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 cp3O$S
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审计词汇英汉对照 f VpE&F
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ability to continue as a going concern 持续经营能力 6 e :#x:O
acceptability 可接受性，可接受程度 7\ kixfEg
acceptable level of detection risk 检查风险的可接受水平 //- ;uEO
acceptance of engagement 接受委托 OVU+V 0w1a
accepting the engagement for the first time 首次接受委托 fV5MI[ t
access to asset 对资产的接触 hBN A,e:
according to 根据，依据，依照 vFl06N2
account balance 账户余额 N Uo
account for 对……进行会计处理，核算；解释 .WT ar9e#
accounting 会计，会计学 H 5'Ke+4.e
accounting advisory serve 会计咨询服务 9 az {j 1
accounting firm 会计师事务所 i>= !6Hu2
accounting information 会计信息，会计资料 C *U,$8j|}
accounting period 会计期间 /nVGr]t_pj
accounting policies 会计政策 NVq3h\[X
accounting professional bodies 会计职业组织，会计职业团体 }(Dt,F`
accounting records 会计记录 ; n;bap
accounting responsibility 会计责任 {K42PmQL
accounting service 会计服务 S[I-Z_S
accounting standards 会计准则 nx'Yevi0$
Accounting Standards for Business Enterprises 企业会计准则 xjg(}w
accounting system 会计系统 5BB: .
accounting treatment 会计处理 |Y]4PT#EE
accuracy 准确性，精确性 cl
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additional audit procedures 追加审计程序 =p 7eP
addressee 收件人，收信人 db5@+_
Administration of State-owned Assets (the～) 国有资产管理局 LV
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administrative laws and regulations 行政法规 &ub0t9R
adverse impact 不利影响，负面影响 {~+o+LV
adverse opinion 反对意见 K%RjWX=H
advisory group 咨询组，顾问组 Vs@H>97,G
agency fee 代理费，代理费用 "=3bL>\ <
aggregate 总计，合计为…… ud:5_*
alternation of document and record 变造文件和记录 We ?cR b
alternative audit procedures 替代审计程序，备选审计程序 ;FO( mL (
amend 修改，修订 F<LRo}j"9Q
amortisation 摊销 \ O(~:KN
analytical capacity 分析能力 Ue2%w/Yo
analytical procedures 分析性程序 7dtkylW
annual financial statements 年度会计报表，年度财务报表 s\3OqJo%)
appendix 附录，附表 yHjuT+/wM,
applicable 适用的 8 a, pDE
applicable laws and regulations 适用的法规 uo[W|Q
application systems 应用系统 6Us*z KgW
apply consistently 一贯地执行，一贯地实施 ?Oyps7hXx
appropriate 适当的，合适的； I*hzlE
征用，挪用 Z [?zaQ$
appropriate authorization 适当的授权 R
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appropriateness of audit evidence 审计证据的适当性 (~OP)F).
approval 批准，核准 Gx/kel [Y}
assertion (会计报表上的)认定；确认 8D6rShx =
assessed level of control risk 对控制风险的评估，控制风险的评估水平 8m "jd +
asset 资产，财产 Bb zm q
asset restructuring 资产重组 $,
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assignment of duties 职责的划分 ]o3K
assistant 助理，助理人员 \zM3{{mV/
associated company 联属公司，联营公司 }\3jcnn
association 联合，结合；协会，社团 tiQeON-Q_
assumption 假设，假定 $BUm,
at a given date 在某一特定时日 y`8 bx94jB
attestation 鉴证，公证 w$4*/D}Y
attestation service 鉴证服务 tv'=xDCp
audit adjustment 审计调整 G e+ T[
audit areas 审计领域 j Sd[
audit conclusion 审计结论 x n
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audit effectiveness 审计效果 \k>1q/T0V
audit efficiency 审计效率 `|WEz W~
audit engagement letter 审计业务约定书 uN+]q qCf
audit evidence 审计证据 L5 Q^c Y]p
audit fee 审计费 X(JE]6_
audit files 审计档案 W\5PsGUsv
audit findings 审计中发现的事项 Z,1b$:+
audit implementation stage 审计实施阶段 y ]D[JX[
audit mark 审计标识 7-A/2/G<
audit materiality 审计重要性 s|\
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audit method 审计方法 X<mlaXwrA
audit objective 审计目标，审计目的 ?'RB'o~
audit of financial statements 会计报表审计，财务报表审计 o9]i
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audit opinion 审计意见 z=yE- I{
audit period 被审计期间，被审计年度 kcG_ n
audit plan 审计计划 /_qW?LKG/
audit planning 编制审计计划，制定审计计划，审计计划 7r o&Q%
audit planning stage 审计计划阶段 14z
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audit procedure 审计程序 e6gLYhf&
audit programme 审计程序表，具体审计计划 0,5)L\{
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audit report 审计报告 E4,
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 {@ Z=b 5/P
audit report with a qualified opinion 有保留意见的审计报告 r t'pc\|O&
audit report with an adverse opinion 否定意见的审计报告 hMnm>
audit report with dual dates 双重日期审计报告 \- 8S"
audit reporting stage 审计报告阶段 ,)M/mG?,
audit responsibility 审计责任 bYBE h n
audit results 审计结果 $0XR<
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audit risk 审计风险 ;(&S1Rv9
audit sampling 审计抽样 | Pi! UZB
audit sampling techniques 审计抽样方法，审计抽样技术 5
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audit strategies 审计策略 =z[$ o9
audit summary 审计总结，审计小结 l KG' KR.
audit team 审计小组 E<sd\~~A:
audit test 审计测试 WS//0
audit trail 审计轨迹 DR7 JEE
audit work 审计工作 DM,)nh6'
audit working paper 审计工作底稿 B
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audited financial statement 审计会计报表，已审计财务报表 i
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Auditing Guidelines (the～) 审计规范指南 >Og| *g
auditing standards 审计准则 o 3 JSh=
audit-oriented working paper (审计)业务类工作底稿 (0E<Fz
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authorisation 授权 U^8S@#1Q
authorisation of transaction 交易的授权 NG_7jZzXA9
availability 可获得性 yw1-4*$c
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balance 余额；差额；平衡 '0w</g
balance sheet 资产负债表 h"7~`!"~
bank 银行 0.)q 5B`
bank account 银行账户，银行户头 P^AI*t
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bank statement 银行对账单 SH T`
barter transaction 易货交易，以物换物交易 .$fSWlM;
basis of audit 审计依据 {2 k]$|
basis of preparation (会计报表的)编制基础 z( Z7[#.
book of account 账目，账簿 0Wj,=9q
borrowing 借款，贷款，借债 ,b4o
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branch 分支，分支机构，分店 WK0:3q(P
brought forward (账户余额等的)承上年，承上期，承上页 E0AbVa.
budget 预算 QP/ZD|/ t1
building 建筑物；大楼 u+^KP>rM(
business conditions 业务情况，经营情况 1,P\dGmu
business licence (企业等的)营业执照 C_Z/7x*>d
business relation 业务关系 e07u@_'^
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