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 ^XZm tB
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审计词汇英汉对照 )Cu"M #`
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ability to continue as a going concern 持续经营能力 8h;1(S)*Z
acceptability 可接受性，可接受程度 l E
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acceptable level of detection risk 检查风险的可接受水平 )Bd+jli|s
acceptance of engagement 接受委托 Yx
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accepting the engagement for the first time 首次接受委托 D / @:wY
access to asset 对资产的接触 X#+A?>Z]}<
according to 根据，依据，依照 o7]h;Zg5r
account balance 账户余额 HZfcLDrO
account for 对……进行会计处理，核算；解释 V `@@ufU}
accounting 会计，会计学 J^0co1Y0
accounting advisory serve 会计咨询服务 f8'&(-
accounting firm 会计师事务所 7&m*:
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accounting information 会计信息，会计资料 |l7e*$j
accounting period 会计期间 [4t_ 8 3
accounting policies 会计政策 ]7'Q2OU7
accounting professional bodies 会计职业组织，会计职业团体 r(i <H%"Z
accounting records 会计记录 <J?i +b
accounting responsibility 会计责任 MJ &6 Z*
accounting service 会计服务 cZ^$!0
accounting standards 会计准则 ^N0hc!$
Accounting Standards for Business Enterprises 企业会计准则 Hsx`P
accounting system 会计系统 gt{ei)2
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accounting treatment 会计处理 hMi!H.EX.
accuracy 准确性，精确性 ZN G.W0{p
additional audit procedures 追加审计程序 .:_dS=ut
addressee 收件人，收信人
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Administration of State-owned Assets (the～) 国有资产管理局 |$7!u DU8
administrative laws and regulations 行政法规 $ZwsTV]x
adverse impact 不利影响，负面影响 B3XVhUP
adverse opinion 反对意见 e J2[=L'
advisory group 咨询组，顾问组 CaZEU(i
agency fee 代理费，代理费用 tty 6
aggregate 总计，合计为…… _x
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alternation of document and record 变造文件和记录 OuS{ve
alternative audit procedures 替代审计程序，备选审计程序 ^> [DG]g
amend 修改，修订 _R Y<-B
amortisation 摊销 _qJ[~'m<^C
analytical capacity 分析能力 }6m5MH$7q
analytical procedures 分析性程序 +(UrqK4Av
annual financial statements 年度会计报表，年度财务报表 ?#slg8[
appendix 附录，附表 v%86JUlK.
applicable 适用的 |K/#2y ~
applicable laws and regulations 适用的法规 AvP*p{we
application systems 应用系统 s( 2=E|
apply consistently 一贯地执行，一贯地实施 'HW (RC0dR
appropriate 适当的，合适的； ~g>15b3
征用，挪用 %#ms`"H
appropriate authorization 适当的授权 EzzzH(!j
appropriateness of audit evidence 审计证据的适当性 ,7/un8:%c
approval 批准，核准 r/3 !~??x
assertion (会计报表上的)认定；确认 -aKL
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assessed level of control risk 对控制风险的评估，控制风险的评估水平 sOU_j4M{
asset 资产，财产 Ldt7?Y(V(
asset restructuring 资产重组 &v3r#$Hj[
assignment of duties 职责的划分 D95 $
assistant 助理，助理人员 ( 9dV%#G\
associated company 联属公司，联营公司 e0>@ Yp[Kd
association 联合，结合；协会，社团 [J-r*t"!
assumption 假设，假定 6sB!m|zm]:
at a given date 在某一特定时日 fbo6 4$!hZ
attestation 鉴证，公证 !Me%W3
attestation service 鉴证服务 ?vf\_R'M
audit adjustment 审计调整 j(Q$frI
audit areas 审计领域 ,<pql!B-
audit conclusion 审计结论 ^
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audit effectiveness 审计效果 7b@EvW6X}
audit efficiency 审计效率 |(XV '-~
audit engagement letter 审计业务约定书 #Yj0'bgK
audit evidence 审计证据 n'4D ;4
audit fee 审计费 #8nF8J< 4
audit files 审计档案 v`beql
audit findings 审计中发现的事项 uvD 6uIW<
audit implementation stage 审计实施阶段 >[
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audit mark 审计标识 A[+op'>k
audit materiality 审计重要性 \EB]J\ x<
audit method 审计方法 iVXR=A\er
audit objective 审计目标，审计目的 6@bGh|
audit of financial statements 会计报表审计，财务报表审计 0FTiTrTn
audit opinion 审计意见 HzbO#)Id-I
audit period 被审计期间，被审计年度 ufEt"P-X.
audit plan 审计计划 <| Z0|sel
audit planning 编制审计计划，制定审计计划，审计计划 [HQ1 7
audit planning stage 审计计划阶段 pklcRrx,a
audit procedure 审计程序 mn0QVkb}lc
audit programme 审计程序表，具体审计计划 l*% voKZG
audit report 审计报告 {fIH9+v
audit report with a disclaimer of opinion 拒绝表示意见审计报告 hn!$?Vo.
audit report with a qualified opinion 有保留意见的审计报告 BIV]4vl-&
audit report with an adverse opinion 否定意见的审计报告 y FJ(b %7
audit report with dual dates 双重日期审计报告 :GL|
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audit reporting stage 审计报告阶段 -! ;vX
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audit responsibility 审计责任 DgO
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audit results 审计结果 Av+
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audit risk 审计风险 ]e? * 7T]
audit sampling 审计抽样 hh: )" <[
audit sampling techniques 审计抽样方法，审计抽样技术 a
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audit strategies 审计策略 Mh3zl
audit summary 审计总结，审计小结 T("Fh}
audit team 审计小组 6LvUi|~"<
audit test 审计测试 O@E&lP 6
audit trail 审计轨迹 66Hu <3X P
audit work 审计工作
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audit working paper 审计工作底稿 0Vy*
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audited financial statement 审计会计报表，已审计财务报表 hc0VS3 k)
Auditing Guidelines (the～) 审计规范指南 _Q.3X[88C
auditing standards 审计准则 }$ A C0
audit-oriented working paper (审计)业务类工作底稿 *' exvY~
authorisation 授权 X]y 3 ~|K
authorisation of transaction 交易的授权 ,FBF;zED
availability 可获得性 g`J? 2
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balance 余额；差额；平衡
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balance sheet 资产负债表 Y7
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bank 银行 *q8W;Wa L
bank account 银行账户，银行户头 7Jc=`Zm'
bank statement 银行对账单 6e~+
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barter transaction 易货交易，以物换物交易 cMK6
basis of audit 审计依据 K= 06I
basis of preparation (会计报表的)编制基础 vv%Di.V
book of account 账目，账簿 DlIfr6F
borrowing 借款，贷款，借债
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branch 分支，分支机构，分店 #3/l4`/j
brought forward (账户余额等的)承上年，承上期，承上页
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budget 预算 Ii[rM/sG
building 建筑物；大楼 {v]>sn;P1
business conditions 业务情况，经营情况 |<BTK_R
business licence (企业等的)营业执照 =1+I<Ljk
business relation 业务关系 aty
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