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 DJn>. Gd
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审计词汇英汉对照 J2 5>t^
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ability to continue as a going concern 持续经营能力 ?QuFRl,ZJ
acceptability 可接受性，可接受程度 "lz!'~im
acceptable level of detection risk 检查风险的可接受水平 fptW#_V2
acceptance of engagement 接受委托 !Uj !Oy
accepting the engagement for the first time 首次接受委托 ol[{1 KT{
access to asset 对资产的接触 hD$U8~zK
according to 根据，依据，依照 r{<u\>6X>P
account balance 账户余额 5cfzpOqr0
account for 对……进行会计处理，核算；解释 P&F)E#Sa
accounting 会计，会计学 " 3^6
accounting advisory serve 会计咨询服务 t]@ Zd*
accounting firm 会计师事务所 S3J 6P2P
accounting information 会计信息，会计资料 n ` n3[
accounting period 会计期间 71 A{"
accounting policies 会计政策 K^w9@& g6
accounting professional bodies 会计职业组织，会计职业团体 2i>xJMW
accounting records 会计记录 C/cGr)|8%
accounting responsibility 会计责任 Hou{tUm{xC
accounting service 会计服务 DC$
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accounting standards 会计准则 @Td[
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Accounting Standards for Business Enterprises 企业会计准则 }6S4yepl
accounting system 会计系统 *U8#'Uan
accounting treatment 会计处理 L,
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accuracy 准确性，精确性 h:GOcLYM@X
additional audit procedures 追加审计程序 8:A<PV!+
addressee 收件人，收信人 FSBCk
Administration of State-owned Assets (the～) 国有资产管理局 k|lxJ^V#
administrative laws and regulations 行政法规 #m M&CscE
adverse impact 不利影响，负面影响 /f6]XP\'`+
adverse opinion 反对意见 FVD}9ia
advisory group 咨询组，顾问组 vc!S{4bN
agency fee 代理费，代理费用 Ke/P [fo
aggregate 总计，合计为…… -e)bq: T
alternation of document and record 变造文件和记录 ad~ qr n\
alternative audit procedures 替代审计程序，备选审计程序 O.4"h4{'
amend 修改，修订 z`Q5J9_<cV
amortisation 摊销 JA)gM
analytical capacity 分析能力 T,I V)aq
analytical procedures 分析性程序 KC]Jbm{y
annual financial statements 年度会计报表，年度财务报表 M"FAUqz`
appendix 附录，附表 T4#knSIlh
applicable 适用的 tEEhSG)s%
applicable laws and regulations 适用的法规 YVaQ3o|!
application systems 应用系统 +
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apply consistently 一贯地执行，一贯地实施 Sx ~_p3_5U
appropriate 适当的，合适的； C= m Y
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appropriate authorization 适当的授权 000 $ZsW?
appropriateness of audit evidence 审计证据的适当性 9D|
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approval 批准，核准 I^wj7cFo5
assertion (会计报表上的)认定；确认 QP;b\1 1m
assessed level of control risk 对控制风险的评估，控制风险的评估水平
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asset 资产，财产 WR-C_1-pT
asset restructuring 资产重组 0Fw\iy1o
assignment of duties 职责的划分 (o:Cxh V
assistant 助理，助理人员 C0fA3y72
associated company 联属公司，联营公司
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association 联合，结合；协会，社团 <s2l*mc
assumption 假设，假定 %1<p1u'r?#
at a given date 在某一特定时日 f|G7L5-
attestation 鉴证，公证 M$?6
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attestation service 鉴证服务 _Pz3QsV9
audit adjustment 审计调整 0!VLPA:
audit areas 审计领域 !Q3Snu=
audit conclusion 审计结论 ` MwQ6%lf
audit effectiveness 审计效果 o"FX+ 17
audit efficiency 审计效率 <F3sQAe
audit engagement letter 审计业务约定书 q7]W
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audit evidence 审计证据 p d;-z
audit fee 审计费 *~cs8<.!1
audit files 审计档案 X|QCa@Foe
audit findings 审计中发现的事项 VoyH:
audit implementation stage 审计实施阶段 ^hHeH:@
audit mark 审计标识 &Kv e vPF
audit materiality 审计重要性 1;xw)65
audit method 审计方法 ?|8Tgs@+
audit objective 审计目标，审计目的 B0
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audit of financial statements 会计报表审计，财务报表审计 ]~.J@ 1?
audit opinion 审计意见 +{%4&T<nHw
audit period 被审计期间，被审计年度 tZYI{ m{
audit plan 审计计划 YJ^ lM\/<
audit planning 编制审计计划，制定审计计划，审计计划 =z jUd 5
audit planning stage 审计计划阶段
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audit procedure 审计程序 4d 3 Znpf
audit programme 审计程序表，具体审计计划 :I'Ezxv|
audit report 审计报告 F=om^6G%X5
audit report with a disclaimer of opinion 拒绝表示意见审计报告 PM.SEzhm
audit report with a qualified opinion 有保留意见的审计报告 D+)=bPMe
audit report with an adverse opinion 否定意见的审计报告 j~E +6
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audit report with dual dates 双重日期审计报告 A] +h<Y~}
audit reporting stage 审计报告阶段 eE{L>u
audit responsibility 审计责任 f0`'
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audit results 审计结果 :|M/+XPu
audit risk 审计风险 \zI&n &T
audit sampling 审计抽样 :]^P ^khK
audit sampling techniques 审计抽样方法，审计抽样技术
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audit strategies 审计策略 y9L#@
audit summary 审计总结，审计小结 =.X?LWKY
audit team 审计小组 ^ !<7#kX
audit test 审计测试 0GYEt
audit trail 审计轨迹 UBi4 itGD
audit work 审计工作 |3,V%>z
audit working paper 审计工作底稿 W|#ev*'F
audited financial statement 审计会计报表，已审计财务报表 3N N'E$"3
Auditing Guidelines (the～) 审计规范指南 `zp2;]W
auditing standards 审计准则 '^l^gW/|\
audit-oriented working paper (审计)业务类工作底稿 hcgc
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authorisation 授权 ww($0A`ek
authorisation of transaction 交易的授权 Kyp0SZp[
availability 可获得性 !"J # ,e|
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balance 余额；差额；平衡 (<3lo
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balance sheet 资产负债表 1mJ_I|98
bank 银行 !NYM(6!(
bank account 银行账户，银行户头 ]kkBgjQbS
bank statement 银行对账单 8}{o2r@
barter transaction 易货交易，以物换物交易 ~Ex.Yp8.
basis of audit 审计依据 & fSc{/
basis of preparation (会计报表的)编制基础 MXF"F
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book of account 账目，账簿 H Q3` :l
borrowing 借款，贷款，借债 | NU0tct^
branch 分支，分支机构，分店 nbAS pa(
brought forward (账户余额等的)承上年，承上期，承上页 -t 6R!ZI
budget 预算 pf Z,t<bE2
building 建筑物；大楼 HS:}! [P
business conditions 业务情况，经营情况 &@HNz6KO
business licence (企业等的)营业执照 +z =%89GJ
business relation 业务关系 PGPbpl&\t
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