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 =#^%; 6 6z
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审计词汇英汉对照 go m< V?$
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ability to continue as a going concern 持续经营能力 9@./=5N~3
acceptability 可接受性，可接受程度 k^ J~l=?v
acceptable level of detection risk 检查风险的可接受水平 uT8/xNB!
acceptance of engagement 接受委托 !Y!Cv %
accepting the engagement for the first time 首次接受委托 UMm< HQ
access to asset 对资产的接触 ,IA0 n79
according to 根据，依据，依照 `Q1S8i$
account balance 账户余额 Q7&Yy25
account for 对……进行会计处理，核算；解释 yX$I<L<Suz
accounting 会计，会计学 BZQ98"Fz*
accounting advisory serve 会计咨询服务 VxLq,$B76
accounting firm 会计师事务所 apa~ Is1
accounting information 会计信息，会计资料 cE/7B'cR
accounting period 会计期间 UAnq|NJO
accounting policies 会计政策 ( u@[}!
accounting professional bodies 会计职业组织，会计职业团体 ~KD x
accounting records 会计记录 = PcmJG ]
accounting responsibility 会计责任 1 <.I2\^
accounting service 会计服务 )W:`Q&/G
accounting standards 会计准则 2WIL0Siwl
Accounting Standards for Business Enterprises 企业会计准则 T_ \HU*\
accounting system 会计系统 }C/ u>89%q
accounting treatment 会计处理 sDK
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accuracy 准确性，精确性 pM@|P,w {
additional audit procedures 追加审计程序 yrnB]$hf
addressee 收件人，收信人 @SDsd^N{2P
Administration of State-owned Assets (the～) 国有资产管理局 .S`Ue,H
administrative laws and regulations 行政法规 1B+MCt4
adverse impact 不利影响，负面影响 R s_@L}U..
adverse opinion 反对意见 =#&K\
advisory group 咨询组，顾问组 lzB
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agency fee 代理费，代理费用 Oq(_I
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aggregate 总计，合计为…… j.uN`cU!
alternation of document and record 变造文件和记录 K0@2>nR
alternative audit procedures 替代审计程序，备选审计程序 -?!|W-}@G=
amend 修改，修订 A5!j
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amortisation 摊销 oylY1~~}0K
analytical capacity 分析能力 Vpt)?];P
analytical procedures 分析性程序 s!~M,zsQN
annual financial statements 年度会计报表，年度财务报表 zawU
appendix 附录，附表 ta> g:
applicable 适用的 Z_
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applicable laws and regulations 适用的法规 bE SmKe(
application systems 应用系统 5znLpBX<N
apply consistently 一贯地执行，一贯地实施 S]KcAz( fX
appropriate 适当的，合适的； %:h)8e-;
征用，挪用 0L $v7,
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appropriate authorization 适当的授权 9<k<HmkD
appropriateness of audit evidence 审计证据的适当性 =%znY`0b56
approval 批准，核准 S5@/;T
assertion (会计报表上的)认定；确认 LZM dW
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assessed level of control risk 对控制风险的评估，控制风险的评估水平 5` { +y]
asset 资产，财产 /wK5YN.em
asset restructuring 资产重组 /u<lh.
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assignment of duties 职责的划分 V QZ3&]o
assistant 助理，助理人员 K
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associated company 联属公司，联营公司 p^&' C_?
association 联合，结合；协会，社团 O _ nk8
assumption 假设，假定 |VB}Kv
at a given date 在某一特定时日 DifRpj I-0
attestation 鉴证，公证 7ks09Cy
attestation service 鉴证服务 #^gn,^QQ
audit adjustment 审计调整 KZ6}),p
audit areas 审计领域 -g]/Ko]2@$
audit conclusion 审计结论 COOazXtW
audit effectiveness 审计效果 Dj;h!8t.
audit efficiency 审计效率 QUa z;kNC7
audit engagement letter 审计业务约定书 qBpv[m
audit evidence 审计证据 z_*] joL
audit fee 审计费 'd]9u9u
audit files 审计档案 = PqQJE}
audit findings 审计中发现的事项 GI WgfE?
audit implementation stage 审计实施阶段 ;*:d)'A
audit mark 审计标识
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audit materiality 审计重要性 Xj&{M[k<
audit method 审计方法 LbJ tU !
audit objective 审计目标，审计目的 :b E ^b
audit of financial statements 会计报表审计，财务报表审计 :@wO '
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audit opinion 审计意见 QB R9BR
audit period 被审计期间，被审计年度 LXVm0IO FF
audit plan 审计计划 r6Lb0PzMf
audit planning 编制审计计划，制定审计计划，审计计划 xp7,0'(;
audit planning stage 审计计划阶段 Y)N(uv6
audit procedure 审计程序 R)I 8 )
audit programme 审计程序表，具体审计计划 ":"QsS#*"#
audit report 审计报告 k*-_CO-h
audit report with a disclaimer of opinion 拒绝表示意见审计报告 N;F1Z -9
audit report with a qualified opinion 有保留意见的审计报告 VD,F?L!
audit report with an adverse opinion 否定意见的审计报告 r9uY ?M
audit report with dual dates 双重日期审计报告 0(Vbji
audit reporting stage 审计报告阶段 ?6p6O B
audit responsibility 审计责任 `-D6:- ,w
audit results 审计结果 {dg3 qg~
audit risk 审计风险 =9\=5_V
audit sampling 审计抽样 0Q;T
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audit sampling techniques 审计抽样方法，审计抽样技术 YUF!Y9!
audit strategies 审计策略 *GfGyOS(
audit summary 审计总结，审计小结 la8se=^
audit team 审计小组 YdV5\!
audit test 审计测试 gu /eC
audit trail 审计轨迹 pCb@4n b
audit work 审计工作 `V w 9j,G
audit working paper 审计工作底稿 }kT;UdIu;
audited financial statement 审计会计报表，已审计财务报表 1i_~ZzX8
Auditing Guidelines (the～) 审计规范指南
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auditing standards 审计准则 en=Z[ZIPO
audit-oriented working paper (审计)业务类工作底稿 KA`1IW;
authorisation 授权 1HN _
authorisation of transaction 交易的授权 elWN-~
availability 可获得性 7WiVor$g-
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balance 余额；差额；平衡 Z%`}
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balance sheet 资产负债表 e[ i&2mM
bank 银行 ynw^nmM
bank account 银行账户，银行户头 &m5 WmEz>`
bank statement 银行对账单 ~r]ZD)
barter transaction 易货交易，以物换物交易 8.o[K
basis of audit 审计依据 Umv _{n`
basis of preparation (会计报表的)编制基础 Nk3 ]<#$
book of account 账目，账簿 9K#. 0
borrowing 借款，贷款，借债 69cOdIt^D
branch 分支，分支机构，分店 56G5JSB=\
brought forward (账户余额等的)承上年，承上期，承上页 C]W VH\P p
budget 预算 b/"gkFe#
building 建筑物；大楼 $B~a*zZ7
business conditions 业务情况，经营情况 yZb@
business licence (企业等的)营业执照 lDe9EJR
business relation 业务关系 `.MM|6
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