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 HHX9QebiST
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审计词汇英汉对照 i G<|3I
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ability to continue as a going concern 持续经营能力 /
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acceptability 可接受性，可接受程度 Uqkh@-6-
acceptable level of detection risk 检查风险的可接受水平 #Q;#A |EZ
acceptance of engagement 接受委托 #Uudx~b
accepting the engagement for the first time 首次接受委托 '2%hc\P6P
access to asset 对资产的接触 2)U3/TNe
according to 根据，依据，依照 (Q\w4?ci
account balance 账户余额 YGxdYwBwf
account for 对……进行会计处理，核算；解释 1Og9VG1^
accounting 会计，会计学 )>= `[$D1t
accounting advisory serve 会计咨询服务 M T0}MMr
accounting firm 会计师事务所 u52@{@Ad
accounting information 会计信息，会计资料 s$RymM
accounting period 会计期间 & ??)gMM[
accounting policies 会计政策 I{ M2nQi
accounting professional bodies 会计职业组织，会计职业团体 d{YhKf#~
accounting records 会计记录 >f_D|;EV
accounting responsibility 会计责任 &jj\-;=~Ho
accounting service 会计服务 >(\[ $
accounting standards 会计准则 FL` . (,
Accounting Standards for Business Enterprises 企业会计准则 @w2}WX>
accounting system 会计系统 Ir]b. 6B
accounting treatment 会计处理 zO! `sPP
accuracy 准确性，精确性 U :`rNHl
additional audit procedures 追加审计程序 d/7 c#er
addressee 收件人，收信人 V,2O `D%
Administration of State-owned Assets (the～) 国有资产管理局 xNjA>S\]W5
administrative laws and regulations 行政法规 =r
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adverse impact 不利影响，负面影响 fF>H7
adverse opinion 反对意见 dkCSqNFL)
advisory group 咨询组，顾问组 y_J{+
agency fee 代理费，代理费用 Jq.26I=
aggregate 总计，合计为…… ;&[0 h)
alternation of document and record 变造文件和记录 1-q\C<Q)
alternative audit procedures 替代审计程序，备选审计程序 IMV oNKW-
amend 修改，修订 J :,
amortisation 摊销 [J:vS
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analytical capacity 分析能力 +L_.XToq-
analytical procedures 分析性程序 n+xM))
annual financial statements 年度会计报表，年度财务报表 p Kp #4Js
appendix 附录，附表 7\jH?Zi
applicable 适用的 S>**hM U%
applicable laws and regulations 适用的法规 _I@
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application systems 应用系统 ECl[v%R/6
apply consistently 一贯地执行，一贯地实施 {\ .2h
appropriate 适当的，合适的； O1/!)E!
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appropriate authorization 适当的授权 &9^c-;Vs
appropriateness of audit evidence 审计证据的适当性 Ro v 0
approval 批准，核准 'X`
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assertion (会计报表上的)认定；确认 !(+?\+U lE
assessed level of control risk 对控制风险的评估，控制风险的评估水平 GhQ.}@ *
asset 资产，财产 bXt A4O
asset restructuring 资产重组 6W3}6p
assignment of duties 职责的划分 \QHM7C T
assistant 助理，助理人员 6g$+ ))g
associated company 联属公司，联营公司 qo'pU/@
association 联合，结合；协会，社团 u, &Z5S
assumption 假设，假定 KX*e2 /0
at a given date 在某一特定时日 D4`7,JC}<
attestation 鉴证，公证 d[ {=/~0
attestation service 鉴证服务 L V9\
audit adjustment 审计调整 n cihc$V<
audit areas 审计领域
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audit conclusion 审计结论 $KtMv +m"
audit effectiveness 审计效果 ~~h9yvW7&
audit efficiency 审计效率 {_ Wtk @
audit engagement letter 审计业务约定书 RCoz;|c`P
audit evidence 审计证据 >
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audit fee 审计费 }<S|_F
audit files 审计档案 s;$
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audit findings 审计中发现的事项 M~3(4
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audit implementation stage 审计实施阶段 |n]^gTJt
audit mark 审计标识 '
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audit materiality 审计重要性 <f:b%Pm 7
audit method 审计方法 k
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audit objective 审计目标，审计目的 3) :7mE(
audit of financial statements 会计报表审计，财务报表审计 I /RvU,
audit opinion 审计意见 |[xi"E\
audit period 被审计期间，被审计年度 3Dg I.V6un
audit plan 审计计划 bx`(d@
audit planning 编制审计计划，制定审计计划，审计计划 #r0A<+
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audit planning stage 审计计划阶段 Vd|/]Zj
audit procedure 审计程序 w6Ue5Ix,!
audit programme 审计程序表，具体审计计划 e?F
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audit report 审计报告 Xa%Z0% {
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ];o ED ?I
audit report with a qualified opinion 有保留意见的审计报告 I7]45 pF
audit report with an adverse opinion 否定意见的审计报告 R:OoQ^c
audit report with dual dates 双重日期审计报告 e3',? 5j
audit reporting stage 审计报告阶段 9/^4W.
audit responsibility 审计责任 \#~~,k
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audit results 审计结果 mo <g'|0
audit risk 审计风险 !'n+0
audit sampling 审计抽样 l 1!i3m'x
audit sampling techniques 审计抽样方法，审计抽样技术 @p}H@#/u\
audit strategies 审计策略 - !7QH'
audit summary 审计总结，审计小结 Y$ Fbi2A4
audit team 审计小组 \5X34'7
audit test 审计测试 I]TL#ywF
audit trail 审计轨迹 'gQm%:qU3r
audit work 审计工作 Jg: Uv6eN+
audit working paper 审计工作底稿 e@@kTn y(
audited financial statement 审计会计报表，已审计财务报表 G=\rlH]N
Auditing Guidelines (the～) 审计规范指南 :Im_=S[0
auditing standards 审计准则 8= t?rA
audit-oriented working paper (审计)业务类工作底稿 7?p%~j
authorisation 授权 SyT cp?H
authorisation of transaction 交易的授权 Z=n& fsE
availability 可获得性 `[Kh[|
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balance 余额；差额；平衡 {}vW=
balance sheet 资产负债表 #O=^%C 7p
bank 银行 H| IsjCc
bank account 银行账户，银行户头 -.:1nI
bank statement 银行对账单 V?%>Ex $
barter transaction 易货交易，以物换物交易 k'
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basis of audit 审计依据 0jE,=<W0>
basis of preparation (会计报表的)编制基础 tz._*
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book of account 账目，账簿
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borrowing 借款，贷款，借债 >0B [
branch 分支，分支机构，分店 dzggl(
brought forward (账户余额等的)承上年，承上期，承上页 W:hR8 1ci
budget 预算 S\GG(#b!
building 建筑物；大楼 4jO~kcad
business conditions 业务情况，经营情况 ENjrv
business licence (企业等的)营业执照 ]';!r20
business relation 业务关系 Q
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