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 ^["D>@yIR
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审计词汇英汉对照 #Q["[}flVv
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ability to continue as a going concern 持续经营能力 ~fL`aU&
acceptability 可接受性，可接受程度 WEG!;XZ
acceptable level of detection risk 检查风险的可接受水平 Uy|!f]"?
acceptance of engagement 接受委托 ^jS1g*nrN
accepting the engagement for the first time 首次接受委托 <v _Wh@m
access to asset 对资产的接触 .L 1[Rv3
according to 根据，依据，依照 xfX|AC
account balance 账户余额 %q;y74
account for 对……进行会计处理，核算；解释 <liprUFsn
accounting 会计，会计学 jZmL7
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accounting advisory serve 会计咨询服务 +.^pAz U}R
accounting firm 会计师事务所 B+R|fQ
accounting information 会计信息，会计资料 go6; _
accounting period 会计期间 Yg &/^
accounting policies 会计政策 G[>C Bh5
accounting professional bodies 会计职业组织，会计职业团体 L$!2<eK
accounting records 会计记录 ,+OVRc
accounting responsibility 会计责任 N|@ tP:j
accounting service 会计服务 @Ss
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accounting standards 会计准则 * &#M`,#
Accounting Standards for Business Enterprises 企业会计准则 p(4B"[ !S
accounting system 会计系统 7 tJ#0to
accounting treatment 会计处理 =I&BO[d
accuracy 准确性，精确性 v5?)J91
additional audit procedures 追加审计程序 XJl
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addressee 收件人，收信人 !J {[XT
Administration of State-owned Assets (the～) 国有资产管理局 n,-*$~{
administrative laws and regulations 行政法规 y!S:d
adverse impact 不利影响，负面影响 NaQ~iY?
adverse opinion 反对意见 Wq 1OY Z,
advisory group 咨询组，顾问组 #^|2PFh5
agency fee 代理费，代理费用 S_??G:i
aggregate 总计，合计为…… pV:44
alternation of document and record 变造文件和记录 &IDT[ J
alternative audit procedures 替代审计程序，备选审计程序 g.;2N 9
amend 修改，修订 &ns??:\+T
amortisation 摊销 $5\sV4 8f
analytical capacity 分析能力 h;#^?v!+
analytical procedures 分析性程序 }9z$72;Qdq
annual financial statements 年度会计报表，年度财务报表
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appendix 附录，附表 =\i%,YY
applicable 适用的
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applicable laws and regulations 适用的法规 g.8^ )u
application systems 应用系统 -<T> paE9
apply consistently 一贯地执行，一贯地实施 +m~3InW
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appropriate 适当的，合适的； e_rEu'[av
征用，挪用 Sc}Rs
appropriate authorization 适当的授权 /Gb)BJk!
appropriateness of audit evidence 审计证据的适当性 p R`nQM-D
approval 批准，核准 w_QW
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assertion (会计报表上的)认定；确认 ,*x/L?. Z!
assessed level of control risk 对控制风险的评估，控制风险的评估水平 ?wIEXKI
asset 资产，财产 1Zo3K<*J
asset restructuring 资产重组 # M3d =
assignment of duties 职责的划分 .p'McCV=
assistant 助理，助理人员 w9gfv a$&
associated company 联属公司，联营公司 wA,-!m
association 联合，结合；协会，社团 C\bJ_vl;'
assumption 假设，假定 ?f:0GE7
at a given date 在某一特定时日 [z;}^ 3b
attestation 鉴证，公证 JH2-'
attestation service 鉴证服务 g86^Z%c(k
audit adjustment 审计调整 :Us+u-~
audit areas 审计领域 ,CqGO %DY
audit conclusion 审计结论 Y~#.otBL&
audit effectiveness 审计效果 \qG` ts
audit efficiency 审计效率 mpIR: Im
audit engagement letter 审计业务约定书 aqi]
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audit evidence 审计证据 2`FDY3n
audit fee 审计费 o9]!*Y!RA
audit files 审计档案 L0%W;m
audit findings 审计中发现的事项 n7
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audit implementation stage 审计实施阶段 fP( n 3Q
audit mark 审计标识 &t6SI'
audit materiality 审计重要性 tgeXX1Eq!
audit method 审计方法 }C=+Tn
audit objective 审计目标，审计目的 ?c fFJl
audit of financial statements 会计报表审计，财务报表审计 (J (SwL|
audit opinion 审计意见 7s0 y.i~
audit period 被审计期间，被审计年度 i~4$V
audit plan 审计计划 ,n>K$
audit planning 编制审计计划，制定审计计划，审计计划 c47.,oTo
audit planning stage 审计计划阶段 wwa)VgoS[
audit procedure 审计程序 H:16aaMn(
audit programme 审计程序表，具体审计计划 ej(< Le\
audit report 审计报告 @zt "Y~9i
audit report with a disclaimer of opinion 拒绝表示意见审计报告 u e!4By8T
audit report with a qualified opinion 有保留意见的审计报告 V4,\vgGu
audit report with an adverse opinion 否定意见的审计报告 "p >kiNu
audit report with dual dates 双重日期审计报告 mGw*6kOIS
audit reporting stage 审计报告阶段 9! Fg1 h=
audit responsibility 审计责任 u+pZ<Bb
audit results 审计结果 =%[vHQ \%
audit risk 审计风险 zItGoJu
audit sampling 审计抽样 [ zCKJR
audit sampling techniques 审计抽样方法，审计抽样技术 i>pUTT
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audit strategies 审计策略 ]0}NF
audit summary 审计总结，审计小结 bWZzb&
audit team 审计小组 v/Xz.?a\jF
audit test 审计测试 ECuN kmUI
audit trail 审计轨迹 ~>3#c#[
audit work 审计工作 =cx_3gCr{
audit working paper 审计工作底稿 k& ]I;Aq
audited financial statement 审计会计报表，已审计财务报表 ~(.&nysZ-
Auditing Guidelines (the～) 审计规范指南 *Oh]I|?
auditing standards 审计准则 YJZ`Clp?
audit-oriented working paper (审计)业务类工作底稿 ,@8*c0Y~<!
authorisation 授权 #
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authorisation of transaction 交易的授权 `] Zil8n
availability 可获得性 z)
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balance 余额；差额；平衡 OI^qX;#Kd
balance sheet 资产负债表 msZ 3%L
bank 银行 Z4T{CwD `D
bank account 银行账户，银行户头 A] f^9F@
bank statement 银行对账单 Lhxg5cd
barter transaction 易货交易，以物换物交易 0(^ N
basis of audit 审计依据 6e K7Jv\K
basis of preparation (会计报表的)编制基础 6[ a;83
book of account 账目，账簿 |Tk'H&
borrowing 借款，贷款，借债 7) x 788Z6
branch 分支，分支机构，分店 Vz uU 0
brought forward (账户余额等的)承上年，承上期，承上页 G mmh&Uj
budget 预算 sN/8OLc
building 建筑物；大楼 N >];x b>
business conditions 业务情况，经营情况 , Y0qGsV
business licence (企业等的)营业执照 Mg\8m-L^
business relation 业务关系 :LTjV"f
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