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 /~/nhK
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审计词汇英汉对照 Ai`0Ud,M@
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ability to continue as a going concern 持续经营能力 J2!)%mF$
acceptability 可接受性，可接受程度 aM\Ph&c7e'
acceptable level of detection risk 检查风险的可接受水平 suN}6C I
acceptance of engagement 接受委托 #*"I?B/fd8
accepting the engagement for the first time 首次接受委托 80LN(0?x
access to asset 对资产的接触 C]k rJse@
according to 根据，依据，依照 9* (uJA
account balance 账户余额 I%mGb $ Q
account for 对……进行会计处理，核算；解释 /Em6+DN>
accounting 会计，会计学 `b NLmTS
accounting advisory serve 会计咨询服务 ~W_ T3@
accounting firm 会计师事务所 <,&t}7M/:
accounting information 会计信息，会计资料 J>+~//C
accounting period 会计期间 pH396GFIW
accounting policies 会计政策 oK2j PP
accounting professional bodies 会计职业组织，会计职业团体 Nbt.y 'd
accounting records 会计记录 4` :Eiik&p
accounting responsibility 会计责任 is{H >#+"
accounting service 会计服务 oox;8d4}y
accounting standards 会计准则 }t1 J`+x%
Accounting Standards for Business Enterprises 企业会计准则 W'Y#(N[ktP
accounting system 会计系统 fczH^+mI
accounting treatment 会计处理 c,5 y H
accuracy 准确性，精确性 {fn1sGA
additional audit procedures 追加审计程序 .s3y^
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addressee 收件人，收信人 ^7Z.~ A y
Administration of State-owned Assets (the～) 国有资产管理局 xepp."O
administrative laws and regulations 行政法规 +QEiY~i
adverse impact 不利影响，负面影响 69zM WuY
adverse opinion 反对意见 Ym9~/'%]
advisory group 咨询组，顾问组 +wm%`N;v<
agency fee 代理费，代理费用 }IV=qW,
aggregate 总计，合计为…… dz )(~@tgz
alternation of document and record 变造文件和记录 # 6 M3BF
alternative audit procedures 替代审计程序，备选审计程序 ,UW!?}@
amend 修改，修订 LbnW(wr6:(
amortisation 摊销 F7JF1HfCP
analytical capacity 分析能力 Pq3|O
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analytical procedures 分析性程序 US] I[Y6V
annual financial statements 年度会计报表，年度财务报表 +.66Ky`|[
appendix 附录，附表 4X$| jGQ\
applicable 适用的 GNoUn7Y
applicable laws and regulations 适用的法规 8]l(D
application systems 应用系统 fD2 )/5j 1
apply consistently 一贯地执行，一贯地实施 dEPLkv
appropriate 适当的，合适的； 0! q@b
征用，挪用 *m[ [>wE
appropriate authorization 适当的授权 {,e-; 2q
appropriateness of audit evidence 审计证据的适当性 fmv,)UP
approval 批准，核准 noO#o+
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assertion (会计报表上的)认定；确认 /2: s g1
assessed level of control risk 对控制风险的评估，控制风险的评估水平 $ [+)N ~
asset 资产，财产 iB5'mb
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asset restructuring 资产重组 C\}M_MD
assignment of duties 职责的划分 0G(|`xG1q
assistant 助理，助理人员 y`J8ha
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associated company 联属公司，联营公司 OF O,5
association 联合，结合；协会，社团 FR6 PY
assumption 假设，假定 h<bCm`qj
at a given date 在某一特定时日 .FA99|:
attestation 鉴证，公证 F?b"Rv
attestation service 鉴证服务
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audit adjustment 审计调整 fY!9i5@'
audit areas 审计领域 ) RNB;K~s9
audit conclusion 审计结论 n {..Q,z
audit effectiveness 审计效果 3|4<SMm
audit efficiency 审计效率 .a 9f)^
audit engagement letter 审计业务约定书 LU+}iA)
audit evidence 审计证据 }N"YlGY\Yn
audit fee 审计费 _Oy;:XN
audit files 审计档案 hY|- l%2f
audit findings 审计中发现的事项 RhkTN'vO
audit implementation stage 审计实施阶段 I8{
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audit mark 审计标识 D Y1"t7
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audit materiality 审计重要性 TEi1,yc
audit method 审计方法 L$v<t/W
audit objective 审计目标，审计目的 @x_0AkZU
audit of financial statements 会计报表审计，财务报表审计 5 TLE%#G@+
audit opinion 审计意见 | 2Uw8M7.E
audit period 被审计期间，被审计年度 )a<MW66
audit plan 审计计划 y-mjfW`n
audit planning 编制审计计划，制定审计计划，审计计划 uj+{
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audit planning stage 审计计划阶段 o^b5E=?>C
audit procedure 审计程序 PCnu?e3F
audit programme 审计程序表，具体审计计划 wxy@XN"/i+
audit report 审计报告 _}tPtHPa/
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ' 1X^@]+6
audit report with a qualified opinion 有保留意见的审计报告 @
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audit report with an adverse opinion 否定意见的审计报告 mQ2=t %
audit report with dual dates 双重日期审计报告 Ey{ p;; H
audit reporting stage 审计报告阶段 gi$ 'x^]#
audit responsibility 审计责任 uo bQ
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audit results 审计结果 8WC _CAP
audit risk 审计风险 ZtY?X- 4_
audit sampling 审计抽样 AOe f1^S=
audit sampling techniques 审计抽样方法，审计抽样技术 &ju
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audit strategies 审计策略 15d'
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audit summary 审计总结，审计小结 xXS fYW
audit team 审计小组 `W.g1"o8W4
audit test 审计测试 6VLo4bq 5
audit trail 审计轨迹 m@2=v q1f
audit work 审计工作 t+D= @"BZP
audit working paper 审计工作底稿 &a)d,4e<M
audited financial statement 审计会计报表，已审计财务报表 t :~,7
Auditing Guidelines (the～) 审计规范指南 O+]'*~a
auditing standards 审计准则 XW~ a4If
audit-oriented working paper (审计)业务类工作底稿 ?} lqu7S
authorisation 授权 Pk=0pHH8q
authorisation of transaction 交易的授权 U5p 3b;
availability 可获得性 JF= T_SH^U
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balance 余额；差额；平衡 z L9:e7o
balance sheet 资产负债表 POf xN.
bank 银行 g! OcWy)7
bank account 银行账户，银行户头 M*D@zb0ia
bank statement 银行对账单 5 9i2*<k
barter transaction 易货交易，以物换物交易
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basis of audit 审计依据 1L? d/j
basis of preparation (会计报表的)编制基础 [z!pm-Ir
book of account 账目，账簿 1DGl[k/zv
borrowing 借款，贷款，借债 *E a)b -
branch 分支，分支机构，分店 oTri t_@3
brought forward (账户余额等的)承上年，承上期，承上页 BqUwv B4
budget 预算 tH#t8Tq5x
building 建筑物；大楼 W }v
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business conditions 业务情况，经营情况 /:"^,i\t
business licence (企业等的)营业执照 hBV m; `
business relation 业务关系 YMVi7D~;Q$
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