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 4A_}:nU
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审计词汇英汉对照 )/u?_)b4"
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ability to continue as a going concern 持续经营能力 vt3yCS
acceptability 可接受性，可接受程度 1)8;9
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acceptable level of detection risk 检查风险的可接受水平 p-H q\DP
acceptance of engagement 接受委托 _N
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accepting the engagement for the first time 首次接受委托 777N0,o(
access to asset 对资产的接触 = X?jId{
according to 根据，依据，依照 ]e?cKC\" e
account balance 账户余额 5 fK#*(x
account for 对……进行会计处理，核算；解释 H=OKm
accounting 会计，会计学 >W=
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accounting advisory serve 会计咨询服务 2-9'zN0u
accounting firm 会计师事务所 Jb'M/iG
accounting information 会计信息，会计资料 \lVxlc0{?
accounting period 会计期间 F)mlCGv:R
accounting policies 会计政策 ewYZ} "o
accounting professional bodies 会计职业组织，会计职业团体 :?VM1!~ga
accounting records 会计记录 t0*JinK I
accounting responsibility 会计责任 $= /.oh
accounting service 会计服务 jFBL ElE
accounting standards 会计准则 lS. */u*5
Accounting Standards for Business Enterprises 企业会计准则 8'Eu6H&$G
accounting system 会计系统 0s"g%gq|
accounting treatment 会计处理 8S_i ;
accuracy 准确性，精确性 -z]v"gF?Px
additional audit procedures 追加审计程序 ,
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addressee 收件人，收信人 v7+f@Z:N*
Administration of State-owned Assets (the～) 国有资产管理局 J+3PUfg>@R
administrative laws and regulations 行政法规 =FkU: q$
adverse impact 不利影响，负面影响 DW ^E46k)A
adverse opinion 反对意见 ^PY*INv
advisory group 咨询组，顾问组 0#~e KF y
agency fee 代理费，代理费用 >E&m Np
aggregate 总计，合计为…… Y4]USU!PA
alternation of document and record 变造文件和记录 +@wa?"
alternative audit procedures 替代审计程序，备选审计程序 iq> PN:mr
amend 修改，修订 >1[ Hk0 <x
amortisation 摊销 Z }(,OZh
analytical capacity 分析能力 d Ybb>rlu
analytical procedures 分析性程序 /
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annual financial statements 年度会计报表，年度财务报表 6$qn'K$
appendix 附录，附表 \8%64ZL`
applicable 适用的 Jrp{e("9
applicable laws and regulations 适用的法规 @GzEhv
application systems 应用系统 <4,n6$E
apply consistently 一贯地执行，一贯地实施 eqK6`gHa 6
appropriate 适当的，合适的； E 9_aNYD
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appropriate authorization 适当的授权 U$R+&@;
appropriateness of audit evidence 审计证据的适当性 6@`Y6>}$_
approval 批准，核准 ! BD+H/A.{
assertion (会计报表上的)认定；确认 )v&r^DR_
assessed level of control risk 对控制风险的评估，控制风险的评估水平 ob=GB71j55
asset 资产，财产 bKsl'3~ k
asset restructuring 资产重组 ^&iUC&8W
assignment of duties 职责的划分 ^J3\
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assistant 助理，助理人员 "V!y"yQ
associated company 联属公司，联营公司 8<}f:9/
association 联合，结合；协会，社团 ;h> s=D,r
assumption 假设，假定 5a1)`2V2M
at a given date 在某一特定时日 Ay'2! K,I
attestation 鉴证，公证 ~C6Qp`VF
attestation service 鉴证服务 J,ZvaF
audit adjustment 审计调整 8YJ8_$Z
audit areas 审计领域 ; ]GSVv:
audit conclusion 审计结论 n5i#GvO^
audit effectiveness 审计效果 FCv3ZF?K
audit efficiency 审计效率 Y_n^6 ;
audit engagement letter 审计业务约定书 Q70LQCms
audit evidence 审计证据 b_xn80O
audit fee 审计费 Vt-D8J\A
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audit files 审计档案 +qsN z*@p"
audit findings 审计中发现的事项 ,"!t[4p=f
audit implementation stage 审计实施阶段 fMaUIJ:Q9
audit mark 审计标识 vy?Zz<c;
audit materiality 审计重要性 %jKbRiz1u
audit method 审计方法 f8u m.Xnp6
audit objective 审计目标，审计目的 F;l*@y Tq
audit of financial statements 会计报表审计，财务报表审计 8KKI.i8`
audit opinion 审计意见 sqw^Hwy=!2
audit period 被审计期间，被审计年度 )8Defuxk
audit plan 审计计划 8 ;oU{
audit planning 编制审计计划，制定审计计划，审计计划 F.i%o2P3
audit planning stage 审计计划阶段 |T : ' G
audit procedure 审计程序 %;+Q0
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audit programme 审计程序表，具体审计计划 Id3i qAL
audit report 审计报告 J8[N!qDCj
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ZW\}4q;[A
audit report with a qualified opinion 有保留意见的审计报告 q~9Y &>D
audit report with an adverse opinion 否定意见的审计报告 Z6%Hhk[
audit report with dual dates 双重日期审计报告 J {"<Hg
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audit reporting stage 审计报告阶段 1PLxc)LsG
audit responsibility 审计责任 g+Z~ "O]$M
audit results 审计结果 Q C?*O?~#
audit risk 审计风险 iXpLcHi
audit sampling 审计抽样 $CXKeWS=Q.
audit sampling techniques 审计抽样方法，审计抽样技术 { U?UM
audit strategies 审计策略 A<esMDX
audit summary 审计总结，审计小结 Q%6Lc .i
audit team 审计小组 71i".1l{K
audit test 审计测试 8w & A89
audit trail 审计轨迹 b d],fNgJ
audit work 审计工作 .
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audit working paper 审计工作底稿 ni$7)YcF
audited financial statement 审计会计报表，已审计财务报表 S ~auwY ,<
Auditing Guidelines (the～) 审计规范指南 V $O{s~@ti
auditing standards 审计准则 |Rk$u
audit-oriented working paper (审计)业务类工作底稿 6@_Vg ~=S
authorisation 授权 NsYeg&>`
authorisation of transaction 交易的授权 jFYv4!\ju
availability 可获得性 o) <c1\q
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balance 余额；差额；平衡 p:]k H
balance sheet 资产负债表 p-QD(+@M
bank 银行 S7SD$+fX
bank account 银行账户，银行户头 C] {:>= K
bank statement 银行对账单 ^|KX)g
barter transaction 易货交易，以物换物交易 VY }?Nb<&
basis of audit 审计依据 8':^tMd
basis of preparation (会计报表的)编制基础 ,1 +AfI
book of account 账目，账簿 G
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borrowing 借款，贷款，借债 > D:( HWL
branch 分支，分支机构，分店 ?ysC7 ((
brought forward (账户余额等的)承上年，承上期，承上页 ^b-o
budget 预算 67zCil
building 建筑物；大楼 xf/
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business conditions 业务情况，经营情况 ?`%7Y~
business licence (企业等的)营业执照 J{Fu 8
business relation 业务关系 Z~O1$,Z
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