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 fGH Ys
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审计词汇英汉对照 ;BUJ5
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ability to continue as a going concern 持续经营能力 mk8xNpk B
acceptability 可接受性，可接受程度 )1wC].RFYm
acceptable level of detection risk 检查风险的可接受水平 Nl ,M
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acceptance of engagement 接受委托 M?T b9c?`
accepting the engagement for the first time 首次接受委托 NypM+y
access to asset 对资产的接触 >Lx,<sE
according to 根据，依据，依照 G=/a>{
account balance 账户余额 S#6{4x4
account for 对……进行会计处理，核算；解释 Mh"DPt9@J
accounting 会计，会计学 e3,TY.,Ay
accounting advisory serve 会计咨询服务 nfET;:{
accounting firm 会计师事务所 x.CUJ^_.
accounting information 会计信息，会计资料 6z=h0,Y}
accounting period 会计期间 c""*Ng* T
accounting policies 会计政策 A(G%9'T
accounting professional bodies 会计职业组织，会计职业团体 7Vd"k;:X
accounting records 会计记录 ;=
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accounting responsibility 会计责任 +>h}Uz
accounting service 会计服务 $#4Qv5}
accounting standards 会计准则 cih@: =Qy
Accounting Standards for Business Enterprises 企业会计准则 9W88_rE'e}
accounting system 会计系统 H6%QM}t
accounting treatment 会计处理 4^cDp!8
accuracy 准确性，精确性 8+S a$R
additional audit procedures 追加审计程序 al/Mgo
addressee 收件人，收信人 XG F jqZr`
Administration of State-owned Assets (the～) 国有资产管理局 L[o;@+32
administrative laws and regulations 行政法规 _L
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adverse impact 不利影响，负面影响 |C}n]{*|
adverse opinion 反对意见 qniP`P4E
advisory group 咨询组，顾问组 jN
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agency fee 代理费，代理费用 5Z"IM8?
aggregate 总计，合计为…… I,;@\
alternation of document and record 变造文件和记录 &J(+XJM%
alternative audit procedures 替代审计程序，备选审计程序 VWDXEa9
amend 修改，修订 DT *'
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amortisation 摊销 U$jw8I'.
analytical capacity 分析能力 jej|B# ?`
analytical procedures 分析性程序 ]Hr:|2 |.
annual financial statements 年度会计报表，年度财务报表 f d~a\5%e
appendix 附录，附表 =OY&;d!C
applicable 适用的 zY_xJ"/9
applicable laws and regulations 适用的法规 8>^(-ca_
application systems 应用系统 C+ibLS4i
apply consistently 一贯地执行，一贯地实施 !kCMw%[
appropriate 适当的，合适的； ms9zp?M
征用，挪用 /]7FX "
appropriate authorization 适当的授权 5@l[!Jl0k
appropriateness of audit evidence 审计证据的适当性 .x\fPjB
approval 批准，核准 vC$Q4>m
assertion (会计报表上的)认定；确认 8 Z |c!QIU
assessed level of control risk 对控制风险的评估，控制风险的评估水平 K5l#dl_T
asset 资产，财产 X 'D ~#r
asset restructuring 资产重组 GjTj..G/
assignment of duties 职责的划分 }xhat,9
assistant 助理，助理人员 ~DY5`j V
associated company 联属公司，联营公司 S%+,:kq
association 联合，结合；协会，社团 $p_FrN{
assumption 假设，假定 =2+';Xk \
at a given date 在某一特定时日 { a2Y7\C/
attestation 鉴证，公证 *;^! FBT
attestation service 鉴证服务 fDe4 [QQ8
audit adjustment 审计调整 i>=d7'oR
audit areas 审计领域 : (IP rQ
audit conclusion 审计结论 o =/Cje
audit effectiveness 审计效果 X( Q*(_
audit efficiency 审计效率 K&1o!< |
audit engagement letter 审计业务约定书 Bfh[C]yy
audit evidence 审计证据 p#-ov-znp
audit fee 审计费 gFO |)I N
audit files 审计档案 -anLp8G*
audit findings 审计中发现的事项 <eWGvIEP[
audit implementation stage 审计实施阶段 %Xm3m0nsv{
audit mark 审计标识 6@0
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audit materiality 审计重要性 9iM Qq40
audit method 审计方法 X`xI~&t _
audit objective 审计目标，审计目的 [s 1Hd~$
audit of financial statements 会计报表审计，财务报表审计 do3 BI4Q
audit opinion 审计意见 nq'v q] ]
audit period 被审计期间，被审计年度 kk`BwRh)d;
audit plan 审计计划 -Vj'QqZ
audit planning 编制审计计划，制定审计计划，审计计划 P<+y%g(({
audit planning stage 审计计划阶段 In1VW|4h
audit procedure 审计程序 7lP3\7wD@9
audit programme 审计程序表，具体审计计划 /
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audit report 审计报告 ,p(4OZz5,
audit report with a disclaimer of opinion 拒绝表示意见审计报告 w8~J5XS
audit report with a qualified opinion 有保留意见的审计报告 L,@O OBD
audit report with an adverse opinion 否定意见的审计报告 M~& |-Hm
audit report with dual dates 双重日期审计报告 5fh@nR
audit reporting stage 审计报告阶段 8mjP
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audit responsibility 审计责任 {?a9>g-BW
audit results 审计结果 p(2j7W -/
audit risk 审计风险 eiLtZ Q
audit sampling 审计抽样
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audit sampling techniques 审计抽样方法，审计抽样技术 +{%@kX<V_
audit strategies 审计策略 %}z/_QZ
audit summary 审计总结，审计小结 !*46@sb:
audit team 审计小组 rWN#QL()*
audit test 审计测试 B x(+uNQ
audit trail 审计轨迹 o?G^=0T
audit work 审计工作 |pIA9/~Z
audit working paper 审计工作底稿 )G(6 = l*
audited financial statement 审计会计报表，已审计财务报表 wf7<#jIq
Auditing Guidelines (the～) 审计规范指南 3t(8uG<rL
auditing standards 审计准则 X,- '
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audit-oriented working paper (审计)业务类工作底稿 S}"?#=Q.%O
authorisation 授权 +uPN+CgQ@
authorisation of transaction 交易的授权 lYd#pN N
availability 可获得性
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balance 余额；差额；平衡 l+'1>T. I
balance sheet 资产负债表 y$)gj4k/D
bank 银行 !$q1 m@K1
bank account 银行账户，银行户头 vcB + h;x
bank statement 银行对账单 =N,KVM xw
barter transaction 易货交易，以物换物交易 1B 3,lYBM
basis of audit 审计依据 5H6GZ:hp
basis of preparation (会计报表的)编制基础 "X']_: F1a
book of account 账目，账簿 +n(H"I 7cU
borrowing 借款，贷款，借债 $XS0:C0
branch 分支，分支机构，分店 @LY 5]og
brought forward (账户余额等的)承上年，承上期，承上页 (l 2 2p
budget 预算 oeXNb4; 4
building 建筑物；大楼 dRZor gar
business conditions 业务情况，经营情况 ";~}"Yz?[
business licence (企业等的)营业执照 da@y*TO#i
business relation 业务关系
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