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 K0j%\]\Tp
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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 B_ict)}ld
acceptability 可接受性，可接受程度 /g+-{+sx
acceptable level of detection risk 检查风险的可接受水平 MF< ZB_@
acceptance of engagement 接受委托 D(']k?
accepting the engagement for the first time 首次接受委托 zTB&Wlt
access to asset 对资产的接触 <<?32r~
according to 根据，依据，依照 J";N^OR{A%
account balance 账户余额 RR[zvH} E
account for 对……进行会计处理，核算；解释 vx(
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accounting 会计，会计学 Y| r7gy9%
accounting advisory serve 会计咨询服务 41Q 5%2
accounting firm 会计师事务所 S=)
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accounting information 会计信息，会计资料 aBReIK o
accounting period 会计期间 tWy.
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accounting policies 会计政策 X$6NJ(2G
accounting professional bodies 会计职业组织，会计职业团体 5xdeuBEY8
accounting records 会计记录 ;G8H' gM07
accounting responsibility 会计责任 *` "+J_
accounting service 会计服务 _ *e_? ]G-
accounting standards 会计准则 -V{"Lzrfug
Accounting Standards for Business Enterprises 企业会计准则 _"Bj`5S
accounting system 会计系统 k/{WlLN
accounting treatment 会计处理 wX }p6yyN
accuracy 准确性，精确性 1Mp-)-e
additional audit procedures 追加审计程序 Sk 7R;A
addressee 收件人，收信人 d]s^?=gM
Administration of State-owned Assets (the～) 国有资产管理局 ,V!"4 T,Z
administrative laws and regulations 行政法规 r9{@e^Em
adverse impact 不利影响，负面影响 Nf!N;Cy?
adverse opinion 反对意见 }#D=Rf?2\P
advisory group 咨询组，顾问组 Ph""[0n%o
agency fee 代理费，代理费用 j3 6Y Iz$a
aggregate 总计，合计为…… .
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alternation of document and record 变造文件和记录 WlQCP C
alternative audit procedures 替代审计程序，备选审计程序 ,o n]Fts
amend 修改，修订 =>5Lp
amortisation 摊销 rwXpB<@l@
analytical capacity 分析能力 'k\j[fk/K
analytical procedures 分析性程序 %r1#G.2YW
annual financial statements 年度会计报表，年度财务报表 }~zDcj_
appendix 附录，附表 7mYcO3{5{
applicable 适用的 \ 54B
applicable laws and regulations 适用的法规 AA[1[
application systems 应用系统 }_K zF~
apply consistently 一贯地执行，一贯地实施 q zNb\y 9G
appropriate 适当的，合适的； 2LUsqL\m}.
征用，挪用 w*XM*yJHU
appropriate authorization 适当的授权 ) M0(vog
appropriateness of audit evidence 审计证据的适当性 _1E c54D
approval 批准，核准 Q GfwvFm
assertion (会计报表上的)认定；确认 VnW6$W?g
assessed level of control risk 对控制风险的评估，控制风险的评估水平 G(wK (P0j
asset 资产，财产 *
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asset restructuring 资产重组 btEyvqs~X
assignment of duties 职责的划分 f> Jj5he/
assistant 助理，助理人员 h# 4n
associated company 联属公司，联营公司 J@/4CSCR]
association 联合，结合；协会，社团 $,by!w'e:l
assumption 假设，假定 rd0Fd+t/
at a given date 在某一特定时日 -&7? !<f
attestation 鉴证，公证 VI4mEq ,V
attestation service 鉴证服务 I"czo9Yspd
audit adjustment 审计调整 b>p_w%d[[J
audit areas 审计领域 lfM vNv
audit conclusion 审计结论 Ywhh s
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audit effectiveness 审计效果 (.!9
audit efficiency 审计效率 u~uz=Yse
audit engagement letter 审计业务约定书 ek<B= F
audit evidence 审计证据 K!CVS7
audit fee 审计费 . Xp,|T
audit files 审计档案 3E d
audit findings 审计中发现的事项 K
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audit implementation stage 审计实施阶段 .B~yI3D`M
audit mark 审计标识 p3 5)K5V
audit materiality 审计重要性 1(Vv-bq$
audit method 审计方法 MV$E_@pg
audit objective 审计目标，审计目的 agwbjkU/
audit of financial statements 会计报表审计，财务报表审计 S\N l|U[
audit opinion 审计意见 s:6K
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audit period 被审计期间，被审计年度 aMe &4Q
audit plan 审计计划 E va&/o?P|
audit planning 编制审计计划，制定审计计划，审计计划 xSN;vrLHR
audit planning stage 审计计划阶段 DI8I'c-P
audit procedure 审计程序 'Iw`+= iVz
audit programme 审计程序表，具体审计计划 Td|,3
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audit report 审计报告 }Y!V3s1bm
audit report with a disclaimer of opinion 拒绝表示意见审计报告 |GQq:MB;z
audit report with a qualified opinion 有保留意见的审计报告 &cyB}Gv
audit report with an adverse opinion 否定意见的审计报告 UNb 7WN
audit report with dual dates 双重日期审计报告 X ~VI} dJ
audit reporting stage 审计报告阶段 KB~[nZs7
audit responsibility 审计责任 -'miM ~kG[
audit results 审计结果 19GF%+L
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audit risk 审计风险 hb*Y-$Zp
audit sampling 审计抽样 c$[2tZ
audit sampling techniques 审计抽样方法，审计抽样技术 ?qs LR
audit strategies 审计策略 v0)
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audit summary 审计总结，审计小结 N:
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audit team 审计小组 [F*yh9%\
audit test 审计测试 a K6dy\
audit trail 审计轨迹 31^/9lb
audit work 审计工作 -n"f>c_{>
audit working paper 审计工作底稿 ]~
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audited financial statement 审计会计报表，已审计财务报表 prS%lg>
Auditing Guidelines (the～) 审计规范指南 > )Qq^?U
auditing standards 审计准则 X O?WxL9k]
audit-oriented working paper (审计)业务类工作底稿 QyTN V
authorisation 授权 dY$nw
authorisation of transaction 交易的授权 _`= qc/-0
availability 可获得性 qdk!.A{
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balance 余额；差额；平衡 a+z
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balance sheet 资产负债表 ][Tw^r&
bank 银行 _s#J\!F
bank account 银行账户，银行户头 5 K B Z-,
bank statement 银行对账单 z<t2yh(DF
barter transaction 易货交易，以物换物交易 %9zpPr WF
basis of audit 审计依据 [r 7Hcb
basis of preparation (会计报表的)编制基础 & 0T7
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book of account 账目，账簿 R $<{"b
borrowing 借款，贷款，借债 uYs45 G
branch 分支，分支机构，分店 DH n\ =M
brought forward (账户余额等的)承上年，承上期，承上页 6%t6u3
budget 预算 rJf{YUZe
building 建筑物；大楼 _^ {RtP#=
business conditions 业务情况，经营情况 vRaxB
business licence (企业等的)营业执照 EK>x \]O%T
business relation 业务关系 4Kj 8 i
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