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 wko2M[
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审计词汇英汉对照 j
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ability to continue as a going concern 持续经营能力 )Mi'(C;
acceptability 可接受性，可接受程度 5~U:@Tp
acceptable level of detection risk 检查风险的可接受水平 y ||@?Y
acceptance of engagement 接受委托 JY@ X2'>v/
accepting the engagement for the first time 首次接受委托 VVLIeJ(*XT
access to asset 对资产的接触 qiU5{}
according to 根据，依据，依照 g ;LVECk
account balance 账户余额 (3O1?n [n
account for 对……进行会计处理，核算；解释 _+n;A46
accounting 会计，会计学 Q S;F+cmTh
accounting advisory serve 会计咨询服务 ~p^7X2% !
accounting firm 会计师事务所 #>bT<
accounting information 会计信息，会计资料 ;
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accounting period 会计期间 SSQT ;>
accounting policies 会计政策 nsl*Dm"*F
accounting professional bodies 会计职业组织，会计职业团体 # TATqzA
accounting records 会计记录 e?= elN
accounting responsibility 会计责任 ymkR!
accounting service 会计服务
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accounting standards 会计准则 _.=`>%,
Accounting Standards for Business Enterprises 企业会计准则 b^Z$hnh]S
accounting system 会计系统 PGY 9*0n
accounting treatment 会计处理 nuxd S ,
accuracy 准确性，精确性 ~bGnq,
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additional audit procedures 追加审计程序 @G(xaU'u
addressee 收件人，收信人 \k4pK &b
Administration of State-owned Assets (the～) 国有资产管理局 H
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administrative laws and regulations 行政法规 xE1rxPuq)d
adverse impact 不利影响，负面影响 df
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adverse opinion 反对意见 C fSl
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advisory group 咨询组，顾问组 f?0D%pxc}&
agency fee 代理费，代理费用 gn`zy9PU
aggregate 总计，合计为…… 1 KB7yG-#6
alternation of document and record 变造文件和记录 $`v+4]
alternative audit procedures 替代审计程序，备选审计程序 ^r4|{
amend 修改，修订 CpSK(2j
amortisation 摊销 p I 5_Hg
analytical capacity 分析能力 X(b 1/lzA
analytical procedures 分析性程序 K
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annual financial statements 年度会计报表，年度财务报表 /6jGt'^U
appendix 附录，附表 2/ EK`S
applicable 适用的 4
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applicable laws and regulations 适用的法规 9fMSAB+c%
application systems 应用系统 ZMe}M !V
apply consistently 一贯地执行，一贯地实施 {wv&t R;
appropriate 适当的，合适的； [,GU5,o
征用，挪用 -nG wuEngP
appropriate authorization 适当的授权 ,
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appropriateness of audit evidence 审计证据的适当性 hk.yR1Y|
approval 批准，核准 /4-} k
assertion (会计报表上的)认定；确认 IhwN],-V
assessed level of control risk 对控制风险的评估，控制风险的评估水平 jiq2 x\\!
asset 资产，财产 tO`?{?W7
asset restructuring 资产重组 {( dP
assignment of duties 职责的划分 q- H& 5K
assistant 助理，助理人员 wB 2}uk7
associated company 联属公司，联营公司 c(E,&{+E
association 联合，结合；协会，社团 ;b|
assumption 假设，假定 S?2YJ l 8B
at a given date 在某一特定时日 p>&S7M/9
attestation 鉴证，公证 2md.S$V$,
attestation service 鉴证服务 }biCQ* {'
audit adjustment 审计调整 DU`v J2
audit areas 审计领域 >"b[r
audit conclusion 审计结论 ?lyltAxs'
audit effectiveness 审计效果 ^ `je
audit efficiency 审计效率 +nzTxpcP@K
audit engagement letter 审计业务约定书 jNIUsM 8e
audit evidence 审计证据 WDvV
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audit fee 审计费 pk
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audit files 审计档案 &\c5!x Q9*
audit findings 审计中发现的事项 d
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audit implementation stage 审计实施阶段 T(gg>_'jh
audit mark 审计标识 s|E%~j[9
audit materiality 审计重要性 x*
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audit method 审计方法 BJ2Q 2W W
audit objective 审计目标，审计目的 3@'lIV
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audit of financial statements 会计报表审计，财务报表审计 7~D`b1 ||
audit opinion 审计意见 s6IP;}
audit period 被审计期间，被审计年度 Ym`1
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audit plan 审计计划 @f%wd2
audit planning 编制审计计划，制定审计计划，审计计划 7g8B'ex J
audit planning stage 审计计划阶段 .c03}RTC^
audit procedure 审计程序 ^7<[}u;qF
audit programme 审计程序表，具体审计计划 ! YIb
audit report 审计报告 d _uF Y:
audit report with a disclaimer of opinion 拒绝表示意见审计报告 7G2vYKC'
audit report with a qualified opinion 有保留意见的审计报告 "d2LyQy
audit report with an adverse opinion 否定意见的审计报告 j 37:
audit report with dual dates 双重日期审计报告 h)P]gT0f/
audit reporting stage 审计报告阶段 'cYQ ?;
audit responsibility 审计责任 #]igB9Cf)w
audit results 审计结果 P.!;Uf}32
audit risk 审计风险 Q Y@nE
audit sampling 审计抽样 8| Sba<d
audit sampling techniques 审计抽样方法，审计抽样技术 &%}bRPUl
audit strategies 审计策略 F46O!xb%
audit summary 审计总结，审计小结 K# / Ch5?
audit team 审计小组 )#Y|ngZ_>
audit test 审计测试 PJ}[D.elO
audit trail 审计轨迹 BjN{@ aEO
audit work 审计工作 LK{a9`
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audit working paper 审计工作底稿 uV!MW= )
audited financial statement 审计会计报表，已审计财务报表 We |-5
Auditing Guidelines (the～) 审计规范指南 -;f+ ;
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auditing standards 审计准则 BJ"Ay@D *
audit-oriented working paper (审计)业务类工作底稿 VGfD ;8]z
authorisation 授权 NPP3 (3C
authorisation of transaction 交易的授权 yTP[,bM
availability 可获得性 2=Jmi?k
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balance 余额；差额；平衡 A
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balance sheet 资产负债表 q;KshpfRMD
bank 银行 2}59 7Hb
bank account 银行账户，银行户头 cK/PQsMP
bank statement 银行对账单 k -io$
barter transaction 易货交易，以物换物交易 = >P_mPP=
basis of audit 审计依据 A<a2TXcIE3
basis of preparation (会计报表的)编制基础 L,GShl 0S
book of account 账目，账簿 y{:]sHyG
borrowing 借款，贷款，借债 e
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branch 分支，分支机构，分店 oc q2
brought forward (账户余额等的)承上年，承上期，承上页 .HQVj 'g
budget 预算 #wGQ
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building 建筑物；大楼 p_ A5C?&
business conditions 业务情况，经营情况 Ja^7$WY
business licence (企业等的)营业执照 'T6B_9GQ8
business relation 业务关系 t7sUt mq
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