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 .A(i=!{q
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审计词汇英汉对照 7l R<@$q
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ability to continue as a going concern 持续经营能力 'PpZ/ry$
acceptability 可接受性，可接受程度 N 'i,>
acceptable level of detection risk 检查风险的可接受水平 -TTs.O8P|<
acceptance of engagement 接受委托 HxZ.OZbR
accepting the engagement for the first time 首次接受委托 qU -!7=}7
access to asset 对资产的接触 ]- :1se
according to 根据，依据，依照 ETO$9}x[
account balance 账户余额 ddoFaQ8
account for 对……进行会计处理，核算；解释 iX%n0i
accounting 会计，会计学 GD&htob(
accounting advisory serve 会计咨询服务 ;%Q&hwj
accounting firm 会计师事务所 f?^S bp
accounting information 会计信息，会计资料 w.uK?A>W,
accounting period 会计期间 {p] = ++
accounting policies 会计政策 t.)AggXj#
accounting professional bodies 会计职业组织，会计职业团体 RLHYw@-j@
accounting records 会计记录 +ubnx{VC
accounting responsibility 会计责任 t8/%D gu
accounting service 会计服务 nvt$F%+
accounting standards 会计准则 ^)0 9OV+hF
Accounting Standards for Business Enterprises 企业会计准则 5)`h0T K
accounting system 会计系统 ,Kw5Ro`I:
accounting treatment 会计处理 OJpj}R
accuracy 准确性，精确性 L M
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additional audit procedures 追加审计程序 iP#=:HZu;
addressee 收件人，收信人 'I v_mig
Administration of State-owned Assets (the～) 国有资产管理局 kiX%3(
administrative laws and regulations 行政法规 W5Zqgsy($F
adverse impact 不利影响，负面影响 #9:2s$O[x
adverse opinion 反对意见 5g >wV
advisory group 咨询组，顾问组 u-szt ? O|
agency fee 代理费，代理费用 p411 `]Zf
aggregate 总计，合计为…… 8W -@N
alternation of document and record 变造文件和记录 3D_"y Z
alternative audit procedures 替代审计程序，备选审计程序 `Wn Q
amend 修改，修订 .6m_>Y6
amortisation 摊销 vq>l>as9 O
analytical capacity 分析能力 uR_F,Mp?%u
analytical procedures 分析性程序 0
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annual financial statements 年度会计报表，年度财务报表 Qqq
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appendix 附录，附表 bX2"89{
applicable 适用的 {/|qjkT&W
applicable laws and regulations 适用的法规 7ZsA5%s= ,
application systems 应用系统 sS9%3i/ >
apply consistently 一贯地执行，一贯地实施 :1;Q(9:v
appropriate 适当的，合适的； h1f8ktF
征用，挪用 /oL8;:m
appropriate authorization 适当的授权 m|F:b}0Hb
appropriateness of audit evidence 审计证据的适当性 p `P~i&_
approval 批准，核准 [@ G`Afaf
assertion (会计报表上的)认定；确认 )yj:PY]
assessed level of control risk 对控制风险的评估，控制风险的评估水平 $iPP|Rw
asset 资产，财产 J JnYOau
asset restructuring 资产重组
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assignment of duties 职责的划分 ,S!w'0k|n
assistant 助理，助理人员 -5k2j^r;
associated company 联属公司，联营公司 >emcJVYV`[
association 联合，结合；协会，社团 <kb
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assumption 假设，假定 c!wtf,F
at a given date 在某一特定时日 _| zBUrN
attestation 鉴证，公证 j O8k6<l
attestation service 鉴证服务 /;oqf4MF
audit adjustment 审计调整 _~M^ uW^ l
audit areas 审计领域 &=Y e6 f[
audit conclusion 审计结论 H?Jm'\~
audit effectiveness 审计效果 FS@A8Bb
audit efficiency 审计效率 4l @)K9F
audit engagement letter 审计业务约定书 c\.P/~
audit evidence 审计证据 M_|> kp
audit fee 审计费 zwr\ :Hu4
audit files 审计档案 _^\$" nw
audit findings 审计中发现的事项 XU mR{ A
audit implementation stage 审计实施阶段 d,9`<1{ 9
audit mark 审计标识 79BaDB`{a
audit materiality 审计重要性 b{5K2k&,
audit method 审计方法 x s!p|
audit objective 审计目标，审计目的 s 3r=mp{
audit of financial statements 会计报表审计，财务报表审计 ir[jCea ,
audit opinion 审计意见 >NM\TLET~
audit period 被审计期间，被审计年度 vAi$ [p*im
audit plan 审计计划 W?z #pV+jt
audit planning 编制审计计划，制定审计计划，审计计划 ao$.6X8fQ
audit planning stage 审计计划阶段 UtJ a3ya
audit procedure 审计程序 L1 #Ij#
audit programme 审计程序表，具体审计计划 YZE.@Rz
audit report 审计报告 H{(]9{
audit report with a disclaimer of opinion 拒绝表示意见审计报告 'q{733o
audit report with a qualified opinion 有保留意见的审计报告 Em^ (
audit report with an adverse opinion 否定意见的审计报告 g^~Kze
audit report with dual dates 双重日期审计报告 uaw <
audit reporting stage 审计报告阶段 -]S.<8<$
audit responsibility 审计责任 8;" *6vHZ
audit results 审计结果 ;3m!:
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audit risk 审计风险 thW<
audit sampling 审计抽样 k\7:{ y@,
audit sampling techniques 审计抽样方法，审计抽样技术 jbte
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audit strategies 审计策略 %XTA;lrz
audit summary 审计总结，审计小结 lE5v-z? &|
audit team 审计小组 }Je>
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audit test 审计测试 cQUC.TZ_
audit trail 审计轨迹 ux-CpI
audit work 审计工作 @pza>^wk
audit working paper 审计工作底稿 N_DT7
audited financial statement 审计会计报表，已审计财务报表 z@VP:au
Auditing Guidelines (the～) 审计规范指南 :`Az/U[
auditing standards 审计准则 ra6o>lI(,
audit-oriented working paper (审计)业务类工作底稿 K : LL_,
authorisation 授权 =f 7r69I"
authorisation of transaction 交易的授权 , mFsM!|
availability 可获得性 0l \y.
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balance 余额；差额；平衡 %[QV,fD'E
balance sheet 资产负债表 K%j&/T j1
bank 银行 buMq F-j
bank account 银行账户，银行户头 9#/(N#>
bank statement 银行对账单 rrBAQY|.
barter transaction 易货交易，以物换物交易 {}Ejt:rKN
basis of audit 审计依据 F%/ h*
basis of preparation (会计报表的)编制基础 }1H=wg>\
book of account 账目，账簿 , |T7hTn=
borrowing 借款，贷款，借债 xN"Z1n7t
branch 分支，分支机构，分店 Z)"61)
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brought forward (账户余额等的)承上年，承上期，承上页 O #kq^C}
budget 预算 v"Jgw;3
building 建筑物；大楼 slW3qRT\k
business conditions 业务情况，经营情况 $t =O:
business licence (企业等的)营业执照 jE/oA<^
business relation 业务关系 f4('gl9
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