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 I tgH>L'
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审计词汇英汉对照 i/M+t~
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ability to continue as a going concern 持续经营能力 z}mvX .j7
acceptability 可接受性，可接受程度 mC "7)&,F
acceptable level of detection risk 检查风险的可接受水平 TwwIt5_fN
acceptance of engagement 接受委托 , FS?"Ni
accepting the engagement for the first time 首次接受委托 >T(M0Tkt
access to asset 对资产的接触 K9LEIby
according to 根据，依据，依照 7~lB}
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account balance 账户余额 v6KL93
account for 对……进行会计处理，核算；解释 0 c, bet{m
accounting 会计，会计学 h
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accounting advisory serve 会计咨询服务 78^Y;2 P]W
accounting firm 会计师事务所 lWIv(%/@
accounting information 会计信息，会计资料 \4C)~T:*
accounting period 会计期间 TLX^~W[gOm
accounting policies 会计政策 v7 g
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accounting professional bodies 会计职业组织，会计职业团体 7!mJhgGc
accounting records 会计记录 j5'. P~
accounting responsibility 会计责任 69?I?,7
accounting service 会计服务 ]zX\8eHp!
accounting standards 会计准则 %d ZM9I0
Accounting Standards for Business Enterprises 企业会计准则 dV$3u"9
accounting system 会计系统 !OV|I
accounting treatment 会计处理 M2a}x+5'
accuracy 准确性，精确性 z{@= _5;
additional audit procedures 追加审计程序 IBzHR[#,^
addressee 收件人，收信人 ?UU5hek+m
Administration of State-owned Assets (the～) 国有资产管理局 |c]> Q
administrative laws and regulations 行政法规 Xk
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adverse impact 不利影响，负面影响 KhLg*EL
adverse opinion 反对意见 s }Xi2 ^x
advisory group 咨询组，顾问组 J,MT ^ B
agency fee 代理费，代理费用 BllDWKb
aggregate 总计，合计为…… VvzPQ k
alternation of document and record 变造文件和记录 u;$I{b@M]
alternative audit procedures 替代审计程序，备选审计程序 IQ o]9Lx
amend 修改，修订 DI L) 7K4
amortisation 摊销 sTJJE3TBI
analytical capacity 分析能力 [) )g n
analytical procedures 分析性程序 p, !1 3X
annual financial statements 年度会计报表，年度财务报表 X9p+a,
appendix 附录，附表 p<<6}3~
applicable 适用的 Y NuewD
applicable laws and regulations 适用的法规 9Kq<\"7Bmz
application systems 应用系统 C+ }CU}
apply consistently 一贯地执行，一贯地实施 4u7c7K>\Y
appropriate 适当的，合适的； p!. /
征用，挪用 -t;?P2
appropriate authorization 适当的授权 ?S+/QyjcfJ
appropriateness of audit evidence 审计证据的适当性 2pVVoZV.<
approval 批准，核准
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assertion (会计报表上的)认定；确认 `#-p,NElV
assessed level of control risk 对控制风险的评估，控制风险的评估水平 7
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asset 资产，财产 aY3pvOV
asset restructuring 资产重组 4S
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assignment of duties 职责的划分 /5Gnb.zN)
assistant 助理，助理人员 8JQ<LrIt9
associated company 联属公司，联营公司 clij|?O
association 联合，结合；协会，社团 wY."Lw> 6
assumption 假设，假定 cL -6M^!a
at a given date 在某一特定时日 M80}3mgP~
attestation 鉴证，公证 [YL sEo=
attestation service 鉴证服务 1c1e+
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audit adjustment 审计调整 BBa HM sr
audit areas 审计领域 O ~7p^i}
audit conclusion 审计结论 D N2hv2
audit effectiveness 审计效果 q8&4=eV\A
audit efficiency 审计效率 F#zQQ)(Pf
audit engagement letter 审计业务约定书 o{s4.LKK
audit evidence 审计证据 %Z-Tb OX
audit fee 审计费 Y/QK+UMW*
audit files 审计档案 NZ C<m$')
audit findings 审计中发现的事项 %D%e :se
audit implementation stage 审计实施阶段 @]}Qh;a~
audit mark 审计标识 n^g- `
audit materiality 审计重要性 /3xFd)|Ds
audit method 审计方法 d!a2[2Us
audit objective 审计目标，审计目的 tSw~ _s_V
audit of financial statements 会计报表审计，财务报表审计 6%Cna0x:&
audit opinion 审计意见 7` j|tb-
audit period 被审计期间，被审计年度 S
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audit plan 审计计划 }W Bm%f
audit planning 编制审计计划，制定审计计划，审计计划 ;h*"E(P p
audit planning stage 审计计划阶段 _dH[STT
audit procedure 审计程序 'Q^G6'(SaK
audit programme 审计程序表，具体审计计划 Qe' PAN =B
audit report 审计报告 z{<q0.^EFh
audit report with a disclaimer of opinion 拒绝表示意见审计报告 U O{xpY
audit report with a qualified opinion 有保留意见的审计报告 C5W- B8>
audit report with an adverse opinion 否定意见的审计报告 _&8KB1~
audit report with dual dates 双重日期审计报告 zmrX %!CW
audit reporting stage 审计报告阶段 DU*Hnii
audit responsibility 审计责任 tPMg Z
audit results 审计结果 r( `8A:#d
audit risk 审计风险 d@`-!"
audit sampling 审计抽样 $ P1d#;rb%
audit sampling techniques 审计抽样方法，审计抽样技术 w|3fioLs
audit strategies 审计策略 G tGyY0
audit summary 审计总结，审计小结 rK0|9^i{
audit team 审计小组 wE.@
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audit test 审计测试 Z:}2F^6
audit trail 审计轨迹 xq#]n^
audit work 审计工作 g]TI8&tP!L
audit working paper 审计工作底稿 f(
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audited financial statement 审计会计报表，已审计财务报表 QvyUd%e'5A
Auditing Guidelines (the～) 审计规范指南 Y
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auditing standards 审计准则 E!oJ0* @
audit-oriented working paper (审计)业务类工作底稿 !*$'fn'bAA
authorisation 授权 Qcy+ {j]
authorisation of transaction 交易的授权 bx 'B;rZr
availability 可获得性 _s =Pk[e
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balance 余额；差额；平衡 aNh1e^j
balance sheet 资产负债表 ~>wq;T:=
bank 银行 //@sktHsw(
bank account 银行账户，银行户头 :5qqu{GL
bank statement 银行对账单 9EY_R&Yq%
barter transaction 易货交易，以物换物交易 |7 W6I$Xl
basis of audit 审计依据 p-ii($~ }
basis of preparation (会计报表的)编制基础 \ &|w;
book of account 账目，账簿 %%H. &* i,
borrowing 借款，贷款，借债 4$#ia
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branch 分支，分支机构，分店 kK_>*iCMo
brought forward (账户余额等的)承上年，承上期，承上页 yO69p
budget 预算 sC'A_ -'
building 建筑物；大楼 c_j )8
business conditions 业务情况，经营情况 gJ}'O4*b
business licence (企业等的)营业执照
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business relation 业务关系 ( Nve5
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