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
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审计词汇英汉对照 EmO[-W|2
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ability to continue as a going concern 持续经营能力 3YLfh`6
acceptability 可接受性，可接受程度 `T+>
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acceptable level of detection risk 检查风险的可接受水平 L`<#vi
acceptance of engagement 接受委托 q['D?)sy
accepting the engagement for the first time 首次接受委托 /q>ExX sEC
access to asset 对资产的接触 \,/ozfJ7dT
according to 根据，依据，依照 yc]_ ?S>9
account balance 账户余额 jEQ_#KKYJ
account for 对……进行会计处理，核算；解释 f@ |[pT
accounting 会计，会计学 zP0<4E$ M`
accounting advisory serve 会计咨询服务 "zNS6I?rzE
accounting firm 会计师事务所 .?g=mh79(
accounting information 会计信息，会计资料 "2C}Pr ,p8
accounting period 会计期间 yw+] S
accounting policies 会计政策 6<\dQ+~
accounting professional bodies 会计职业组织，会计职业团体 ec#
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accounting records 会计记录 ]aMDx>OE
accounting responsibility 会计责任 X:`=\D
accounting service 会计服务 'qiAmaX
accounting standards 会计准则 rU9")4sQ
Accounting Standards for Business Enterprises 企业会计准则 B=>Xr!pM!
accounting system 会计系统 <Tgubv+J
accounting treatment 会计处理 DI;LhS*z
accuracy 准确性，精确性 ?+=,t]` !m
additional audit procedures 追加审计程序 ,^mEi
addressee 收件人，收信人 H(n
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Administration of State-owned Assets (the～) 国有资产管理局 V} <<?_
administrative laws and regulations 行政法规 <7 5x@ !
adverse impact 不利影响，负面影响 j8
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adverse opinion 反对意见
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advisory group 咨询组，顾问组 rC|nE =i
agency fee 代理费，代理费用 L=Aj +
aggregate 总计，合计为…… ] g9SUFM
alternation of document and record 变造文件和记录 n7ZJ< ~wl
alternative audit procedures 替代审计程序，备选审计程序 LC=M{ \
amend 修改，修订 o92BGqA>&
amortisation 摊销 (mi=I3A(
analytical capacity 分析能力 FR50y+h^$
analytical procedures 分析性程序 %y>*9$<pXe
annual financial statements 年度会计报表，年度财务报表 KTo}xLT
appendix 附录，附表 0.!vp?
applicable 适用的 AxJqLSfyb,
applicable laws and regulations 适用的法规 >PdrLwKS
application systems 应用系统 &BKnJ {,H
apply consistently 一贯地执行，一贯地实施 x5rm
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appropriate 适当的，合适的； _8`S&[E?
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appropriate authorization 适当的授权 q ixnaiZ
appropriateness of audit evidence 审计证据的适当性 'R$/Qt; uA
approval 批准，核准 9 XS>;<"2
assertion (会计报表上的)认定；确认 HC ktgL:E=
assessed level of control risk 对控制风险的评估，控制风险的评估水平 bTYR=^9
asset 资产，财产 _q-k1$ o$
asset restructuring 资产重组 ZW;Re5?DJ
assignment of duties 职责的划分 j:'8yFi_
assistant 助理，助理人员 D'\gy
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associated company 联属公司，联营公司 2j-^F
association 联合，结合；协会，社团 pn
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assumption 假设，假定 Gx h1wqLR
at a given date 在某一特定时日 ;0:[X+"(
attestation 鉴证，公证 5P![fX|5
attestation service 鉴证服务 63pd W/\j
audit adjustment 审计调整 \ ) g?mj^
audit areas 审计领域 ze#r/j;sw
audit conclusion 审计结论 C\gKJW^]y@
audit effectiveness 审计效果 \ H!Klp
audit efficiency 审计效率
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audit engagement letter 审计业务约定书 8QFg6#"O
audit evidence 审计证据 :#Nrypsu
audit fee 审计费 =]W[{@P
audit files 审计档案 +
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audit findings 审计中发现的事项 zEs:OOM
audit implementation stage 审计实施阶段 Q?{^8 ?7
audit mark 审计标识 C?t!Uvs
audit materiality 审计重要性 irKM?#h
audit method 审计方法 e3]v
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audit objective 审计目标，审计目的 RZqou|ki
audit of financial statements 会计报表审计，财务报表审计 LHd9q ^D
audit opinion 审计意见 `clp#l.ii
audit period 被审计期间，被审计年度 V ^hR%*i'
audit plan 审计计划 ug S
audit planning 编制审计计划，制定审计计划，审计计划 E{{Kz r2$
audit planning stage 审计计划阶段 }sW%i#CV
audit procedure 审计程序 lHc9D
audit programme 审计程序表，具体审计计划 -qdt$jI M
audit report 审计报告 B PG&R
audit report with a disclaimer of opinion 拒绝表示意见审计报告 r&Qq,k oE
audit report with a qualified opinion 有保留意见的审计报告 aB WA hn
audit report with an adverse opinion 否定意见的审计报告 G]O5irsV
audit report with dual dates 双重日期审计报告 < ,,X\>B
audit reporting stage 审计报告阶段 nG0 R1<
audit responsibility 审计责任 c[ a^fu!
audit results 审计结果 > - U+o.o
audit risk 审计风险 U}DLzn|w
audit sampling 审计抽样 3_k o=& B$
audit sampling techniques 审计抽样方法，审计抽样技术 @IV,sz e
audit strategies 审计策略 % !Ih=DZ
audit summary 审计总结，审计小结 nfksi``Vq
audit team 审计小组 1\-r5e; BE
audit test 审计测试 -.l.@
audit trail 审计轨迹 %#C9E kr
audit work 审计工作 vF1Fcp.@
audit working paper 审计工作底稿 8T88
audited financial statement 审计会计报表，已审计财务报表 V E?Aa
Auditing Guidelines (the～) 审计规范指南 $+$4W\-=X
auditing standards 审计准则 8yk4 #CZ
audit-oriented working paper (审计)业务类工作底稿 @S1Z "%S
authorisation 授权 <."KejXg-
authorisation of transaction 交易的授权 H
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availability 可获得性 8 &3KVd`
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balance 余额；差额；平衡 |!{ Y :f;
balance sheet 资产负债表 "v/Yw'!
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bank 银行 ]E dZ,`B4
bank account 银行账户，银行户头 B[9y<FB+
bank statement 银行对账单 0[E \ h
barter transaction 易货交易，以物换物交易 3%)@c P:?
basis of audit 审计依据 J T6} m
basis of preparation (会计报表的)编制基础 3:T~$M `]
book of account 账目，账簿 Zxh<pd25Y
borrowing 借款，贷款，借债 "r1
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branch 分支，分支机构，分店 *P8CzF^>\&
brought forward (账户余额等的)承上年，承上期，承上页 !6,rN_a@Y
budget 预算 h
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building 建筑物；大楼 $$i
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business conditions 业务情况，经营情况 "R gP!
business licence (企业等的)营业执照 S_?sJwM
business relation 业务关系 3!{Tw6A8(
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