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 0M98y!A 5^
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审计词汇英汉对照 ybO ,~TQ
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ability to continue as a going concern 持续经营能力 V,5}hQJ
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acceptability 可接受性，可接受程度 V~Lq, oth
acceptable level of detection risk 检查风险的可接受水平 L|w-s4L
acceptance of engagement 接受委托 S>E.*]_
accepting the engagement for the first time 首次接受委托 kc [["w&
access to asset 对资产的接触 LS;anNk@.}
according to 根据，依据，依照 ii9/ UtIQ
account balance 账户余额 j@ !}r|-T
account for 对……进行会计处理，核算；解释 RY< b]|
accounting 会计，会计学 ?!oa 15
accounting advisory serve 会计咨询服务 FJ"9Hs2
accounting firm 会计师事务所 SqB|(~S
accounting information 会计信息，会计资料 @~3c;9LkY
accounting period 会计期间 N@)~j+Pz
accounting policies 会计政策 a6P.Zf7
accounting professional bodies 会计职业组织，会计职业团体 f tDV 3If
accounting records 会计记录 Bdepvc}[#
accounting responsibility 会计责任 ~\,6 C1M
accounting service 会计服务 7 bS[\5
accounting standards 会计准则 Jo <6M'
Accounting Standards for Business Enterprises 企业会计准则
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accounting system 会计系统 *,
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accounting treatment 会计处理 UUqj?'Nv
accuracy 准确性，精确性 ppK
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additional audit procedures 追加审计程序 Bx4GFCdifC
addressee 收件人，收信人 A o$z )<d'
Administration of State-owned Assets (the～) 国有资产管理局 gw T,D.'Ut
administrative laws and regulations 行政法规 qw1J{xoHW
adverse impact 不利影响，负面影响 nUHVPuQ/'T
adverse opinion 反对意见 fM.|#eLi
advisory group 咨询组，顾问组 e]?S-J' z
agency fee 代理费，代理费用 P.DWC'IBN
aggregate 总计，合计为…… A l}PJz\
alternation of document and record 变造文件和记录 d?Cl04
alternative audit procedures 替代审计程序，备选审计程序 f34&:xz2U
amend 修改，修订 gQ#T7
amortisation 摊销 F-0PmO~3+W
analytical capacity 分析能力 |0p'p$%
analytical procedures 分析性程序 &y\2:IyA
annual financial statements 年度会计报表，年度财务报表 ku8c )
appendix 附录，附表 Uiw7Y\Im|
applicable 适用的 ]5/U}Um
applicable laws and regulations 适用的法规 8 GN{*Hg
application systems 应用系统 YU(*kC8
apply consistently 一贯地执行，一贯地实施 P^W47
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appropriate 适当的，合适的； c F]3g M
征用，挪用 Dj"=kL0
appropriate authorization 适当的授权 ?Nql7F4
appropriateness of audit evidence 审计证据的适当性 c@M@t0WT[
approval 批准，核准 DjvgKy=Jr_
assertion (会计报表上的)认定；确认 .+h
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assessed level of control risk 对控制风险的评估，控制风险的评估水平 K9'*q3z
asset 资产，财产 I3Xh[% -!
asset restructuring 资产重组 uF"`y&go
assignment of duties 职责的划分 y: [] +
assistant 助理，助理人员 7g+ ]
associated company 联属公司，联营公司 ! -@!u
association 联合，结合；协会，社团 pUG fm
assumption 假设，假定 uiA:(2AQ
at a given date 在某一特定时日 l}c2l'
attestation 鉴证，公证 a@ }r[0O
attestation service 鉴证服务 REBDr;tv
audit adjustment 审计调整 RNtA4rC>#
audit areas 审计领域 !5t 3Y
audit conclusion 审计结论 Nn1^#kc
audit effectiveness 审计效果 -$ z " 74
audit efficiency 审计效率 F*:NKT d
audit engagement letter 审计业务约定书 QC,( rB
audit evidence 审计证据 Wb4{*~
audit fee 审计费 ,s&~U<Z
audit files 审计档案 \RyA}P5 S
audit findings 审计中发现的事项 1
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audit implementation stage 审计实施阶段 u ?Mu*r?
audit mark 审计标识 Ik Nt!
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audit materiality 审计重要性 <W')
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audit method 审计方法 )^f
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audit objective 审计目标，审计目的 N==_'`O1Q0
audit of financial statements 会计报表审计，财务报表审计 G$uOk?R#5c
audit opinion 审计意见 WVK-dBU
audit period 被审计期间，被审计年度 8;&S9'ci
audit plan 审计计划 wN hR(M7
audit planning 编制审计计划，制定审计计划，审计计划 5THS5'
audit planning stage 审计计划阶段 <dPxy`_
audit procedure 审计程序 m@yVG|eP#
audit programme 审计程序表，具体审计计划 <>Dd xmw
audit report 审计报告 N@a'd0o Td
audit report with a disclaimer of opinion 拒绝表示意见审计报告 JM l hBh
audit report with a qualified opinion 有保留意见的审计报告 v/.h %6n?
audit report with an adverse opinion 否定意见的审计报告 /Py> HzRE:
audit report with dual dates 双重日期审计报告 >1 I2R/'
audit reporting stage 审计报告阶段 05I39/T%
audit responsibility 审计责任 \OT)KVwO
audit results 审计结果 9Ru%E>el-
audit risk 审计风险 & ntP
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audit sampling 审计抽样 ai
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audit sampling techniques 审计抽样方法，审计抽样技术 H-KwkH`L4
audit strategies 审计策略 sxwW9
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audit summary 审计总结，审计小结 `R52{B#&/
audit team 审计小组 Mq lo:7
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audit test 审计测试
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audit trail 审计轨迹 W)msaq,
audit work 审计工作 aX'g9 E
audit working paper 审计工作底稿 b\j&!_
audited financial statement 审计会计报表，已审计财务报表 2*wO5v
Auditing Guidelines (the～) 审计规范指南 b_gN?F7_
auditing standards 审计准则 05VOUa*pb
audit-oriented working paper (审计)业务类工作底稿 &W<>^C2v
authorisation 授权 &z X 3
authorisation of transaction 交易的授权 OK?3,<x
availability 可获得性 yki51rOI*
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balance 余额；差额；平衡 ])j|<
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balance sheet 资产负债表 \i;&@Kp.N
bank 银行 6 # x)W
bank account 银行账户，银行户头 cm 9
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bank statement 银行对账单 lH@E %
barter transaction 易货交易，以物换物交易 K&IrTA
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basis of audit 审计依据 ^HlLj#
basis of preparation (会计报表的)编制基础 ={E! 8 "
book of account 账目，账簿 x+y! P
borrowing 借款，贷款，借债 H@2"ove-uC
branch 分支，分支机构，分店 Xtu`5p_Qv
brought forward (账户余额等的)承上年，承上期，承上页 x1V2|~;p|
budget 预算 t-7[Mk9 @
building 建筑物；大楼 feI[M;7u
business conditions 业务情况，经营情况 >6l ;/ J
business licence (企业等的)营业执照 P`3s\8[Q
business relation 业务关系 [[0bhmG)
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