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 GGuU( sL*
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审计词汇英汉对照 ;-Yvi,sS+
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ability to continue as a going concern 持续经营能力 N5 5F5
acceptability 可接受性，可接受程度 @A1f#Ed<
acceptable level of detection risk 检查风险的可接受水平 G JRl{ Y
acceptance of engagement 接受委托 n= <c_a)Nb
accepting the engagement for the first time 首次接受委托 Nu"v
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access to asset 对资产的接触 ~b~Tq
according to 根据，依据，依照 cz9 J&Le>
account balance 账户余额 W Ej{2+
account for 对……进行会计处理，核算；解释 |_TiF ;^
accounting 会计，会计学 RK!9(^Ja
accounting advisory serve 会计咨询服务 '. "_TEIF
accounting firm 会计师事务所 dS6 $
accounting information 会计信息，会计资料 i&:SWH =
accounting period 会计期间 NuQ!hu h
accounting policies 会计政策 <_xG)vwh.
accounting professional bodies 会计职业组织，会计职业团体 b e8T< F
accounting records 会计记录 q 2EDrZ
accounting responsibility 会计责任 d0 )725Ia
accounting service 会计服务 x2B8G;6u
accounting standards 会计准则 PGP#$JC
Accounting Standards for Business Enterprises 企业会计准则 OeqKKVuQ
accounting system 会计系统 hQ@k|3=Re
accounting treatment 会计处理 \Aw kK3
accuracy 准确性，精确性 01?+j%k=m/
additional audit procedures 追加审计程序 '. bf88D
addressee 收件人，收信人 s : tX3X
Administration of State-owned Assets (the～) 国有资产管理局 sjyr9AF
administrative laws and regulations 行政法规 :PT{>r [
adverse impact 不利影响，负面影响 UDG1F_& h
adverse opinion 反对意见 9w=7A>.U
advisory group 咨询组，顾问组 A
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agency fee 代理费，代理费用 oy8jc];SO
aggregate 总计，合计为…… =5\*Zh1
alternation of document and record 变造文件和记录 _;k<=ns(=
alternative audit procedures 替代审计程序，备选审计程序 \|0z:R;X
amend 修改，修订 kGV:=h
amortisation 摊销 qLCN ANWnd
analytical capacity 分析能力 # sw4)* v
analytical procedures 分析性程序 9 -pt}U
annual financial statements 年度会计报表，年度财务报表 I<# X#_YP
appendix 附录，附表 B%8@yS
applicable 适用的 |}4\Gm
applicable laws and regulations 适用的法规 f'=u`*(b7
application systems 应用系统 I }_}VSG(
apply consistently 一贯地执行，一贯地实施 DquL r+s~
appropriate 适当的，合适的； ~, } |~
征用，挪用 `q3 6`W n
appropriate authorization 适当的授权 EHC7b^|3}
appropriateness of audit evidence 审计证据的适当性 ~$u9
approval 批准，核准 MZV$YD^S
assertion (会计报表上的)认定；确认 Og 1-LP|X
assessed level of control risk 对控制风险的评估，控制风险的评估水平 ]6e(-v!U
asset 资产，财产 |]9@Jdm V
asset restructuring 资产重组 kO\ O$J^S
assignment of duties 职责的划分 =^ KgNQ
assistant 助理，助理人员 %M
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associated company 联属公司，联营公司 1 sHjM %
association 联合，结合；协会，社团 MDlH[PJ@i
assumption 假设，假定 zFjz%:0
at a given date 在某一特定时日 K83
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attestation 鉴证，公证 U82 3q-x
attestation service 鉴证服务 i4 7LX;}
audit adjustment 审计调整 iN&oSpQ
audit areas 审计领域 D./{f 8
audit conclusion 审计结论 (xb2H~WrN
audit effectiveness 审计效果 Wq4<
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audit efficiency 审计效率 :IZAdlz[@
audit engagement letter 审计业务约定书 tKV,
audit evidence 审计证据 ? 0; 2ct
audit fee 审计费 1b%Oi.;
audit files 审计档案 EnWv9I<
audit findings 审计中发现的事项 bA)nWWSg=
audit implementation stage 审计实施阶段 V O0:4{-
audit mark 审计标识 dx@dnWRT,
audit materiality 审计重要性 f8;?WSGyD2
audit method 审计方法 GTR*3,rw
audit objective 审计目标，审计目的 (p5q MP]
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audit of financial statements 会计报表审计，财务报表审计 >=0]7k;
audit opinion 审计意见 m54> }
audit period 被审计期间，被审计年度 ^s{F f+]W
audit plan 审计计划 *:n7B \.
audit planning 编制审计计划，制定审计计划，审计计划 Lng. X8D
audit planning stage 审计计划阶段 h r];!.Fv
audit procedure 审计程序 h^ Cm\V
audit programme 审计程序表，具体审计计划
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audit report 审计报告 U
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 J N/=x2n.
audit report with a qualified opinion 有保留意见的审计报告 F%6wd M W
audit report with an adverse opinion 否定意见的审计报告 4 e LZ
audit report with dual dates 双重日期审计报告 8NfXYR#
audit reporting stage 审计报告阶段 46g0
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audit responsibility 审计责任 o ks;G([
audit results 审计结果 Z{ B
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audit risk 审计风险 ? "Ez
audit sampling 审计抽样 Q'n+K5&p
audit sampling techniques 审计抽样方法，审计抽样技术 5f7id7SI
audit strategies 审计策略 |<u+Xi
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audit summary 审计总结，审计小结 m8L *LB
audit team 审计小组 N~,
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audit test 审计测试 _3aE]\O[
audit trail 审计轨迹 @mCe{r*`
audit work 审计工作 6=/sEz S'
audit working paper 审计工作底稿 uP* kvi:e
audited financial statement 审计会计报表，已审计财务报表 xS 1|t};
Auditing Guidelines (the～) 审计规范指南 ><}nZ7
auditing standards 审计准则 /Z6lnm7wJ
audit-oriented working paper (审计)业务类工作底稿 <W #G)c0
authorisation 授权 -*k2: i`
authorisation of transaction 交易的授权 3/+kjY/
availability 可获得性 9I/l+IS"X
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balance 余额；差额；平衡 s>/Xb2 \
balance sheet 资产负债表 y n\c;Z
bank 银行 /F;2wT;
bank account 银行账户，银行户头 vcFR Td
bank statement 银行对账单 lMFo)4&P
barter transaction 易货交易，以物换物交易 wnC } TWxX
basis of audit 审计依据 U,W MP<5&
basis of preparation (会计报表的)编制基础 6-|?ya
book of account 账目，账簿 [P+kQBL pL
borrowing 借款，贷款，借债 hV(^Y)f
branch 分支，分支机构，分店 C >Hdp_Lm
brought forward (账户余额等的)承上年，承上期，承上页 h}a}Ha bA
budget 预算 |J!mM< *K
building 建筑物；大楼 Zye04 &x9k
business conditions 业务情况，经营情况 $0 .6No_|
business licence (企业等的)营业执照 )8C`
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business relation 业务关系 JP Zp*5c6A
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