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 IIXA)b!
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审计词汇英汉对照 ] {{%d4
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ability to continue as a going concern 持续经营能力
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acceptability 可接受性，可接受程度 s -x1<+E(
acceptable level of detection risk 检查风险的可接受水平 ##F$8d )q
acceptance of engagement 接受委托 /RhM6N
accepting the engagement for the first time 首次接受委托 +gBD E :
access to asset 对资产的接触 a5pM ~.]
according to 根据，依据，依照 Td 7Q%7p:
account balance 账户余额 'zMmJl}\vd
account for 对……进行会计处理，核算；解释 %zEy .7Ux
accounting 会计，会计学 Sa.nUj{M=
accounting advisory serve 会计咨询服务 F2 <Q~g Q;
accounting firm 会计师事务所 O)&ME
accounting information 会计信息，会计资料 l$l6,OzS@
accounting period 会计期间 @{3_7
accounting policies 会计政策 g%m-*v*
accounting professional bodies 会计职业组织，会计职业团体 e,#5I(E
accounting records 会计记录 /L!
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accounting responsibility 会计责任 C deV3
accounting service 会计服务 p`U#
accounting standards 会计准则 D0S^Msk9L
Accounting Standards for Business Enterprises 企业会计准则 MOB'rPIUI
accounting system 会计系统 4-'0# a
accounting treatment 会计处理 sMJa4 P>O@
accuracy 准确性，精确性 UaQW<6
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additional audit procedures 追加审计程序
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addressee 收件人，收信人 g}9heR
Administration of State-owned Assets (the～) 国有资产管理局 +mKII>{
administrative laws and regulations 行政法规 *(i %\
adverse impact 不利影响，负面影响 7pep\
adverse opinion 反对意见 aGE}
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advisory group 咨询组，顾问组 G2c\"[N1/
agency fee 代理费，代理费用 q
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aggregate 总计，合计为…… _wW"Tn
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alternation of document and record 变造文件和记录 -,mV~y
alternative audit procedures 替代审计程序，备选审计程序 S4(?= ,^-
amend 修改，修订 qla=LS\-A+
amortisation 摊销 #q&N d2y
analytical capacity 分析能力 =ty{ugM<
analytical procedures 分析性程序 _qt
annual financial statements 年度会计报表，年度财务报表 |
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appendix 附录，附表 }J \7IsM&
applicable 适用的 %t:13 eM
applicable laws and regulations 适用的法规 W7~OU(}[`
application systems 应用系统 }ri7@ HCY4
apply consistently 一贯地执行，一贯地实施 =G'J@[d{d
appropriate 适当的，合适的； '=K~M
征用，挪用 !@+4 &B=
appropriate authorization 适当的授权 = P$7
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appropriateness of audit evidence 审计证据的适当性 iZ ;562Mo
approval 批准，核准 ;1TQ r3w
assertion (会计报表上的)认定；确认 "oR%0pU*
assessed level of control risk 对控制风险的评估，控制风险的评估水平
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asset 资产，财产 f=4q]y#& X
asset restructuring 资产重组 brF) %x`
assignment of duties 职责的划分 !|"LAr9u
assistant 助理，助理人员 $B%3 #-
associated company 联属公司，联营公司 V`feUFw3
association 联合，结合；协会，社团 =`V9{$i
assumption 假设，假定 r6 pz(rCs}
at a given date 在某一特定时日 nK]L0 *s
attestation 鉴证，公证 "!Hm.^1
attestation service 鉴证服务 WO +>W+|N
audit adjustment 审计调整 np7!y
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audit areas 审计领域 <2I<Z'B,e
audit conclusion 审计结论 \9:IL9~F
audit effectiveness 审计效果
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audit efficiency 审计效率 h>|IA@;|f
audit engagement letter 审计业务约定书 ?V)M!
audit evidence 审计证据 hN;$'%^
audit fee 审计费 6:G : :"ew
audit files 审计档案 _ukBp*u
audit findings 审计中发现的事项 3J^'x
audit implementation stage 审计实施阶段 ;|Rrtf 9
audit mark 审计标识 cT'<,#^/
audit materiality 审计重要性 {=y
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audit method 审计方法 0'` #I
audit objective 审计目标，审计目的 *{e ,< DV
audit of financial statements 会计报表审计，财务报表审计 `hU 2Ss~
audit opinion 审计意见 {w9GMqq
audit period 被审计期间，被审计年度 t@BhosR-
audit plan 审计计划 z'Fu} ho
audit planning 编制审计计划，制定审计计划，审计计划 } _?FmuU
audit planning stage 审计计划阶段 iN+&7#x;/
audit procedure 审计程序 U+ief?;4F
audit programme 审计程序表，具体审计计划 /JP%gD"8
audit report 审计报告 $-mwr,i
audit report with a disclaimer of opinion 拒绝表示意见审计报告 qI1J M =
audit report with a qualified opinion 有保留意见的审计报告 - I j
audit report with an adverse opinion 否定意见的审计报告 KMV&c
audit report with dual dates 双重日期审计报告 B%Z ,X jq
audit reporting stage 审计报告阶段 9M .cTIO{
audit responsibility 审计责任 7{ u1ynt
audit results 审计结果 tWI4x3 &2
audit risk 审计风险 3Et t9fBd
audit sampling 审计抽样 :c&F\Q=
audit sampling techniques 审计抽样方法，审计抽样技术 :x _; -
audit strategies 审计策略 /A%31WE&1
audit summary 审计总结，审计小结 _R|8_#yM
audit team 审计小组 /m*+N9 )
audit test 审计测试 X>s'_F?
audit trail 审计轨迹 f}zv@6#&
audit work 审计工作 uJt*> ;Kp
audit working paper 审计工作底稿 sf Ey
audited financial statement 审计会计报表，已审计财务报表 .h>tef
Auditing Guidelines (the～) 审计规范指南 <0^L L
auditing standards 审计准则 fBt`D
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audit-oriented working paper (审计)业务类工作底稿 & UoQ8&
authorisation 授权 xw83dQ]}^
authorisation of transaction 交易的授权 +Zi@+|"BCN
availability 可获得性 G\o *j |
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balance 余额；差额；平衡 3Qoa ?*
balance sheet 资产负债表 ;{ Su:Ixg
bank 银行 8j
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bank account 银行账户，银行户头 oi/bp #(fa
bank statement 银行对账单 uSn<]OrZo`
barter transaction 易货交易，以物换物交易 )\Ay4 d
basis of audit 审计依据 8>~\R=SC
basis of preparation (会计报表的)编制基础 `]l*H3+hg
book of account 账目，账簿 g{$F;qbkO
borrowing 借款，贷款，借债 RS1c+]rr
branch 分支，分支机构，分店 a?X{k|;!7u
brought forward (账户余额等的)承上年，承上期，承上页 lG!We'?
budget 预算 " ll
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building 建筑物；大楼 * mj3 T
business conditions 业务情况，经营情况 #MI4 `FZ
business licence (企业等的)营业执照 58 .b@@T
business relation 业务关系 b '5L|1d
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