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 W+ .{4 K
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审计词汇英汉对照 Ssw&'B|o
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ability to continue as a going concern 持续经营能力 _|X7
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acceptability 可接受性，可接受程度 {M [~E|@D
acceptable level of detection risk 检查风险的可接受水平 Hng!'
acceptance of engagement 接受委托 |:N>8%@6c
accepting the engagement for the first time 首次接受委托 p 'g^Wh
access to asset 对资产的接触 f|#8 qiUS
according to 根据，依据，依照 tfA}`*$s
account balance 账户余额 q4k.f_{
account for 对……进行会计处理，核算；解释 0aogBg_@K
accounting 会计，会计学 >ukQ, CE~
accounting advisory serve 会计咨询服务 5/ * >v
accounting firm 会计师事务所 1M+oTIN
accounting information 会计信息，会计资料 F N!1| 'VK
accounting period 会计期间 ~,gLplpG0
accounting policies 会计政策 rGQ5l1</
accounting professional bodies 会计职业组织，会计职业团体 E?cZ bn*>`
accounting records 会计记录 ;%W dvnW
accounting responsibility 会计责任 tFiR!f)
accounting service 会计服务 Ig9d#c
accounting standards 会计准则 #]y5z i
Accounting Standards for Business Enterprises 企业会计准则 DT\ym9
accounting system 会计系统 j=9ze op
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accounting treatment 会计处理 e #M iaX
accuracy 准确性，精确性 R*bmu
additional audit procedures 追加审计程序 B6MkF"J<
addressee 收件人，收信人 ,# d[ad<
Administration of State-owned Assets (the～) 国有资产管理局 Xu 6K%]i^
administrative laws and regulations 行政法规 t8/%D gu
adverse impact 不利影响，负面影响 nvt$F%+
adverse opinion 反对意见 TF\sP8>V
advisory group 咨询组，顾问组 5)`h0T K
agency fee 代理费，代理费用 ,Kw5Ro`I:
aggregate 总计，合计为…… CW-A e
alternation of document and record 变造文件和记录 !y. $ J<
alternative audit procedures 替代审计程序，备选审计程序 .YR8v1Cp
amend 修改，修订 DW|vM pU]u
amortisation 摊销 7Cy<m S
analytical capacity 分析能力 .$0Pr%0pWI
analytical procedures 分析性程序 QPs:R hV7
annual financial statements 年度会计报表，年度财务报表 [;^,CD|P
appendix 附录，附表 ^N- 'xy
applicable 适用的 |dk[cX>
applicable laws and regulations 适用的法规
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application systems 应用系统 e:E#
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apply consistently 一贯地执行，一贯地实施 OH6n^WKY
appropriate 适当的，合适的； 6t7fa<
征用，挪用 oH X$k{6
appropriate authorization 适当的授权 S-!=NX&C
appropriateness of audit evidence 审计证据的适当性 \$pkk6Q3,w
approval 批准，核准 opD-vDa h
assertion (会计报表上的)认定；确认 V!& P(YO:
assessed level of control risk 对控制风险的评估，控制风险的评估水平 si(cOC j/
asset 资产，财产 `!i-#~n
asset restructuring 资产重组 vv+J0f^
assignment of duties 职责的划分 6I>^Pf'ND
assistant 助理，助理人员 S4bBafj[I
associated company 联属公司，联营公司 ?WHy0x20
association 联合，结合；协会，社团 1bSD,;$sQ
assumption 假设，假定 MhxDV d
at a given date 在某一特定时日 6(KmA-!b(O
attestation 鉴证，公证 S
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attestation service 鉴证服务 OCK>
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audit adjustment 审计调整 w4 %AJmt
audit areas 审计领域 _ kN*e:t
audit conclusion 审计结论 d#>y }H9
audit effectiveness 审计效果 :=fvZA WD
audit efficiency 审计效率 2d`c!
audit engagement letter 审计业务约定书 3Aj*\e0t
audit evidence 审计证据 Cv^`&\[SW+
audit fee 审计费 _| zBUrN
audit files 审计档案 j O8k6<l
audit findings 审计中发现的事项 u|fXP)>.
audit implementation stage 审计实施阶段 8\Hr5FqB(
audit mark 审计标识 &=Y e6 f[
audit materiality 审计重要性 ^E,1V5
audit method 审计方法 %e_"CS
audit objective 审计目标，审计目的 Nfn(Xn*J-
audit of financial statements 会计报表审计，财务报表审计 |/T43ADW
audit opinion 审计意见 fdv`7u+}a
audit period 被审计期间，被审计年度 Ns=AjhLc z
audit plan 审计计划 DDeE(E
audit planning 编制审计计划，制定审计计划，审计计划 e:-8k_0|
audit planning stage 审计计划阶段 L`[z[p {?
audit procedure 审计程序 1%`7.;!i
audit programme 审计程序表，具体审计计划 XsL# ;a C
audit report 审计报告 E\ th%q,mG
audit report with a disclaimer of opinion 拒绝表示意见审计报告 yPgmg
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audit report with a qualified opinion 有保留意见的审计报告 ! '0S0a8
audit report with an adverse opinion 否定意见的审计报告 Xy7Z38G
audit report with dual dates 双重日期审计报告 Jpj!rXTX*
audit reporting stage 审计报告阶段 `i fiL
audit responsibility 审计责任 >/^#Drwb!i
audit results 审计结果 Zj VWxQ
audit risk 审计风险 *#&*`iJ(
audit sampling 审计抽样 '{[),*nC n
audit sampling techniques 审计抽样方法，审计抽样技术 NlF}{
audit strategies 审计策略 shgAhx
audit summary 审计总结，审计小结 ^gYD*K!*
audit team 审计小组 l A;a
audit test 审计测试 I%lE;'x
audit trail 审计轨迹 $nPAm6 mH
audit work 审计工作 `G$1n#&
audit working paper 审计工作底稿 51xk>_Hm}|
audited financial statement 审计会计报表，已审计财务报表 N1x@-/xa|
Auditing Guidelines (the～) 审计规范指南 IL!=mZ>2O
auditing standards 审计准则 ry0
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audit-oriented working paper (审计)业务类工作底稿 +j[oE I`e
authorisation 授权 la^
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authorisation of transaction 交易的授权 Wa
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availability 可获得性 {9 PR()
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balance 余额；差额；平衡 B'we ok
balance sheet 资产负债表 ;#k-)m%
bank 银行 %0-wpuHc(]
bank account 银行账户，银行户头 Tg
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bank statement 银行对账单 uTvv (f
barter transaction 易货交易，以物换物交易 -?a<qa?$
basis of audit 审计依据 - u3e5gW
basis of preparation (会计报表的)编制基础 R; } 22s
book of account 账目，账簿 %N ARyz
borrowing 借款，贷款，借债 C)RBkcb
branch 分支，分支机构，分店 "Ty/ k8?
brought forward (账户余额等的)承上年，承上期，承上页 vO @s$qi
budget 预算 -J0WUN$2*
building 建筑物；大楼 N{C;~'M2ce
business conditions 业务情况，经营情况 Mz=!w]qDH
business licence (企业等的)营业执照 yTBS=+X
business relation 业务关系 `a]44es9q
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