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 L;'"A# Pa
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审计词汇英汉对照 :n.f_v} 6
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ability to continue as a going concern 持续经营能力 c%'RR?Tl
acceptability 可接受性，可接受程度 3~ S8!nx
acceptable level of detection risk 检查风险的可接受水平 m6[0Kws&
acceptance of engagement 接受委托 fM^qQM[lG
accepting the engagement for the first time 首次接受委托 8\5 T3AF
access to asset 对资产的接触 :]^P1sH[
according to 根据，依据，依照 lMg+R<$~I
account balance 账户余额 |,!IZ-
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account for 对……进行会计处理，核算；解释 7w/4Q iI
accounting 会计，会计学 ;[ u %_
accounting advisory serve 会计咨询服务 O2f-5Y$@
accounting firm 会计师事务所 ,kF}lo)
accounting information 会计信息，会计资料 f=mZu1(FZ
accounting period 会计期间 I.94v
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accounting policies 会计政策
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accounting professional bodies 会计职业组织，会计职业团体 h >s!K9
accounting records 会计记录 \3S8 62B7
accounting responsibility 会计责任 <\
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accounting service 会计服务 8= Z9T<K
accounting standards 会计准则 p%R
Accounting Standards for Business Enterprises 企业会计准则 LkK~%tY
accounting system 会计系统 Oo
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accounting treatment 会计处理 N,;5{y1;J
accuracy 准确性，精确性 8@2OJ =`[
additional audit procedures 追加审计程序 !=:$lzS^
addressee 收件人，收信人 (r D_(%o
Administration of State-owned Assets (the～) 国有资产管理局 vDxe/x%
administrative laws and regulations 行政法规 kMt 8/ E`
adverse impact 不利影响，负面影响 KNLfp1!
adverse opinion 反对意见 | >JS!NM
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advisory group 咨询组，顾问组 a
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agency fee 代理费，代理费用 _G.>+!"2/
aggregate 总计，合计为…… <- D0 u?8
alternation of document and record 变造文件和记录 eK!V
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alternative audit procedures 替代审计程序，备选审计程序 *Ie7{EhJ'
amend 修改，修订 M #=]
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amortisation 摊销 vbD{N3p)?n
analytical capacity 分析能力 8peDI7[|
analytical procedures 分析性程序 7 El[ >
annual financial statements 年度会计报表，年度财务报表 fIwV\ ,s
appendix 附录，附表 8_6Q~
applicable 适用的 MvWaB
applicable laws and regulations 适用的法规 ykX/9y+-s
application systems 应用系统 * ]VFvh
apply consistently 一贯地执行，一贯地实施 4@ML3d/
appropriate 适当的，合适的； 4
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征用，挪用 4 W)B'+ZK8
appropriate authorization 适当的授权 T<w5vqFDu
appropriateness of audit evidence 审计证据的适当性 y1bbILWej
approval 批准，核准 }woo%N P
assertion (会计报表上的)认定；确认 j"|=C$Kn/
assessed level of control risk 对控制风险的评估，控制风险的评估水平 , eZ1uBI?
asset 资产，财产 T|dY
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asset restructuring 资产重组 NZ-\h
assignment of duties 职责的划分 B&.FO O
assistant 助理，助理人员 w`i l=ZAC
associated company 联属公司，联营公司 2 4 )(5!:"
association 联合，结合；协会，社团 =UJ:t Sr
assumption 假设，假定 X 90J!
at a given date 在某一特定时日 -: Ia^{YN
attestation 鉴证，公证 43Qtj$F
attestation service 鉴证服务 (s7;^)}z x
audit adjustment 审计调整 R%qGPO5Z\c
audit areas 审计领域 cnFI
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audit conclusion 审计结论 NN
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audit effectiveness 审计效果 5i1>I=N
audit efficiency 审计效率 "Za >ZRR
audit engagement letter 审计业务约定书 MF'$~gxo
audit evidence 审计证据 KOp162X>r
audit fee 审计费 jlBanGs?
audit files 审计档案 , 'ZD=4_
audit findings 审计中发现的事项 G_k~X"
audit implementation stage 审计实施阶段 U F<uU-C"
audit mark 审计标识 Rx);7j/5
audit materiality 审计重要性 dUF&."pW e
audit method 审计方法 -"h;uDz|z
audit objective 审计目标，审计目的 %_{tzXim
audit of financial statements 会计报表审计，财务报表审计 .$%Soyr?,
audit opinion 审计意见 bBS,-v N
audit period 被审计期间，被审计年度 %QKRFPYhS
audit plan 审计计划 ?F6pEt4
audit planning 编制审计计划，制定审计计划，审计计划 _`_%Y(Xat
audit planning stage 审计计划阶段 f 3H ed
audit procedure 审计程序 L2pp6bW
audit programme 审计程序表，具体审计计划 '6xQT-sUih
audit report 审计报告 C_n9T{k
audit report with a disclaimer of opinion 拒绝表示意见审计报告 q|v(Edt|_[
audit report with a qualified opinion 有保留意见的审计报告 @1 U&UH
audit report with an adverse opinion 否定意见的审计报告 T: IW%?M
audit report with dual dates 双重日期审计报告 z(fAnn
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audit reporting stage 审计报告阶段 E !a |Xp
audit responsibility 审计责任 -#2)?NkeE
audit results 审计结果 spGB)k ,^
audit risk 审计风险 \z$p%4`E@
audit sampling 审计抽样 %ix)8+Eb
audit sampling techniques 审计抽样方法，审计抽样技术 }p!HT6 tZ
audit strategies 审计策略 =ZDAeVz3w
audit summary 审计总结，审计小结 rfgI$eu
audit team 审计小组 8}F zZ?DRy
audit test 审计测试 >OG:vw)E
audit trail 审计轨迹 q&Gz ]
audit work 审计工作 '{J&M|<A
audit working paper 审计工作底稿 B:e
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audited financial statement 审计会计报表，已审计财务报表 dd\n8f
Auditing Guidelines (the～) 审计规范指南 H~+ l7OhV
auditing standards 审计准则 YQpSlCCo
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audit-oriented working paper (审计)业务类工作底稿 %_(H{y_!
authorisation 授权 @*qz(h]\
authorisation of transaction 交易的授权 #%D_Y33;
availability 可获得性 +> WM[o^I
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balance 余额；差额；平衡 )@L'wW
balance sheet 资产负债表 K,w"_T
bank 银行 3q'&j, ,^
bank account 银行账户，银行户头 T[sDVkCbxf
bank statement 银行对账单 rN%F)
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barter transaction 易货交易，以物换物交易 -,+q#
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basis of audit 审计依据 ,WG<hgg-U)
basis of preparation (会计报表的)编制基础 |6(ZD^w
book of account 账目，账簿 6X\ 2 GC9
borrowing 借款，贷款，借债 _x? uU
branch 分支，分支机构，分店 V0%V5>
brought forward (账户余额等的)承上年，承上期，承上页 u n=2}@ '
budget 预算 %^8 ^yZz
building 建筑物；大楼 3Ezy %7
business conditions 业务情况，经营情况 F P> )&3>_
business licence (企业等的)营业执照 Ma\ Gb+>
business relation 业务关系 dpFVN[\oK
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