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 $v.C0
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审计词汇英汉对照 SDG-~(Y
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ability to continue as a going concern 持续经营能力 k?BJdg)xJ
acceptability 可接受性，可接受程度 WlB' YL-`g
acceptable level of detection risk 检查风险的可接受水平 Y-piL 8Xc
acceptance of engagement 接受委托 gMWBu ~;!
accepting the engagement for the first time 首次接受委托 7x] 4`#u
access to asset 对资产的接触 31^c z*V
according to 根据，依据，依照
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account balance 账户余额 $V G*q
account for 对……进行会计处理，核算；解释 , iNv'
accounting 会计，会计学 r,SnXjp@
accounting advisory serve 会计咨询服务 :_<_[Y]1
accounting firm 会计师事务所 P=N$qz$U
accounting information 会计信息，会计资料 "\"DCDKmG
accounting period 会计期间 n >,L=wV
accounting policies 会计政策 {",MCu_V
accounting professional bodies 会计职业组织，会计职业团体 }*]B-\>
accounting records 会计记录 + j+5ud `
accounting responsibility 会计责任 QZAB=rR
accounting service 会计服务 QR?yG+VU
accounting standards 会计准则 ;?fS(Vz~
Accounting Standards for Business Enterprises 企业会计准则 -b&{+= ^c
accounting system 会计系统 @r(Z%j7
accounting treatment 会计处理 D'<VYl" /
accuracy 准确性，精确性 4rK{-jvh>m
additional audit procedures 追加审计程序 $ aCd
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addressee 收件人，收信人 3gWvmep1
Administration of State-owned Assets (the～) 国有资产管理局 +.B<Hd
administrative laws and regulations 行政法规 u*S=[dq
adverse impact 不利影响，负面影响 Y&H}xn
adverse opinion 反对意见 .%BT,$1K
advisory group 咨询组，顾问组 ?rVy2!
agency fee 代理费，代理费用 x} /,yaWZ
aggregate 总计，合计为…… |!| ^ v
alternation of document and record 变造文件和记录 /gcEw !JS
alternative audit procedures 替代审计程序，备选审计程序 Eh</? Qv\
amend 修改，修订 2A`A\19t
amortisation 摊销 [sV"ws
analytical capacity 分析能力 })xp%<`
analytical procedures 分析性程序 F+ <Z<q
annual financial statements 年度会计报表，年度财务报表 "eWk#/
appendix 附录，附表 {U]H; ~3 ?
applicable 适用的 }UJv [
applicable laws and regulations 适用的法规 zQ?! f#f
application systems 应用系统 gwrY
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apply consistently 一贯地执行，一贯地实施 ~9^
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appropriate 适当的，合适的； ,&PE6h n
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appropriate authorization 适当的授权 _!;Me
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appropriateness of audit evidence 审计证据的适当性 [u@Jc ,
approval 批准，核准 <tpmUA[]
assertion (会计报表上的)认定；确认
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assessed level of control risk 对控制风险的评估，控制风险的评估水平 {_N ,=DQ!
asset 资产，财产 vzzE-(\\e
asset restructuring 资产重组 +cJy._pi!
assignment of duties 职责的划分 q>f<u&
assistant 助理，助理人员 r;9 r!$d
associated company 联属公司，联营公司 .Ig+Dj{)
association 联合，结合；协会，社团 #1c]PX
assumption 假设，假定 rD?L
at a given date 在某一特定时日 68 2Z}"I 0
attestation 鉴证，公证 q/3ziV
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attestation service 鉴证服务 kh~'Cn "O
audit adjustment 审计调整 V6$xcAE"</
audit areas 审计领域 ]Y6cwZOe
audit conclusion 审计结论 d\MLOXnLq;
audit effectiveness 审计效果 WH ?}~u9
audit efficiency 审计效率 Vt^3iX{!
audit engagement letter 审计业务约定书 VUTacA Y>L
audit evidence 审计证据 H|ozDA
audit fee 审计费 sb:d>6
audit files 审计档案 waX> 0e
audit findings 审计中发现的事项 &uP~rEJl+
audit implementation stage 审计实施阶段 YzosZ! L!<
audit mark 审计标识 sAo&
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audit materiality 审计重要性 =U[3PC-N @
audit method 审计方法 WPZ?*S x
audit objective 审计目标，审计目的 1}hIW":3Sr
audit of financial statements 会计报表审计，财务报表审计 j.a`N2]WE
audit opinion 审计意见 tqAd$:L
audit period 被审计期间，被审计年度 s?8<50s
audit plan 审计计划 KKA~#iCk
audit planning 编制审计计划，制定审计计划，审计计划 &1 %q"\VI
audit planning stage 审计计划阶段 gh`m*@
audit procedure 审计程序 s}5cSU!|
audit programme 审计程序表，具体审计计划 T|&[7%F3"
audit report 审计报告 bNT9 H`P
audit report with a disclaimer of opinion 拒绝表示意见审计报告 f >BWG `
audit report with a qualified opinion 有保留意见的审计报告 V)Z70J <'
audit report with an adverse opinion 否定意见的审计报告 EM >}0V
audit report with dual dates 双重日期审计报告 ( mxT2"fC
audit reporting stage 审计报告阶段 B1]bRxwn?
audit responsibility 审计责任 80A.<=(=.
audit results 审计结果 &`b
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audit risk 审计风险 r&-m=Kk$
audit sampling 审计抽样 '|;X0fD
audit sampling techniques 审计抽样方法，审计抽样技术 W \1i,ew>
audit strategies 审计策略 =b ;>?dP
audit summary 审计总结，审计小结 Vcd.mE(t %
audit team 审计小组 Gm*X'[\DD
audit test 审计测试 sL E #q+W
audit trail 审计轨迹 f7Ul(D:j\
audit work 审计工作 zMIT}$L
audit working paper 审计工作底稿 +
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audited financial statement 审计会计报表，已审计财务报表 zy* /T>{#
Auditing Guidelines (the～) 审计规范指南 hdTzCfeZ5@
auditing standards 审计准则 t1E[uu ,V8
audit-oriented working paper (审计)业务类工作底稿 .^J2.>.
authorisation 授权 ?UM*Xah
authorisation of transaction 交易的授权 ^
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availability 可获得性 ~>9_(L
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balance 余额；差额；平衡 `3p~m,
balance sheet 资产负债表 12Y
bank 银行 HF|oBX$_
bank account 银行账户，银行户头 o yo(1 >
bank statement 银行对账单 Jk,; JQ
barter transaction 易货交易，以物换物交易 O-)-YVU
basis of audit 审计依据 \.
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basis of preparation (会计报表的)编制基础
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book of account 账目，账簿 m f' V )
borrowing 借款，贷款，借债 NnVnUgx
branch 分支，分支机构，分店 6(P M'@ i
brought forward (账户余额等的)承上年，承上期，承上页 `6+"Z=:
budget 预算 Ty88}V
building 建筑物；大楼 ctcS:<r/3@
business conditions 业务情况，经营情况 G :g69=x y
business licence (企业等的)营业执照 O12eH
business relation 业务关系 o M Zq+>
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