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 W5<1 @
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审计词汇英汉对照 u&9|9+"N
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ability to continue as a going concern 持续经营能力 A d=NJhzl
acceptability 可接受性，可接受程度 \\Fl,'
acceptable level of detection risk 检查风险的可接受水平 l5l: 'EY>
acceptance of engagement 接受委托 0jro0f'
accepting the engagement for the first time 首次接受委托 M#I G q
access to asset 对资产的接触 m%X~EwFc.
according to 根据，依据，依照 V+W,# 5
account balance 账户余额 X0 *
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account for 对……进行会计处理，核算；解释 g0 \c
accounting 会计，会计学 ZUVk~X3
accounting advisory serve 会计咨询服务 K!lGo3n]
accounting firm 会计师事务所 P"cc$lB~ I
accounting information 会计信息，会计资料 1X.5cl?V
accounting period 会计期间 6(f[<V!r
accounting policies 会计政策 X25cU{
accounting professional bodies 会计职业组织，会计职业团体 b6 &`]O;%
accounting records 会计记录 vHCz_ FV
accounting responsibility 会计责任 {k-GWYFA
accounting service 会计服务 RM|<(kq
accounting standards 会计准则 wv # 1s3
Accounting Standards for Business Enterprises 企业会计准则 u0^GB9q
accounting system 会计系统 d/k&f5
accounting treatment 会计处理 =q.2S; ?
accuracy 准确性，精确性 X8~ cWW
additional audit procedures 追加审计程序 .36z
addressee 收件人，收信人 g |a2z_R
Administration of State-owned Assets (the～) 国有资产管理局 Jk!}z+X'A
administrative laws and regulations 行政法规 }Gqx2 )H
adverse impact 不利影响，负面影响 '
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adverse opinion 反对意见 \(R(S!xr_
advisory group 咨询组，顾问组 Z,.*!S=?h
agency fee 代理费，代理费用 .Vj;[p8
aggregate 总计，合计为…… f`*Ip? V-
alternation of document and record 变造文件和记录 Mf^ ;('~
alternative audit procedures 替代审计程序，备选审计程序 w&8gA
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amend 修改，修订 cfyN)#9
amortisation 摊销 1C 6H\;
analytical capacity 分析能力 CTv-$7#
analytical procedures 分析性程序 '-p<E"#4Z
annual financial statements 年度会计报表，年度财务报表 L5 Rj;qhi
appendix 附录，附表 )f>s\T
applicable 适用的 f*04=R?w7>
applicable laws and regulations 适用的法规 )zkk%mE/IM
application systems 应用系统 Af pB=3
apply consistently 一贯地执行，一贯地实施 ^EdY:6NJ=A
appropriate 适当的，合适的； -8X* (7
征用，挪用 lwIU|T<4
appropriate authorization 适当的授权 US 9cuah1/
appropriateness of audit evidence 审计证据的适当性 qiV#T +\
approval 批准，核准 ~v$gk
assertion (会计报表上的)认定；确认 e*;-vS9H
assessed level of control risk 对控制风险的评估，控制风险的评估水平 ev7Y^
asset 资产，财产 ,~`R{,N`
asset restructuring 资产重组 O: "gJ4D
assignment of duties 职责的划分 Gdq _T*
assistant 助理，助理人员 bm*Ell\a.
associated company 联属公司，联营公司 f' Dl*d
association 联合，结合；协会，社团 Ouc=4'$-
assumption 假设，假定 3N|,c]|
at a given date 在某一特定时日 Q7zg i
attestation 鉴证，公证 j
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attestation service 鉴证服务 ]e@'9`G-'
audit adjustment 审计调整 W6_/FkO
audit areas 审计领域 !>W _3Ea
audit conclusion 审计结论 m{gx\a.5
audit effectiveness 审计效果
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audit efficiency 审计效率 PXz,[<ET?#
audit engagement letter 审计业务约定书 >_X Rh
audit evidence 审计证据 SE&J)Sj]
audit fee 审计费 /xj^TyWM
audit files 审计档案 JL45!+
audit findings 审计中发现的事项 # kl?
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audit implementation stage 审计实施阶段 ~]a: 9Ev*
audit mark 审计标识 ,d'x]&a
audit materiality 审计重要性 C
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audit method 审计方法 ,Ua`BWF
audit objective 审计目标，审计目的 A6YkoYgC
audit of financial statements 会计报表审计，财务报表审计 jk,: IG
audit opinion 审计意见 (E )@@p7,:
audit period 被审计期间，被审计年度 rTT Uhd
audit plan 审计计划 z )I
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audit planning 编制审计计划，制定审计计划，审计计划 #Y`GWT1==
audit planning stage 审计计划阶段 fx2r\ usX[
audit procedure 审计程序 i9+(gX(t
audit programme 审计程序表，具体审计计划 ~ \z7$9Q
audit report 审计报告 _PZGns,u
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ]p~w`_3v
audit report with a qualified opinion 有保留意见的审计报告 9#L0Q%, *
audit report with an adverse opinion 否定意见的审计报告 eS{lr 4-]
audit report with dual dates 双重日期审计报告 > xb}AY;
audit reporting stage 审计报告阶段 42kr&UY&
audit responsibility 审计责任 cl:h 'aG
audit results 审计结果 NPF"_[RoeV
audit risk 审计风险 MgyV {`
audit sampling 审计抽样 t$m~ O ?I
audit sampling techniques 审计抽样方法，审计抽样技术 U
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audit strategies 审计策略 % H Pwu &
audit summary 审计总结，审计小结 aE BQx
audit team 审计小组 o<Hk/e~
audit test 审计测试 {3cT\u
audit trail 审计轨迹 w}nc ^6qH
audit work 审计工作 qT}<D`\
audit working paper 审计工作底稿 N#
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audited financial statement 审计会计报表，已审计财务报表 C)66 ^l!x
Auditing Guidelines (the～) 审计规范指南 L q<#
auditing standards 审计准则 hF|N81T
audit-oriented working paper (审计)业务类工作底稿 |X@ZM
authorisation 授权 _3v6 c
authorisation of transaction 交易的授权 5jAiqJq~y:
availability 可获得性 ^ur?da9z'
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balance 余额；差额；平衡 CR3<9=Lv>
balance sheet 资产负债表 5nC#<EE
bank 银行 5'=\$Ob
bank account 银行账户，银行户头 If[4]-dq
bank statement 银行对账单 FJxg9!%d
barter transaction 易货交易，以物换物交易 o6L\39v_
basis of audit 审计依据 KG7 ~)g
basis of preparation (会计报表的)编制基础 c &4EO|
book of account 账目，账簿 ehe hTP
borrowing 借款，贷款，借债 [H ^ ktF
branch 分支，分支机构，分店
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brought forward (账户余额等的)承上年，承上期，承上页 @$o.Z;83`r
budget 预算 eW%Ce f
building 建筑物；大楼 ;pn*|Bsq
business conditions 业务情况，经营情况 N 0 <([B;
business licence (企业等的)营业执照 W6STjtT3P
business relation 业务关系 >G ` Uc&=
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