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>w6uR
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审计词汇英汉对照 K]Cs2IpI
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ability to continue as a going concern 持续经营能力 @uD{ `@[
acceptability 可接受性，可接受程度 %SFR.U0}yK
acceptable level of detection risk 检查风险的可接受水平 N28?J Qha
acceptance of engagement 接受委托 | Dpfh
accepting the engagement for the first time 首次接受委托 7027@M?A?
access to asset 对资产的接触 tl#s:
according to 根据，依据，依照 6? ly. h$
account balance 账户余额
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account for 对……进行会计处理，核算；解释 >V=@[B(0
accounting 会计，会计学 /3%xQK>%
accounting advisory serve 会计咨询服务 Olh-(u:9+O
accounting firm 会计师事务所 3sIM7WD?
accounting information 会计信息，会计资料 2G>
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accounting period 会计期间 #mxfU>vQ:
accounting policies 会计政策 F09AX'nj
accounting professional bodies 会计职业组织，会计职业团体 A{"t0Ai='0
accounting records 会计记录 vy y \^nL
accounting responsibility 会计责任 l+qtA~V&2
accounting service 会计服务 Pu*UZ cXY
accounting standards 会计准则 \`5u@Nzx
Accounting Standards for Business Enterprises 企业会计准则 ``CADiM:S
accounting system 会计系统 ;P#*R3
accounting treatment 会计处理 Y|jesa {x
accuracy 准确性，精确性 iFchD\E*o
additional audit procedures 追加审计程序 ,QAp5I%3=
addressee 收件人，收信人 r}Av
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Administration of State-owned Assets (the～) 国有资产管理局 =xP{f<`
administrative laws and regulations 行政法规 % E _{L
adverse impact 不利影响，负面影响 l[{}ZKZ
adverse opinion 反对意见 J, >PLQAa
advisory group 咨询组，顾问组 =i %w_ e
agency fee 代理费，代理费用 eZ$1|Sj]j
aggregate 总计，合计为…… <OB~ 60h"
alternation of document and record 变造文件和记录 Mc^7FWkw
alternative audit procedures 替代审计程序，备选审计程序 zwK;6&(W
amend 修改，修订 ,6pH *b $
amortisation 摊销 8nR,G
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analytical capacity 分析能力 "b 7C0NE
analytical procedures 分析性程序 bUL9*{>G
annual financial statements 年度会计报表，年度财务报表 Ux]@p rA q
appendix 附录，附表 Uwa1)Lwn
applicable 适用的 POs~xaZ`H
applicable laws and regulations 适用的法规 >1zzDd_
application systems 应用系统 )S?}huX
apply consistently 一贯地执行，一贯地实施 feHAZ.8rp+
appropriate 适当的，合适的； 6%1o<{(%f
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appropriate authorization 适当的授权 F'*4:W D7
appropriateness of audit evidence 审计证据的适当性 ^2@~AD`&h
approval 批准，核准 #0H[RU?
assertion (会计报表上的)认定；确认 JFdzA
assessed level of control risk 对控制风险的评估，控制风险的评估水平 C>ZeG
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asset 资产，财产 @U5> w\
asset restructuring 资产重组 G"w Q(6J@
assignment of duties 职责的划分 H4j qF~
assistant 助理，助理人员 OO>2oH
associated company 联属公司，联营公司 v21?
association 联合，结合；协会，社团 _gh7_P^H=d
assumption 假设，假定 yK3z3"1M?
at a given date 在某一特定时日 lNAHn<ht
attestation 鉴证，公证 v:;cTX=x`#
attestation service 鉴证服务 ?yK\L-ad
audit adjustment 审计调整 UlytxWkUX
audit areas 审计领域 ^Yz05\
audit conclusion 审计结论 PD4E& k
audit effectiveness 审计效果 "
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audit efficiency 审计效率 ?>&Zm$ 5V
audit engagement letter 审计业务约定书 A4 h/oMis
audit evidence 审计证据 _Oq\YQ
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audit fee 审计费 #m>mYp8E.5
audit files 审计档案 bux-t3g7+
audit findings 审计中发现的事项 ~G:7*:[b
audit implementation stage 审计实施阶段 #C mBgxg+M
audit mark 审计标识 "dTXT
audit materiality 审计重要性 qI@_
audit method 审计方法 CXZeL 1+
audit objective 审计目标，审计目的 O1,[7F.4g
audit of financial statements 会计报表审计，财务报表审计 T(F8z5s5
audit opinion 审计意见 ,pz C J@5
audit period 被审计期间，被审计年度 qC1@p?8$
audit plan 审计计划 9v0|lS!-
audit planning 编制审计计划，制定审计计划，审计计划 oJ:J'$W(
audit planning stage 审计计划阶段 EM}z-@A>
audit procedure 审计程序 #J_i 5KmXJ
audit programme 审计程序表，具体审计计划 Z
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audit report 审计报告 :_*Q
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 63=m11 Z4
audit report with a qualified opinion 有保留意见的审计报告 w3D_ c~
audit report with an adverse opinion 否定意见的审计报告 pkx>6(Y
audit report with dual dates 双重日期审计报告 K2 2 Xo<3
audit reporting stage 审计报告阶段 . <dmdqk]
audit responsibility 审计责任 TZg7BLfy
audit results 审计结果 $(U|JR@
audit risk 审计风险 eHR<(8c'f
audit sampling 审计抽样 J7xmf,76w
audit sampling techniques 审计抽样方法，审计抽样技术 >^&+,*tsS4
audit strategies 审计策略 $'q(Z@
audit summary 审计总结，审计小结 HenJlo
audit team 审计小组 !=:c8V
audit test 审计测试 [eRMlSXA
audit trail 审计轨迹 pyKag;ZtP
audit work 审计工作 )w-?|2-w5
audit working paper 审计工作底稿 AK
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audited financial statement 审计会计报表，已审计财务报表 {QID @
Auditing Guidelines (the～) 审计规范指南 Hik[pV
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auditing standards 审计准则 c3##:"wr
audit-oriented working paper (审计)业务类工作底稿 g%trGW3{-
authorisation 授权 <=Qk^Y2k
authorisation of transaction 交易的授权 <X?F :?Mk
availability 可获得性 )Yml'?V"
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balance 余额；差额；平衡 zKNk(/y
balance sheet 资产负债表 |k+^D :
bank 银行 _q 8m$4
bank account 银行账户，银行户头 $$a"A(Y
bank statement 银行对账单 }8HLyK,4
barter transaction 易货交易，以物换物交易 &^.' g{\Y
basis of audit 审计依据 a0R]hENC
basis of preparation (会计报表的)编制基础 Ee O{G*pq
book of account 账目，账簿 mX8 9^
borrowing 借款，贷款，借债 ~"k'T9Q BY
branch 分支，分支机构，分店 $Tg$FfD6&
brought forward (账户余额等的)承上年，承上期，承上页 T (qu
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budget 预算 9!LA AE`
building 建筑物；大楼 0 N xaQ`\
business conditions 业务情况，经营情况 L6^h3*JyD
business licence (企业等的)营业执照 iwbjjQPr
business relation 业务关系 }M Nm>3
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