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 |cY`x(?yP
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审计词汇英汉对照 t g/H2p^Y
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ability to continue as a going concern 持续经营能力 (i GTACoF
acceptability 可接受性，可接受程度 _XT pU
acceptable level of detection risk 检查风险的可接受水平 ,[;G|et
acceptance of engagement 接受委托 BORA(,
accepting the engagement for the first time 首次接受委托 z$Qbj
access to asset 对资产的接触 ^}C \zW
according to 根据，依据，依照 eiOW#_"\
account balance 账户余额 mcok/,/
account for 对……进行会计处理，核算；解释 8r!zBKq2~
accounting 会计，会计学 "
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accounting advisory serve 会计咨询服务 k_R" CKd
accounting firm 会计师事务所 ze;KhUPRm
accounting information 会计信息，会计资料 6@Y|"b
accounting period 会计期间 IM+ o.@f-
accounting policies 会计政策 /Q )\ +
accounting professional bodies 会计职业组织，会计职业团体 s(8W_4&'
accounting records 会计记录 ,2)6s\]/b
accounting responsibility 会计责任 I O> yIU[
accounting service 会计服务 cGD(.=
accounting standards 会计准则 h7 I{
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Accounting Standards for Business Enterprises 企业会计准则 ;=Us A B]
accounting system 会计系统 S@sO;-^+
accounting treatment 会计处理 p<;0g9,1
accuracy 准确性，精确性 0?M:6zf_iv
additional audit procedures 追加审计程序 39jG8zr=Z[
addressee 收件人，收信人 %0
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Administration of State-owned Assets (the～) 国有资产管理局 M@ZI\
administrative laws and regulations 行政法规 |WUG}G")*x
adverse impact 不利影响，负面影响 ]:\dPw`A
adverse opinion 反对意见 ?' je)F
advisory group 咨询组，顾问组 b u"!jHPB
agency fee 代理费，代理费用 #o2[hibq
aggregate 总计，合计为…… Q3SS/eNP
alternation of document and record 变造文件和记录 bJ;'`sw1
alternative audit procedures 替代审计程序，备选审计程序 -`t^7pr
amend 修改，修订 [fIg{Q
amortisation 摊销 Ic4H# w
analytical capacity 分析能力 >"<Wjr8W!$
analytical procedures 分析性程序 9)=ctoZ'
annual financial statements 年度会计报表，年度财务报表 <Ok3 FE.K
appendix 附录，附表 VD\=`r)nT
applicable 适用的 b_):MQ1{
applicable laws and regulations 适用的法规 4'Zp-k?5`
application systems 应用系统 #5j\C+P}|
apply consistently 一贯地执行，一贯地实施 Hq 188<
appropriate 适当的，合适的； "g#i'"qnW
征用，挪用 "wHFN>5B
appropriate authorization 适当的授权 -PQv ?5
appropriateness of audit evidence 审计证据的适当性 BF <ikilR
approval 批准，核准 MqUH',\3
assertion (会计报表上的)认定；确认 kS h( u
assessed level of control risk 对控制风险的评估，控制风险的评估水平 _/K_[w 1
asset 资产，财产 IaXeRq?<
asset restructuring 资产重组 N.{D$"
assignment of duties 职责的划分 &8 x -o,
assistant 助理，助理人员 J)C/u{o
associated company 联属公司，联营公司
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association 联合，结合；协会，社团 veh<R]U
assumption 假设，假定 O1mK e%'|
at a given date 在某一特定时日 ia 73?*mXT
attestation 鉴证，公证 ? K\axf>F
attestation service 鉴证服务 Y
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audit adjustment 审计调整 }Z,x~G
audit areas 审计领域 Wiu"k%Qsh
audit conclusion 审计结论 &JI8]JmU)
audit effectiveness 审计效果 _#h_:
audit efficiency 审计效率 1y4
audit engagement letter 审计业务约定书 Ue~CwFOc
audit evidence 审计证据 #
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audit fee 审计费 680o)hh4m>
audit files 审计档案 ` ^y7f
audit findings 审计中发现的事项 h2""9aP !
audit implementation stage 审计实施阶段 8pgEix/M5o
audit mark 审计标识 {8%a5DiM
audit materiality 审计重要性 \} :PLCKT
audit method 审计方法 (=@h23
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audit objective 审计目标，审计目的 {jX2}
audit of financial statements 会计报表审计，财务报表审计 6f*CvW
audit opinion 审计意见 3kMf!VL
audit period 被审计期间，被审计年度 3jC_AO %T
audit plan 审计计划 .h4 \Y A
audit planning 编制审计计划，制定审计计划，审计计划 >&5DsV.B
audit planning stage 审计计划阶段 0=E]cQwh
audit procedure 审计程序 *ppf fz
audit programme 审计程序表，具体审计计划 \)?H J
audit report 审计报告 Eg3q!J&Z
audit report with a disclaimer of opinion 拒绝表示意见审计报告 :zF, A,)
audit report with a qualified opinion 有保留意见的审计报告 H}bJ"(9$vC
audit report with an adverse opinion 否定意见的审计报告 MFAH%Z$
audit report with dual dates 双重日期审计报告 ';=O 0)u
audit reporting stage 审计报告阶段 =$Nq
audit responsibility 审计责任 kq,ucU%>p
audit results 审计结果 nK%LRcAs
audit risk 审计风险 m-"w0Rl1T
audit sampling 审计抽样 exUu7& *:
audit sampling techniques 审计抽样方法，审计抽样技术 7Da`
audit strategies 审计策略 c|@bwat4
audit summary 审计总结，审计小结 d,n 'n
audit team 审计小组 cq /$ N
audit test 审计测试 @7j AL -
audit trail 审计轨迹 HqT# $}rv
audit work 审计工作 <;Zmjeb+#
audit working paper 审计工作底稿 BeoDKdAwY
audited financial statement 审计会计报表，已审计财务报表 )C] g ld;8
Auditing Guidelines (the～) 审计规范指南 76h ,]xi
auditing standards 审计准则 oHn
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audit-oriented working paper (审计)业务类工作底稿 pohp&Tc
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authorisation 授权 | Uh
authorisation of transaction 交易的授权 aH/
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availability 可获得性 s{\8om '-
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balance 余额；差额；平衡 T !WT;A
balance sheet 资产负债表 O5nD+qTQ#
bank 银行 9H `XeQ.
bank account 银行账户，银行户头 XG{zlOD+
bank statement 银行对账单 w HMX=N1/
barter transaction 易货交易，以物换物交易 '^~{@~ ;%L
basis of audit 审计依据
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basis of preparation (会计报表的)编制基础 z !rL
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book of account 账目，账簿 "8jf81V*
borrowing 借款，贷款，借债 8(&[Rs?K
branch 分支，分支机构，分店 70tH:Z )"
brought forward (账户余额等的)承上年，承上期，承上页
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budget 预算 MH9q ;?.J
building 建筑物；大楼 Ata:^qI
business conditions 业务情况，经营情况 co|aC!7
business licence (企业等的)营业执照 ;dZZ;#k%
business relation 业务关系 Hp!-248 S
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