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 lO)-QE+
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审计词汇英汉对照 \ct7~!qM
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ability to continue as a going concern 持续经营能力 2$S^3$k'
acceptability 可接受性，可接受程度 `]*BDSvE
acceptable level of detection risk 检查风险的可接受水平 (Qf"|3R4
acceptance of engagement 接受委托 7Qoy~=E
accepting the engagement for the first time 首次接受委托 E GD&/%aC
access to asset 对资产的接触 (zv)c w%
according to 根据，依据，依照 CEOD$nYc
account balance 账户余额 @ x u/&pbI
account for 对……进行会计处理，核算；解释 s }m.r5
accounting 会计，会计学 j=>:{`*c
accounting advisory serve 会计咨询服务 ? |}%A9
accounting firm 会计师事务所 &n 1 \^:
accounting information 会计信息，会计资料 xNLvK:@0p
accounting period 会计期间 Y#[Wv1hi
accounting policies 会计政策 f
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accounting professional bodies 会计职业组织，会计职业团体 6|{$]<'
accounting records 会计记录 ~]Md*F[4*e
accounting responsibility 会计责任 2p6`@8*34
accounting service 会计服务 !/]vt?v#^
accounting standards 会计准则 RCCI}ov U
Accounting Standards for Business Enterprises 企业会计准则 '5V#sq;Z
accounting system 会计系统 ;`p!/9il
accounting treatment 会计处理 335\0~;3
accuracy 准确性，精确性 k uEB
additional audit procedures 追加审计程序 e
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addressee 收件人，收信人 0qd gt
Administration of State-owned Assets (the～) 国有资产管理局 Z3jtq-y
administrative laws and regulations 行政法规 $d[ -f eU
adverse impact 不利影响，负面影响 =5 zx]N1r
adverse opinion 反对意见 sPKyg
advisory group 咨询组，顾问组 4R8W ot
agency fee 代理费，代理费用 {\
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aggregate 总计，合计为…… hp:8e@
alternation of document and record 变造文件和记录 }3rWmo8V
alternative audit procedures 替代审计程序，备选审计程序 `% a+LU2
amend 修改，修订 oJ<Wh @
amortisation 摊销 VOmWRy"L
analytical capacity 分析能力 fBZ\,
analytical procedures 分析性程序 E\ 'X|/$a
annual financial statements 年度会计报表，年度财务报表 ,vN0Jpf}\8
appendix 附录，附表 IQ9jTkW l
applicable 适用的 [>pqf
applicable laws and regulations 适用的法规 MZ/PXY
application systems 应用系统 pbM"tr_A{
apply consistently 一贯地执行，一贯地实施 Ku
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appropriate 适当的，合适的； tOu:j [
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appropriate authorization 适当的授权 NbDfD3
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appropriateness of audit evidence 审计证据的适当性 m{ya%F
approval 批准，核准 RR 8Z 9D;
assertion (会计报表上的)认定；确认 KPT@I3P
assessed level of control risk 对控制风险的评估，控制风险的评估水平 C 6"bGA
asset 资产，财产 ]0g%)f uMf
asset restructuring 资产重组 /nX+*L}d/
assignment of duties 职责的划分 %s#`i$|z*n
assistant 助理，助理人员 6BPZ
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associated company 联属公司，联营公司 tFYIKiq2
association 联合，结合；协会，社团 E\%'/3o
assumption 假设，假定 qtv>`:neB
at a given date 在某一特定时日 @3 UVl^T
attestation 鉴证，公证 qZ39T TQ*p
attestation service 鉴证服务 o4Bl!7U
audit adjustment 审计调整 ji &*0GJQ
audit areas 审计领域 TF@HwF"#
audit conclusion 审计结论 V
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audit effectiveness 审计效果 4cO||OsMU
audit efficiency 审计效率 ,0~/ Cn
audit engagement letter 审计业务约定书 vGk}
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audit evidence 审计证据 kZlRS^6
audit fee 审计费 E9Q?@' h
audit files 审计档案 ? }k~>. \
audit findings 审计中发现的事项 YS_9M Pi
audit implementation stage 审计实施阶段 c0 H8FF3
audit mark 审计标识 >%"Q]p
audit materiality 审计重要性 JMMsOA_ ]
audit method 审计方法 us.+nnd
audit objective 审计目标，审计目的 mQ9%[U,
audit of financial statements 会计报表审计，财务报表审计 F C= %_y
audit opinion 审计意见 Wu
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audit period 被审计期间，被审计年度 3,K*r"=
audit plan 审计计划 {,5=U@J
audit planning 编制审计计划，制定审计计划，审计计划 o
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audit planning stage 审计计划阶段 S*H :/Ip
audit procedure 审计程序 ] c8 $%
audit programme 审计程序表，具体审计计划 =f)S=0U F
audit report 审计报告 YL
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 |\/0S
audit report with a qualified opinion 有保留意见的审计报告 tk^1Ga3
audit report with an adverse opinion 否定意见的审计报告 z N\~ v
audit report with dual dates 双重日期审计报告 `TkI yGr
audit reporting stage 审计报告阶段 Z?%j5G=4w
audit responsibility 审计责任 ZS uMQ32
audit results 审计结果 HY]vaA`
audit risk 审计风险 zS:89y<
audit sampling 审计抽样 3 I_"vk
audit sampling techniques 审计抽样方法，审计抽样技术 Y/t:9Aau
audit strategies 审计策略 I
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audit summary 审计总结，审计小结 Ne]/ sQ0
audit team 审计小组
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audit test 审计测试 B;8YX>r
audit trail 审计轨迹 h(;qnV'
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audit work 审计工作 Z q|oj ^
audit working paper 审计工作底稿 9?*BN\E5S
audited financial statement 审计会计报表，已审计财务报表 ?lxI&
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Auditing Guidelines (the～) 审计规范指南 Ng
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auditing standards 审计准则 ^g,[#Rh
audit-oriented working paper (审计)业务类工作底稿 SnbH`\U"
authorisation 授权 F}Bc +i#]
authorisation of transaction 交易的授权 KJa?Tw nC
availability 可获得性 1K'0ajl1A
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balance 余额；差额；平衡 :):=
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balance sheet 资产负债表 Y2Mti- \
bank 银行 r'hr 'wZ
bank account 银行账户，银行户头 x8T5aS
bank statement 银行对账单 !MB %
barter transaction 易货交易，以物换物交易 r^P}xGGK
basis of audit 审计依据 %E7+W{?*1
basis of preparation (会计报表的)编制基础 nzD
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book of account 账目，账簿 I}Z
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borrowing 借款，贷款，借债 E{r_CR+8
branch 分支，分支机构，分店 VEd#LSh
brought forward (账户余额等的)承上年，承上期，承上页 @A6\v+ih
budget 预算 p5C
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building 建筑物；大楼 1fL@rR
business conditions 业务情况，经营情况 [E(DGt
business licence (企业等的)营业执照 ?B %y)K
business relation 业务关系 tc@
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