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 08z?i
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审计词汇英汉对照 ,#.9 ^J
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ability to continue as a going concern 持续经营能力 \ eCQL(_
acceptability 可接受性，可接受程度 s x) x7
acceptable level of detection risk 检查风险的可接受水平 S~ZRqL7Z O
acceptance of engagement 接受委托 ogJ> `0 +J
accepting the engagement for the first time 首次接受委托 2+C 8w%F8
access to asset 对资产的接触 *40Z }1ng
according to 根据，依据，依照
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account balance 账户余额 "v+%F
account for 对……进行会计处理，核算；解释 !}J19]\
accounting 会计，会计学 XBos ^Q
accounting advisory serve 会计咨询服务 oN[# C>#(
accounting firm 会计师事务所 2(>=@q.1H
accounting information 会计信息，会计资料 H8$";T(I
accounting period 会计期间 IWnyqt(k
accounting policies 会计政策 pJ_>^i=
accounting professional bodies 会计职业组织，会计职业团体 trg&^{D<
accounting records 会计记录 ^ " 4u1
accounting responsibility 会计责任 *Edr\P
accounting service 会计服务 h<FEe~
accounting standards 会计准则 J:2Su1"ODh
Accounting Standards for Business Enterprises 企业会计准则 .KxE>lJbqM
accounting system 会计系统 fVxRK\a\\
accounting treatment 会计处理 UpqDGd7M
accuracy 准确性，精确性 " yP KdwP
additional audit procedures 追加审计程序 B:tG D@
addressee 收件人，收信人 V5]:^=
Administration of State-owned Assets (the～) 国有资产管理局 0@2 pw2{Ru
administrative laws and regulations 行政法规 eo'C)j# U
adverse impact 不利影响，负面影响 o88Dz}a
adverse opinion 反对意见 ,E8~^\HV
advisory group 咨询组，顾问组 i
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agency fee 代理费，代理费用 0 = - D
aggregate 总计，合计为…… L z;E/ a}s
alternation of document and record 变造文件和记录 Gq^#.o]
alternative audit procedures 替代审计程序，备选审计程序 2O)2#N
amend 修改，修订 G+l9QaFv
amortisation 摊销 D(gpF85t
analytical capacity 分析能力 C 6wlRvWn
analytical procedures 分析性程序 -cnlj
annual financial statements 年度会计报表，年度财务报表 OvW/{
appendix 附录，附表 b}jLI_R{
applicable 适用的 t+B L O<
applicable laws and regulations 适用的法规 .X(ocs$
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application systems 应用系统 0Z>oiB r4
apply consistently 一贯地执行，一贯地实施 4r>buEU
appropriate 适当的，合适的； 9{5 c}bX
征用，挪用
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appropriate authorization 适当的授权 >zWVM1\\j
appropriateness of audit evidence 审计证据的适当性 X5eTj
approval 批准，核准 od~`q4p1(-
assertion (会计报表上的)认定；确认 Qt
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assessed level of control risk 对控制风险的评估，控制风险的评估水平 =Pg u?WU@
asset 资产，财产 R7!^ M
asset restructuring 资产重组
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assignment of duties 职责的划分 n)rF !a
assistant 助理，助理人员 5s2334G
associated company 联属公司，联营公司 cP MUu9du
association 联合，结合；协会，社团 A At <{
assumption 假设，假定 zVs|go>F
at a given date 在某一特定时日 7w=%aW|
attestation 鉴证，公证 Ig6>+M w
attestation service 鉴证服务 6'N!)b^-
audit adjustment 审计调整 ))>)qav
audit areas 审计领域 IRQ3> 4hI
audit conclusion 审计结论 er0ClvB
audit effectiveness 审计效果 6">jf #pE
audit efficiency 审计效率 +kTa>U< ?
audit engagement letter 审计业务约定书 ^6
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audit evidence 审计证据 6axm H~_
audit fee 审计费 '((Ll
audit files 审计档案 D?_#6i;DJ
audit findings 审计中发现的事项 X*'-^WM6
audit implementation stage 审计实施阶段 R4|<Vp<U2
audit mark 审计标识 ;{~F7:i
audit materiality 审计重要性 {1
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audit method 审计方法 u z+b
audit objective 审计目标，审计目的 ;DKwv}
audit of financial statements 会计报表审计，财务报表审计 S
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audit opinion 审计意见 kM?p >V6
audit period 被审计期间，被审计年度 3f :I<S7
audit plan 审计计划 Xsc5 @ O!
audit planning 编制审计计划，制定审计计划，审计计划 -ijQT B
audit planning stage 审计计划阶段 a 4}2^K
audit procedure 审计程序 oa?eK
audit programme 审计程序表，具体审计计划 HH|&$C|64
audit report 审计报告 otO6<%/m
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ^eEj
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audit report with a qualified opinion 有保留意见的审计报告 "ppT<8Qi'
audit report with an adverse opinion 否定意见的审计报告 5yQv(<~*G
audit report with dual dates 双重日期审计报告 VBssn]w
audit reporting stage 审计报告阶段 F BcF
audit responsibility 审计责任 SJ-g2aAT
audit results 审计结果 Al`[Iu&
audit risk 审计风险 sy` : wp
audit sampling 审计抽样 TUEEwDK-
audit sampling techniques 审计抽样方法，审计抽样技术 <8 At = U
audit strategies 审计策略 sHrpBm&O4
audit summary 审计总结，审计小结 aM9St
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audit team 审计小组 va8V{q@t'
audit test 审计测试 #?i#q%q
audit trail 审计轨迹 6mBX{- Z[
audit work 审计工作 v}]x> f
audit working paper 审计工作底稿 morI'6N
audited financial statement 审计会计报表，已审计财务报表 d/(=q
Auditing Guidelines (the～) 审计规范指南 .>?["e #,
auditing standards 审计准则 T}[W') [s
audit-oriented working paper (审计)业务类工作底稿 Rhx7eU#&
authorisation 授权 *ft
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authorisation of transaction 交易的授权 +c\s%Gzrh
availability 可获得性 (`18W1f5W
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balance 余额；差额；平衡 3_T'T zQ u
balance sheet 资产负债表 C)z[Blt
bank 银行 %i%Xi+{3
bank account 银行账户，银行户头 A EnS_Q
bank statement 银行对账单 VJCh5t*
barter transaction 易货交易，以物换物交易 0mj=\ j
basis of audit 审计依据 "\BP+AF
basis of preparation (会计报表的)编制基础 @\!wW-:A
book of account 账目，账簿 7"xd'\c@
borrowing 借款，贷款，借债 #s#z@F
branch 分支，分支机构，分店 ;^DU tr
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brought forward (账户余额等的)承上年，承上期，承上页 7 Nwi \#o
budget 预算 &J hN &Ur
building 建筑物；大楼 e|Sg?ocR
business conditions 业务情况，经营情况 U&3*c +B4
business licence (企业等的)营业执照 :/%Vpdd@
business relation 业务关系 Hs=!.tZ,
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