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 05>mR qVL
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审计词汇英汉对照 c V$an
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ability to continue as a going concern 持续经营能力 MpK3 +4UMa
acceptability 可接受性，可接受程度 ~ECI L7,
acceptable level of detection risk 检查风险的可接受水平 /Fk]>|*
acceptance of engagement 接受委托 o|kiwr}Y
accepting the engagement for the first time 首次接受委托 6.Jvqn
access to asset 对资产的接触 YY zUg
according to 根据，依据，依照 v*" ;A
account balance 账户余额 J tvZ~s
account for 对……进行会计处理，核算；解释 5bB\i79$
accounting 会计，会计学 /9pN.E
accounting advisory serve 会计咨询服务 Yj CH KI"e
accounting firm 会计师事务所 tgyW:<iv
accounting information 会计信息，会计资料 @>fsg-|
accounting period 会计期间 TUBpRABH
accounting policies 会计政策 C Z 33|w
accounting professional bodies 会计职业组织，会计职业团体 )-\C{>
accounting records 会计记录 dy>5LzqK3
accounting responsibility 会计责任 !F:AN
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accounting service 会计服务 $-)T
accounting standards 会计准则 m]+~F_/
Accounting Standards for Business Enterprises 企业会计准则 dAWB.#
accounting system 会计系统 ;~
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accounting treatment 会计处理 a,|Hn
accuracy 准确性，精确性 UY6aD~tD0
additional audit procedures 追加审计程序 bN\;m^xfu
addressee 收件人，收信人 %*zV&H
Administration of State-owned Assets (the～) 国有资产管理局 i / .#`
administrative laws and regulations 行政法规 t zShds
adverse impact 不利影响，负面影响 F;bkV}^
adverse opinion 反对意见 4Ei8G]O
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advisory group 咨询组，顾问组 s\zY^(v 4
agency fee 代理费，代理费用 b>-h4{B[
aggregate 总计，合计为…… (#?O3z1@"
alternation of document and record 变造文件和记录 XJ!?>)N .
alternative audit procedures 替代审计程序，备选审计程序 S{m:Iij[;
amend 修改，修订 K0W X($z~;
amortisation 摊销 G} f9:G
analytical capacity 分析能力 aU F{57,<
analytical procedures 分析性程序 q`' m:{8
annual financial statements 年度会计报表，年度财务报表 Ay 7PU
appendix 附录，附表 ^g |j4N
applicable 适用的 `_k_}9Fr
applicable laws and regulations 适用的法规 (mr*Thy`@
application systems 应用系统 Q45gC28x
apply consistently 一贯地执行，一贯地实施 #<~oR5ddlb
appropriate 适当的，合适的； !gJTKQX4
征用，挪用 u6 QW*8b4
appropriate authorization 适当的授权 <0VC`+p<)
appropriateness of audit evidence 审计证据的适当性 /mA\)TL|]
approval 批准，核准 ^7uXpqQBr
assertion (会计报表上的)认定；确认 IgjP y5k
assessed level of control risk 对控制风险的评估，控制风险的评估水平 mGDy3R90
asset 资产，财产 `$U m
asset restructuring 资产重组 u/<ZGW(&s(
assignment of duties 职责的划分 s ib/~j
assistant 助理，助理人员 7'OR ;b$
associated company 联属公司，联营公司 b#
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association 联合，结合；协会，社团 a ~YrQI- @
assumption 假设，假定 ] x).C[^
at a given date 在某一特定时日 Zor!hc0<
attestation 鉴证，公证 &.(iS
attestation service 鉴证服务 6 .9C 4
audit adjustment 审计调整 g&S> Wq%L
audit areas 审计领域 dt@~8kS
audit conclusion 审计结论 V?Q45t Ae
audit effectiveness 审计效果 KWxTN|>
audit efficiency 审计效率 qzNXz_#+u
audit engagement letter 审计业务约定书 ;HBKOe_3
audit evidence 审计证据 {Q[ G/=mx
audit fee 审计费 15VvZ![$V
audit files 审计档案 7 Vk9{x$z
audit findings 审计中发现的事项 rizjH+
audit implementation stage 审计实施阶段 CDF;cM"td
audit mark 审计标识 #D#kw*c
audit materiality 审计重要性 ' 4 It>50b
audit method 审计方法 7IFZK\V
audit objective 审计目标，审计目的 E7i/ gY
audit of financial statements 会计报表审计，财务报表审计 :IU<A G6
audit opinion 审计意见 P* i 'uN
audit period 被审计期间，被审计年度 {\`y)k 7
audit plan 审计计划 e$teh`
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audit planning 编制审计计划，制定审计计划，审计计划 [NJ2rQ /w7
audit planning stage 审计计划阶段 ]8R@2L3s
audit procedure 审计程序 t^Lb}A# $4
audit programme 审计程序表，具体审计计划 q sUBvq
audit report 审计报告 }t"K(oamm
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ~%lA! tsek
audit report with a qualified opinion 有保留意见的审计报告 ( , ik:j
audit report with an adverse opinion 否定意见的审计报告 R>Dr1fc}
audit report with dual dates 双重日期审计报告
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audit reporting stage 审计报告阶段 BQ<\[H;
audit responsibility 审计责任 S,C c0)j>
audit results 审计结果 =f H5 r_n
audit risk 审计风险 q6*i/"mN*
audit sampling 审计抽样 Q=> 5@sZB
audit sampling techniques 审计抽样方法，审计抽样技术 d2NFdBoI
audit strategies 审计策略
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audit summary 审计总结，审计小结 E|>-7k")
audit team 审计小组 Abh R
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audit test 审计测试 /_HTW\7,
audit trail 审计轨迹 U}4I29 M
audit work 审计工作 wx`.
audit working paper 审计工作底稿 #_x5-?3
audited financial statement 审计会计报表，已审计财务报表 tBfmjxv
Auditing Guidelines (the～) 审计规范指南 ~\2%h
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auditing standards 审计准则 5 !S#}=f=
audit-oriented working paper (审计)业务类工作底稿 {chZ&8)f
authorisation 授权 1_Ks*7vuq
authorisation of transaction 交易的授权 mA$86 X_
availability 可获得性 @)0
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balance 余额；差额；平衡 YjnQ@IfIH
balance sheet 资产负债表 DA iS|x
bank 银行 "f<gZsb
bank account 银行账户，银行户头 z. X
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bank statement 银行对账单 ;du},>T$n
barter transaction 易货交易，以物换物交易 x:4R?!M.
basis of audit 审计依据 %'i_iF 8.
basis of preparation (会计报表的)编制基础 l`l6Y>c*]
book of account 账目，账簿 CshME\
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borrowing 借款，贷款，借债 < qab\M0W
branch 分支，分支机构，分店 us ~cIGm
brought forward (账户余额等的)承上年，承上期，承上页 TmftEw>u
budget 预算 J)y g<*/3
building 建筑物；大楼 d
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business conditions 业务情况，经营情况 C se`MP
business licence (企业等的)营业执照 ]Jm\k'u[
business relation 业务关系 N8df1>mW
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