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 =U3 !D;XP
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审计词汇英汉对照 %w_h8
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ability to continue as a going concern 持续经营能力 7S 1
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acceptability 可接受性，可接受程度 7Bd vJ"
acceptable level of detection risk 检查风险的可接受水平 VO[s:e9L
acceptance of engagement 接受委托 uu]<R@!J
accepting the engagement for the first time 首次接受委托 xH e<TwkI
access to asset 对资产的接触 LW0't}
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according to 根据，依据，依照 !x|OgvJ
account balance 账户余额 IP/
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account for 对……进行会计处理，核算；解释 w6v P
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accounting 会计，会计学 RcMW%q$dG
accounting advisory serve 会计咨询服务 t&H) :P
accounting firm 会计师事务所 gx@ b|rj;
accounting information 会计信息，会计资料 W1U r~x`
accounting period 会计期间 2o?!m2W
accounting policies 会计政策 B k#68p
accounting professional bodies 会计职业组织，会计职业团体 4LJUO5(y@
accounting records 会计记录 :Y ~fPke
accounting responsibility 会计责任 DRj\i6-v
accounting service 会计服务 r4A%`sk
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accounting standards 会计准则 FC/m,D50oI
Accounting Standards for Business Enterprises 企业会计准则 * t{A=Wk
accounting system 会计系统 >jRz4%
accounting treatment 会计处理 wp$C J09f*
accuracy 准确性，精确性 #&5m=q$EI
additional audit procedures 追加审计程序 (X QgOR#
addressee 收件人，收信人
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Administration of State-owned Assets (the～) 国有资产管理局 F=$2Gz
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administrative laws and regulations 行政法规 D8C@ x`
adverse impact 不利影响，负面影响 R0,
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adverse opinion 反对意见 b.Z K1
advisory group 咨询组，顾问组 KP -g<Zc
agency fee 代理费，代理费用 # ]&=]K1V
aggregate 总计，合计为…… Xc"S"a^\%
alternation of document and record 变造文件和记录 <0 k(d:H-
alternative audit procedures 替代审计程序，备选审计程序 d&P XJ
amend 修改，修订 wQlK[F]!>
amortisation 摊销 l7
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analytical capacity 分析能力 9)3ok#pQ/
analytical procedures 分析性程序 8L9xP'[ ^
annual financial statements 年度会计报表，年度财务报表 Uw)?u$+
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appendix 附录，附表 w<.{(1:v
applicable 适用的 >A7),6
applicable laws and regulations 适用的法规 o[!]xmj
application systems 应用系统 + \?#8U/k
apply consistently 一贯地执行，一贯地实施 mc~d4<$`!
appropriate 适当的，合适的； g\OPidY
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appropriate authorization 适当的授权 Jou~>0,/j
appropriateness of audit evidence 审计证据的适当性 i/NY86A
approval 批准，核准 4%aODr 8
assertion (会计报表上的)认定；确认 #]q<fhJhr$
assessed level of control risk 对控制风险的评估，控制风险的评估水平 :S{[^ -"
asset 资产，财产 /E@LnKe
asset restructuring 资产重组 %o.{h
assignment of duties 职责的划分 =X2 Ieb
assistant 助理，助理人员 dNB56E)5`J
associated company 联属公司，联营公司 'd D d9
association 联合，结合；协会，社团 RYZh"1S;k
assumption 假设，假定 gmJiKuAL5
at a given date 在某一特定时日 6,ylk f3
attestation 鉴证，公证 %1 9TJn%J$
attestation service 鉴证服务 ]<WKi=
audit adjustment 审计调整 C(Yk-7
audit areas 审计领域 @=E@
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audit conclusion 审计结论 s,\!@[N
audit effectiveness 审计效果 Ha)eeE$
audit efficiency 审计效率 @D[jUC$E
audit engagement letter 审计业务约定书 iL\<G}
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audit evidence 审计证据 4xjk^N9
audit fee 审计费 ;B d0 =C
audit files 审计档案 6-{QU] #
audit findings 审计中发现的事项 Sx5r u?$.
audit implementation stage 审计实施阶段 @f -0OX$*
audit mark 审计标识 \Se>u4~L
audit materiality 审计重要性 Mmq{]q~At
audit method 审计方法 !ANv XPp
audit objective 审计目标，审计目的 5#p [Q _
audit of financial statements 会计报表审计，财务报表审计 '3 xv QFg
audit opinion 审计意见 _S7GkpoK
audit period 被审计期间，被审计年度 s_y Y,Z:
audit plan 审计计划 ~3dB t@%0
audit planning 编制审计计划，制定审计计划，审计计划 wv|:-8V
audit planning stage 审计计划阶段 l}&egq
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audit procedure 审计程序 M~t S
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audit programme 审计程序表，具体审计计划 NmthvKhH
audit report 审计报告 %u-l6<w# R
audit report with a disclaimer of opinion 拒绝表示意见审计报告 v<,? %(g)7
audit report with a qualified opinion 有保留意见的审计报告 M\BLuD
audit report with an adverse opinion 否定意见的审计报告 /0>Cy\eN0
audit report with dual dates 双重日期审计报告 ~M6Q8Y9
audit reporting stage 审计报告阶段 =5a~xlBjD
audit responsibility 审计责任 4E}]>
audit results 审计结果 m2AA:u_*j
audit risk 审计风险 a.L ?J
audit sampling 审计抽样 Edj}\e*-J
audit sampling techniques 审计抽样方法，审计抽样技术 U{ gJn#e/.
audit strategies 审计策略 mWZoo/x tT
audit summary 审计总结，审计小结 E) |fKds
audit team 审计小组 _f
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audit test 审计测试 \/*r45!
audit trail 审计轨迹 6 :K~w<mMJ
audit work 审计工作
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audit working paper 审计工作底稿 7Q7z6p/\v
audited financial statement 审计会计报表，已审计财务报表 m/r4f279
Auditing Guidelines (the～) 审计规范指南 2u4aCfIx
auditing standards 审计准则 hh LEU
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audit-oriented working paper (审计)业务类工作底稿 g!(
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authorisation 授权
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authorisation of transaction 交易的授权 M]oO1GM
availability 可获得性 C s?kZ
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balance 余额；差额；平衡 EtK,C~C}8
balance sheet 资产负债表 T.H S.
bank 银行 ABvB1[s#
bank account 银行账户，银行户头 J b
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bank statement 银行对账单 )=V
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barter transaction 易货交易，以物换物交易 (0g@Z `r
basis of audit 审计依据 w+(bkqz]
basis of preparation (会计报表的)编制基础 % zHs h
book of account 账目，账簿 ' \Z54$
borrowing 借款，贷款，借债 (?Fz{
branch 分支，分支机构，分店 ,.6Hh'^65^
brought forward (账户余额等的)承上年，承上期，承上页 );$_|]#
budget 预算 f8'D{OP"G
building 建筑物；大楼 (dv Cejc^p
business conditions 业务情况，经营情况 'kPc
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business licence (企业等的)营业执照 |f;u5r!^=
business relation 业务关系 8Ih+^Y
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