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 WKZ9i2hcdf
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审计词汇英汉对照 h"K N)xi$
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ability to continue as a going concern 持续经营能力 VAc -RaA
acceptability 可接受性，可接受程度 @B$ Y`eK\
acceptable level of detection risk 检查风险的可接受水平 x+( h#+F
acceptance of engagement 接受委托 WO*YBH@
accepting the engagement for the first time 首次接受委托 \LRno3
access to asset 对资产的接触 L <Q1acoZm
according to 根据，依据，依照 6a P
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account balance 账户余额 wH[@#UP3l
account for 对……进行会计处理，核算；解释 *J@2A)ZDv0
accounting 会计，会计学 P y6c=&*
accounting advisory serve 会计咨询服务 z6 bTcs"7h
accounting firm 会计师事务所 5aw#!K=J'
accounting information 会计信息，会计资料 e J>(SkR:[
accounting period 会计期间
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accounting policies 会计政策 3A] Y=gfa
accounting professional bodies 会计职业组织，会计职业团体 RX: \@c&
accounting records 会计记录 zt!mx{l'
accounting responsibility 会计责任 l%lkDh!$"
accounting service 会计服务
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accounting standards 会计准则 4~
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Accounting Standards for Business Enterprises 企业会计准则 VB*$lx X
accounting system 会计系统 4xU[oaa
accounting treatment 会计处理 !l@IG
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accuracy 准确性，精确性 D qrS5!C
additional audit procedures 追加审计程序 5) o-$1s A
addressee 收件人，收信人 It!%
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Administration of State-owned Assets (the～) 国有资产管理局 2t\a/QE)E
administrative laws and regulations 行政法规 R>[2 }R30
adverse impact 不利影响，负面影响 +Tde#T &[
adverse opinion 反对意见 gm9e-QIHK
advisory group 咨询组，顾问组 gKcP\ m
agency fee 代理费，代理费用 x;lIw)Ti
aggregate 总计，合计为…… }S3m
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alternation of document and record 变造文件和记录 w``t"v4
alternative audit procedures 替代审计程序，备选审计程序 w H~Q4)#=o
amend 修改，修订 ~\}%6W[2
amortisation 摊销 83:m 7;
analytical capacity 分析能力 a3 ve%b
analytical procedures 分析性程序 {
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annual financial statements 年度会计报表，年度财务报表 Lie\3W
appendix 附录，附表 #
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applicable 适用的 9*RfOdnNe
applicable laws and regulations 适用的法规 cC1nC76[
application systems 应用系统 XCoN!~
apply consistently 一贯地执行，一贯地实施 |HI =ykfI
appropriate 适当的，合适的； F4>}mIA
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appropriate authorization 适当的授权 )7c\wAs
appropriateness of audit evidence 审计证据的适当性 ;2kiEATQ
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approval 批准，核准 a* 6x^R;)
assertion (会计报表上的)认定；确认 k
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assessed level of control risk 对控制风险的评估，控制风险的评估水平 8263
asset 资产，财产 oHB51< }
asset restructuring 资产重组 YN9ug3O+
assignment of duties 职责的划分 -7TT6+H)
assistant 助理，助理人员 fy YT #r
associated company 联属公司，联营公司 cG6Q$
association 联合，结合；协会，社团 xKEHN gen
assumption 假设，假定 bw9a@X
at a given date 在某一特定时日 1Jc-hrN-
attestation 鉴证，公证 [zn
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attestation service 鉴证服务 ^4x(a&
audit adjustment 审计调整 ,* ?bET
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audit areas 审计领域 f8+( $Ys
audit conclusion 审计结论 .Gh-T{\V'
audit effectiveness 审计效果 "]JE]n}Ulg
audit efficiency 审计效率 >&
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audit engagement letter 审计业务约定书 [{ K$sd
audit evidence 审计证据 -OZ Xl
audit fee 审计费 &!2
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audit files 审计档案 -uqJ~g D
audit findings 审计中发现的事项 c_x6FoE;L
audit implementation stage 审计实施阶段 <w+K$WE {
audit mark 审计标识 Cd#[b)d ?^
audit materiality 审计重要性 ?W1(
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audit method 审计方法 &48wa^d
audit objective 审计目标，审计目的 52q@&')D4M
audit of financial statements 会计报表审计，财务报表审计 a Rdk^|}
audit opinion 审计意见 {jcrTjmxe
audit period 被审计期间，被审计年度 <`9Q{~*=t
audit plan 审计计划 .AH#D}m
audit planning 编制审计计划，制定审计计划，审计计划 |s+[489g'6
audit planning stage 审计计划阶段 0SwW L q
audit procedure 审计程序 VT? J TW
audit programme 审计程序表，具体审计计划 Q*ZqY
audit report 审计报告 !F/;WjHz
audit report with a disclaimer of opinion 拒绝表示意见审计报告 29z+<?K{
audit report with a qualified opinion 有保留意见的审计报告 =<y$5"|
audit report with an adverse opinion 否定意见的审计报告 lV]hjt-L
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audit report with dual dates 双重日期审计报告 7] @vPr;:
audit reporting stage 审计报告阶段 VzA~w`
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audit responsibility 审计责任 p jvChl5
audit results 审计结果 L:IaJ? +?
audit risk 审计风险 5Z ] `n
audit sampling 审计抽样 &Zs h-
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audit sampling techniques 审计抽样方法，审计抽样技术 D\
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audit strategies 审计策略 CA7tI >y_
audit summary 审计总结，审计小结 -1Yt3M&
audit team 审计小组 NYM$0v`0YK
audit test 审计测试 iSUn}%YFz!
audit trail 审计轨迹 _=3H!b =
audit work 审计工作 J )oa:Q
audit working paper 审计工作底稿 i d\0yRBt
audited financial statement 审计会计报表，已审计财务报表 6P;IKO v^
Auditing Guidelines (the～) 审计规范指南 =Jg5J5
auditing standards 审计准则 ,oT?-PC$z
audit-oriented working paper (审计)业务类工作底稿 S)C =Q~&
authorisation 授权 Bbz#$M!:
authorisation of transaction 交易的授权 >7!4o9)c
availability 可获得性 dz5a! e
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balance 余额；差额；平衡 oil s;*q
balance sheet 资产负债表 ) 2wof(
bank 银行 ,v4Z[ (
bank account 银行账户，银行户头 ^SpD) O{
bank statement 银行对账单 0\qbJ
barter transaction 易货交易，以物换物交易 -A(] ",*J
basis of audit 审计依据 Se9I1~mX
basis of preparation (会计报表的)编制基础 8wp)aGTcU
book of account 账目，账簿 f]^( |*6
borrowing 借款，贷款，借债 ;E l"dqH
branch 分支，分支机构，分店 YC - -&66
brought forward (账户余额等的)承上年，承上期，承上页
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budget 预算 .M!6${N);
building 建筑物；大楼 Qf 6]qJa|
business conditions 业务情况，经营情况 nmn$$=~)
business licence (企业等的)营业执照 Wo&MHMP
business relation 业务关系 sg;G k/]
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