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 .cZ&~ N
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审计词汇英汉对照 G0]n4"~+?
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ability to continue as a going concern 持续经营能力 H`Z4a
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acceptability 可接受性，可接受程度 s~]nsqLt9p
acceptable level of detection risk 检查风险的可接受水平 %ri4nKGS
acceptance of engagement 接受委托 3mm`8!R
accepting the engagement for the first time 首次接受委托 2bxT%xH:g
access to asset 对资产的接触 Q^p@ 1I
according to 根据，依据，依照 k Lv_P [I
account balance 账户余额 q]r!5&Z
account for 对……进行会计处理，核算；解释 lMm-K%(2
accounting 会计，会计学 ^g []) 2",
accounting advisory serve 会计咨询服务 uRL3v01?H0
accounting firm 会计师事务所 \
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accounting information 会计信息，会计资料 >6kWmXK[
accounting period 会计期间
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accounting policies 会计政策 e:,.-Kvzp`
accounting professional bodies 会计职业组织，会计职业团体 ?D\%Z Xo
accounting records 会计记录 eh`V#%S=
accounting responsibility 会计责任 @Op8^8$`
accounting service 会计服务 D1j 7i
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accounting standards 会计准则 |@@mq!>-
Accounting Standards for Business Enterprises 企业会计准则 yav)mO~QU6
accounting system 会计系统 O?2<rbx
accounting treatment 会计处理 ]Z84w!z
accuracy 准确性，精确性 v =?V{"wk!
additional audit procedures 追加审计程序 Ov<3?)ok
addressee 收件人，收信人 7GIv3Dc
Administration of State-owned Assets (the～) 国有资产管理局 %&] }P;&
administrative laws and regulations 行政法规 V!opnLatYS
adverse impact 不利影响，负面影响 Gz6GU.IyQy
adverse opinion 反对意见 ?X9
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advisory group 咨询组，顾问组 n5JB
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agency fee 代理费，代理费用 `-/l$A}
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aggregate 总计，合计为…… 7O9s 5
alternation of document and record 变造文件和记录 N{`l?t0I
alternative audit procedures 替代审计程序，备选审计程序 apMYBbC
amend 修改，修订 <e h(~
amortisation 摊销 K?;p:
analytical capacity 分析能力 dH/t|.%
analytical procedures 分析性程序 6>L. )V
annual financial statements 年度会计报表，年度财务报表 kIfb!
appendix 附录，附表 <zf+Ii1:,
applicable 适用的 ,|4Ye
applicable laws and regulations 适用的法规 n% ` r
application systems 应用系统 )>Q 2G/@
apply consistently 一贯地执行，一贯地实施 x
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appropriate 适当的，合适的； Z
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appropriate authorization 适当的授权 j^ _I{
appropriateness of audit evidence 审计证据的适当性 &53#`WgJ
approval 批准，核准 tT8jC:oVa
assertion (会计报表上的)认定；确认 f~q&.,I(
assessed level of control risk 对控制风险的评估，控制风险的评估水平 QB.'8B_
asset 资产，财产 qbE j\
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asset restructuring 资产重组 `JE>GZ Y
assignment of duties 职责的划分 @1@q6@9Tu
assistant 助理，助理人员 x7@WWFF>
associated company 联属公司，联营公司 -PnC^
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association 联合，结合；协会，社团 ).]m@g:ew
assumption 假设，假定 1 :Yt2]
at a given date 在某一特定时日 ob] lCX )
attestation 鉴证，公证 @*DIB+K
attestation service 鉴证服务 {IMzR'PN
audit adjustment 审计调整 g
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audit areas 审计领域 fMQ*2zGu95
audit conclusion 审计结论 2 &B y q
audit effectiveness 审计效果 I:e2sE
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audit efficiency 审计效率
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audit engagement letter 审计业务约定书
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audit evidence 审计证据 }K>H S\e
audit fee 审计费 j>o +}p?3I
audit files 审计档案 *!' &:
audit findings 审计中发现的事项 z/YMl3$l~
audit implementation stage 审计实施阶段 eCp| QSXE
audit mark 审计标识 fl"y@;;#h
audit materiality 审计重要性 >-w=7,?'?z
audit method 审计方法 8`G{1lr4o
audit objective 审计目标，审计目的 .UrYF 0
audit of financial statements 会计报表审计，财务报表审计 CJ?gj V6
audit opinion 审计意见
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audit period 被审计期间，被审计年度 ;1.>"zX(
audit plan 审计计划 >fye^Tx
audit planning 编制审计计划，制定审计计划，审计计划 }o^A^
audit planning stage 审计计划阶段 m I zBK]@^
audit procedure 审计程序 * |H Z&}
audit programme 审计程序表，具体审计计划 B"PHJj
audit report 审计报告 ~RXpz-Ye
audit report with a disclaimer of opinion 拒绝表示意见审计报告
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audit report with a qualified opinion 有保留意见的审计报告 v1C.\fL
audit report with an adverse opinion 否定意见的审计报告 }Hz-h4 Z
audit report with dual dates 双重日期审计报告 :Nz?<3R0\
audit reporting stage 审计报告阶段 qu ~|d}0
audit responsibility 审计责任 F36ViN\b
audit results 审计结果 A'( 7V
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audit risk 审计风险 =YGP%}_.p{
audit sampling 审计抽样 M%{? \)s
audit sampling techniques 审计抽样方法，审计抽样技术 cIr1"5POXK
audit strategies 审计策略 8A:^K:Q
audit summary 审计总结，审计小结 tin|,jA =
audit team 审计小组 b%;59^4AjD
audit test 审计测试 d Px<D z;
audit trail 审计轨迹 Y_@"v#
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audit work 审计工作 F:J7|<J^F
audit working paper 审计工作底稿 )@qup _M@
audited financial statement 审计会计报表，已审计财务报表 }{8F o4/
Auditing Guidelines (the～) 审计规范指南 T@|l@xm~L
auditing standards 审计准则 n`)7Y`hBhP
audit-oriented working paper (审计)业务类工作底稿 ChTXvkdH
authorisation 授权 lB!vF ~A&
authorisation of transaction 交易的授权 hoR=%pC*
availability 可获得性 -2& i)S0R
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balance 余额；差额；平衡 14D 7U/zer
balance sheet 资产负债表 0i\',h }9
bank 银行 _IL2-c8
bank account 银行账户，银行户头 v'@b. R,
bank statement 银行对账单 ~pevU`}Uqc
barter transaction 易货交易，以物换物交易 x48'1&m
basis of audit 审计依据 b(R B G
basis of preparation (会计报表的)编制基础 &G/|lv>j
book of account 账目，账簿 Vd +Q:L
borrowing 借款，贷款，借债 YN@6}B#1
branch 分支，分支机构，分店 !\0F.*
brought forward (账户余额等的)承上年，承上期，承上页 -~][0PVL9
budget 预算 *AH^%!kVP
building 建筑物；大楼 \ C K(;J
business conditions 业务情况，经营情况 ]G0dS
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business licence (企业等的)营业执照 Ka]@[R6e
business relation 业务关系 1s`)yu^`v
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