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 :@ %4
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审计词汇英汉对照 D+] a.& {p
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ability to continue as a going concern 持续经营能力 J]&y$?C
acceptability 可接受性，可接受程度 Jcbw
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acceptable level of detection risk 检查风险的可接受水平 ^1Zeb$Nw'
acceptance of engagement 接受委托 9T |IvQK8
accepting the engagement for the first time 首次接受委托 %,D<O,N
access to asset 对资产的接触 0JlZs]
according to 根据，依据，依照 cfcim.jB
account balance 账户余额 E}sO[wNPf
account for 对……进行会计处理，核算；解释 dHK`eS$sb
accounting 会计，会计学 |4T !&[r
accounting advisory serve 会计咨询服务 -[6z 1"*
accounting firm 会计师事务所 7b<je=G6PA
accounting information 会计信息，会计资料 /%&2HDA)
accounting period 会计期间 vgUb{D
accounting policies 会计政策 0KGY\,ae:;
accounting professional bodies 会计职业组织，会计职业团体 _i o+YzS
accounting records 会计记录 (*oL+ef-C
accounting responsibility 会计责任 ,Fi>p0bz
accounting service 会计服务 yqi^>Ce 0
accounting standards 会计准则 jBU4F~ 1y
Accounting Standards for Business Enterprises 企业会计准则 AwslWkd=
accounting system 会计系统 hir4ZO%Zt
accounting treatment 会计处理 2 !At2P2
accuracy 准确性，精确性 agjv {
additional audit procedures 追加审计程序 b@S Cn9
addressee 收件人，收信人 3'^k$;^
Administration of State-owned Assets (the～) 国有资产管理局 sFQ^2PwbS
administrative laws and regulations 行政法规 91$]Qg,lB
adverse impact 不利影响，负面影响 iVd.f
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adverse opinion 反对意见 7.Z@ Wr?
advisory group 咨询组，顾问组 S(uf(q|{
agency fee 代理费，代理费用 JaK}|
aggregate 总计，合计为…… _>9.v%5cs(
alternation of document and record 变造文件和记录 r8, romE$
alternative audit procedures 替代审计程序，备选审计程序 J41G&$j(
amend 修改，修订 `67[O4$<
amortisation 摊销 K91)qI;BD
analytical capacity 分析能力 'JNElXqrv
analytical procedures 分析性程序 |\U5) ,m
annual financial statements 年度会计报表，年度财务报表 'Er:a?88l
appendix 附录，附表 (HSg Es1d
applicable 适用的 M-;4
applicable laws and regulations 适用的法规 ^_ kJKM,
application systems 应用系统 oI.G-ChP
apply consistently 一贯地执行，一贯地实施 jcI&w#re
appropriate 适当的，合适的； |i ZfYi&^
征用，挪用 T' LIrf
appropriate authorization 适当的授权 :% sXO
appropriateness of audit evidence 审计证据的适当性 8G oh4T H
approval 批准，核准 4"xPr[=iG
assertion (会计报表上的)认定；确认 [+OnV &
assessed level of control risk 对控制风险的评估，控制风险的评估水平 (s{RnD
asset 资产，财产 6%fKuMpK(
asset restructuring 资产重组 S-YM%8A[
assignment of duties 职责的划分 7f~ S f
assistant 助理，助理人员 40|,*wi
associated company 联属公司，联营公司 m+#iR}*1L
association 联合，结合；协会，社团 z k O<-w
assumption 假设，假定
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at a given date 在某一特定时日 ({NAMc*
attestation 鉴证，公证 04*6(L)h*
attestation service 鉴证服务 2^)1N>"g
audit adjustment 审计调整 bk)g;+@
audit areas 审计领域 fgBM_c&9T
audit conclusion 审计结论 OX "j#
audit effectiveness 审计效果 >P /][MT
audit efficiency 审计效率 5ux`U{`m
audit engagement letter 审计业务约定书 mWyqG* -Hb
audit evidence 审计证据 k<cgO[m
audit fee 审计费 3 q`)*
audit files 审计档案 YSj+\Z$(
audit findings 审计中发现的事项 8X I?
audit implementation stage 审计实施阶段 V=lfl1Ev0J
audit mark 审计标识 1y lk4@`
audit materiality 审计重要性 %/>Y/!;
audit method 审计方法 &R$CZU
audit objective 审计目标，审计目的 {&"L ~>/o
audit of financial statements 会计报表审计，财务报表审计 $DZH QH
audit opinion 审计意见 tqy
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audit period 被审计期间，被审计年度 in(U:04
audit plan 审计计划 Vur bW=~g
audit planning 编制审计计划，制定审计计划，审计计划 MSV2ip3
audit planning stage 审计计划阶段 a&k _=/X&
audit procedure 审计程序 !wWJ^Oz=
audit programme 审计程序表，具体审计计划 E"L2&.
audit report 审计报告 Y2O"]phi@
audit report with a disclaimer of opinion 拒绝表示意见审计报告 J!5v~<v?-
audit report with a qualified opinion 有保留意见的审计报告 5l, ZoB8
audit report with an adverse opinion 否定意见的审计报告 iR\ Hv'|
audit report with dual dates 双重日期审计报告 [2dn\z28
audit reporting stage 审计报告阶段 e {KByFl
audit responsibility 审计责任 7^M9qTEHp
audit results 审计结果 VL[kJi
audit risk 审计风险 ru`U'
audit sampling 审计抽样 VOr 1
audit sampling techniques 审计抽样方法，审计抽样技术 ay
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audit strategies 审计策略 7c ;9$j
audit summary 审计总结，审计小结 ,&d@O>$E:
audit team 审计小组 A"aV'~>
audit test 审计测试 <HRBMSR+
audit trail 审计轨迹 IJJ%$%F/
audit work 审计工作 I"1;|`L~:
audit working paper 审计工作底稿 Hk7q{`:N
audited financial statement 审计会计报表，已审计财务报表 w ~ dk#=
Auditing Guidelines (the～) 审计规范指南 (4@lKKiU%H
auditing standards 审计准则 fi+R2p~vs
audit-oriented working paper (审计)业务类工作底稿 NWd<+-pC6
authorisation 授权 iL=
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authorisation of transaction 交易的授权 zS
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availability 可获得性 $46{<4.
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balance 余额；差额；平衡 Nk[2nyeO>
balance sheet 资产负债表 ox
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bank 银行 zvvP81$W
bank account 银行账户，银行户头 J|3E- p\o
bank statement 银行对账单 jt@S ZI`
barter transaction 易货交易，以物换物交易 ](B@5-^
basis of audit 审计依据 ql GW.jY.
basis of preparation (会计报表的)编制基础 e; GU
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book of account 账目，账簿 # XnPsU<J
borrowing 借款，贷款，借债 OgcHS?
branch 分支，分支机构，分店 ?DH"V7bs
brought forward (账户余额等的)承上年，承上期，承上页 HAYMX:%
budget 预算 9=,u q;
building 建筑物；大楼 }dxDt qb
business conditions 业务情况，经营情况 ^ZM0c>ev=l
business licence (企业等的)营业执照 a,Gxm!
business relation 业务关系 c>1RP5vx
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