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 2wPc
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审计词汇英汉对照 1M_Vh s^
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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 4M]l~9;A
acceptable level of detection risk 检查风险的可接受水平
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acceptance of engagement 接受委托 ~H
accepting the engagement for the first time 首次接受委托 cX4]ViXSr
access to asset 对资产的接触 (C
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according to 根据，依据，依照 Fv)E:PnKC
account balance 账户余额 -F*vN'
account for 对……进行会计处理，核算；解释 ypGt6t(;
accounting 会计，会计学 z kq
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accounting advisory serve 会计咨询服务 f52P1V]
accounting firm 会计师事务所 E
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accounting information 会计信息，会计资料 E`@Z9k1 `
accounting period 会计期间 ^Z \"d#A
accounting policies 会计政策 1 tI=Dw x
accounting professional bodies 会计职业组织，会计职业团体 yH43Yo#Rk
accounting records 会计记录 qP&:9eL
accounting responsibility 会计责任 b$D h|-8
accounting service 会计服务 Ol h{<~Fv
accounting standards 会计准则 Rrl
Accounting Standards for Business Enterprises 企业会计准则 7hu7r WY`E
accounting system 会计系统 \G)F*
accounting treatment 会计处理 ":s_ O.
accuracy 准确性，精确性 d: ^B2~j
additional audit procedures 追加审计程序
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addressee 收件人，收信人 .L"IG=Uh#
Administration of State-owned Assets (the～) 国有资产管理局 Px*<-t|R-
administrative laws and regulations 行政法规 rev*G:
adverse impact 不利影响，负面影响 4$ihnb`DQN
adverse opinion 反对意见 L@z hbWY
advisory group 咨询组，顾问组 zA.0S
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agency fee 代理费，代理费用 1iLU{m 9
aggregate 总计，合计为…… nSBhz
alternation of document and record 变造文件和记录 |</) 6r
alternative audit procedures 替代审计程序，备选审计程序 i`+bSg
amend 修改，修订 7m]J7 +4
amortisation 摊销 Ks6\lpr
analytical capacity 分析能力 N ]| >\
analytical procedures 分析性程序 5U+4vV/ *
annual financial statements 年度会计报表，年度财务报表 jf)l; \u
appendix 附录，附表 1(:!6P Y
applicable 适用的 mK"s*t D
applicable laws and regulations 适用的法规 wD{c$TJ?{F
application systems 应用系统 ~7*2
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apply consistently 一贯地执行，一贯地实施 @@{5]Y
appropriate 适当的，合适的； idX''%"
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appropriate authorization 适当的授权 LGZa
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appropriateness of audit evidence 审计证据的适当性 r;[ =y<Yf
approval 批准，核准 h4F%lGot
assertion (会计报表上的)认定；确认 Vr( Z;YO
assessed level of control risk 对控制风险的评估，控制风险的评估水平 {]dtA&8(
asset 资产，财产 Sx e6&
asset restructuring 资产重组 (1GU
assignment of duties 职责的划分 6j 6;lNUc
assistant 助理，助理人员 !3mt<i]a"
associated company 联属公司，联营公司 YC56] Zp
association 联合，结合；协会，社团 6W =V8
assumption 假设，假定 c>^(=52Q
at a given date 在某一特定时日 Yb/*2iWX
attestation 鉴证，公证 SUUN_w~
attestation service 鉴证服务 Q% d1n*;+
audit adjustment 审计调整 0('ec60u
audit areas 审计领域 ?8GS* I
audit conclusion 审计结论 >-<iY4|[d
audit effectiveness 审计效果 1TGRIe)
audit efficiency 审计效率 09G47YkSy1
audit engagement letter 审计业务约定书 dpNERc5
audit evidence 审计证据 ,#&7+e!]>P
audit fee 审计费 5~ :/%+F0=
audit files 审计档案 9jEH "`qqk
audit findings 审计中发现的事项 2@GizT*mA
audit implementation stage 审计实施阶段 N 1Ag .
audit mark 审计标识 (?zD!%
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audit materiality 审计重要性 A 0k?$ko
audit method 审计方法 b7 Z o~ Z
audit objective 审计目标，审计目的 +>vKI8g*RH
audit of financial statements 会计报表审计，财务报表审计 DR:$urU$
audit opinion 审计意见 5h6o}
audit period 被审计期间，被审计年度 tLfhW1"
audit plan 审计计划 a6 e{bA uq
audit planning 编制审计计划，制定审计计划，审计计划 d,JDfG)
audit planning stage 审计计划阶段 x4H#8ZK!
audit procedure 审计程序 zp1ym }9M
audit programme 审计程序表，具体审计计划 B#SVN Lv
audit report 审计报告 }shxEsq
audit report with a disclaimer of opinion 拒绝表示意见审计报告 VLkAsM5}%
audit report with a qualified opinion 有保留意见的审计报告 $Emu*'
audit report with an adverse opinion 否定意见的审计报告 fTvm2+ .nX
audit report with dual dates 双重日期审计报告 {o)pwM"@(
audit reporting stage 审计报告阶段 Q^rR } Ws
audit responsibility 审计责任 /+SLq`'u)
audit results 审计结果 er)I ". |
audit risk 审计风险 "W
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audit sampling 审计抽样 #m{* ]mY@
audit sampling techniques 审计抽样方法，审计抽样技术 V<I(M<Dj
audit strategies 审计策略 P%(9 `A
audit summary 审计总结，审计小结 'Uf?-t*LT@
audit team 审计小组 4<F
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audit test 审计测试 # Q^" .#
audit trail 审计轨迹 e :9EP,
audit work 审计工作
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audit working paper 审计工作底稿 ~RuX2u-2&u
audited financial statement 审计会计报表，已审计财务报表 SXOAa<u5
Auditing Guidelines (the～) 审计规范指南 o"
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auditing standards 审计准则 CG=c@-"n/
audit-oriented working paper (审计)业务类工作底稿 b h
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authorisation 授权 YoKyiO!
authorisation of transaction 交易的授权 L#UR>Z#9
availability 可获得性 cZ?Q I6|[
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balance 余额；差额；平衡 qM(}|fMbN
balance sheet 资产负债表 PWpt\g
bank 银行 Lau@HYW0
bank account 银行账户，银行户头 k5.5$<< T
bank statement 银行对账单 +&`W\?.~
barter transaction 易货交易，以物换物交易 7R2O[=Szq
basis of audit 审计依据 EX`P (=zD
basis of preparation (会计报表的)编制基础 D%YgS$p[M$
book of account 账目，账簿 x.?5-3|d$
borrowing 借款，贷款，借债 pD732L@q
branch 分支，分支机构，分店 7mi!yTr}
brought forward (账户余额等的)承上年，承上期，承上页 %x$U(
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budget 预算 S }`sp[6
building 建筑物；大楼 ssi 7)0
business conditions 业务情况，经营情况 lrT2*$ w3
business licence (企业等的)营业执照 Nujnm$!,Q
business relation 业务关系 ZYwcB]xE z
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