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 |X6 ]#&g7
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审计词汇英汉对照 DJv;ed%x
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ability to continue as a going concern 持续经营能力 }?pY ~f
acceptability 可接受性，可接受程度 S[bFS7[
acceptable level of detection risk 检查风险的可接受水平 S1< m O-
acceptance of engagement 接受委托 AiT&:'<UT
accepting the engagement for the first time 首次接受委托 pm-SDp> s
access to asset 对资产的接触 CV~\xYY
according to 根据，依据，依照 =U6%Wdth
account balance 账户余额 m8q3Pp
account for 对……进行会计处理，核算；解释 ubn `w=w$
accounting 会计，会计学 +6=2B0$
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accounting advisory serve 会计咨询服务 Gu-*@C:^&
accounting firm 会计师事务所 cC.=,n
accounting information 会计信息，会计资料 btC 0w^5
accounting period 会计期间 gxX0$\8o7
accounting policies 会计政策 @F p-6J
accounting professional bodies 会计职业组织，会计职业团体 K +oFu%
accounting records 会计记录 ?d*0-mhQ,
accounting responsibility 会计责任 / -ebx~FX&
accounting service 会计服务 (GVH#}uB
accounting standards 会计准则 J Cu3,O!q
Accounting Standards for Business Enterprises 企业会计准则 &95iGL28Q
accounting system 会计系统 qHGXs@*M&
accounting treatment 会计处理 k\ T,C Z<
accuracy 准确性，精确性 P< +5So0
additional audit procedures 追加审计程序 :>U2yI
addressee 收件人，收信人 u.wm;e
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Administration of State-owned Assets (the～) 国有资产管理局 F)we^'X
administrative laws and regulations 行政法规 x(/KHpSWK
adverse impact 不利影响，负面影响 #Y3:~dmJ-
adverse opinion 反对意见 (o/HLmr@Y
advisory group 咨询组，顾问组 e Ir|%
agency fee 代理费，代理费用 =_%i5]89P
aggregate 总计，合计为…… ?j^[7
alternation of document and record 变造文件和记录 7q&//*%yF
alternative audit procedures 替代审计程序，备选审计程序 b _&;i4 [
amend 修改，修订 78v4c Q Y
amortisation 摊销 _c=[P@
analytical capacity 分析能力 yJx{ 6
analytical procedures 分析性程序 289@O-
annual financial statements 年度会计报表，年度财务报表 CKShz]1
appendix 附录，附表 -e"~UDq`
applicable 适用的 1]HEwTT/1_
applicable laws and regulations 适用的法规 2\flTO2Ny
application systems 应用系统 _zG 9.?'b3
apply consistently 一贯地执行，一贯地实施 3:Aw.-,i\
appropriate 适当的，合适的； ), >jBYMJ
征用，挪用 Ih* }1D)7
appropriate authorization 适当的授权 W+[XNIg5
appropriateness of audit evidence 审计证据的适当性 ,6,sz]3-
approval 批准，核准 @add'>)
assertion (会计报表上的)认定；确认 EG<YxN X,
assessed level of control risk 对控制风险的评估，控制风险的评估水平 \atztC{-L>
asset 资产，财产 SF.4["$
asset restructuring 资产重组 -@49Zh2'
assignment of duties 职责的划分 > uS?Nz5/
assistant 助理，助理人员 0n25{N
associated company 联属公司，联营公司 ( f DA
association 联合，结合；协会，社团 S^,1N 4
assumption 假设，假定 'j8 4-U{&)
at a given date 在某一特定时日 ]Mu
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attestation 鉴证，公证 XeD9RMT
attestation service 鉴证服务 u<x2"0f
audit adjustment 审计调整 - aCtk$3
audit areas 审计领域 2Y~6~*8 *~
audit conclusion 审计结论 7\sJ=*
audit effectiveness 审计效果 , f `435R
audit efficiency 审计效率 >hcA:\UPk
audit engagement letter 审计业务约定书 0GR\iw$[J
audit evidence 审计证据 0MK|spc
audit fee 审计费 $dAQ'\f7
audit files 审计档案
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audit findings 审计中发现的事项 ZC JOh8
audit implementation stage 审计实施阶段 r<]Db&k
audit mark 审计标识 Qe=,EXf
audit materiality 审计重要性 P+iZ5S\kL=
audit method 审计方法 {@1C,8n;
audit objective 审计目标，审计目的 F+A"-k_\T#
audit of financial statements 会计报表审计，财务报表审计 }."3&u't
audit opinion 审计意见 @5n
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audit period 被审计期间，被审计年度 TrxZS_
audit plan 审计计划 <3dmY=
audit planning 编制审计计划，制定审计计划，审计计划 Z:3 N*YkL
audit planning stage 审计计划阶段 %T]NM3|U
audit procedure 审计程序 6Z ~u2&
audit programme 审计程序表，具体审计计划 cE}R7,y
audit report 审计报告 2@``=0z
audit report with a disclaimer of opinion 拒绝表示意见审计报告 8 2% ~WQnS
audit report with a qualified opinion 有保留意见的审计报告 0-H! \
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audit report with an adverse opinion 否定意见的审计报告 e)dPv: oK3
audit report with dual dates 双重日期审计报告 v?zA86d_
audit reporting stage 审计报告阶段 (are2!Oq
audit responsibility 审计责任
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audit results 审计结果 <vx/pH)f
audit risk 审计风险 L8 K= Q
audit sampling 审计抽样 (~F{c0 \C
audit sampling techniques 审计抽样方法，审计抽样技术 BZy&;P
audit strategies 审计策略 -.A%c(|Q
audit summary 审计总结，审计小结 Jz D
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audit team 审计小组 _@CY_` a
audit test 审计测试 Fy|tKMhnc
audit trail 审计轨迹 )Lht}I ]:
audit work 审计工作 5mB%Xh;bg
audit working paper 审计工作底稿 y9d[-j
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audited financial statement 审计会计报表，已审计财务报表 Ju3-ZFUS4
Auditing Guidelines (the～) 审计规范指南 %4#,y(dO
auditing standards 审计准则 l2 uh"!
audit-oriented working paper (审计)业务类工作底稿 +]|aACt]
authorisation 授权 Js7(TFQE
authorisation of transaction 交易的授权 zx"'WM
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availability 可获得性 & V7@ TZ
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balance 余额；差额；平衡 f}
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balance sheet 资产负债表 z -|gw.y
bank 银行 o JC-?
bank account 银行账户，银行户头 K8NoY6
bank statement 银行对账单 `]^0lD=e
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barter transaction 易货交易，以物换物交易 pEk^
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basis of audit 审计依据 d (Ufj|;
basis of preparation (会计报表的)编制基础
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book of account 账目，账簿 9"Vch;U$
borrowing 借款，贷款，借债 7Q,9j.
branch 分支，分支机构，分店 0yW#).D^b
brought forward (账户余额等的)承上年，承上期，承上页 (_G&S~@.
budget 预算 %bo0-lnp
building 建筑物；大楼 "&jA
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business conditions 业务情况，经营情况 RAM kTS
business licence (企业等的)营业执照 nR)/k,3W
business relation 业务关系 Wbo{v r[2+
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