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 XbOL/6V ^[
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审计词汇英汉对照 uU\iji\
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ability to continue as a going concern 持续经营能力 &sRJ'oc
acceptability 可接受性，可接受程度 l&A`
acceptable level of detection risk 检查风险的可接受水平 v: 0i5h&M
acceptance of engagement 接受委托 ;i#gk%-
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accepting the engagement for the first time 首次接受委托 rh
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access to asset 对资产的接触 IyuT=A~
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according to 根据，依据，依照 3*TS
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account balance 账户余额 @&W?e?O ~G
account for 对……进行会计处理，核算；解释 #?=cg]v_
accounting 会计，会计学 D{l((t3 =T
accounting advisory serve 会计咨询服务 )-{Qa\6(%
accounting firm 会计师事务所 w g1pt1 `
accounting information 会计信息，会计资料 > ?'FH +2K
accounting period 会计期间 Z%R% D*f@y
accounting policies 会计政策 S_CtE M
accounting professional bodies 会计职业组织，会计职业团体 W< L6,
accounting records 会计记录 31C]TdJ
accounting responsibility 会计责任 ZkJM?Fzq
accounting service 会计服务 ("oA{:@d
accounting standards 会计准则 N w2 bn
Accounting Standards for Business Enterprises 企业会计准则 8( D}y\
accounting system 会计系统 |@ HdTGD
accounting treatment 会计处理 z Y|g#V-
accuracy 准确性，精确性 D=>^m =?0
additional audit procedures 追加审计程序 l}2WW1b(
addressee 收件人，收信人 #c>MUC(?s:
Administration of State-owned Assets (the～) 国有资产管理局 q': wSu u
administrative laws and regulations 行政法规 @7=D ]yu
adverse impact 不利影响，负面影响 20qVzXi
adverse opinion 反对意见 o %%fO
advisory group 咨询组，顾问组 }(K6 YL
agency fee 代理费，代理费用 o4;Nb|kk9+
aggregate 总计，合计为…… NLl~/smMS
alternation of document and record 变造文件和记录 "/?qT ;<$)
alternative audit procedures 替代审计程序，备选审计程序 .[fz x`
amend 修改，修订 J":9
amortisation 摊销 5uer
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analytical capacity 分析能力 wjJ1Psnx
analytical procedures 分析性程序 (O2HB-<rY
annual financial statements 年度会计报表，年度财务报表 U08?*{
appendix 附录，附表 C
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applicable 适用的 rk |(BA
applicable laws and regulations 适用的法规 '>Y
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application systems 应用系统 syf"{bBe
apply consistently 一贯地执行，一贯地实施 Zg&\K~O C
appropriate 适当的，合适的； zYdtQjv
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appropriate authorization 适当的授权 #L0I+ K,K\
appropriateness of audit evidence 审计证据的适当性 L"I] mQvd
approval 批准，核准 @t8kN6.
assertion (会计报表上的)认定；确认 ] <3?=$
assessed level of control risk 对控制风险的评估，控制风险的评估水平 EiN)TB^]
asset 资产，财产 <WJ 0 St
asset restructuring 资产重组 c$kb0VR
assignment of duties 职责的划分 ;
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assistant 助理，助理人员 S "Pj
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associated company 联属公司，联营公司 ^u!Tyb8Dk
association 联合，结合；协会，社团 E$Pjp oQTf
assumption 假设，假定 BpG'e-2
at a given date 在某一特定时日 OX/.v?c
attestation 鉴证，公证 oB
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attestation service 鉴证服务 d $rUxqB.
audit adjustment 审计调整 A9Wqz"[
audit areas 审计领域 u^zitW!X$
audit conclusion 审计结论 Y B~t|m65
audit effectiveness 审计效果 %*c|[7Z~V
audit efficiency 审计效率 t}k'Ba3]:Y
audit engagement letter 审计业务约定书 >Ryss@o
audit evidence 审计证据 u7&'3 ef
audit fee 审计费 lp-Zx[#`}C
audit files 审计档案 ;sR6dT)
audit findings 审计中发现的事项 SM+fG: 4d
audit implementation stage 审计实施阶段 4F,Ql"ae(
audit mark 审计标识 ,Kf8T9z`
audit materiality 审计重要性 pptM &Y
audit method 审计方法 |zq!CLjD@
audit objective 审计目标，审计目的 *X
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audit of financial statements 会计报表审计，财务报表审计 +`zi>=
audit opinion 审计意见 !NLvo _[Y
audit period 被审计期间，被审计年度
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audit plan 审计计划 nQ17E {^pR
audit planning 编制审计计划，制定审计计划，审计计划 K6{ bYho
audit planning stage 审计计划阶段 xY'qm8V
audit procedure 审计程序 `m 3QT3B
audit programme 审计程序表，具体审计计划 ),Ho( %T\
audit report 审计报告 } .3]
audit report with a disclaimer of opinion 拒绝表示意见审计报告 /rxlt
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audit report with a qualified opinion 有保留意见的审计报告 cYM~ IA
audit report with an adverse opinion 否定意见的审计报告 RC{Z)M{~
audit report with dual dates 双重日期审计报告 Mq :'-`
audit reporting stage 审计报告阶段 OZ'.}((?n
audit responsibility 审计责任 )s< WG}
audit results 审计结果 2U v3_i<
audit risk 审计风险 CQ jZAv
audit sampling 审计抽样 :{b6M /
audit sampling techniques 审计抽样方法，审计抽样技术 dH2]ZE0V
audit strategies 审计策略 vdT+,x`
audit summary 审计总结，审计小结 (#B^Hyz!
audit team 审计小组 *V6 QB e
audit test 审计测试 n!ZP?]FR
audit trail 审计轨迹 P"9@8aLB
audit work 审计工作 mKq<'t]^k
audit working paper 审计工作底稿 ;eW'}&|LV
audited financial statement 审计会计报表，已审计财务报表 Km9}^*Mo%
Auditing Guidelines (the～) 审计规范指南 :-u-hO5*8
auditing standards 审计准则 ri<'-w i
audit-oriented working paper (审计)业务类工作底稿 A?Nn>xF9X
authorisation 授权 ;4kx >x*H
authorisation of transaction 交易的授权 m c\ C
availability 可获得性 7mn,{2
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balance 余额；差额；平衡 a#Kmj 0
balance sheet 资产负债表 GL 5^_`n
bank 银行 'EL ||
bank account 银行账户，银行户头 6mBDd>`0
bank statement 银行对账单 u*26>.
barter transaction 易货交易，以物换物交易 X"k^89y$
basis of audit 审计依据 ByhOK}u;P4
basis of preparation (会计报表的)编制基础 s`#ntset0
book of account 账目，账簿 ] ^; b
borrowing 借款，贷款，借债 eA1k)gjE
branch 分支，分支机构，分店 (L
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brought forward (账户余额等的)承上年，承上期，承上页 bk7^%O>
budget 预算 gp$EXJ=
building 建筑物；大楼 8lOZ IbwS
business conditions 业务情况，经营情况 ,T F<y#wed
business licence (企业等的)营业执照 abICoP1zQ
business relation 业务关系 K5!";V
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