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 t</Kel|D
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审计词汇英汉对照 q4(&.Al\@
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ability to continue as a going concern 持续经营能力 _vvn xG!x&
acceptability 可接受性，可接受程度 0B1*N_.L@
acceptable level of detection risk 检查风险的可接受水平 QT\ S>}
acceptance of engagement 接受委托 S 8h/AW6l
accepting the engagement for the first time 首次接受委托 s`GSc)AI
access to asset 对资产的接触 Alh%Z\
according to 根据，依据，依照 *1}9
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account balance 账户余额 c?b?x
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account for 对……进行会计处理，核算；解释 K'n^,
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accounting 会计，会计学
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accounting advisory serve 会计咨询服务 /
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accounting firm 会计师事务所 )#i]exZ
accounting information 会计信息，会计资料 Cl4y9 |
accounting period 会计期间 -Qqb/y
accounting policies 会计政策 <k}>eGn
accounting professional bodies 会计职业组织，会计职业团体 L{'qZ#N[
accounting records 会计记录 rb&^ ei9B
accounting responsibility 会计责任 =F8uuYX%m
accounting service 会计服务 (/ Z~0hA[Q
accounting standards 会计准则 :3{@LOil^
Accounting Standards for Business Enterprises 企业会计准则 =@ V4V} ?
accounting system 会计系统 u.8vXc
accounting treatment 会计处理 >x&$lT{OY
accuracy 准确性，精确性 NzNAhlX j3
additional audit procedures 追加审计程序 BP*gnXj
addressee 收件人，收信人 HC}D
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Administration of State-owned Assets (the～) 国有资产管理局 BeaX 0#\
administrative laws and regulations 行政法规 +;U}SR<
adverse impact 不利影响，负面影响 7^as~5'&-
adverse opinion 反对意见 ?i)-K?4Sb
advisory group 咨询组，顾问组 NZ9`8&93
agency fee 代理费，代理费用 7Cp>i WV
aggregate 总计，合计为…… XC0G5r tB
alternation of document and record 变造文件和记录 E9%xSMS8@
alternative audit procedures 替代审计程序，备选审计程序
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amend 修改，修订 (!DH'2I[
amortisation 摊销 ^fXNeBj
analytical capacity 分析能力 / D#vs9S
analytical procedures 分析性程序 ]n\WCU ]0
annual financial statements 年度会计报表，年度财务报表 E)H8jBm6w
appendix 附录，附表
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applicable 适用的 vy@;zrs
applicable laws and regulations 适用的法规
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application systems 应用系统 } +i
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apply consistently 一贯地执行，一贯地实施 aSXoY G0\
appropriate 适当的，合适的； f9
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appropriate authorization 适当的授权 DU]MMR
appropriateness of audit evidence 审计证据的适当性 ^7F!>!9Ca
approval 批准，核准 v#YO3nD
assertion (会计报表上的)认定；确认 >UWL T;N/W
assessed level of control risk 对控制风险的评估，控制风险的评估水平 PFUb\AY
asset 资产，财产 "{qhk {
asset restructuring 资产重组 a5L#c=
assignment of duties 职责的划分 7 fqK{^ L
assistant 助理，助理人员 8X5;)h
associated company 联属公司，联营公司 (3{'GX2c
association 联合，结合；协会，社团 zu^?9k
assumption 假设，假定 \q V5mD]"M
at a given date 在某一特定时日 /M v\~vg$1
attestation 鉴证，公证 !+9 H=u
attestation service 鉴证服务 0f;L!.eP
audit adjustment 审计调整
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audit areas 审计领域 vlp]!7 v
audit conclusion 审计结论 .eK1xwhJ
audit effectiveness 审计效果 <MA!?7Z|
audit efficiency 审计效率 H<X4R
audit engagement letter 审计业务约定书 i*W8_C:S
audit evidence 审计证据 ^ylJ_lN&=1
audit fee 审计费 ~ ;wSe[
audit files 审计档案 A<y3Tc?Q
audit findings 审计中发现的事项 XuoI19V[
audit implementation stage 审计实施阶段 7ABHgw~?8r
audit mark 审计标识 >`'#4!}G5j
audit materiality 审计重要性 DY~~pi~
audit method 审计方法 E
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audit objective 审计目标，审计目的 h8u(lIRHQ
audit of financial statements 会计报表审计，财务报表审计 dH#S69>
audit opinion 审计意见 x # BUIi
audit period 被审计期间，被审计年度 nH NMoA
audit plan 审计计划 " *kW
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audit planning 编制审计计划，制定审计计划，审计计划 UyD=x(li
audit planning stage 审计计划阶段 uC 5m xZ
audit procedure 审计程序 JNuo+ P q
audit programme 审计程序表，具体审计计划 +g7Iu! cA
audit report 审计报告 R
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 %q2dpzNW
audit report with a qualified opinion 有保留意见的审计报告 tojJQ6;J
audit report with an adverse opinion 否定意见的审计报告 i
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audit report with dual dates 双重日期审计报告 Rk2ZdNc\
audit reporting stage 审计报告阶段 7s<v06Wo
audit responsibility 审计责任 4-ZiKM
audit results 审计结果 T/)$}#w0i
audit risk 审计风险 qaG%PH}a
audit sampling 审计抽样 0*B_$E06
audit sampling techniques 审计抽样方法，审计抽样技术 7.8ukAud
audit strategies 审计策略 8k H'ai
audit summary 审计总结，审计小结 ? u'JhZ
audit team 审计小组 u; h9Ra1
audit test 审计测试 9 n |H%AC
audit trail 审计轨迹
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audit work 审计工作 g3e\'B'
audit working paper 审计工作底稿 , $78\B^
audited financial statement 审计会计报表，已审计财务报表 q<,? :g$k
Auditing Guidelines (the～) 审计规范指南 P ,xa yy
auditing standards 审计准则 HPVT$EJ
audit-oriented working paper (审计)业务类工作底稿 HEht^ /pJ
authorisation 授权 H ]}Iw5Z
authorisation of transaction 交易的授权 l OI(+74
availability 可获得性 PKwHq<vAsB
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balance 余额；差额；平衡 &nZ=w# _
balance sheet 资产负债表 1 (P >TH
bank 银行 <IK8 Ucp
bank account 银行账户，银行户头 8
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bank statement 银行对账单 - FA# hUK$
barter transaction 易货交易，以物换物交易 bveNd0 hN
basis of audit 审计依据 S%mN6b~{
basis of preparation (会计报表的)编制基础 dH&N<
book of account 账目，账簿 U/D\N0
borrowing 借款，贷款，借债 Z;7f
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branch 分支，分支机构，分店 D
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brought forward (账户余额等的)承上年，承上期，承上页 ^0~ ?3t5
budget 预算 :* A6Ba
building 建筑物；大楼 nDui9C
business conditions 业务情况，经营情况 *2=:(OK
business licence (企业等的)营业执照 r}D`15IHJ
business relation 业务关系 ]c[80F-
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