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 n$=n:$`q
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审计词汇英汉对照 HE( U0<9c
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ability to continue as a going concern 持续经营能力 Od R
acceptability 可接受性，可接受程度 mU\$p iei
acceptable level of detection risk 检查风险的可接受水平 u
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acceptance of engagement 接受委托 Y0eu ^p)
accepting the engagement for the first time 首次接受委托 GzR;`,_O/
access to asset 对资产的接触 _` D_0v(X
according to 根据，依据，依照 1MV^~I8Dd
account balance 账户余额 Viw{<VH=
account for 对……进行会计处理，核算；解释 Bo~wD|E2
accounting 会计，会计学 Jhut>8
accounting advisory serve 会计咨询服务 Nm^q.)dO
accounting firm 会计师事务所 wvh4AE5F|z
accounting information 会计信息，会计资料 UHCx}LGe
accounting period 会计期间 oNEU?+
accounting policies 会计政策 E=x\f "Z
accounting professional bodies 会计职业组织，会计职业团体 74[} AA
accounting records 会计记录 /aPq9B@
accounting responsibility 会计责任 CRqa[boU*
accounting service 会计服务 @\q~OyV
accounting standards 会计准则 Tw`l4
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Accounting Standards for Business Enterprises 企业会计准则 [%h^q J
accounting system 会计系统 je{5iIr3/
accounting treatment 会计处理 ER|5_
accuracy 准确性，精确性 Q,DumOq
additional audit procedures 追加审计程序 )1i)I?m
addressee 收件人，收信人 iFDQnt
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Administration of State-owned Assets (the～) 国有资产管理局 HL!-4kN
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administrative laws and regulations 行政法规 #/ 1B am6
adverse impact 不利影响，负面影响 <T&$1 m{
adverse opinion 反对意见 >l7
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advisory group 咨询组，顾问组 4u&l@BUr
agency fee 代理费，代理费用 |0bSxPXn!
aggregate 总计，合计为…… 3N JH"amk
alternation of document and record 变造文件和记录 MR~BWH?@ 1
alternative audit procedures 替代审计程序，备选审计程序 EfUo<E
amend 修改，修订 P&S R;{:y
amortisation 摊销 Y/
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analytical capacity 分析能力 ^KhFBed
analytical procedures 分析性程序 '1{~y3
annual financial statements 年度会计报表，年度财务报表 cK?t]%S
appendix 附录，附表 5 QT
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applicable 适用的 kOc'@;_O
applicable laws and regulations 适用的法规 :,u+[0-S
application systems 应用系统 1|]-
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apply consistently 一贯地执行，一贯地实施 TRiB|b]8Q#
appropriate 适当的，合适的； \"*l:x-u
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appropriate authorization 适当的授权 E }yxF .
appropriateness of audit evidence 审计证据的适当性 9QYU
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approval 批准，核准 f9 rToH
assertion (会计报表上的)认定；确认 \\T
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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 V:+}
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asset restructuring 资产重组 nxJh
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assignment of duties 职责的划分 ,=ICSS~9l
assistant 助理，助理人员 k~gQn:.Cx
associated company 联属公司，联营公司 W GO=@jkf
association 联合，结合；协会，社团 GphG/ C (
assumption 假设，假定 w9oiu$7),
at a given date 在某一特定时日 -g>2 7EI5
attestation 鉴证，公证 J2R<'(
attestation service 鉴证服务 "- Ns1A8
audit adjustment 审计调整 JDs<1@
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audit areas 审计领域 }Yt0VtLt
audit conclusion 审计结论 #8R Q7|7b|
audit effectiveness 审计效果 7}#vANm
audit efficiency 审计效率 ooq>/OI0
audit engagement letter 审计业务约定书 V-
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audit evidence 审计证据 uaGg 8
audit fee 审计费 ALG
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audit files 审计档案 wVPq1? 9
audit findings 审计中发现的事项 a0n
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audit implementation stage 审计实施阶段 Rl)/[ T
audit mark 审计标识 B|%;(bM2C
audit materiality 审计重要性 eGE,zkj
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audit method 审计方法 J3' "-,Hv
audit objective 审计目标，审计目的 QL)UPf >Kp
audit of financial statements 会计报表审计，财务报表审计 J3zb_!PPE
audit opinion 审计意见 x88$#N>Q5
audit period 被审计期间，被审计年度 >Kr,(8 rA
audit plan 审计计划 6 Ym[^U
audit planning 编制审计计划，制定审计计划，审计计划 @M,_m X
audit planning stage 审计计划阶段 A ssf
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audit procedure 审计程序 lDH0bBmd0
audit programme 审计程序表，具体审计计划 saV3<zgx
audit report 审计报告 OVd"'|&6_
audit report with a disclaimer of opinion 拒绝表示意见审计报告 XJlun l)(K
audit report with a qualified opinion 有保留意见的审计报告 %'>. R
audit report with an adverse opinion 否定意见的审计报告 kY|_wDBSb\
audit report with dual dates 双重日期审计报告 b2 ),J
audit reporting stage 审计报告阶段 _zOzHc? Q
audit responsibility 审计责任 D( _a Xy
audit results 审计结果 ^GbyA YEp
audit risk 审计风险 n*;I2 FV]
audit sampling 审计抽样 #e#8I7P
audit sampling techniques 审计抽样方法，审计抽样技术 %0]&o,
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audit strategies 审计策略 *s!8BwiE
audit summary 审计总结，审计小结 RF
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audit team 审计小组 h VlL"w*1
audit test 审计测试 J0>Q+Y
audit trail 审计轨迹 eg }|%GG
audit work 审计工作 c)lK{DC
audit working paper 审计工作底稿 o~}q@]]
audited financial statement 审计会计报表，已审计财务报表 +(<CE#bb[
Auditing Guidelines (the～) 审计规范指南 !qcR5yk`2
auditing standards 审计准则 L
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audit-oriented working paper (审计)业务类工作底稿 D~1nh%x_
authorisation 授权 R=IeAuZR4k
authorisation of transaction 交易的授权 3QF !fll^
availability 可获得性 ,mRN;
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balance 余额；差额；平衡 Bf7RW[ -v
balance sheet 资产负债表 B!Qdf8We
bank 银行 K=~h1qV:
bank account 银行账户，银行户头
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bank statement 银行对账单 |mK d5[$
barter transaction 易货交易，以物换物交易 RuH Jk\T+
basis of audit 审计依据 >#kzPYsp
basis of preparation (会计报表的)编制基础 ! g}9xIL
book of account 账目，账簿 >i0 FGmxH
borrowing 借款，贷款，借债 H,uO sh R
branch 分支，分支机构，分店 #v`G4d
brought forward (账户余额等的)承上年，承上期，承上页 2V
budget 预算 [pOU!9v4
building 建筑物；大楼 eLt6Hg)s`9
business conditions 业务情况，经营情况 v5 *SoUOF
business licence (企业等的)营业执照 *m|] c 4
business relation 业务关系 *+J&ebSTN
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