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 58 >C,+
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审计词汇英汉对照 *kM^l!<g
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ability to continue as a going concern 持续经营能力 DV5K)m&G
acceptability 可接受性，可接受程度 ?#]wx H,
acceptable level of detection risk 检查风险的可接受水平 U9/6F8D1Y1
acceptance of engagement 接受委托 Mq,2S
accepting the engagement for the first time 首次接受委托 CA[3 R
access to asset 对资产的接触 -qNun3
according to 根据，依据，依照 2M$^|j:[
account balance 账户余额 `"RT(` m
account for 对……进行会计处理，核算；解释 - :~"c@D
accounting 会计，会计学 v3I-i|L<)
accounting advisory serve 会计咨询服务 sO$X5S C9
accounting firm 会计师事务所 U ,7O{YM
accounting information 会计信息，会计资料 .tQeOZW'
accounting period 会计期间 4m
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accounting policies 会计政策 5!V%0EQqw
accounting professional bodies 会计职业组织，会计职业团体 HB :VpNFn
accounting records 会计记录 @Lk!nP
accounting responsibility 会计责任 , SB5"
accounting service 会计服务 5u=$m^@{
accounting standards 会计准则 Zv|TvlyT"
Accounting Standards for Business Enterprises 企业会计准则 AR?1_]"=
accounting system 会计系统 \iQ{Q &JR:
accounting treatment 会计处理 NR9=V
accuracy 准确性，精确性 <%b a
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additional audit procedures 追加审计程序 0T7c =5z4W
addressee 收件人，收信人 }P*x /z~
Administration of State-owned Assets (the～) 国有资产管理局 \\iX9-aI<
administrative laws and regulations 行政法规 x3t os!Y
adverse impact 不利影响，负面影响 /c|X:F!;X#
adverse opinion 反对意见 ,(y6XUV~
advisory group 咨询组，顾问组 dW#T1mB
agency fee 代理费，代理费用 u [D z~
aggregate 总计，合计为…… hRaX!QcG3
alternation of document and record 变造文件和记录 2uT"LW/( H
alternative audit procedures 替代审计程序，备选审计程序 +.pri
amend 修改，修订 ?&_u$Nn
amortisation 摊销 ttfCiP$
analytical capacity 分析能力 b2Oj 1dP 1
analytical procedures 分析性程序 Rn9e#_ Az
annual financial statements 年度会计报表，年度财务报表 ^+k~{ F,)
appendix 附录，附表 X')t6DQ( I
applicable 适用的 ["N_t:9I
applicable laws and regulations 适用的法规 F!qt=)V@w
application systems 应用系统 a%XF"*^v
apply consistently 一贯地执行，一贯地实施 }O+` X) 9
appropriate 适当的，合适的； t`Lh(`
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appropriate authorization 适当的授权 F9Co m}
appropriateness of audit evidence 审计证据的适当性 H63?Erh>a
approval 批准，核准 -I'Jm=q3]
assertion (会计报表上的)认定；确认 5KgAY;|
assessed level of control risk 对控制风险的评估，控制风险的评估水平 6.6; oa4j
asset 资产，财产 :D:Y-cG*n<
asset restructuring 资产重组 YS0^ !7u
assignment of duties 职责的划分 PUbfQg
assistant 助理，助理人员 Lc ! t
associated company 联属公司，联营公司 $i;m9_16
association 联合，结合；协会，社团 sDl @
assumption 假设，假定 ^`+Kjhht
at a given date 在某一特定时日 =Ohro '
attestation 鉴证，公证 _ZHDr[
attestation service 鉴证服务 (;cKv
audit adjustment 审计调整 k, >*.Yoh
audit areas 审计领域 5H }d\=z
audit conclusion 审计结论 awU&{<,=g
audit effectiveness 审计效果 )'i n}M
audit efficiency 审计效率 {&uN q^Ch
audit engagement letter 审计业务约定书 >41K>=K
audit evidence 审计证据 DDBf89$\
audit fee 审计费 )~be<G( a
audit files 审计档案 #&,~5
audit findings 审计中发现的事项 .kc{)d*0K
audit implementation stage 审计实施阶段 Oh; V% G
audit mark 审计标识 o7kQ&w
audit materiality 审计重要性 '4)4* 3z,
audit method 审计方法
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audit objective 审计目标，审计目的 %(A@ =0r#
audit of financial statements 会计报表审计，财务报表审计 MmH(d p+
audit opinion 审计意见 bPA1>p7
audit period 被审计期间，被审计年度 avy@)iO7
audit plan 审计计划 -Ic<.ix
audit planning 编制审计计划，制定审计计划，审计计划 }m93AL_y
audit planning stage 审计计划阶段 W(o#2;{ ln
audit procedure 审计程序 0w!:YB ,}
audit programme 审计程序表，具体审计计划 =;{ 8)m
audit report 审计报告 M ,sZ8eeq
audit report with a disclaimer of opinion 拒绝表示意见审计报告 gQ$ 0 |0O
audit report with a qualified opinion 有保留意见的审计报告 kJ"}JRA<
audit report with an adverse opinion 否定意见的审计报告 Nn{/ _QG
audit report with dual dates 双重日期审计报告 F5
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audit reporting stage 审计报告阶段 l S |:4U.
audit responsibility 审计责任 iD) P6"
audit results 审计结果 ]zh6[0V7V
audit risk 审计风险 }WnoI2
audit sampling 审计抽样 g `I$U%a_2
audit sampling techniques 审计抽样方法，审计抽样技术 GsiT!OP]y
audit strategies 审计策略 :RD
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audit summary 审计总结，审计小结 $g '4'
audit team 审计小组 C )BVsHT4
audit test 审计测试 n VoP:FHH
audit trail 审计轨迹 `P jS
audit work 审计工作 [[ uZC Ki
audit working paper 审计工作底稿 FF~VV< a
audited financial statement 审计会计报表，已审计财务报表
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Auditing Guidelines (the～) 审计规范指南 ?7dV:]%~2
auditing standards 审计准则 C^ZD Uj`
audit-oriented working paper (审计)业务类工作底稿 \OV w
authorisation 授权 ,
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authorisation of transaction 交易的授权 !m?W+ z~J
availability 可获得性 Fiaeo0
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balance 余额；差额；平衡 v-XB\|f
balance sheet 资产负债表 1i}p?sU
bank 银行 K }8wCS F
bank account 银行账户，银行户头 9M7Wlx2
bank statement 银行对账单 XL`i9kV?
barter transaction 易货交易，以物换物交易 S#l)|c_~
basis of audit 审计依据 AME<V-5
basis of preparation (会计报表的)编制基础 <5npVm
book of account 账目，账簿
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borrowing 借款，贷款，借债 ;fB!/u
branch 分支，分支机构，分店 Nrzg>WQa
brought forward (账户余额等的)承上年，承上期，承上页 X;d 1@
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budget 预算 %:Y'+!bX
building 建筑物；大楼 ,8+Jt@L
business conditions 业务情况，经营情况 # N'_~:H
business licence (企业等的)营业执照 Y*Y V/ E.
business relation 业务关系 <zp|i#~
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