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 W..*!UGl
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审计词汇英汉对照 k*N!U[]
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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 5Z_C (5)/Y
acceptable level of detection risk 检查风险的可接受水平 L $_% T
acceptance of engagement 接受委托 E5rV}>(Y
accepting the engagement for the first time 首次接受委托 |D- [M_T5
access to asset 对资产的接触 bVU4H$k
according to 根据，依据，依照 E&kv4,
account balance 账户余额 0}e?hbF%U
account for 对……进行会计处理，核算；解释 :5CyR 3P
accounting 会计，会计学 njxLeD e-
accounting advisory serve 会计咨询服务 Y dO*5Gb6
accounting firm 会计师事务所 e7"T37
accounting information 会计信息，会计资料 !
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accounting period 会计期间 4t(/F`
accounting policies 会计政策 .o`Io[io
accounting professional bodies 会计职业组织，会计职业团体 3A`]Rk
accounting records 会计记录 r c[~S
accounting responsibility 会计责任 xkRMg2X.>9
accounting service 会计服务 M#o .O?.`
accounting standards 会计准则 J78.-J5 j0
Accounting Standards for Business Enterprises 企业会计准则 \:{K" ,2
accounting system 会计系统 wO%l M
accounting treatment 会计处理 -)(=~|,Pq/
accuracy 准确性，精确性 \B~ g5}=
additional audit procedures 追加审计程序 i,ZEUdd*_
addressee 收件人，收信人 uFSU |SDd.
Administration of State-owned Assets (the～) 国有资产管理局 _-({MX[3k<
administrative laws and regulations 行政法规 >R] M:Wx
adverse impact 不利影响，负面影响 082iE
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adverse opinion 反对意见 %k4Qx5`?d
advisory group 咨询组，顾问组 ].xSX0YQ%
agency fee 代理费，代理费用 v}u]tl$,
aggregate 总计，合计为…… 7oF3^K'S
alternation of document and record 变造文件和记录 .+(V</
alternative audit procedures 替代审计程序，备选审计程序 N\__a~'0p
amend 修改，修订 EP@u4F
amortisation 摊销 KX9IC 5pR
analytical capacity 分析能力 $Ah
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analytical procedures 分析性程序 o+{,>t
annual financial statements 年度会计报表，年度财务报表 b3-j2`#
appendix 附录，附表 9#U]?^DJ @
applicable 适用的 FtyT:=Kpc
applicable laws and regulations 适用的法规 n',X,P0
application systems 应用系统 #[9UCX^=
apply consistently 一贯地执行，一贯地实施 #d$z W4ur2
appropriate 适当的，合适的； M^oL.'
征用，挪用 6vbKKn`ST
appropriate authorization 适当的授权 1z7+:~;l
appropriateness of audit evidence 审计证据的适当性 WRu(F54Sk
approval 批准，核准 ben-<3r
assertion (会计报表上的)认定；确认 'qT;Eht5
assessed level of control risk 对控制风险的评估，控制风险的评估水平 B,%6sa~I
asset 资产，财产 8d5#vm
asset restructuring 资产重组 {rMf/ RAE
assignment of duties 职责的划分 xwZ1Q,'C
assistant 助理，助理人员 D% o(HS\E
associated company 联属公司，联营公司 G3TS?u8Q
association 联合，结合；协会，社团 9k71h`5
assumption 假设，假定 gq+0t
at a given date 在某一特定时日 K_L7a>Fr
attestation 鉴证，公证 %HpPTjAW
attestation service 鉴证服务 |
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audit adjustment 审计调整 (.!9
audit areas 审计领域 u~uz=Yse
audit conclusion 审计结论 ek<B= F
audit effectiveness 审计效果 K!CVS7
audit efficiency 审计效率 . Xp,|T
audit engagement letter 审计业务约定书 ]pe 7I
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audit evidence 审计证据 4_-& PZ,d
audit fee 审计费 /~'C!so[v
audit files 审计档案 1W >/4l
audit findings 审计中发现的事项 ":+d7xR ?o
audit implementation stage 审计实施阶段 xwsl$Rj
audit mark 审计标识 C2rG3X^~Jm
audit materiality 审计重要性 j;}-x1R
audit method 审计方法 o`Z3}
audit objective 审计目标，审计目的 (v? @evQ
audit of financial statements 会计报表审计，财务报表审计 M**Sus87Q
audit opinion 审计意见 P<R^eLZ<&
audit period 被审计期间，被审计年度 bgE]Wk0
audit plan 审计计划 l=XZBe*[g'
audit planning 编制审计计划，制定审计计划，审计计划 A g0w8F
audit planning stage 审计计划阶段 @ xo8"kl
audit procedure 审计程序 ,X_3#!y
audit programme 审计程序表，具体审计计划 k0j4P^d
audit report 审计报告 ;/
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 HqV55o5f'
audit report with a qualified opinion 有保留意见的审计报告 C
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audit report with an adverse opinion 否定意见的审计报告 >(H:eRKq
audit report with dual dates 双重日期审计报告 :|5 m"X\
audit reporting stage 审计报告阶段 NqF*h
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audit responsibility 审计责任 4qDO(YWf
audit results 审计结果 2&S^\kf
audit risk 审计风险 _Ml?cT/J.O
audit sampling 审计抽样 cG0)F%?X?
audit sampling techniques 审计抽样方法，审计抽样技术 [p'2# Et
audit strategies 审计策略 *<cRQfA1
audit summary 审计总结，审计小结 &J/!D#
audit team 审计小组 /'{vDxZf R
audit test 审计测试 3"Oipt+
audit trail 审计轨迹 e^q^ AP+*
audit work 审计工作 ?84f\<"
audit working paper 审计工作底稿 +?6]Vu&|f
audited financial statement 审计会计报表，已审计财务报表 n5 ~D xk
Auditing Guidelines (the～) 审计规范指南 r|}P g}O
auditing standards 审计准则 Vr1r2G2
audit-oriented working paper (审计)业务类工作底稿 )OQm,5F1
authorisation 授权 p\_3g!G'
authorisation of transaction 交易的授权 hO> q|+mC
availability 可获得性 WVQHb3Pe0
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balance 余额；差额；平衡 rV"3oM]Lo
balance sheet 资产负债表 DmgDhNXKq
bank 银行 n, 2 p)#?
bank account 银行账户，银行户头 ES,JdImZ|
bank statement 银行对账单 !2AD/dtt
barter transaction 易货交易，以物换物交易 A iR# :r
basis of audit 审计依据 w ;$elXP|
basis of preparation (会计报表的)编制基础 h-(NWxK+
book of account 账目，账簿 a++gwl
borrowing 借款，贷款，借债 n>JJ Xw,,
branch 分支，分支机构，分店 4
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brought forward (账户余额等的)承上年，承上期，承上页 S`[(y?OF?
budget 预算 ]{i0?c
building 建筑物；大楼 R7:u 8-dU1
business conditions 业务情况，经营情况 [
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business licence (企业等的)营业执照 V
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business relation 业务关系 ]Y$Wv9 S6
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