit sampling 审计抽样 Q J(e*/
audit sampling techniques 审计抽样方法，审计抽样技术 9Ww=hfb5UW
audit strategies 审计策略 SS45<!i y
audit summary 审计总结，审计小结 $&n240(
audit team 审计小组 vBCZ/F[
audit test 审计测试 x jP" 'yU
audit trail 审计轨迹 /RX k[m-
audit work 审计工作 $Kw"5cm
audit working paper 审计工作底稿 XCqfAcNQ
audited financial statement 审计会计报表，已审计财务报表 "ojD f3@{
Auditing Guidelines (the～) 审计规范指南 )l[7;ZIw$
auditing standards 审计准则 I ")" s
audit-oriented working paper (审计)业务类工作底稿 ?O.6 r"
authorisation 授权 4?*"7t3
authorisation of transaction 交易的授权 ]~ g|SqPA@
availability 可获得性 <' 4!G"_EP
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balance 余额；差额；平衡 yw3U"/yw
balance sheet 资产负债表 b 3 %&
bank 银行 8^f[-^%
bank account 银行账户，银行户头 43orR !.Z
bank statement 银行对账单 NkjQy MF
barter transaction 易货交易，以物换物交易 *C:q _ /
basis of audit 审计依据 1
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basis of preparation (会计报表的)编制基础 5f^`4 pT
book of account 账目，账簿 :;hBq4h
borrowing 借款，贷款，借债 [}xIg8
branch 分支，分支机构，分店 45O6TqepN
brought forward (账户余额等的)承上年，承上期，承上页 /kviO@jm4(
budget 预算 v_1JH<GJ-
building 建筑物；大楼 L[[H &#\
business conditions 业务情况，经营情况 zm)CfE
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business licence (企业等的)营业执照 onJ[ &f
business relation 业务关系 dPdHY&#`
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