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 $t0o*i{
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审计词汇英汉对照 i]9C"Kw$L
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ability to continue as a going concern 持续经营能力 ^p)#; $6b
acceptability 可接受性，可接受程度 HA$X g
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acceptable level of detection risk 检查风险的可接受水平 S#k YPe
acceptance of engagement 接受委托 galzk $D
accepting the engagement for the first time 首次接受委托 ,<k%'a!B
access to asset 对资产的接触 rtNYX=P
according to 根据，依据，依照 sKCYGt$
account balance 账户余额 >$,P )cB'
account for 对……进行会计处理，核算；解释 .+A )^A
accounting 会计，会计学 $Q"D>Qf{G
accounting advisory serve 会计咨询服务 ,oykOda:|
accounting firm 会计师事务所 ZLP/&`>8
accounting information 会计信息，会计资料 90#* el
accounting period 会计期间 F Y<Q|Ov
accounting policies 会计政策 $G P66Ev
accounting professional bodies 会计职业组织，会计职业团体 x$;RfK2&p
accounting records 会计记录 <?s@- mpgN
accounting responsibility 会计责任 %_."JT$v{
accounting service 会计服务 |sd G<+
accounting standards 会计准则 Qk? WX
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Accounting Standards for Business Enterprises 企业会计准则
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accounting system 会计系统 nrHC; R.nE
accounting treatment 会计处理 Unvl~lm6
accuracy 准确性，精确性 9 ,:# Q<UM
additional audit procedures 追加审计程序 A'BqNsy
addressee 收件人，收信人 @^T~W^+
Administration of State-owned Assets (the～) 国有资产管理局 O } >@G
administrative laws and regulations 行政法规 l `.z^+!8@
adverse impact 不利影响，负面影响 : s6aFiz
adverse opinion 反对意见 XLC9B3Jt
advisory group 咨询组，顾问组 a*-9n-U@[k
agency fee 代理费，代理费用 qg{gCG
aggregate 总计，合计为…… 1
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alternation of document and record 变造文件和记录 r4pX4 7H
alternative audit procedures 替代审计程序，备选审计程序 ! ui
amend 修改，修订 D(l,Z
amortisation 摊销 !m^;wkrY
analytical capacity 分析能力 fX]` vjM{
analytical procedures 分析性程序 !NH(EW ER
annual financial statements 年度会计报表，年度财务报表 -'Ay(h
appendix 附录，附表 +: x[cK
applicable 适用的 PChe w3
applicable laws and regulations 适用的法规 )by7 [I0v
application systems 应用系统 udu<Nis4
apply consistently 一贯地执行，一贯地实施 w i[9RD@
appropriate 适当的，合适的； y_ X
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征用，挪用 Lo3N)~5
appropriate authorization 适当的授权 LD ]-IX&L
appropriateness of audit evidence 审计证据的适当性 ?h6|N%U'
approval 批准，核准 0KnL{Cj
assertion (会计报表上的)认定；确认 U|] cB
assessed level of control risk 对控制风险的评估，控制风险的评估水平 OKAU*}_
asset 资产，财产 Ym 1 vq=
asset restructuring 资产重组 ~v% 6*9
assignment of duties 职责的划分 4^uSW&`;/
assistant 助理，助理人员 h~7#$i
associated company 联属公司，联营公司 VxBBZsZO~
association 联合，结合；协会，社团 0S^&A?$=
assumption 假设，假定 D# UuI
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at a given date 在某一特定时日 "Yh;3tI4*
attestation 鉴证，公证 a;t}'GQGk
attestation service 鉴证服务 ?OLd
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audit adjustment 审计调整 T/\RViG3
audit areas 审计领域 R| n
audit conclusion 审计结论 ka~_iUU4
audit effectiveness 审计效果 iP0m1
audit efficiency 审计效率 iI{L>
audit engagement letter 审计业务约定书 2uOYuM[7gH
audit evidence 审计证据 HD^#"
audit fee 审计费 |]4 !WBK
audit files 审计档案 4d`YZNvZW/
audit findings 审计中发现的事项 /QY F|%7!
audit implementation stage 审计实施阶段 '|DW#l\n
audit mark 审计标识 (iX8YP$ %
audit materiality 审计重要性 &cL1
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audit method 审计方法 ux<|8S
audit objective 审计目标，审计目的 g 3z/yj
audit of financial statements 会计报表审计，财务报表审计 EY )2,
audit opinion 审计意见 zMR)w77
audit period 被审计期间，被审计年度 sq!$+
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audit plan 审计计划 Z+&V >
audit planning 编制审计计划，制定审计计划，审计计划 N[p o)}hp
audit planning stage 审计计划阶段 H].|K/-p
audit procedure 审计程序 !BsQJ_H
audit programme 审计程序表，具体审计计划 g}NO$?ndg
audit report 审计报告 BB6[(Z
audit report with a disclaimer of opinion 拒绝表示意见审计报告 7q+D }+ Xf
audit report with a qualified opinion 有保留意见的审计报告 !?nbB2,
audit report with an adverse opinion 否定意见的审计报告 umIGI
audit report with dual dates 双重日期审计报告 5dm ~yQN/
audit reporting stage 审计报告阶段 mux/\TII
audit responsibility 审计责任 eR$ @Q
audit results 审计结果 UJL2IF-x
audit risk 审计风险 h m ,{C
audit sampling 审计抽样 :~otzI4%!
audit sampling techniques 审计抽样方法，审计抽样技术 `gX|q3K\s
audit strategies 审计策略 R9U{r.AA
audit summary 审计总结，审计小结 Ca|egQv
audit team 审计小组 z:>cQUYl
audit test 审计测试 WO_Uc_R
audit trail 审计轨迹 5dePpF D5
audit work 审计工作 =]%JTGdp(
audit working paper 审计工作底稿 X:oOp=y]|
audited financial statement 审计会计报表，已审计财务报表 Zz0bd473k?
Auditing Guidelines (the～) 审计规范指南 C|V7ZL>W
auditing standards 审计准则 ^ O h
audit-oriented working paper (审计)业务类工作底稿 Y ;/@[AwF
authorisation 授权 fB8, )&
authorisation of transaction 交易的授权 w\)K0RN
availability 可获得性 ,^:{!?v
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balance 余额；差额；平衡 4!I uTPmr
balance sheet 资产负债表 ye(b 7CX
bank 银行 G-d7}Uz ?
bank account 银行账户，银行户头 G ?s9c0f
bank statement 银行对账单 cUY-
barter transaction 易货交易，以物换物交易 ev4[4T-( @
basis of audit 审计依据 F w 0 m(7
basis of preparation (会计报表的)编制基础 ;P91'B~t
book of account 账目，账簿 =Hg!@5]H
borrowing 借款，贷款，借债 rYb5#aT[
branch 分支，分支机构，分店 wZ(1\
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brought forward (账户余额等的)承上年，承上期，承上页 j'D%eQI,V
budget 预算 24 [KGp
building 建筑物；大楼 `HX:U3
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business conditions 业务情况，经营情况 iXDG-_K
business licence (企业等的)营业执照 i#'K7X M2
business relation 业务关系 P([!psgu
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