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 psb$rbu7[
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审计词汇英汉对照 `&
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ability to continue as a going concern 持续经营能力 ;IX3w:Aw
acceptability 可接受性，可接受程度 AhOvI {
acceptable level of detection risk 检查风险的可接受水平 +(d\` {A
acceptance of engagement 接受委托 Hd(|fc{2
accepting the engagement for the first time 首次接受委托 Fwn4c4- %
access to asset 对资产的接触 D4?qw$"
according to 根据，依据，依照 mZ9+.lm
account balance 账户余额 ]m0MbA
account for 对……进行会计处理，核算；解释 ]<D9Q>
accounting 会计，会计学 ]kC/b^~+m
accounting advisory serve 会计咨询服务 v@bs4E46e
accounting firm 会计师事务所 YKbR#DC\
accounting information 会计信息，会计资料 $N[-ks2 {@
accounting period 会计期间 x|/zn<\^
accounting policies 会计政策 E7E>w#T5
accounting professional bodies 会计职业组织，会计职业团体 2lw0'
accounting records 会计记录 WZ}c)r*R
accounting responsibility 会计责任 B6tp,Np5,
accounting service 会计服务 e6{}hiM
accounting standards 会计准则 F5
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Accounting Standards for Business Enterprises 企业会计准则 #&vP(4p
accounting system 会计系统 Q8.SD p
accounting treatment 会计处理
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accuracy 准确性，精确性 N NC@?A7
additional audit procedures 追加审计程序
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addressee 收件人，收信人 r 5::c= Cl
Administration of State-owned Assets (the～) 国有资产管理局 @;m7u
administrative laws and regulations 行政法规 XBv:$F.>$
adverse impact 不利影响，负面影响 y~_wr}.CS
adverse opinion 反对意见 fk%r?K 6K
advisory group 咨询组，顾问组 <_&H<]t%rI
agency fee 代理费，代理费用 (JS1}T
aggregate 总计，合计为…… F )4Y;;#
alternation of document and record 变造文件和记录 r=[T5,L(s
alternative audit procedures 替代审计程序，备选审计程序 A$ G>D3
amend 修改，修订 mjUln8Jc
amortisation 摊销 a5o&6 _
analytical capacity 分析能力 MH|!tkW>:
analytical procedures 分析性程序 =\Td~>
annual financial statements 年度会计报表，年度财务报表 `9SRi
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appendix 附录，附表 nunTTE,iq%
applicable 适用的 gE^
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applicable laws and regulations 适用的法规 [>xwwm
application systems 应用系统 c%Y%c2( [
apply consistently 一贯地执行，一贯地实施 F"xD^<i
appropriate 适当的，合适的； ]8*#%^
征用，挪用 ]v7f9MC'\
appropriate authorization 适当的授权 <^+~? KDZM
appropriateness of audit evidence 审计证据的适当性 "\bbe @
approval 批准，核准 ia !t~~f
assertion (会计报表上的)认定；确认 _W]qV2j
assessed level of control risk 对控制风险的评估，控制风险的评估水平 \O
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asset 资产，财产 o9+ "6V|.
asset restructuring 资产重组 &VtTUy }
assignment of duties 职责的划分 U-(2;F)
assistant 助理，助理人员 f Co- ony
associated company 联属公司，联营公司 RYzDF+/
association 联合，结合；协会，社团 e,/b&j*4th
assumption 假设，假定 fMRBGcg7Dc
at a given date 在某一特定时日 :JW!$?s8H
attestation 鉴证，公证 qCg`"/0
attestation service 鉴证服务 1ipfv-hb6
audit adjustment 审计调整 %(h-cuhq
audit areas 审计领域 iD=VNf
audit conclusion 审计结论 ;pu68N(B
audit effectiveness 审计效果 MJS4^*B\1
audit efficiency 审计效率 We3Z#}X
audit engagement letter 审计业务约定书 JFe %W?}.D
audit evidence 审计证据 T-x1jC!B'
audit fee 审计费 =pQA!u]QE
audit files 审计档案 (6i)m
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audit findings 审计中发现的事项 ed$g=qs>
audit implementation stage 审计实施阶段 \ } ,="
audit mark 审计标识 /Y:1zLs%
audit materiality 审计重要性 ' )%Kv`hz
audit method 审计方法 e<s56<3j
audit objective 审计目标，审计目的 =~Oi:+L
audit of financial statements 会计报表审计，财务报表审计 4Eh 2sI
audit opinion 审计意见 o, e y.
audit period 被审计期间，被审计年度 K 2PV^Y
audit plan 审计计划 !<\"XxK+ l
audit planning 编制审计计划，制定审计计划，审计计划 S'~Zlv 3`
audit planning stage 审计计划阶段 2 *:lFv wP
audit procedure 审计程序 ncS.~F
audit programme 审计程序表，具体审计计划 V XEA.Mk
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audit report 审计报告 ??tyz4$;
audit report with a disclaimer of opinion 拒绝表示意见审计报告 = Ly7H7Q2
audit report with a qualified opinion 有保留意见的审计报告 gIv :<EJ9
audit report with an adverse opinion 否定意见的审计报告 uJVu:E.#1
audit report with dual dates 双重日期审计报告 w5uOi}T\
audit reporting stage 审计报告阶段 5m2(7FC%su
audit responsibility 审计责任 x
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audit results 审计结果 m[S6pqz
audit risk 审计风险 !{5jP|vo
audit sampling 审计抽样 c$aTl9e
audit sampling techniques 审计抽样方法，审计抽样技术 '~i;g.n=}-
audit strategies 审计策略 Oq~>P!=
audit summary 审计总结，审计小结 sIQd }
audit team 审计小组 g`~c|bx
audit test 审计测试 f&=y \uP]
audit trail 审计轨迹 sX
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audit work 审计工作 }} Ah-QU
audit working paper 审计工作底稿 q]Gym 7o
audited financial statement 审计会计报表，已审计财务报表 DE3>F^ j
Auditing Guidelines (the～) 审计规范指南 [OJ@{{U%
auditing standards 审计准则 ^)=c74;;
audit-oriented working paper (审计)业务类工作底稿 Sqj'2<~W
authorisation 授权 gzq x{ ]
authorisation of transaction 交易的授权 |@pJ]
availability 可获得性 L12m ;
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balance 余额；差额；平衡 3f9J! B`n
balance sheet 资产负债表 k]FP1\Y
bank 银行 )2T?Z)"hO
bank account 银行账户，银行户头 \.p{~ Hv
bank statement 银行对账单 H|>dF)%p
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barter transaction 易货交易，以物换物交易 {'dpRq{c|
basis of audit 审计依据 Ys,} L.
basis of preparation (会计报表的)编制基础 j~!0n[F
book of account 账目，账簿 'T@K$xL8
borrowing 借款，贷款，借债 t{?U NW
branch 分支，分支机构，分店 !
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brought forward (账户余额等的)承上年，承上期，承上页 !f\,xa|M
budget 预算 sl^i%xJ|l'
building 建筑物；大楼 +T:F :X`
business conditions 业务情况，经营情况 F`,XB[}2
business licence (企业等的)营业执照 UlQZw*ce
business relation 业务关系 lVY`^pw?
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