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
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审计词汇英汉对照 ^u"WWLZ
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ability to continue as a going concern 持续经营能力 '
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acceptability 可接受性，可接受程度 R F'nwzM3
acceptable level of detection risk 检查风险的可接受水平 qR?}i,_
acceptance of engagement 接受委托 lVd-{m)
accepting the engagement for the first time 首次接受委托 \awkt!Wa
access to asset 对资产的接触 i^A=nsD`
according to 根据，依据，依照 ;C:|m7|
account balance 账户余额 6d/v%-3
account for 对……进行会计处理，核算；解释 zOFHdd ,"g
accounting 会计，会计学 l`:u5\ rM
accounting advisory serve 会计咨询服务 $G }9iV7
accounting firm 会计师事务所 {^uiu^RAc
accounting information 会计信息，会计资料 qP##C&+#q
accounting period 会计期间 p$jAq~C
accounting policies 会计政策 ONy\/lu|
accounting professional bodies 会计职业组织，会计职业团体 } snS~kx
accounting records 会计记录 z\8s |!
accounting responsibility 会计责任 WwtVuc|
accounting service 会计服务 ;PU'"MeB "
accounting standards 会计准则 vZ57
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Accounting Standards for Business Enterprises 企业会计准则 2 @T~VRy
accounting system 会计系统 e<a*@
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accounting treatment 会计处理 }gt)cOaY
accuracy 准确性，精确性 .oTS7rYw
additional audit procedures 追加审计程序 . sM,U
addressee 收件人，收信人 FeO1%#2<y
Administration of State-owned Assets (the～) 国有资产管理局 N81M9#,["~
administrative laws and regulations 行政法规 |s(Ih_Zn
adverse impact 不利影响，负面影响 6\I1J=
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adverse opinion 反对意见 &=n/h5e0t&
advisory group 咨询组，顾问组 ! ]D`|HoW
agency fee 代理费，代理费用 enQW;N1_M
aggregate 总计，合计为…… XK@&$~iA3
alternation of document and record 变造文件和记录 }BL7P-km
alternative audit procedures 替代审计程序，备选审计程序 2cIKph
amend 修改，修订 g"kI1^[nj
amortisation 摊销 '@M"#`#0
analytical capacity 分析能力 !.t D.(XP
analytical procedures 分析性程序 `zw %
annual financial statements 年度会计报表，年度财务报表
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appendix 附录，附表 g)TZ/,NQ{
applicable 适用的 K{`R`SXD
applicable laws and regulations 适用的法规 t6mv
application systems 应用系统 /EP
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apply consistently 一贯地执行，一贯地实施 /
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appropriate 适当的，合适的； ,c?(
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appropriate authorization 适当的授权 f8N* [by
appropriateness of audit evidence 审计证据的适当性 X /vyb^:U
approval 批准，核准 zy"k b
assertion (会计报表上的)认定；确认 YwF&-~mp7n
assessed level of control risk 对控制风险的评估，控制风险的评估水平 $0 vT_
asset 资产，财产 8Q)|8xpYS
asset restructuring 资产重组 FBB<1( {A
assignment of duties 职责的划分 !Qb uOvw
assistant 助理，助理人员 -LUZ7,!/>o
associated company 联属公司，联营公司 i$6rnS&C
association 联合，结合；协会，社团 oA7DhU5n
assumption 假设，假定 ZS(
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at a given date 在某一特定时日 /d:hW4}<}.
attestation 鉴证，公证 hxM{}}. E
attestation service 鉴证服务 4Otq3s34FT
audit adjustment 审计调整 4'*.3f'bp
audit areas 审计领域 W SxoGly
audit conclusion 审计结论 s2|.LmC3|B
audit effectiveness 审计效果 _
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audit efficiency 审计效率 6S_mfWsi
audit engagement letter 审计业务约定书 YG
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audit evidence 审计证据 cHT\sJo`l
audit fee 审计费 & /T}
audit files 审计档案 ISFNP&& K
audit findings 审计中发现的事项 n^l *oEl
audit implementation stage 审计实施阶段 !uIY ,
audit mark 审计标识 Xa#.GrH6
audit materiality 审计重要性
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audit method 审计方法 ~]d 9 J
audit objective 审计目标，审计目的 -C~zvP; a
audit of financial statements 会计报表审计，财务报表审计 /!?Tv8TPp
audit opinion 审计意见 jn ztCNaX
audit period 被审计期间，被审计年度 ,]: < l
audit plan 审计计划 h% W,O,K/
audit planning 编制审计计划，制定审计计划，审计计划 D]}~` SO
audit planning stage 审计计划阶段 Tsb}\
audit procedure 审计程序 FGyrDRDwC
audit programme 审计程序表，具体审计计划
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audit report 审计报告 *n&Sd~Mg
audit report with a disclaimer of opinion 拒绝表示意见审计报告 rCczQ71W
audit report with a qualified opinion 有保留意见的审计报告 K\;4;6 g
audit report with an adverse opinion 否定意见的审计报告 G"-V6CA[
audit report with dual dates 双重日期审计报告 )uo".n|n~B
audit reporting stage 审计报告阶段 w@Q~a x/
audit responsibility 审计责任 _/}$X"4
audit results 审计结果 Je NX 5bXW
audit risk 审计风险 26k~Z}
audit sampling 审计抽样 B; NK\5>
audit sampling techniques 审计抽样方法，审计抽样技术 .$W}
audit strategies 审计策略 C R?}*
audit summary 审计总结，审计小结 $b{8 $<;9
audit team 审计小组 er-0
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audit test 审计测试 @ % L
audit trail 审计轨迹 :{Z%dD
audit work 审计工作 Te?PYV-
audit working paper 审计工作底稿 2}/r>]9^-
audited financial statement 审计会计报表，已审计财务报表 Vq`/]&
Auditing Guidelines (the～) 审计规范指南 j?]
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auditing standards 审计准则 JBJ?|}5k4c
audit-oriented working paper (审计)业务类工作底稿 5WRqeSGh
authorisation 授权 7_qsVhh]$E
authorisation of transaction 交易的授权 DBcR1c&<H
availability 可获得性 =FIZh}JD
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balance 余额；差额；平衡 Cu24xP`
balance sheet 资产负债表 !]A/ID0K
bank 银行 CVkJMH_
bank account 银行账户，银行户头 4xal m
bank statement 银行对账单 2W _[|.;'
barter transaction 易货交易，以物换物交易 iM:-750n/
basis of audit 审计依据 M.MQ?`_" b
basis of preparation (会计报表的)编制基础 piIz ff
book of account 账目，账簿 k{F6 WQ7
borrowing 借款，贷款，借债 K8BlEF`
branch 分支，分支机构，分店 Ps\4k#aOv
brought forward (账户余额等的)承上年，承上期，承上页 W|rAn2H
budget 预算 Lk#)VGk:
building 建筑物；大楼 C Q iHk
business conditions 业务情况，经营情况
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business licence (企业等的)营业执照 t5K#nRd Z:
business relation 业务关系 +`Nu0y!rj
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