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 R j-jAH
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审计词汇英汉对照 e!6eZ)l
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ability to continue as a going concern 持续经营能力 n>n"{!
acceptability 可接受性，可接受程度 !!9{U%s
acceptable level of detection risk 检查风险的可接受水平 an Lbl#UV
acceptance of engagement 接受委托 !TG r .R
accepting the engagement for the first time 首次接受委托 )ukF3;Gt
access to asset 对资产的接触 9w zwY[{
according to 根据，依据，依照 O(odNQy~
account balance 账户余额 }lH;[+u3
account for 对……进行会计处理，核算；解释
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accounting 会计，会计学 o94P I*.
accounting advisory serve 会计咨询服务 Dp^95V@
accounting firm 会计师事务所 ^[0" v tb
accounting information 会计信息，会计资料 2,+d |1(4o
accounting period 会计期间 B+|IZo R
accounting policies 会计政策 Ac
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accounting professional bodies 会计职业组织，会计职业团体 f KHse$?_
accounting records 会计记录 bZu$0IG
accounting responsibility 会计责任 jBS'g{y-!
accounting service 会计服务 YjX*)Q_sl?
accounting standards 会计准则 ~bWhth2*
Accounting Standards for Business Enterprises 企业会计准则 A3j"/eKi2
accounting system 会计系统 nVNs ][
accounting treatment 会计处理 :fhB*SYK
accuracy 准确性，精确性 KLW&bJ$|j
additional audit procedures 追加审计程序 vpi l$Uq
addressee 收件人，收信人 ]/a
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Administration of State-owned Assets (the～) 国有资产管理局 sLNNcj(Cy>
administrative laws and regulations 行政法规 hc"6u\>
adverse impact 不利影响，负面影响 Gj)uy jct
adverse opinion 反对意见 3\]~!;dI
advisory group 咨询组，顾问组 ~C0 Pu.{o
agency fee 代理费，代理费用 )
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aggregate 总计，合计为…… {|Bd? U;
alternation of document and record 变造文件和记录 E3bwy K!s
alternative audit procedures 替代审计程序，备选审计程序 mLQUcYfR
amend 修改，修订 2!BsEvB(
amortisation 摊销 !KAsvF,j
analytical capacity 分析能力 g(nK$ ,c
analytical procedures 分析性程序 %iX/y
annual financial statements 年度会计报表，年度财务报表 9?$RO[vo
appendix 附录，附表 ]b> pI;
applicable 适用的 moaodmt]x
applicable laws and regulations 适用的法规 V +.Q0$~F5
application systems 应用系统 ]r!QmWw~V
apply consistently 一贯地执行，一贯地实施 q1jN]H
appropriate 适当的，合适的； [#>{4qY2
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appropriate authorization 适当的授权 8nodV 9
appropriateness of audit evidence 审计证据的适当性 Z~ _8P
approval 批准，核准 %Sul4: D#
assertion (会计报表上的)认定；确认 'd+ :D'
assessed level of control risk 对控制风险的评估，控制风险的评估水平 B 2Qp}
asset 资产，财产 s+'XQs^{aj
asset restructuring 资产重组 v[sm QO
assignment of duties 职责的划分 Ajg\aof0{
assistant 助理，助理人员 ,2ME2@OP
associated company 联属公司，联营公司 Hk~k@W ft
association 联合，结合；协会，社团 Hxn<(gd
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assumption 假设，假定 A*R n <{U
at a given date 在某一特定时日 ] {Z8
attestation 鉴证，公证 lJUy;yp_+
attestation service 鉴证服务 Fav
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audit adjustment 审计调整 4 QO/ff[ o
audit areas 审计领域 h07e E g
audit conclusion 审计结论 "9%q bM B
audit effectiveness 审计效果 JdO) YlM-
audit efficiency 审计效率 nGns}\!7'
audit engagement letter 审计业务约定书 /h7.oD8CU
audit evidence 审计证据 L Jj=]_
audit fee 审计费 b[yE~EQxr
audit files 审计档案 'bC]M3P
audit findings 审计中发现的事项 EavX8r
audit implementation stage 审计实施阶段
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audit mark 审计标识 d+Ds9(gV
audit materiality 审计重要性 |
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audit method 审计方法 0U%Xm[:
audit objective 审计目标，审计目的 ^&-a/'D$,
audit of financial statements 会计报表审计，财务报表审计 >J@egIKzP
audit opinion 审计意见 -p] >Be+^x
audit period 被审计期间，被审计年度 F3Ap1-%z
audit plan 审计计划 _[F@1NJ
audit planning 编制审计计划，制定审计计划，审计计划 K\aAM;)-
audit planning stage 审计计划阶段 D Fc [z"[
audit procedure 审计程序 > T QZk4$
audit programme 审计程序表，具体审计计划 rd">JEK;;
audit report 审计报告 xD4$0Ppu
audit report with a disclaimer of opinion 拒绝表示意见审计报告 3p&jLFphL
audit report with a qualified opinion 有保留意见的审计报告 u1N1n;#
audit report with an adverse opinion 否定意见的审计报告 D'n L
audit report with dual dates 双重日期审计报告 ~{P:sjs
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audit reporting stage 审计报告阶段 VAs ( .y
audit responsibility 审计责任 kZv*rWAm
audit results 审计结果 z&>|*C.Y
audit risk 审计风险 "$ DldHC
audit sampling 审计抽样 !*_K.1'
audit sampling techniques 审计抽样方法，审计抽样技术 {@45?L( '
audit strategies 审计策略 2f^-~dz
audit summary 审计总结，审计小结 LN\[Tmd &
audit team 审计小组 jq[x DwP G
audit test 审计测试 LXNQb6!
audit trail 审计轨迹 pC^ 2Rzf
audit work 审计工作 .
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audit working paper 审计工作底稿 {_(+>v"eJ
audited financial statement 审计会计报表，已审计财务报表 Hd374U<8]T
Auditing Guidelines (the～) 审计规范指南 rREzM)GA
auditing standards 审计准则 $kl$D"*0
audit-oriented working paper (审计)业务类工作底稿 %Hwbw],kl8
authorisation 授权 Cg3ODfe
authorisation of transaction 交易的授权 EHhd ;,;O
availability 可获得性 n p=kTJ
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balance 余额；差额；平衡 )!sa) \E ?
balance sheet 资产负债表 u7#z^r
bank 银行 )2V@ p~k?
bank account 银行账户，银行户头 :Y^I]`lR"
bank statement 银行对账单 ${>DhfF
barter transaction 易货交易，以物换物交易 ?:/|d\,7@
basis of audit 审计依据 Egf^H>,.M
basis of preparation (会计报表的)编制基础 W&KM/9d
book of account 账目，账簿 Yf= FeH7"
borrowing 借款，贷款，借债 wS%zWdsz
branch 分支，分支机构，分店 ESv:1o`?n
brought forward (账户余额等的)承上年，承上期，承上页 ) Fx ?%
budget 预算 @ [v8}D
building 建筑物；大楼 1a8$f5
business conditions 业务情况，经营情况 N5!& ~~
business licence (企业等的)营业执照 !^L-T?y.2
business relation 业务关系 (tKMBxQo8
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