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 6Zq7O\
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审计词汇英汉对照 ^ V8?6E
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ability to continue as a going concern 持续经营能力 -o
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acceptability 可接受性，可接受程度 ^a;412
acceptable level of detection risk 检查风险的可接受水平 &^])iG,Ew
acceptance of engagement 接受委托 ZNY), 3?
accepting the engagement for the first time 首次接受委托 Y
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access to asset 对资产的接触 Mt(;7q@1c
according to 根据，依据，依照 p|'Rm ]&jb
account balance 账户余额 2I1CKA:7g
account for 对……进行会计处理，核算；解释 k\lU
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accounting 会计，会计学 \%]!/&>{6
accounting advisory serve 会计咨询服务 ,\0>d}eh !
accounting firm 会计师事务所 Eilo;-E
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accounting information 会计信息，会计资料 j9$kaEf
accounting period 会计期间 Z TK)N
accounting policies 会计政策 8DZ
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accounting professional bodies 会计职业组织，会计职业团体 2B= +p8 3<
accounting records 会计记录 NLO& .Q]#
accounting responsibility 会计责任 cW\Y1=Gv|
accounting service 会计服务 hO4*
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accounting standards 会计准则 ,PZ[CX;H @
Accounting Standards for Business Enterprises 企业会计准则 c:_dW;MJ0
accounting system 会计系统 aUEnQ%YU"
accounting treatment 会计处理 K{]\}7+
accuracy 准确性，精确性 !9. `zW"40
additional audit procedures 追加审计程序 XQ$9E?|=
addressee 收件人，收信人 <'z.3@D
Administration of State-owned Assets (the～) 国有资产管理局 >Mk#19j[/
administrative laws and regulations 行政法规 $O^U"
adverse impact 不利影响，负面影响 Ky6 d{|H
adverse opinion 反对意见 eLN[`h J
advisory group 咨询组，顾问组 qM:*!Aq 0g
agency fee 代理费，代理费用 xX2/uxi8
aggregate 总计，合计为…… 6eAJ >9@x
alternation of document and record 变造文件和记录 R'p-
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alternative audit procedures 替代审计程序，备选审计程序 u_X(c'aE;
amend 修改，修订 PgwNE wG
amortisation 摊销 mA0|W#
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analytical capacity 分析能力 zr[|~ -
analytical procedures 分析性程序 T6Ks ]6m_
annual financial statements 年度会计报表，年度财务报表 PW GN UNc
appendix 附录，附表 u eV,p?Wo
applicable 适用的 5Z(#)sa0Og
applicable laws and regulations 适用的法规 _ gI1@uQw
application systems 应用系统 1|
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apply consistently 一贯地执行，一贯地实施 2U `g[1
appropriate 适当的，合适的； .vhEm6wJUM
征用，挪用 3C(V<R?
appropriate authorization 适当的授权 ;@G5s+<l
appropriateness of audit evidence 审计证据的适当性 }tUr
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approval 批准，核准 p#tbN5i[{7
assertion (会计报表上的)认定；确认 H(F9&6}
assessed level of control risk 对控制风险的评估，控制风险的评估水平 2, r{z
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asset 资产，财产 m0+'BC{$u
asset restructuring 资产重组 '=]|"
assignment of duties 职责的划分 W3-g]#\?
assistant 助理，助理人员 u13v@<HGc
associated company 联属公司，联营公司 k|[86<&[
association 联合，结合；协会，社团 4+4C0/$Y
assumption 假设，假定 fd *<m8
at a given date 在某一特定时日
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attestation 鉴证，公证 ]:F?k# c
attestation service 鉴证服务 a
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audit adjustment 审计调整 fGMuml?[ e
audit areas 审计领域 T96M=?wh!
audit conclusion 审计结论 _"'0^F$I
audit effectiveness 审计效果 |n+
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audit efficiency 审计效率 ps@{1Rn1
audit engagement letter 审计业务约定书 8c0ugM
audit evidence 审计证据 -q} I;
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audit fee 审计费 NM&R\GI
audit files 审计档案 Qvhz$W[P>
audit findings 审计中发现的事项 N2e]S8-
audit implementation stage 审计实施阶段 t[Ywp!y[
audit mark 审计标识 rEG!A87Zz
audit materiality 审计重要性 g,d'&r"JWt
audit method 审计方法 |t&gyj
audit objective 审计目标，审计目的
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audit of financial statements 会计报表审计，财务报表审计 G =qT{c 8Q
audit opinion 审计意见 |!.VpN&
audit period 被审计期间，被审计年度 \R (Yf!>
audit plan 审计计划 Nkg^;-C V0
audit planning 编制审计计划，制定审计计划，审计计划 TC^fyxq
audit planning stage 审计计划阶段 +a!uS0fIJi
audit procedure 审计程序 kCZxv "Ts
audit programme 审计程序表，具体审计计划 *-.,QpgTX
audit report 审计报告 ipn 0WQ G
audit report with a disclaimer of opinion 拒绝表示意见审计报告 V { yk
audit report with a qualified opinion 有保留意见的审计报告 O t1:z:Pl
audit report with an adverse opinion 否定意见的审计报告 x|q|> dPB
audit report with dual dates 双重日期审计报告 rv;is=#1
audit reporting stage 审计报告阶段 +DA ,|~k_
audit responsibility 审计责任 n>i}O!agg
audit results 审计结果 njg\y
audit risk 审计风险 p| o?nI
audit sampling 审计抽样 Y<9]7R(\;
audit sampling techniques 审计抽样方法，审计抽样技术 _"c:Z !L
audit strategies 审计策略 ;}E$>]*Yn
audit summary 审计总结，审计小结 %hH@< <b(s
audit team 审计小组 <A@qN95m
audit test 审计测试 rX@?~(^ML
audit trail 审计轨迹 u$V8 fus0
audit work 审计工作 Y[Kpd[)[v
audit working paper 审计工作底稿 *ci%c^}V
audited financial statement 审计会计报表，已审计财务报表 "=vH,_"Ql
Auditing Guidelines (the～) 审计规范指南 ]Wdnr1d~8
auditing standards 审计准则 9 `z^'k&
audit-oriented working paper (审计)业务类工作底稿 dPC n6
authorisation 授权 J!@`tR-
authorisation of transaction 交易的授权 )G=hgqy
availability 可获得性 ~Op~~
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balance 余额；差额；平衡 2<33BBlWA
balance sheet 资产负债表 J1gLT $
bank 银行 z`KP
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bank account 银行账户，银行户头 6 P U]I+
bank statement 银行对账单 0>)F+QC
barter transaction 易货交易，以物换物交易 't <hhjPqY
basis of audit 审计依据 drK &
basis of preparation (会计报表的)编制基础 d+Au`'{>
book of account 账目，账簿 \ :|"qk
borrowing 借款，贷款，借债 ]B>g~t5J
branch 分支，分支机构，分店 wwVg'V;
brought forward (账户余额等的)承上年，承上期，承上页 n>a
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budget 预算 i *2l4
building 建筑物；大楼 ]0@
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business conditions 业务情况，经营情况 KG9FR*
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business licence (企业等的)营业执照 L+J)
business relation 业务关系 K6M_b?XekA
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