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 5vj tF4}7!
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审计词汇英汉对照 c4xXsUBQk
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ability to continue as a going concern 持续经营能力
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acceptability 可接受性，可接受程度
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acceptable level of detection risk 检查风险的可接受水平 VU(#5X%Pn
acceptance of engagement 接受委托 L Olj8T8Z
accepting the engagement for the first time 首次接受委托 v#Y9O6g]T
access to asset 对资产的接触 S}XVr?l 2O
according to 根据，依据，依照 a$h
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account balance 账户余额 \C;F5AO
account for 对……进行会计处理，核算；解释 " uHU!)J#z
accounting 会计，会计学 -
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accounting advisory serve 会计咨询服务 L+ d4&x
accounting firm 会计师事务所 ?)'+l
accounting information 会计信息，会计资料 j#JE4(&
accounting period 会计期间 pPt w(5bH
accounting policies 会计政策 Y lEV
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accounting professional bodies 会计职业组织，会计职业团体 yZ57uz
accounting records 会计记录 `=rDB7!$yL
accounting responsibility 会计责任 i 79;;9M
accounting service 会计服务 h?`'%m?_b
accounting standards 会计准则 I CB'?yZ,
Accounting Standards for Business Enterprises 企业会计准则 ~4[4"Pi>|
accounting system 会计系统 a0[Mx 4
accounting treatment 会计处理 7T-}oNaJA\
accuracy 准确性，精确性 ) Qx&m}
additional audit procedures 追加审计程序 |!? `KO{
addressee 收件人，收信人 Ncle8=8
Administration of State-owned Assets (the～) 国有资产管理局 LFV'
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administrative laws and regulations 行政法规 Jb"0P`senY
adverse impact 不利影响，负面影响 u!K5jqP
adverse opinion 反对意见 GJIM^
advisory group 咨询组，顾问组 @ .D1_A
agency fee 代理费，代理费用 u lA||
aggregate 总计，合计为…… , \%qERk
alternation of document and record 变造文件和记录 per$%;5E"
alternative audit procedures 替代审计程序，备选审计程序 g`n5-D@3
amend 修改，修订 [9-&Lq_ g
amortisation 摊销 2:8p>^g=
analytical capacity 分析能力 Oh&k{DWE$
analytical procedures 分析性程序 F4b$
annual financial statements 年度会计报表，年度财务报表 ^KlW"2:
appendix 附录，附表 $ vC}Fq
applicable 适用的 OV.f+_LS
applicable laws and regulations 适用的法规 F{'l F^Dc
application systems 应用系统 ,NA _pvH)
apply consistently 一贯地执行，一贯地实施 CogN1,GJ
appropriate 适当的，合适的； ` !um )4
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appropriate authorization 适当的授权 [$x&J6jF.
appropriateness of audit evidence 审计证据的适当性 GW;\ 3@o
approval 批准，核准 bE6
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assertion (会计报表上的)认定；确认 4?u<i=i
assessed level of control risk 对控制风险的评估，控制风险的评估水平 EE,57(
asset 资产，财产 eBN!!Y:7
asset restructuring 资产重组 VhfM j|
assignment of duties 职责的划分 h!zev~u1)`
assistant 助理，助理人员 cYeC7l "
associated company 联属公司，联营公司 LB w$K0
association 联合，结合；协会，社团 DI )!x {"
assumption 假设，假定 GN=ugP 9
at a given date 在某一特定时日 8*7,qX
attestation 鉴证，公证 O]1aez[
attestation service 鉴证服务
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audit adjustment 审计调整 8TE2q Pm
audit areas 审计领域 qhQeQ
audit conclusion 审计结论 JNx;/6'd,
audit effectiveness 审计效果 xIb"8,N
audit efficiency 审计效率 " <=HmE-;
audit engagement letter 审计业务约定书 yh'uH
audit evidence 审计证据 >"/Sa_w
audit fee 审计费 Lk>GEi|
audit files 审计档案 b" P Ra|]
audit findings 审计中发现的事项 JNL9t0 x
audit implementation stage 审计实施阶段 7jzd
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audit mark 审计标识 )wb&kug -
audit materiality 审计重要性 G@=H='
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audit method 审计方法 -|WQs'%O
audit objective 审计目标，审计目的 J+:gIszsWT
audit of financial statements 会计报表审计，财务报表审计
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audit opinion 审计意见 6|@\\\l
audit period 被审计期间，被审计年度
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audit plan 审计计划 -"} mmTa*<
audit planning 编制审计计划，制定审计计划，审计计划 D\LXjEm e.
audit planning stage 审计计划阶段 h3YWqSj
audit procedure 审计程序 aBblP8)8;K
audit programme 审计程序表，具体审计计划 Rch?@O# J
audit report 审计报告 Xf/ qUao
audit report with a disclaimer of opinion 拒绝表示意见审计报告 =}xH6^It
audit report with a qualified opinion 有保留意见的审计报告 ;X }!;S%K
audit report with an adverse opinion 否定意见的审计报告 p3W -*lE
audit report with dual dates 双重日期审计报告 z <jH{ AU
audit reporting stage 审计报告阶段 >&?k^nI}J
audit responsibility 审计责任 $8;`6o`
audit results 审计结果 =K8 z8K?
audit risk 审计风险 nN*:"F/^
audit sampling 审计抽样 ~}@cSv'(1
audit sampling techniques 审计抽样方法，审计抽样技术 .ZVADVg
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audit strategies 审计策略 XR@C^d
audit summary 审计总结，审计小结 1c19$KHu
audit team 审计小组 0)HZ5^J
audit test 审计测试 Y$K[@_dv=
audit trail 审计轨迹 tGVC"a
audit work 审计工作 =*'K'e>P3
audit working paper 审计工作底稿 5m\T~[`%
audited financial statement 审计会计报表，已审计财务报表 v$]eCj'
Auditing Guidelines (the～) 审计规范指南 Jr.4Y>;}e3
auditing standards 审计准则 haoQr)S
audit-oriented working paper (审计)业务类工作底稿 NA-)7i*>J
authorisation 授权 3OvQ,^[J4
authorisation of transaction 交易的授权 4cQ| "sOzD
availability 可获得性 upefj wm
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balance 余额；差额；平衡 6U?z
balance sheet 资产负债表 2
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bank 银行 p`mNy
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bank account 银行账户，银行户头
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bank statement 银行对账单 f~-Ipq;F
barter transaction 易货交易，以物换物交易 >21f%Z
basis of audit 审计依据 xwe^_7
basis of preparation (会计报表的)编制基础 L>>Cx`ASi
book of account 账目，账簿 $^Z ugD
borrowing 借款，贷款，借债 ;'7gg]
branch 分支，分支机构，分店 _ I
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brought forward (账户余额等的)承上年，承上期，承上页 J<27w3bs~p
budget 预算 jFPD SR5
building 建筑物；大楼 pdEUDuX
business conditions 业务情况，经营情况 J{qpGRQNa
business licence (企业等的)营业执照 w^ N3Ma
business relation 业务关系 {~a+dEz
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