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 z
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审计词汇英汉对照 &8l?$7S"_/
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ability to continue as a going concern 持续经营能力 og35Vs0
acceptability 可接受性，可接受程度 [pE b`s
acceptable level of detection risk 检查风险的可接受水平 gAorb\iJ
acceptance of engagement 接受委托 r
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accepting the engagement for the first time 首次接受委托 ,LxZbo!
access to asset 对资产的接触 FCEmg0qdjD
according to 根据，依据，依照 Qx,#Hj
account balance 账户余额 |[iO./ zP
account for 对……进行会计处理，核算；解释 [ !#Db
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accounting 会计，会计学 u28$ V]
accounting advisory serve 会计咨询服务 !ITM:%
accounting firm 会计师事务所 +em!TO
accounting information 会计信息，会计资料 5
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accounting period 会计期间 '+{yg+#/wV
accounting policies 会计政策 9q$^x/z!
accounting professional bodies 会计职业组织，会计职业团体 (nq""kO6'
accounting records 会计记录 /i
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accounting responsibility 会计责任 |3E|VGm ~
accounting service 会计服务 H!7?#tRU
accounting standards 会计准则 8%u |[Si;
Accounting Standards for Business Enterprises 企业会计准则 +C7E]0!r
accounting system 会计系统 Ewr2popK
accounting treatment 会计处理 0Yq_B+IC
accuracy 准确性，精确性 \^9n&MonM
additional audit procedures 追加审计程序 KzV|::S^
addressee 收件人，收信人 > Tl/3{V
Administration of State-owned Assets (the～) 国有资产管理局 cq ?,v?m
administrative laws and regulations 行政法规 qF$y
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adverse impact 不利影响，负面影响 !2HF|x$
adverse opinion 反对意见 BC_<1
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advisory group 咨询组，顾问组 ;}f {o^ ]'
agency fee 代理费，代理费用 Kgi
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aggregate 总计，合计为…… am3.Dt2\
alternation of document and record 变造文件和记录 iOhX\@ &
alternative audit procedures 替代审计程序，备选审计程序 uwI"V|g%a&
amend 修改，修订 Ih.)iTs~%
amortisation 摊销 ZDzG8E0Sq
analytical capacity 分析能力 f?=0Wzb
analytical procedures 分析性程序 qzO Rv
annual financial statements 年度会计报表，年度财务报表 zL}`7*d:v
appendix 附录，附表 r`sKe
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applicable 适用的 P3W3+pwq
applicable laws and regulations 适用的法规 ^
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application systems 应用系统 G$'UK
apply consistently 一贯地执行，一贯地实施 z.RM85 ?T
appropriate 适当的，合适的； J5jI/P
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appropriate authorization 适当的授权 ltk ARc3
appropriateness of audit evidence 审计证据的适当性 hNYO+LrI)
approval 批准，核准 eQ)*jeD
assertion (会计报表上的)认定；确认 {`*Fu/Upb
assessed level of control risk 对控制风险的评估，控制风险的评估水平 q] pHD})O
asset 资产，财产 LqI&1$#
asset restructuring 资产重组 7_T e-i
assignment of duties 职责的划分 vs+aUT C\
assistant 助理，助理人员 9pj6`5Zn@6
associated company 联属公司，联营公司 <>$CYTb
association 联合，结合；协会，社团 -wx~*
assumption 假设，假定 zBq&/?
at a given date 在某一特定时日 ?MSwr_eZH
attestation 鉴证，公证 K/Y"oQ2
attestation service 鉴证服务 <w*WL_P
audit adjustment 审计调整 ztHx)
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audit areas 审计领域 YR/I<m`]}
audit conclusion 审计结论 bM?29cs
audit effectiveness 审计效果 R#y"SxD()
audit efficiency 审计效率 s{7bu |0
audit engagement letter 审计业务约定书 6hR ` sE
audit evidence 审计证据 m*B4a9 f
audit fee 审计费 ?-2s}IJO
audit files 审计档案 AFBWiuwI3
audit findings 审计中发现的事项 Nc[N 11?O
audit implementation stage 审计实施阶段 \Ezcr=0z{j
audit mark 审计标识 S?JGg. )
audit materiality 审计重要性 f>Ua 7!b
audit method 审计方法 =a+
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audit objective 审计目标，审计目的 {0+W VZ4u
audit of financial statements 会计报表审计，财务报表审计 G `3{Q7k
audit opinion 审计意见 -\B*reC
audit period 被审计期间，被审计年度 h:G>w`X
audit plan 审计计划 :|ah u
audit planning 编制审计计划，制定审计计划，审计计划 "WtYqXyd
audit planning stage 审计计划阶段 T+RC#& >
audit procedure 审计程序 '`<Fys&:
audit programme 审计程序表，具体审计计划 dP_bFU zg
audit report 审计报告 Y d~J(
audit report with a disclaimer of opinion 拒绝表示意见审计报告 P'}B5 I~
audit report with a qualified opinion 有保留意见的审计报告 \I}EW I
audit report with an adverse opinion 否定意见的审计报告 mqsAYzG
audit report with dual dates 双重日期审计报告 $'eY-U8q
audit reporting stage 审计报告阶段 t\YM Hq<Y
audit responsibility 审计责任 km u`sk"
audit results 审计结果 :/$_eg0A
audit risk 审计风险 6;s[dw5T
audit sampling 审计抽样 +`1~zcu
audit sampling techniques 审计抽样方法，审计抽样技术 w 2U302TZ
audit strategies 审计策略 cvT@` 1
audit summary 审计总结，审计小结 F1-C8V 2H
audit team 审计小组 /joY? T
audit test 审计测试 ~UeTV?)
audit trail 审计轨迹 v# s*I/kw
audit work 审计工作 Tjv'S
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audit working paper 审计工作底稿 tq'ri-c&b
audited financial statement 审计会计报表，已审计财务报表 D{y7[#$h$
Auditing Guidelines (the～) 审计规范指南 [iO8R-N8d
auditing standards 审计准则 (@ !K tW
audit-oriented working paper (审计)业务类工作底稿 ~9#x=nU:+V
authorisation 授权 )'RaMo` 4
authorisation of transaction 交易的授权 7mXXMm
availability 可获得性 oqbz!dM(Z
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balance 余额；差额；平衡 / bH2 Z
balance sheet 资产负债表 xz.M'az\
bank 银行 6L\]Ee
bank account 银行账户，银行户头 G B pdj}2=
bank statement 银行对账单 ;&}z
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barter transaction 易货交易，以物换物交易 4 ]p#9`j
basis of audit 审计依据 /5L\:eX%
basis of preparation (会计报表的)编制基础 b$*2bSdv0<
book of account 账目，账簿 FAM:; F30
borrowing 借款，贷款，借债 $%31Gk[I
branch 分支，分支机构，分店 3}mg7KV&
brought forward (账户余额等的)承上年，承上期，承上页 kF ,ME5%
budget 预算 i_r708ep6
building 建筑物；大楼 mPQT%
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business conditions 业务情况，经营情况 $YY{|8@kjv
business licence (企业等的)营业执照 Ck %if
business relation 业务关系 Jn | i!
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