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 & J2M1z%
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审计词汇英汉对照 7F{3*`/6
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ability to continue as a going concern 持续经营能力 M!XsJ<jN/
acceptability 可接受性，可接受程度 (X3Tav
acceptable level of detection risk 检查风险的可接受水平 :H wA 5Z#
acceptance of engagement 接受委托 PJL=$gBgKk
accepting the engagement for the first time 首次接受委托 M%kO7>h8
access to asset 对资产的接触 _<OS qE
according to 根据，依据，依照 ?TKRjgW`@_
account balance 账户余额 tyqT
account for 对……进行会计处理，核算；解释 /
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accounting 会计，会计学 e8#h3lxJ`
accounting advisory serve 会计咨询服务 F ;2w1S^
accounting firm 会计师事务所 L=sYLC6d
accounting information 会计信息，会计资料 0p!
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accounting period 会计期间 ,~]tg77
accounting policies 会计政策 <t
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accounting professional bodies 会计职业组织，会计职业团体 @-!}BUs?
accounting records 会计记录 k+ty>bP=
accounting responsibility 会计责任 q;
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accounting service 会计服务 [CXrSST")E
accounting standards 会计准则 F6{bjv2A
Accounting Standards for Business Enterprises 企业会计准则 >)M`IU[d^.
accounting system 会计系统 -- c"0,7
accounting treatment 会计处理 lUvpszH=
accuracy 准确性，精确性 ?I~()]k5
additional audit procedures 追加审计程序 >^*+iEe
addressee 收件人，收信人 #T=LR@y
Administration of State-owned Assets (the～) 国有资产管理局 ikv Wh<=>H
administrative laws and regulations 行政法规 n' q4
adverse impact 不利影响，负面影响 VYk!k3qS
adverse opinion 反对意见 rcC<Zat,|
advisory group 咨询组，顾问组 SX#
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agency fee 代理费，代理费用 I
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aggregate 总计，合计为…… !~rY1T~
alternation of document and record 变造文件和记录 ;CPr]avY
alternative audit procedures 替代审计程序，备选审计程序 )6D,d5<
amend 修改，修订 Ke 2ccN
amortisation 摊销 Yd=>K HVD
analytical capacity 分析能力 V#S9H!hm$
analytical procedures 分析性程序 hUp.tK:X7o
annual financial statements 年度会计报表，年度财务报表 &p4&[H?
appendix 附录，附表 rFj-kojg
applicable 适用的 :lPb.UCY
applicable laws and regulations 适用的法规 [nr
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application systems 应用系统 =06gj)8
apply consistently 一贯地执行，一贯地实施 yEhTNBa*h{
appropriate 适当的，合适的； O\"3J(y,
征用，挪用 -v]Sr33L
appropriate authorization 适当的授权 )W;o<:x3
appropriateness of audit evidence 审计证据的适当性 x"gd8j]s
approval 批准，核准 JS CZ{v J$
assertion (会计报表上的)认定；确认 ,>0* @2
assessed level of control risk 对控制风险的评估，控制风险的评估水平 Vt".%d/`7
asset 资产，财产 #AL=f'2=f
asset restructuring 资产重组 6sx'S ?Qa*
assignment of duties 职责的划分 8{^WY7.'
assistant 助理，助理人员 lTV'J?8!-a
associated company 联属公司，联营公司 Pa
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association 联合，结合；协会，社团 C (#u[8
assumption 假设，假定 |Z Ragn30
at a given date 在某一特定时日 pgQV / 6
attestation 鉴证，公证 j/_ s"}m{
attestation service 鉴证服务 7|$:=4
audit adjustment 审计调整 [f1
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audit areas 审计领域 ]%wVHC
audit conclusion 审计结论
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audit effectiveness 审计效果 S~;4*7+?:
audit efficiency 审计效率 ToXki ,
audit engagement letter 审计业务约定书 #t: S.A@
audit evidence 审计证据 +wN^c#~7
audit fee 审计费 j}Jr E,|
audit files 审计档案 hRrn$BdLX
audit findings 审计中发现的事项 X.f> '0i
audit implementation stage 审计实施阶段 /
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audit mark 审计标识 CohDO
audit materiality 审计重要性 LYz.Ci}
audit method 审计方法 C/vI EYG4
audit objective 审计目标，审计目的 G IT> L
audit of financial statements 会计报表审计，财务报表审计 <UV1!2nv*
audit opinion 审计意见 d% RC
audit period 被审计期间，被审计年度 *n 6s.$p)%
audit plan 审计计划 GVYBa_gx
audit planning 编制审计计划，制定审计计划，审计计划 VC\ S'z
audit planning stage 审计计划阶段 ]
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audit procedure 审计程序 pgI^4h
audit programme 审计程序表，具体审计计划 C)@y5. G;
audit report 审计报告 >*#1ZB_l
audit report with a disclaimer of opinion 拒绝表示意见审计报告 :(!` /#6H
audit report with a qualified opinion 有保留意见的审计报告 Sa?ksD2IaB
audit report with an adverse opinion 否定意见的审计报告 JOR Gj0v
audit report with dual dates 双重日期审计报告
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audit reporting stage 审计报告阶段 7VqM $I
audit responsibility 审计责任 mpI5J'>]
audit results 审计结果 &,c``z
audit risk 审计风险 4'`{H@]tb
audit sampling 审计抽样 ur$
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audit sampling techniques 审计抽样方法，审计抽样技术 G7qG$wd8h
audit strategies 审计策略 Tx|Ir+f6L
audit summary 审计总结，审计小结 2 Ga7$q
audit team 审计小组 )vjh~ybZ
audit test 审计测试 F)&@P-9+
audit trail 审计轨迹 5iz{op<$,
audit work 审计工作 )Dw,q~xgg0
audit working paper 审计工作底稿 >/kc dWl
audited financial statement 审计会计报表，已审计财务报表 -xSA
Auditing Guidelines (the～) 审计规范指南 s+,OxRVw(
auditing standards 审计准则 Hfw q/Is
audit-oriented working paper (审计)业务类工作底稿 "?ucO4d
authorisation 授权 , SynnE68
authorisation of transaction 交易的授权 (l-tvk4Ln
availability 可获得性 4wa`<H&S5
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balance 余额；差额；平衡 ^W'
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balance sheet 资产负债表 cC=[Saatsf
bank 银行 42e|LUZg
bank account 银行账户，银行户头 W-x?:X<}
bank statement 银行对账单 \m7-rV6r
barter transaction 易货交易，以物换物交易 - 8eoNzut
basis of audit 审计依据 @wpN6 /
basis of preparation (会计报表的)编制基础 #E? (vA1
book of account 账目，账簿 ,k{#S?:b
borrowing 借款，贷款，借债 WG N=Y~E
branch 分支，分支机构，分店 =yr0bGy`-
brought forward (账户余额等的)承上年，承上期，承上页 u.d).da
budget 预算 &Q;sSIc
building 建筑物；大楼 :=/85\P0SU
business conditions 业务情况，经营情况 p2n0Z\2
business licence (企业等的)营业执照 ';TT4$(m
business relation 业务关系 9K5pwC\$%
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