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 Q*cf(
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审计词汇英汉对照 0> E r=,e
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ability to continue as a going concern 持续经营能力 RC"MdcD:]y
acceptability 可接受性，可接受程度 Qljpx?E
acceptable level of detection risk 检查风险的可接受水平 kH1~k,|\&K
acceptance of engagement 接受委托 (L:>\m&NO
accepting the engagement for the first time 首次接受委托 hE/cd1iJ$
access to asset 对资产的接触 V GN5<?PrN
according to 根据，依据，依照 ]5cT cX;Z#
account balance 账户余额 H41?/U,{
account for 对……进行会计处理，核算；解释 ;;t yoh~t
accounting 会计，会计学 4 "ZP 'I;
accounting advisory serve 会计咨询服务 LOYk 9m
accounting firm 会计师事务所 a-tm q]]E
accounting information 会计信息，会计资料 |-ALklXr
accounting period 会计期间 E]d . z6k
accounting policies 会计政策 =XQ%t
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accounting professional bodies 会计职业组织，会计职业团体 4at?(B+
accounting records 会计记录 ue"~9JK.
accounting responsibility 会计责任 H8jpxzXv
accounting service 会计服务 y.k~Y0
accounting standards 会计准则 **C R}
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Accounting Standards for Business Enterprises 企业会计准则 >y>5# [M!
accounting system 会计系统 q
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accounting treatment 会计处理 ,p a {qne
accuracy 准确性，精确性 3}1u\(Mf
additional audit procedures 追加审计程序 M _f
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addressee 收件人，收信人 S hWJ72c
Administration of State-owned Assets (the～) 国有资产管理局 ^76]0`gS
administrative laws and regulations 行政法规 8,%^
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adverse impact 不利影响，负面影响 gJ{)-\
adverse opinion 反对意见 ?^{Ah}x
advisory group 咨询组，顾问组 J;e2&gB
agency fee 代理费，代理费用 }8z?t: |S
aggregate 总计，合计为…… D_7,m%Z:
alternation of document and record 变造文件和记录 uW{l(}0N
alternative audit procedures 替代审计程序，备选审计程序 Z i
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amend 修改，修订 & . j&0WE
amortisation 摊销 _[3D
analytical capacity 分析能力 3"e
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analytical procedures 分析性程序 *^4"5X @
annual financial statements 年度会计报表，年度财务报表 U)gH}0n&
appendix 附录，附表 =nS3p6>rZ
applicable 适用的 ;'K5J 9k
applicable laws and regulations 适用的法规 `w Vy b>T
application systems 应用系统 '<<t]kK[N
apply consistently 一贯地执行，一贯地实施 ]m<$}
appropriate 适当的，合适的； aXYY:;
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appropriate authorization 适当的授权 +'a^f5
appropriateness of audit evidence 审计证据的适当性 Avc% 2 +
approval 批准，核准 x9g#<2 w8
assertion (会计报表上的)认定；确认 8nJpp
assessed level of control risk 对控制风险的评估，控制风险的评估水平 %> eiAB_b
asset 资产，财产 7}> E J
asset restructuring 资产重组 % $L{R
assignment of duties 职责的划分 ~
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assistant 助理，助理人员 eym4=k ~
associated company 联属公司，联营公司 \2$|Ei7
association 联合，结合；协会，社团 Q%G8U#Tm
assumption 假设，假定 kJ}`V
at a given date 在某一特定时日 vE?G7%,
attestation 鉴证，公证 D>q9 3;p
attestation service 鉴证服务 4HlQ&2O%#
audit adjustment 审计调整 t~XN}gMxw
audit areas 审计领域 NLq zi%s
audit conclusion 审计结论 a=
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audit effectiveness 审计效果 0h_|t-9j
audit efficiency 审计效率 T8g$uFo
audit engagement letter 审计业务约定书 @9s$4DS
audit evidence 审计证据 D,feF 9
audit fee 审计费 ?tbrbk x
audit files 审计档案 c@7rqHU-0
audit findings 审计中发现的事项 lo+A%\1
audit implementation stage 审计实施阶段 8 Z~EwY*
audit mark 审计标识 C'x&Py/#
audit materiality 审计重要性 5b*C1HS
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audit method 审计方法 y)@wjH{6
audit objective 审计目标，审计目的 Nf\LN$ &8
audit of financial statements 会计报表审计，财务报表审计 .k !{*
audit opinion 审计意见 V,njO{Q
audit period 被审计期间，被审计年度 g-
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audit plan 审计计划 k,*XG$ 2h
audit planning 编制审计计划，制定审计计划，审计计划 = ^?/+p8 k
audit planning stage 审计计划阶段 ?@86P|19
audit procedure 审计程序 4Nsp<Kn>
audit programme 审计程序表，具体审计计划 4WB0Pt{
audit report 审计报告 fJg+ Ryo
audit report with a disclaimer of opinion 拒绝表示意见审计报告 2+XA X: YD
audit report with a qualified opinion 有保留意见的审计报告 })%{AfDRF
audit report with an adverse opinion 否定意见的审计报告 `c$V$/IT
audit report with dual dates 双重日期审计报告 2^7`mES
audit reporting stage 审计报告阶段 x q h
audit responsibility 审计责任 W=?<<dVYD
audit results 审计结果 a7opC mL
audit risk 审计风险 l/5
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audit sampling 审计抽样 6gDN`e,@
audit sampling techniques 审计抽样方法，审计抽样技术 L4W5EO$
audit strategies 审计策略 'w aaw_>b
audit summary 审计总结，审计小结 E1
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audit team 审计小组
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audit test 审计测试 e0 ecD3
audit trail 审计轨迹 ^\m
