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 qW t 9Tr
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ability to continue as a going concern 持续经营能力 X
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acceptability 可接受性，可接受程度 -\ ~D6OA
acceptable level of detection risk 检查风险的可接受水平 $jNp-5+Q;
acceptance of engagement 接受委托 v1~`76^
accepting the engagement for the first time 首次接受委托 KHt.g`1:R
access to asset 对资产的接触 y%xn(Bn
according to 根据，依据，依照 bId@V[9
account balance 账户余额 M\jTeB"Z
account for 对……进行会计处理，核算；解释 5Y(f7,JX
accounting 会计，会计学 H8?Kgaj~vf
accounting advisory serve 会计咨询服务 2z[A&s_
accounting firm 会计师事务所 Auf2JH~
accounting information 会计信息，会计资料 zIgD R
accounting period 会计期间 ypsT : uLT
accounting policies 会计政策 ?#_] Lzn'
accounting professional bodies 会计职业组织，会计职业团体 t"]~e "
accounting records 会计记录
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accounting responsibility 会计责任 . [5{
accounting service 会计服务 9|R R;k[
accounting standards 会计准则 +)l6%QKcW
Accounting Standards for Business Enterprises 企业会计准则 \ D,c*I|p7
accounting system 会计系统 &[ 4lP~
accounting treatment 会计处理 ) ]3(ue
accuracy 准确性，精确性 7cMSJM( ]G
additional audit procedures 追加审计程序 ,1&</R_
addressee 收件人，收信人 9?# L/
Administration of State-owned Assets (the～) 国有资产管理局 $r87]y!
administrative laws and regulations 行政法规 A?/(W_Gt^M
adverse impact 不利影响，负面影响 pt+[BF 6P
adverse opinion 反对意见 a5# B&|#q
advisory group 咨询组，顾问组 tN
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agency fee 代理费，代理费用 5cE?>
aggregate 总计，合计为…… %#,EqN
alternation of document and record 变造文件和记录 ?\NWK p
alternative audit procedures 替代审计程序，备选审计程序 $C8nPl' 7
amend 修改，修订 oN6X]T<
amortisation 摊销 ',P E25Z
analytical capacity 分析能力 &p#$}tm
analytical procedures 分析性程序 ]EZiPW-uy
annual financial statements 年度会计报表，年度财务报表 qg#|1J6e
appendix 附录，附表 ,wE cRN w
applicable 适用的 b 6B5
applicable laws and regulations 适用的法规 jsOid5bs
application systems 应用系统 2RC|u?+@
apply consistently 一贯地执行，一贯地实施 {`M
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appropriate 适当的，合适的； X,"(G}KUA
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appropriate authorization 适当的授权 _]# ^2S
appropriateness of audit evidence 审计证据的适当性 Uc?#E $X
approval 批准，核准 & KS*rHgt?
assertion (会计报表上的)认定；确认 u+Q<> >lU
assessed level of control risk 对控制风险的评估，控制风险的评估水平 QBI;aG<+b>
asset 资产，财产 ~'<ca<Go|
asset restructuring 资产重组 I?_YL *
assignment of duties 职责的划分 YX r"
assistant 助理，助理人员 .V Cfh+*J#
associated company 联属公司，联营公司 aEW sr u
association 联合，结合；协会，社团 r 1)@ 7Nt
assumption 假设，假定 A%$ZB9#zQ
at a given date 在某一特定时日 ckTk2x
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attestation 鉴证，公证 X|w[:[P
attestation service 鉴证服务 ,_(AiQK
audit adjustment 审计调整 chF@',9t
audit areas 审计领域 V" `t*m$
audit conclusion 审计结论 3 /i_?G
audit effectiveness 审计效果 <//#0r*
audit efficiency 审计效率 O.% $oV
audit engagement letter 审计业务约定书 3</gK$f2
audit evidence 审计证据 %!X|X,b^O
audit fee 审计费 ?\.aq
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audit files 审计档案 <)dHe:
audit findings 审计中发现的事项 %2j R J
audit implementation stage 审计实施阶段 6,q }1-
audit mark 审计标识 $)O=3dNbo
audit materiality 审计重要性 p2/Pj) 2
audit method 审计方法 Y 3 QrD&V
audit objective 审计目标，审计目的 Z/f%$~Ch
audit of financial statements 会计报表审计，财务报表审计 RU_w r<
audit opinion 审计意见 88l\8k4r
audit period 被审计期间，被审计年度 (:P-ef$]C
audit plan 审计计划 7(S 6 6
audit planning 编制审计计划，制定审计计划，审计计划 iUua!uC
audit planning stage 审计计划阶段 p&nPzZQL(
audit procedure 审计程序 i l5Qo
audit programme 审计程序表，具体审计计划 GWv w<`4
audit report 审计报告 PV\aQO.mo
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Y%1 94fY$
audit report with a qualified opinion 有保留意见的审计报告 zv8AvNDK
audit report with an adverse opinion 否定意见的审计报告 [ u.r]\[J
audit report with dual dates 双重日期审计报告 "h'+!2mf
audit reporting stage 审计报告阶段 Lq6 R_ud p
audit responsibility 审计责任 1z5Oi u
audit results 审计结果 s9 )U",
audit risk 审计风险 #@3& 1 }J/
audit sampling 审计抽样 +\_c*'K>
audit sampling techniques 审计抽样方法，审计抽样技术 S
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audit strategies 审计策略 Sr#\5UDS
audit summary 审计总结，审计小结 U7do,jCoa
audit team 审计小组 L<62-+e`
audit test 审计测试 Qu;cl/&
audit trail 审计轨迹 00-cT9C3
audit work 审计工作 TF1,7
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audit working paper 审计工作底稿 };Oyv7D+b
audited financial statement 审计会计报表，已审计财务报表 Id}/(Pkq
Auditing Guidelines (the～) 审计规范指南 ``?79 MJ5
auditing standards 审计准则 !K[UJQ s\
audit-oriented working paper (审计)业务类工作底稿 ! jTtMx
authorisation 授权 + ;LO|!
authorisation of transaction 交易的授权 @$aGVEcU$
availability 可获得性 p .^qB]%
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balance 余额；差额；平衡 qC x|}5:
balance sheet 资产负债表 K8bKTG \
bank 银行 b
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bank account 银行账户，银行户头 >2t.7UhDI
bank statement 银行对账单 e1OGGF%E n
barter transaction 易货交易，以物换物交易 QHDR* tB:{
basis of audit 审计依据 j"F?^0aR,Q
basis of preparation (会计报表的)编制基础 E#!tXO&,
book of account 账目，账簿
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borrowing 借款，贷款，借债 RH}i=
branch 分支，分支机构，分店 ,`
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brought forward (账户余额等的)承上年，承上期，承上页 ?y c{@ |
budget 预算 XU y[l
building 建筑物；大楼 VtN1 [}
business conditions 业务情况，经营情况 2rV]n
business licence (企业等的)营业执照 D
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business relation 业务关系 2<FEn$n[
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