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 8i#
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审计词汇英汉对照 I"07x'Ahq3
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ability to continue as a going concern 持续经营能力 > H!sD\b
acceptability 可接受性，可接受程度 ;H_/o+
acceptable level of detection risk 检查风险的可接受水平 CRb8WD6.
acceptance of engagement 接受委托 < $~lFV
accepting the engagement for the first time 首次接受委托 AjC:E+g
access to asset 对资产的接触 3nq?Y8yac
according to 根据，依据，依照 4CNrIF@
account balance 账户余额 g {8RPw]
account for 对……进行会计处理，核算；解释 SepjF
accounting 会计，会计学 o a Y_6
accounting advisory serve 会计咨询服务 NB-dlv1
accounting firm 会计师事务所 z;c>Q\Q
accounting information 会计信息，会计资料 m|a9T#B(
accounting period 会计期间 XH% L]
accounting policies 会计政策 (o^tmH*
accounting professional bodies 会计职业组织，会计职业团体 ~wvt:E,f C
accounting records 会计记录 DD| 0 ?i
accounting responsibility 会计责任 a~$XD(w^
accounting service 会计服务 D JP6Z
accounting standards 会计准则 ,T/Gv;wa2
Accounting Standards for Business Enterprises 企业会计准则 I= mz^c{
accounting system 会计系统 h [Tw aR
accounting treatment 会计处理 Wh[QR-7Ew
accuracy 准确性，精确性 Y B#fAU
additional audit procedures 追加审计程序 p~pD`'%
addressee 收件人，收信人 [);oj<
Administration of State-owned Assets (the～) 国有资产管理局 !NXjax\r
administrative laws and regulations 行政法规 VF%QM;I[Rc
adverse impact 不利影响，负面影响 L kt4F
adverse opinion 反对意见 cG|fau<G
advisory group 咨询组，顾问组 @= -(H<0
agency fee 代理费，代理费用 ,/;Ae w;
aggregate 总计，合计为…… wq )*bIv
alternation of document and record 变造文件和记录 =~D? K9o
alternative audit procedures 替代审计程序，备选审计程序 E
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amend 修改，修订 =Tj{)=^/#
amortisation 摊销 }K {1Bm@S
analytical capacity 分析能力 :6n#y-9^1
analytical procedures 分析性程序 3]Z1kB
annual financial statements 年度会计报表，年度财务报表 k(g bUlCc
appendix 附录，附表 5ut| eD` 3
applicable 适用的 J2mHPV A3
applicable laws and regulations 适用的法规 xL}i9ozZ
application systems 应用系统 %xt9k9=vZ
apply consistently 一贯地执行，一贯地实施 > I2rj2M#
appropriate 适当的，合适的； Y]z
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appropriate authorization 适当的授权 h\s/rZg=r
appropriateness of audit evidence 审计证据的适当性 j\2Qe %d
approval 批准，核准 CSM"Kz`
assertion (会计报表上的)认定；确认 "J VIkC
assessed level of control risk 对控制风险的评估，控制风险的评估水平 !3Q0Ahf
asset 资产，财产 mH
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asset restructuring 资产重组 inh0 p
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assignment of duties 职责的划分 }: Z.g
assistant 助理，助理人员 Y(Q
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associated company 联属公司，联营公司 L2}\Ah"[
association 联合，结合；协会，社团 -Q
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assumption 假设，假定 P/%7kD@5;
at a given date 在某一特定时日 i8iT}^
attestation 鉴证，公证 {)YbksrJ{
attestation service 鉴证服务 ^T=9j.e'ja
audit adjustment 审计调整 f|[7LIdh-
audit areas 审计领域 j=WxtMS
audit conclusion 审计结论 qmS9*me
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audit effectiveness 审计效果 %(
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audit efficiency 审计效率 |v&)O) Jg
audit engagement letter 审计业务约定书 ?N#I2jxaD
audit evidence 审计证据 dwO fEYC
audit fee 审计费 m`yvZ4K!
audit files 审计档案 3CCs_AO
audit findings 审计中发现的事项 |9* Rnm_
audit implementation stage 审计实施阶段 0~|0D#klB
audit mark 审计标识 2)}n"ibbT
audit materiality 审计重要性 jqUVERbc
audit method 审计方法 c_/BS n
audit objective 审计目标，审计目的 -&+:7t
audit of financial statements 会计报表审计，财务报表审计 >xWS>
audit opinion 审计意见 73Dxf -
audit period 被审计期间，被审计年度 ,Py\Cp=Dw
audit plan 审计计划 a k(s@@
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audit planning 编制审计计划，制定审计计划，审计计划 @0 +\:F
audit planning stage 审计计划阶段 =RoE=) 1&-
audit procedure 审计程序 7e_4sxg'(3
audit programme 审计程序表，具体审计计划 26V6Y2X
audit report 审计报告 l*Cul VX
audit report with a disclaimer of opinion 拒绝表示意见审计报告 |J $A%2 7
audit report with a qualified opinion 有保留意见的审计报告 ~q>jXi
audit report with an adverse opinion 否定意见的审计报告 LjKxznn o
audit report with dual dates 双重日期审计报告 TWP@\ BQ
audit reporting stage 审计报告阶段 UZdnsG7
audit responsibility 审计责任 wL;OQhI
audit results 审计结果 w,%"+ tY_
audit risk 审计风险 /b+~BvTh
audit sampling 审计抽样 c`E>7Hjr-
audit sampling techniques 审计抽样方法，审计抽样技术 5'! fi] Z
audit strategies 审计策略 &3vm
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audit summary 审计总结，审计小结 9z,sn#-t
audit team 审计小组 ,&[o:jTk
audit test 审计测试 \XD iw~0
audit trail 审计轨迹
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audit work 审计工作 B`SX3,3
audit working paper 审计工作底稿 #2=l\y
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audited financial statement 审计会计报表，已审计财务报表 +y|
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Auditing Guidelines (the～) 审计规范指南 oodA&0{)d
auditing standards 审计准则 ~d*Q{v~3
audit-oriented working paper (审计)业务类工作底稿 rwWOhD)RU
authorisation 授权 =?]`Xo,v~
authorisation of transaction 交易的授权 7F`\Gz_2
availability 可获得性 # X (2
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balance 余额；差额；平衡 mnTF40l
balance sheet 资产负债表 ^B"LT>.[
bank 银行 (Mv~0ShakO
bank account 银行账户，银行户头 f 6r!3y
bank statement 银行对账单 T;u;r@R/
barter transaction 易货交易，以物换物交易 s}zR@ !`
basis of audit 审计依据 Y3@+a A
basis of preparation (会计报表的)编制基础 h ;=~%2Y
book of account 账目，账簿 0f4 y"9m
borrowing 借款，贷款，借债 b+Q{Z*
branch 分支，分支机构，分店 3MQHoxX
brought forward (账户余额等的)承上年，承上期，承上页 g?
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budget 预算 ,Uh^e]pC
building 建筑物；大楼 <?41-p-;
business conditions 业务情况，经营情况 nJ2B*(S'v.
business licence (企业等的)营业执照 le:}M M
business relation 业务关系
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