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 4 G68WBT
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审计词汇英汉对照 SFm.<^6
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A !:!@dC%8_
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ability to continue as a going concern 持续经营能力 B'[3kJ '
acceptability 可接受性，可接受程度 )H=[NB6J8
acceptable level of detection risk 检查风险的可接受水平 B@~eBU,$
acceptance of engagement 接受委托 Y/
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accepting the engagement for the first time 首次接受委托 /Va&k4
access to asset 对资产的接触 RQ$o'U9A
according to 根据，依据，依照 t]YLt ,
account balance 账户余额 "}y3@ M^
account for 对……进行会计处理，核算；解释 $=6
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accounting 会计，会计学 30T:* I|
accounting advisory serve 会计咨询服务 @,f,tk=\S
accounting firm 会计师事务所 jP{]LJ2.6\
accounting information 会计信息，会计资料 e]L3=R;
accounting period 会计期间 pC?1 gc1G
accounting policies 会计政策 PrYWha=c-
accounting professional bodies 会计职业组织，会计职业团体 hG0
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accounting records 会计记录 +~v3D^L1 5
accounting responsibility 会计责任 3dzqV aV
accounting service 会计服务 KE|u}M@v 6
accounting standards 会计准则 d . lu
Accounting Standards for Business Enterprises 企业会计准则 'E6 gEJ
accounting system 会计系统 e]y=]}A3{
accounting treatment 会计处理 r ^ Rcjyc1
accuracy 准确性，精确性 5)zj){wL
additional audit procedures 追加审计程序
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addressee 收件人，收信人 ^`PSlT3<F
Administration of State-owned Assets (the～) 国有资产管理局 }5c'ui! 3H
administrative laws and regulations 行政法规 J&0wl]w|O%
adverse impact 不利影响，负面影响 m{=~| I
adverse opinion 反对意见 nr9#3 Lb
advisory group 咨询组，顾问组 AK\g
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agency fee 代理费，代理费用 !j\&BAxTEk
aggregate 总计，合计为…… :?o
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alternation of document and record 变造文件和记录 l`w|o
alternative audit procedures 替代审计程序，备选审计程序 JqV<A3i
amend 修改，修订 l8
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amortisation 摊销 V%KW
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analytical capacity 分析能力 ."@a1_F|
analytical procedures 分析性程序 ! 6i
annual financial statements 年度会计报表，年度财务报表 ]Pl6:FB8%@
appendix 附录，附表 HW%bx"r+4f
applicable 适用的 >j~70 ?
applicable laws and regulations 适用的法规 KcyM2hE7
application systems 应用系统 LRlk9:QD>
apply consistently 一贯地执行，一贯地实施 U JRT4>G
appropriate 适当的，合适的； ng)yCa_Ny
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appropriate authorization 适当的授权 U~`^Y8UF
appropriateness of audit evidence 审计证据的适当性 O%h
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approval 批准，核准 $ax%K?MBD
assertion (会计报表上的)认定；确认 cLk+( dn
assessed level of control risk 对控制风险的评估，控制风险的评估水平 RB ojT
asset 资产，财产 j `-y"6)
asset restructuring 资产重组 I HX#BY>
assignment of duties 职责的划分 i{R S/,h4
assistant 助理，助理人员 EN F@6]
associated company 联属公司，联营公司 Tqh
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association 联合，结合；协会，社团 o2U J*4
assumption 假设，假定 >Zp]vK~s
at a given date 在某一特定时日 qk{UO
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attestation 鉴证，公证 dM;WG;8e
attestation service 鉴证服务 JM4`k 8mM
audit adjustment 审计调整 G6ES ]
audit areas 审计领域 c O?"
audit conclusion 审计结论 xI),0 db
audit effectiveness 审计效果 ;,hoX6D$
audit efficiency 审计效率 (ZR"O8
audit engagement letter 审计业务约定书 rn r8t]
audit evidence 审计证据 e<wj5:M|
audit fee 审计费 ?4||L8j2^
audit files 审计档案 g \h7`-#t
audit findings 审计中发现的事项 49kia!FR
audit implementation stage 审计实施阶段 ">^]^wa08
audit mark 审计标识 q2pao?aa
audit materiality 审计重要性 OmuZ 0@ .
audit method 审计方法 E|#R0n*
audit objective 审计目标，审计目的 @+vTG jHA
audit of financial statements 会计报表审计，财务报表审计 )/^$JYz
audit opinion 审计意见 H/I`c>Zn
audit period 被审计期间，被审计年度 c|a|z}(/J
audit plan 审计计划 ]ZATER)jq
audit planning 编制审计计划，制定审计计划，审计计划 &H>dE]Hq,
audit planning stage 审计计划阶段 cf3c+.o
audit procedure 审计程序 { qx,X.5$
audit programme 审计程序表，具体审计计划 'GoeV q
audit report 审计报告 dNt|"9 ~&
audit report with a disclaimer of opinion 拒绝表示意见审计报告 -KiS6$-
audit report with a qualified opinion 有保留意见的审计报告 2g5 45 r.
audit report with an adverse opinion 否定意见的审计报告 QQ8W;x
audit report with dual dates 双重日期审计报告 ?pY !sG
audit reporting stage 审计报告阶段 =KD*+.'\/
audit responsibility 审计责任 ( 6^k;j
audit results 审计结果 -$ft `Ih
audit risk 审计风险 nx ]b\A
audit sampling 审计抽样 F<W X\q
audit sampling techniques 审计抽样方法，审计抽样技术 ',%&D A2
audit strategies 审计策略 ;MI<J>s
audit summary 审计总结，审计小结 9m9=O&C~-<
audit team 审计小组 ]997`,1b
audit test 审计测试 ;a )\ 5Uy
audit trail 审计轨迹
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audit work 审计工作 *G=AhH $t
audit working paper 审计工作底稿 K)@Buu&,p
audited financial statement 审计会计报表，已审计财务报表 /RmCMT
Auditing Guidelines (the～) 审计规范指南 1dO8[5uM7a
auditing standards 审计准则 jYZWf `X~
audit-oriented working paper (审计)业务类工作底稿 !AHm+C_=Lg
authorisation 授权 %lmRe(M
authorisation of transaction 交易的授权 KYW1<Wc p
availability 可获得性 n d1*e
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balance 余额；差额；平衡 L ,/i%-J3c
balance sheet 资产负债表 %%[TM(z
bank 银行 Dy Z90]N
bank account 银行账户，银行户头 O~xmz!? =
bank statement 银行对账单 &Hxr3[+$
barter transaction 易货交易，以物换物交易 A UV$ S2
basis of audit 审计依据 A 6L}5#7-
basis of preparation (会计报表的)编制基础 ?O ?~|nI
book of account 账目，账簿 %C:XzK-x
borrowing 借款，贷款，借债 zl?N1>K S
branch 分支，分支机构，分店 ]f~YeOB@
brought forward (账户余额等的)承上年，承上期，承上页 N
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budget 预算 ,oe{@ z{*@
building 建筑物；大楼 C%>7mz-v5
business conditions 业务情况，经营情况 uy{KV"%"^g
business licence (企业等的)营业执照 vm4oaVi
business relation 业务关系 $)~]4n=
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