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 p#}38`
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审计词汇英汉对照 } G$rr.G
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ability to continue as a going concern 持续经营能力 Fy-+? ~
acceptability 可接受性，可接受程度 *JXiOs
acceptable level of detection risk 检查风险的可接受水平 }?B=R#5
acceptance of engagement 接受委托
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accepting the engagement for the first time 首次接受委托 'tK5s>gv<
access to asset 对资产的接触 gvYib`#
according to 根据，依据，依照 PezUG{q(
account balance 账户余额 h'wOslyFa
account for 对……进行会计处理，核算；解释 o"@ y=n/
accounting 会计，会计学 4ew|5Zex.~
accounting advisory serve 会计咨询服务 Vm]ltiTVk
accounting firm 会计师事务所 11}fP WK
accounting information 会计信息，会计资料 M-KjRl
accounting period 会计期间 BsVUEF ,N
accounting policies 会计政策 y|!%C-P
accounting professional bodies 会计职业组织，会计职业团体 0;'kv |
accounting records 会计记录 o uKID_ '
accounting responsibility 会计责任 WSfla~-'F
accounting service 会计服务 uAT01ZEm
accounting standards 会计准则 &) L2a)
Accounting Standards for Business Enterprises 企业会计准则 ' pOtd7Vr
accounting system 会计系统 ' >[KVvm
accounting treatment 会计处理 42LlR
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accuracy 准确性，精确性 j(G}4dib
additional audit procedures 追加审计程序 "|pNS)
addressee 收件人，收信人 -}k'a{sj=
Administration of State-owned Assets (the～) 国有资产管理局 D3yG@lIP3
administrative laws and regulations 行政法规 XtfO;`
adverse impact 不利影响，负面影响 }*
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adverse opinion 反对意见 TEOV >Tt
advisory group 咨询组，顾问组 MP, l*wVd
agency fee 代理费，代理费用 ^\ &:'$f+8
aggregate 总计，合计为…… vrXmzq
alternation of document and record 变造文件和记录 l|-1H76
alternative audit procedures 替代审计程序，备选审计程序 ]B0 >r^
amend 修改，修订 }AG$E}~/
amortisation 摊销 ~T<#HSR`
analytical capacity 分析能力 MrjET!`.jC
analytical procedures 分析性程序 'X{cDdS^
annual financial statements 年度会计报表，年度财务报表 "/hM&
appendix 附录，附表 eSXt "t
applicable 适用的 9@C3jZ+9`H
applicable laws and regulations 适用的法规 ''!pvxA
application systems 应用系统
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apply consistently 一贯地执行，一贯地实施 phSF. WC
appropriate 适当的，合适的； Ay<'Z6`
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appropriate authorization 适当的授权 vOsd>3"
appropriateness of audit evidence 审计证据的适当性 IXt2R~b
approval 批准，核准 rKq/=A vv
assertion (会计报表上的)认定；确认 % *P59%
assessed level of control risk 对控制风险的评估，控制风险的评估水平 j~V@0z.
asset 资产，财产 YKLh$
asset restructuring 资产重组 =nOV!!
assignment of duties 职责的划分 `(1em%}
assistant 助理，助理人员 ~c[} %Ir>
associated company 联属公司，联营公司 PEZElB ;
association 联合，结合；协会，社团 I.tJ4
assumption 假设，假定 zvL&V
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at a given date 在某一特定时日 =25q Y"Mf
attestation 鉴证，公证 Ld? tV i
attestation service 鉴证服务 >]Hz-2b
audit adjustment 审计调整 (6z^m?t?
audit areas 审计领域 hN c;, 13
audit conclusion 审计结论 Vn? %w~0!
audit effectiveness 审计效果 !zL 1XW)q
audit efficiency 审计效率 W^0F(9~!(
audit engagement letter 审计业务约定书 sj2v*tFb
audit evidence 审计证据 dN;kYWRK
audit fee 审计费 AL! ^1hCF
audit files 审计档案 P]T(I/\g
audit findings 审计中发现的事项 Y5=~>*e
audit implementation stage 审计实施阶段 ]4\^>
audit mark 审计标识 [6BL C{2
audit materiality 审计重要性 ;6t>!2I>C
audit method 审计方法 +FQ:Q+
audit objective 审计目标，审计目的 V4qHaG
audit of financial statements 会计报表审计，财务报表审计 r w FR5
audit opinion 审计意见
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audit period 被审计期间，被审计年度 Y\BB;"x1
audit plan 审计计划 VgZ<T,SuW
audit planning 编制审计计划，制定审计计划，审计计划 >5wA B
audit planning stage 审计计划阶段 zy4AFW
audit procedure 审计程序 ~X5 yHf3
audit programme 审计程序表，具体审计计划 _`/0/69
audit report 审计报告 5. :To2
audit report with a disclaimer of opinion 拒绝表示意见审计报告 JWy$` "{
audit report with a qualified opinion 有保留意见的审计报告 ;|w &
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audit report with an adverse opinion 否定意见的审计报告 E xKH %I
audit report with dual dates 双重日期审计报告 qLKyr@\'
audit reporting stage 审计报告阶段 <qZXpQ#
audit responsibility 审计责任 "%urT/F v&
audit results 审计结果 jM1_ +Lm1
audit risk 审计风险 Vv'
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audit sampling 审计抽样 ( y^oGY;
audit sampling techniques 审计抽样方法，审计抽样技术 {b^naE
audit strategies 审计策略 aRq7x~j
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audit summary 审计总结，审计小结 q?8MKf[N
audit team 审计小组 *]z.BZI:
audit test 审计测试 J><O
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audit trail 审计轨迹 @i
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audit work 审计工作 cZ|D!1%
audit working paper 审计工作底稿 J=*y>Zt-b
audited financial statement 审计会计报表，已审计财务报表 T =3te|fv
Auditing Guidelines (the～) 审计规范指南 /`\-.S9
auditing standards 审计准则 S n.I
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audit-oriented working paper (审计)业务类工作底稿 #"ayq,GC<
authorisation 授权 2F! K
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authorisation of transaction 交易的授权 uByF*}d1
availability 可获得性 ,M7sOp6}
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balance 余额；差额；平衡 FO_nS
balance sheet 资产负债表 ^K@r!)We
bank 银行 rRcfZZ~` M
bank account 银行账户，银行户头 u>& \@?(
bank statement 银行对账单 z:u`W#Rf
barter transaction 易货交易，以物换物交易 D> Z>4:EM
basis of audit 审计依据 E}k#-+u<S4
basis of preparation (会计报表的)编制基础 |rdG+ >
book of account 账目，账簿 *Vfas|3hZI
borrowing 借款，贷款，借债 M42Zpb].
branch 分支，分支机构，分店 E=~H,~
brought forward (账户余额等的)承上年，承上期，承上页 2@08 V|
budget 预算 n#z^uq|v
building 建筑物；大楼 H !F'I)1
business conditions 业务情况，经营情况 ;zs*Zd7h M
business licence (企业等的)营业执照 P(X# w
business relation 业务关系 gK(E0p"
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