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 |_!xA/_U'T
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审计词汇英汉对照 hj
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ability to continue as a going concern 持续经营能力 P9X/yZ42
acceptability 可接受性，可接受程度 2E=E!Zwt_
acceptable level of detection risk 检查风险的可接受水平 h2h$
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acceptance of engagement 接受委托 xJc'tT6@
accepting the engagement for the first time 首次接受委托 4v E,nx=
access to asset 对资产的接触 ) 1 H]a'j
according to 根据，依据，依照 (W*yF2r
account balance 账户余额 Z#"6& kv
account for 对……进行会计处理，核算；解释 {[)J~kC+
accounting 会计，会计学 64b9.5
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accounting advisory serve 会计咨询服务 y5+-_x,
accounting firm 会计师事务所 7&m*:
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accounting information 会计信息，会计资料 ];zi3oS^
accounting period 会计期间 [4t_ 8 3
accounting policies 会计政策 ]7'Q2OU7
accounting professional bodies 会计职业组织，会计职业团体 r(i <H%"Z
accounting records 会计记录 "6Ly?'H K
accounting responsibility 会计责任 LDwu?"P!
accounting service 会计服务 :q^g+Bu=
accounting standards 会计准则 #Cbn"iYee
Accounting Standards for Business Enterprises 企业会计准则 !Y`nKC(=z
accounting system 会计系统 Y @pkfH
accounting treatment 会计处理 tEBf2|<
accuracy 准确性，精确性 ad
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additional audit procedures 追加审计程序 ;) (qRZd6
addressee 收件人，收信人 F
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Administration of State-owned Assets (the～) 国有资产管理局 UI>-5,X
administrative laws and regulations 行政法规
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adverse impact 不利影响，负面影响 K C8A22
adverse opinion 反对意见 CF =#?+x
advisory group 咨询组，顾问组 `I_%`1 5>
agency fee 代理费，代理费用 H-7*)D
aggregate 总计，合计为…… . t7D/ _
alternation of document and record 变造文件和记录 'fawpU|h
alternative audit procedures 替代审计程序，备选审计程序 &e3z)
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amend 修改，修订 '<6Gz
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amortisation 摊销 LFV;Y.-(h
analytical capacity 分析能力 V,|9$A;
analytical procedures 分析性程序 P#rwYPww\
annual financial statements 年度会计报表，年度财务报表 URJ"
appendix 附录，附表 ruF+X)
applicable 适用的 mx Gvhkj
applicable laws and regulations 适用的法规 0#sk ]Qz
application systems 应用系统 cnCUvD] '
apply consistently 一贯地执行，一贯地实施 IO]Oo3
appropriate 适当的，合适的； Q F[9Zn
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appropriate authorization 适当的授权 fIWQ+E
appropriateness of audit evidence 审计证据的适当性 YN"1 02CK
approval 批准，核准 P]r"E
assertion (会计报表上的)认定；确认 OkA-=M)RI:
assessed level of control risk 对控制风险的评估，控制风险的评估水平 `C_#EU-
asset 资产，财产 4ol=YGCI_
asset restructuring 资产重组 >G/>:wwSP.
assignment of duties 职责的划分 McH* J j
assistant 助理，助理人员 Fk=_Q
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associated company 联属公司，联营公司 YfF&: "-NU
association 联合，结合；协会，社团 gEU)UIJ
assumption 假设，假定 |]r# IpVf
at a given date 在某一特定时日 8q_3*++D
attestation 鉴证，公证 }[ux4cd8Y
attestation service 鉴证服务
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audit adjustment 审计调整 pPG!{:YT
audit areas 审计领域 ;$[o7Qm5r
audit conclusion 审计结论 EkWe6m
audit effectiveness 审计效果 ><`.(Z5c
audit efficiency 审计效率 |byB7 f
audit engagement letter 审计业务约定书 |W*f 6F3
audit evidence 审计证据 &~||<0m
audit fee 审计费 alHwN^GhP
audit files 审计档案 ;hd> v&u#
audit findings 审计中发现的事项 Zb
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audit implementation stage 审计实施阶段 >[
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audit mark 审计标识 A[+op'>k
audit materiality 审计重要性 \EB]J\ x<
audit method 审计方法 iVXR=A\er
audit objective 审计目标，审计目的 >SfC '* 1
audit of financial statements 会计报表审计，财务报表审计 0FTiTrTn
audit opinion 审计意见 TSHp.ABf
audit period 被审计期间，被审计年度 a7#Eyw^H{
audit plan 审计计划 8 _`Lx_R
audit planning 编制审计计划，制定审计计划，审计计划 r
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audit planning stage 审计计划阶段 ,I Sq7*%F
audit procedure 审计程序 3%|<U51
audit programme 审计程序表，具体审计计划 #) cRD#0
audit report 审计报告 s#*
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 S$muV9z2=
audit report with a qualified opinion 有保留意见的审计报告 L)B?p!cdLT
audit report with an adverse opinion 否定意见的审计报告 X <-]./
audit report with dual dates 双重日期审计报告 du'$JtZo
audit reporting stage 审计报告阶段 @J"
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audit responsibility 审计责任 tEP^w
audit results 审计结果 ]V.9jlXF
audit risk 审计风险 WxO *{`T!
audit sampling 审计抽样 Z.<1,EKi=
audit sampling techniques 审计抽样方法，审计抽样技术
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audit strategies 审计策略 NG5H?hVN=
audit summary 审计总结，审计小结 3P-#NL
audit team 审计小组 i1aS2gFi_
audit test 审计测试 >|z=-hqPK
audit trail 审计轨迹 :Q\h' $C
audit work 审计工作 wJ IJPYTK
audit working paper 审计工作底稿 P?]q*KViM
audited financial statement 审计会计报表，已审计财务报表 Y>%A*|U%
Auditing Guidelines (the～) 审计规范指南 *' exvY~
auditing standards 审计准则 .iew5.eB+
audit-oriented working paper (审计)业务类工作底稿 ,FBF;zED
authorisation 授权 8|7Tk[X1j
authorisation of transaction 交易的授权 JmN;v|wF:c
availability 可获得性 -t*C-C'"|
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balance 余额；差额；平衡 Z| wZyt$$
balance sheet 资产负债表 A9lqVMp64
bank 银行 ~@got
bank account 银行账户，银行户头 u c7Y8iO
bank statement 银行对账单 WQ"ZQ
barter transaction 易货交易，以物换物交易 If4YqBG
basis of audit 审计依据 wu
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basis of preparation (会计报表的)编制基础 ~{d94o.
book of account 账目，账簿 T<! `~#kM
borrowing 借款，贷款，借债 h)A+5^:^
branch 分支，分支机构，分店 L{gFk{ @W
brought forward (账户余额等的)承上年，承上期，承上页 * ?KQ\ Y
budget 预算 &V$'{
building 建筑物；大楼 9=JU &/!
business conditions 业务情况，经营情况 |c >
business licence (企业等的)营业执照 qRB%G<H
business relation 业务关系 NPS=?5p>
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