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 + B#3!
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审计词汇英汉对照 |Skk1 #
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ability to continue as a going concern 持续经营能力 YkKq}DXj
acceptability 可接受性，可接受程度 j&. MT@
acceptable level of detection risk 检查风险的可接受水平 {IW pI *
acceptance of engagement 接受委托 )MKzAAt~
accepting the engagement for the first time 首次接受委托 F V&&
access to asset 对资产的接触 >}*i Qq
according to 根据，依据，依照 {{?[b^
account balance 账户余额 / M-%]sayj
account for 对……进行会计处理，核算；解释 Ta38/v;S
accounting 会计，会计学 !v2D 18(
accounting advisory serve 会计咨询服务 "s]c79t
accounting firm 会计师事务所 rI5)w_E?
accounting information 会计信息，会计资料 \Om<
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accounting period 会计期间 =_`4H Dr
accounting policies 会计政策 q=5#t~?
accounting professional bodies 会计职业组织，会计职业团体 x-5X OqD{'
accounting records 会计记录 T/" 6iv\1
accounting responsibility 会计责任 &r6VF/
accounting service 会计服务 0.+"K}
accounting standards 会计准则 UpgY}pf}
Accounting Standards for Business Enterprises 企业会计准则 wy k4v }
accounting system 会计系统 VR>;{>~
accounting treatment 会计处理 f.`noZN
accuracy 准确性，精确性 lbv9 kk[
additional audit procedures 追加审计程序 9' I
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addressee 收件人，收信人 vmW4 3K;
Administration of State-owned Assets (the～) 国有资产管理局 BC0T[o(f8
administrative laws and regulations 行政法规 `um#}
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adverse impact 不利影响，负面影响 PX3rHKK {
adverse opinion 反对意见 f!~gfnn
advisory group 咨询组，顾问组 X$zlR) Re
agency fee 代理费，代理费用 ? {Lp
aggregate 总计，合计为…… -i@1sNx&'
alternation of document and record 变造文件和记录 GQTMQXn(
alternative audit procedures 替代审计程序，备选审计程序 zQ$*!1FmN
amend 修改，修订 $-$^r;
amortisation 摊销 xV'\2n=1T
analytical capacity 分析能力 e`#c[lbAAM
analytical procedures 分析性程序 M
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annual financial statements 年度会计报表，年度财务报表 |Ebwl] X2
appendix 附录，附表 +k'5W1e
applicable 适用的 #5kQn>R
applicable laws and regulations 适用的法规
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application systems 应用系统 }!\ZJo a
apply consistently 一贯地执行，一贯地实施 #;Y JR9VN
appropriate 适当的，合适的； /lS z8h2
征用，挪用 ~ jb6
appropriate authorization 适当的授权 _-%A_5lCRE
appropriateness of audit evidence 审计证据的适当性 : luVsQ
approval 批准，核准 aD,sx#g0
assertion (会计报表上的)认定；确认 UfEF>@0
assessed level of control risk 对控制风险的评估，控制风险的评估水平 s#ijpc>h
asset 资产，财产 q28i9$Yqj\
asset restructuring 资产重组 )eNR4nF
assignment of duties 职责的划分 }+0{opY4R
assistant 助理，助理人员 \iAkF`OC
associated company 联属公司，联营公司 ,V3P.ni]
association 联合，结合；协会，社团 iK6L\ 'k
assumption 假设，假定 15_ OtK
at a given date 在某一特定时日 lvIKL!;H
attestation 鉴证，公证 <jT6|2'
attestation service 鉴证服务 }\`MXh's
audit adjustment 审计调整 {Q[{H'Oa
audit areas 审计领域 g]R }w@nJ
audit conclusion 审计结论 *ta
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audit effectiveness 审计效果 pGz-5afL
audit efficiency 审计效率 RV5 X 0
audit engagement letter 审计业务约定书 ci>+Zi6
audit evidence 审计证据 /E/J<
audit fee 审计费 imAs
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audit files 审计档案 QF(.fq8, U
audit findings 审计中发现的事项 >&tPI rz
audit implementation stage 审计实施阶段 TmG$Cjf84
audit mark 审计标识 aEVBU
audit materiality 审计重要性 ywp
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audit method 审计方法 gvO}u 2.:
audit objective 审计目标，审计目的 U[=VW0
audit of financial statements 会计报表审计，财务报表审计 *D1
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audit opinion 审计意见 jEsP: H(0^
audit period 被审计期间，被审计年度 NyI0 []z
audit plan 审计计划 (7q!Z !2
audit planning 编制审计计划，制定审计计划，审计计划 dJM)~A y-
audit planning stage 审计计划阶段 z iR}
audit procedure 审计程序 &, 2h=H
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audit programme 审计程序表，具体审计计划 +~\1Zgw
audit report 审计报告 1+RG@Cp
audit report with a disclaimer of opinion 拒绝表示意见审计报告 zlZ $t{[,
audit report with a qualified opinion 有保留意见的审计报告 R
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audit report with an adverse opinion 否定意见的审计报告 M ()&GlNs
audit report with dual dates 双重日期审计报告 `3^ *K/K\
audit reporting stage 审计报告阶段 .` & ($W
audit responsibility 审计责任 Az VON#rj
audit results 审计结果 g4( B=G\j
audit risk 审计风险 /=A?O
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audit sampling 审计抽样 q' 7 7BRD3
audit sampling techniques 审计抽样方法，审计抽样技术 C3Q[L}X\
audit strategies 审计策略 `m e2 Q
audit summary 审计总结，审计小结 9l9 nT
audit team 审计小组
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audit test 审计测试 Juj"cjob
audit trail 审计轨迹 9nlfb~ F~P
audit work 审计工作 \];0S4SBy
audit working paper 审计工作底稿 C1^=se
audited financial statement 审计会计报表，已审计财务报表 X [:Hp`_$
Auditing Guidelines (the～) 审计规范指南 5 G cdz
auditing standards 审计准则 u
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audit-oriented working paper (审计)业务类工作底稿 " m<]B
authorisation 授权 DVt;I$
authorisation of transaction 交易的授权 6U6,Wu
availability 可获得性 Mfe/(tlI
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balance 余额；差额；平衡 [ !/ u,
balance sheet 资产负债表 .5'M^
bank 银行 v{
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bank account 银行账户，银行户头 sL|*0,# K
bank statement 银行对账单 7J,j
barter transaction 易货交易，以物换物交易 >&3M
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basis of audit 审计依据
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basis of preparation (会计报表的)编制基础 ?4 7q0C
book of account 账目，账簿 L\}o(P(
borrowing 借款，贷款，借债 Hj't.lg+j
branch 分支，分支机构，分店 p 9Zi}!
brought forward (账户余额等的)承上年，承上期，承上页 yEyx.Mh.Af
budget 预算 Ahk6{u
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building 建筑物；大楼 M_* "g>Z
business conditions 业务情况，经营情况 E}Q'Wz|k
business licence (企业等的)营业执照
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business relation 业务关系 #4iSQ$0
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