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 A-M6MW
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审计词汇英汉对照 u_o] \D ~
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ability to continue as a going concern 持续经营能力 4]xD-sc
acceptability 可接受性，可接受程度 p>+Q6o9O
acceptable level of detection risk 检查风险的可接受水平 3 [O+wVv
acceptance of engagement 接受委托 "K;""]#wg0
accepting the engagement for the first time 首次接受委托 =t|,6Vp
access to asset 对资产的接触 !|
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according to 根据，依据，依照 ^^YP kh6sS
account balance 账户余额 nY
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account for 对……进行会计处理，核算；解释 ~{{ 7y]3M-
accounting 会计，会计学 Ldy(<cN
accounting advisory serve 会计咨询服务 x}{O9LiR
accounting firm 会计师事务所 3,Iu!KB
accounting information 会计信息，会计资料 ]7q|) S\
accounting period 会计期间 y6H`FFqK
accounting policies 会计政策 L;6{0b58 $
accounting professional bodies 会计职业组织，会计职业团体 X2YBZA
accounting records 会计记录 ke2M&TV
accounting responsibility 会计责任 [<jU$93E
accounting service 会计服务 /8 "rCh|m-
accounting standards 会计准则 FyChH7
Accounting Standards for Business Enterprises 企业会计准则 A yOy&]g
accounting system 会计系统 8}Q 2!,9Q
accounting treatment 会计处理 MaF4lFmS
accuracy 准确性，精确性 g ?@fHFct
additional audit procedures 追加审计程序 I(z16wQ
addressee 收件人，收信人 J M;WCV%NM
Administration of State-owned Assets (the～) 国有资产管理局 d9 l2mJzW
administrative laws and regulations 行政法规 xgvwH?<
adverse impact 不利影响，负面影响 Sh:_YD^(
adverse opinion 反对意见 g]d0B!Ar~
advisory group 咨询组，顾问组 ,=: -&~?
agency fee 代理费，代理费用 ghTue*A
aggregate 总计，合计为…… K :>O X
alternation of document and record 变造文件和记录
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alternative audit procedures 替代审计程序，备选审计程序 g#G ]}8C
amend 修改，修订 NFqGbA|
amortisation 摊销
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analytical capacity 分析能力 , hp8b$
analytical procedures 分析性程序 E=]|v+#~
annual financial statements 年度会计报表，年度财务报表 /?V-
appendix 附录，附表 Q9&H/]"v
applicable 适用的 v]}\Ns/
applicable laws and regulations 适用的法规 _s}`ohKvD
application systems 应用系统 HK VtO%&
apply consistently 一贯地执行，一贯地实施 {/qQ=$t
appropriate 适当的，合适的； n(sseQ|\
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appropriate authorization 适当的授权 | 3 `8$-
appropriateness of audit evidence 审计证据的适当性 X, }(MW
approval 批准，核准 ((=T E
assertion (会计报表上的)认定；确认 WYIv&h <h"
assessed level of control risk 对控制风险的评估，控制风险的评估水平 !1Ht{cA0
asset 资产，财产 7j88^
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asset restructuring 资产重组 dfh 1^Go
assignment of duties 职责的划分 , }NTV ~
assistant 助理，助理人员 %8xK BL]J
associated company 联属公司，联营公司 '($$-P\/
association 联合，结合；协会，社团 0g#x QzE
assumption 假设，假定 3^-\=taN<m
at a given date 在某一特定时日 ClNuO
attestation 鉴证，公证 _ER. AKY
attestation service 鉴证服务 \mWH8Z
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audit adjustment 审计调整 M
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audit areas 审计领域 xtK\-[n
audit conclusion 审计结论 RrdLh z2N
audit effectiveness 审计效果 IsDwa qd|
audit efficiency 审计效率 TIK'A<
audit engagement letter 审计业务约定书 hS&.-5v
audit evidence 审计证据 AS'+p %(
audit fee 审计费 yI^7sf7k
audit files 审计档案 as@?
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audit findings 审计中发现的事项 [2!C ^ \t
audit implementation stage 审计实施阶段 lb C,*U^
audit mark 审计标识 JEF ;Q
audit materiality 审计重要性 $#(j2sL1
audit method 审计方法 T wzpq1
audit objective 审计目标，审计目的 <,X=M6$0n
audit of financial statements 会计报表审计，财务报表审计 ! 7p&n3dz
audit opinion 审计意见 YPA$38
audit period 被审计期间，被审计年度 9TwKd0AT$&
audit plan 审计计划 #WS>Z 3AY
audit planning 编制审计计划，制定审计计划，审计计划 &y7xL-xP
audit planning stage 审计计划阶段 PKQ.gPu6*@
audit procedure 审计程序 <(H<*Xf9
audit programme 审计程序表，具体审计计划 ^F&j;8 U
audit report 审计报告 ~wO -Hgd
audit report with a disclaimer of opinion 拒绝表示意见审计报告 EV 7lgKM^
audit report with a qualified opinion 有保留意见的审计报告 0
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audit report with an adverse opinion 否定意见的审计报告 =ADOf_n}
audit report with dual dates 双重日期审计报告 {qOqtkj
audit reporting stage 审计报告阶段 }(,{^".[}
audit responsibility 审计责任 fK2r6D9
audit results 审计结果 y>) c?9X
audit risk 审计风险 W Bb*2
audit sampling 审计抽样 vKfjP_0$
audit sampling techniques 审计抽样方法，审计抽样技术 |dDKO
audit strategies 审计策略 i1'G_bo4F7
audit summary 审计总结，审计小结 ;lfv.-u:<
audit team 审计小组 y|zIu I-p
audit test 审计测试 g's !\kr
audit trail 审计轨迹 B#cN'1 c
audit work 审计工作 ? % A 2
audit working paper 审计工作底稿 +cKOIMu9
audited financial statement 审计会计报表，已审计财务报表
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Auditing Guidelines (the～) 审计规范指南 qw>v u7/z
auditing standards 审计准则 >0uj\5h)I]
audit-oriented working paper (审计)业务类工作底稿 X5)(,036
authorisation 授权 NEvN j
authorisation of transaction 交易的授权 |o'r?"
availability 可获得性 ZOpKi:\
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balance 余额；差额；平衡 rm-;Z<
balance sheet 资产负债表 zx*D )i5-
bank 银行 i" pOYZW1
bank account 银行账户，银行户头 L&~' SC
bank statement 银行对账单 D @:'* Z(
barter transaction 易货交易，以物换物交易 >Bu9 D
basis of audit 审计依据 f^ZhFu?
basis of preparation (会计报表的)编制基础 ^@{"a
book of account 账目，账簿 1
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borrowing 借款，贷款，借债 FCWk8 /
branch 分支，分支机构，分店 ael] {'h]
brought forward (账户余额等的)承上年，承上期，承上页 L ./c#b!{
budget 预算 ei{tW3
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building 建筑物；大楼 )[|_q,
business conditions 业务情况，经营情况 B2a#:E,6
business licence (企业等的)营业执照 adAdX;@e`
business relation 业务关系 pOh<I {r1
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