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 %X|u({(zb
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审计词汇英汉对照 _;M3=MTM9
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ability to continue as a going concern 持续经营能力 ^B:;uyG]M
acceptability 可接受性，可接受程度 3 3zE5 vr
acceptable level of detection risk 检查风险的可接受水平 $b(CN +#
acceptance of engagement 接受委托 y*%uGG5
accepting the engagement for the first time 首次接受委托 Ad&VOh+0
access to asset 对资产的接触 6n^@Ps
according to 根据，依据，依照 6EeO\Qj{
account balance 账户余额 _&%FGcA S
account for 对……进行会计处理，核算；解释 !<24Cy
accounting 会计，会计学 S$ff TdRz
accounting advisory serve 会计咨询服务 0j;q^>
accounting firm 会计师事务所 # %EHcgF
accounting information 会计信息，会计资料 m?kyAW'|
accounting period 会计期间 yzT4D>1,
accounting policies 会计政策 Gk]ZP31u
accounting professional bodies 会计职业组织，会计职业团体 ,u>[cRq w
accounting records 会计记录 IC?(F]$%>
accounting responsibility 会计责任 #_{Q&QUk
accounting service 会计服务 tuL NGU
accounting standards 会计准则 xHMFYt+0$G
Accounting Standards for Business Enterprises 企业会计准则 mRa\ wEg%
accounting system 会计系统 7Ja*T@ ! h
accounting treatment 会计处理 v2_` iwE
accuracy 准确性，精确性 6tFi\,)E
additional audit procedures 追加审计程序 ^q nmKA>"F
addressee 收件人，收信人 z:4_f:70
Administration of State-owned Assets (the～) 国有资产管理局 :AS`1\ C
administrative laws and regulations 行政法规 em'ADRxG+
adverse impact 不利影响，负面影响 q
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adverse opinion 反对意见 K{{_qFj@<y
advisory group 咨询组，顾问组 kRc+OsY9
agency fee 代理费，代理费用 U (#JC(E-#
aggregate 总计，合计为…… xJ2I@*DN
alternation of document and record 变造文件和记录 fbU3-L?
alternative audit procedures 替代审计程序，备选审计程序 0Ni{UV?
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amend 修改，修订 7[w<v(Rc
amortisation 摊销 [q_+s
analytical capacity 分析能力 15hqoo9!
analytical procedures 分析性程序 4 M|u T
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annual financial statements 年度会计报表，年度财务报表 [orL.D]
appendix 附录，附表 > (9\ c
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applicable 适用的 bMxK @$G~
applicable laws and regulations 适用的法规 +D:8r|evH
application systems 应用系统 ) Qd
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apply consistently 一贯地执行，一贯地实施 J | ]
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appropriate 适当的，合适的； !~yBz H;K
征用，挪用 "L:4 7!8
appropriate authorization 适当的授权 U(9_&sL
appropriateness of audit evidence 审计证据的适当性 P.q zP/Ny
approval 批准，核准 g (WP
assertion (会计报表上的)认定；确认 #,u|*O:
assessed level of control risk 对控制风险的评估，控制风险的评估水平 [ r8 ZAS
asset 资产，财产 {eV8h}KIl
asset restructuring 资产重组 KVJ,
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assignment of duties 职责的划分 Be=rBrI>
assistant 助理，助理人员 i5t6$|u:&m
associated company 联属公司，联营公司 RGE(#
association 联合，结合；协会，社团 avL_>7q
assumption 假设，假定 u;gO+)wqv
at a given date 在某一特定时日 \?d3Pn5`
attestation 鉴证，公证
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attestation service 鉴证服务 eM:J_>7t
audit adjustment 审计调整 m^G(q oZ]
audit areas 审计领域 GD{L$#i!
audit conclusion 审计结论 {VL@U$'oI
audit effectiveness 审计效果 >
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audit efficiency 审计效率 L_NiU;cr%
audit engagement letter 审计业务约定书 `om+p
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audit evidence 审计证据 C=/B\G/.9
audit fee 审计费 1J4Pnl+hN
audit files 审计档案 +ti ?7|bK<
audit findings 审计中发现的事项 E5d$n*A
audit implementation stage 审计实施阶段 wDZ<UP=X
audit mark 审计标识 :Iv;%a0 -
audit materiality 审计重要性 akxNT_
audit method 审计方法 ^k ;]"NR
audit objective 审计目标，审计目的 IB/3=4n^|
audit of financial statements 会计报表审计，财务报表审计 @ )?]u
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audit opinion 审计意见 BzP,Tu{,
audit period 被审计期间，被审计年度 hlaN'j
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audit plan 审计计划 >F7w]XH
audit planning 编制审计计划，制定审计计划，审计计划 i(^U <DW$
audit planning stage 审计计划阶段 ]~KLdgru_
audit procedure 审计程序 rtRb r_
audit programme 审计程序表，具体审计计划 x
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audit report 审计报告 kg [ %Q]]
audit report with a disclaimer of opinion 拒绝表示意见审计报告 .h7s
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audit report with a qualified opinion 有保留意见的审计报告 L^3&
audit report with an adverse opinion 否定意见的审计报告 {`QHg O
audit report with dual dates 双重日期审计报告 _ U <fS
audit reporting stage 审计报告阶段 sQvRupYRO
audit responsibility 审计责任 _1p8(n
audit results 审计结果 z %%O-1
audit risk 审计风险 ?Gki0^~J
audit sampling 审计抽样 MC}t8L=
audit sampling techniques 审计抽样方法，审计抽样技术 50W+!'
audit strategies 审计策略 mm-s?+&M;
audit summary 审计总结，审计小结 * x/!i^
audit team 审计小组 u dZOg
audit test 审计测试 G@[8P?M=Z
audit trail 审计轨迹 Y$ ys4X
audit work 审计工作 <Kd(fFe
audit working paper 审计工作底稿 ;u UFgDi
audited financial statement 审计会计报表，已审计财务报表 ~2 w&+@dV%
Auditing Guidelines (the～) 审计规范指南 xH-d<Ht,7
auditing standards 审计准则
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audit-oriented working paper (审计)业务类工作底稿 Nr~$i% [
authorisation 授权 n qcq3o*B
authorisation of transaction 交易的授权 fFjpQ~0
availability 可获得性 z-5`6aE9<
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balance 余额；差额；平衡 f u/8r%:h
balance sheet 资产负债表 /kW Z 8Z
bank 银行 )/H;5 cn
bank account 银行账户，银行户头 r ]DiB:.
bank statement 银行对账单 /BL:"t@-
barter transaction 易货交易，以物换物交易 k$w~ JO!s
basis of audit 审计依据 GXtMX ha,
basis of preparation (会计报表的)编制基础 `>g G"1,]
book of account 账目，账簿 :v&[ !
borrowing 借款，贷款，借债 8M,*w 6P
branch 分支，分支机构，分店 rs&]46i/p
brought forward (账户余额等的)承上年，承上期，承上页 Dqx#i-L23
budget 预算 ,=:K&5mCv
building 建筑物；大楼 9y7N }T6
business conditions 业务情况，经营情况 Zd*$^P, |
business licence (企业等的)营业执照 CLR1 CGnn7
business relation 业务关系 LKIMT
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