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 e6P[c=m
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审计词汇英汉对照 F1u)i
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ability to continue as a going concern 持续经营能力 !$kR ;Q"/
acceptability 可接受性，可接受程度 .hz2&9Ow
acceptable level of detection risk 检查风险的可接受水平 /7p>7q 9g
acceptance of engagement 接受委托 |cTpw1%I~
accepting the engagement for the first time 首次接受委托 __)qw#
access to asset 对资产的接触 \graMu}-
according to 根据，依据，依照 ,/o(|sks
account balance 账户余额 9) ea.Gu
account for 对……进行会计处理，核算；解释 k,_i#9 X
accounting 会计，会计学
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accounting advisory serve 会计咨询服务 6"%qv`.Fp
accounting firm 会计师事务所 TA)LPBG
accounting information 会计信息，会计资料 nPf' ee
accounting period 会计期间 fv= =Gu%{
accounting policies 会计政策 ,ep9V ,+|
accounting professional bodies 会计职业组织，会计职业团体 _t.FL@3e
accounting records 会计记录 VD;j[~/Z
accounting responsibility 会计责任 ~gt3Omh
accounting service 会计服务 V K4/82@5
accounting standards 会计准则 >l2w::l%
Accounting Standards for Business Enterprises 企业会计准则 W78o*z[O
accounting system 会计系统 Ar`\ N1a
accounting treatment 会计处理 lPS*-p#IZ
accuracy 准确性，精确性 22vq=RO7Z
additional audit procedures 追加审计程序 $c9=mjwH
addressee 收件人，收信人 l\aUresm
Administration of State-owned Assets (the～) 国有资产管理局 >EBC 2WJ
administrative laws and regulations 行政法规 #JS
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adverse impact 不利影响，负面影响 d
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adverse opinion 反对意见
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advisory group 咨询组，顾问组 eBvW#Hzp
agency fee 代理费，代理费用 5B|,S1b
aggregate 总计，合计为…… Sh$U-ch@
alternation of document and record 变造文件和记录 sRi %1r7
alternative audit procedures 替代审计程序，备选审计程序 (6-y+ LG
amend 修改，修订 'z ](xG<
amortisation 摊销 1 PIzV:L\
analytical capacity 分析能力 @LC~*_y
analytical procedures 分析性程序 'a_s%{BJXg
annual financial statements 年度会计报表，年度财务报表 bX&e_Pd
appendix 附录，附表 5G o K"F0i
applicable 适用的 @ RX`> r{_
applicable laws and regulations 适用的法规 `oPLl0
application systems 应用系统 O\JD, w
apply consistently 一贯地执行，一贯地实施 x\]z j!
appropriate 适当的，合适的； &CO| Y(+
征用，挪用 ;_p fwa4
appropriate authorization 适当的授权 z5ZKks
appropriateness of audit evidence 审计证据的适当性 eaxfn]gV
approval 批准，核准 x /_dW
assertion (会计报表上的)认定；确认 25&n
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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 gPp(e
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asset 资产，财产 ex0oAt^
asset restructuring 资产重组 D+hB[*7 Fs
assignment of duties 职责的划分 w5 Z2N[hy
assistant 助理，助理人员 ;"SZ}
associated company 联属公司，联营公司 O(Td:Zdp
association 联合，结合；协会，社团 j8 8=f#<
assumption 假设，假定 PS/W
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at a given date 在某一特定时日 &/D OO ^
attestation 鉴证，公证 kU(kU2u%9
attestation service 鉴证服务 26 }u4W$
audit adjustment 审计调整 v*Xk WH5
audit areas 审计领域 Nkoo fhZ
audit conclusion 审计结论 QA! #s\
audit effectiveness 审计效果 !c."
audit efficiency 审计效率 F'ENq6
audit engagement letter 审计业务约定书 5Abz 5-^KH
audit evidence 审计证据 1V0sl 0i4
audit fee 审计费
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audit files 审计档案 bZK+9IR
audit findings 审计中发现的事项 15JsmA*Q
audit implementation stage 审计实施阶段 H8sK }1.
audit mark 审计标识 6."PS4}:
audit materiality 审计重要性 n{z8Ao%
audit method 审计方法 qr9Imr0w<
audit objective 审计目标，审计目的 J$#D:KaU:N
audit of financial statements 会计报表审计，财务报表审计 C|9[Al
audit opinion 审计意见 q$|0)
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audit period 被审计期间，被审计年度 >^ ;(c4C
audit plan 审计计划 nrF!;:x
audit planning 编制审计计划，制定审计计划，审计计划
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audit planning stage 审计计划阶段 _Ws#UL+Nq
audit procedure 审计程序 m}rh|x/?
audit programme 审计程序表，具体审计计划 ,5
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audit report 审计报告
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 Mc!2mE%47m
audit report with a qualified opinion 有保留意见的审计报告 l$=Gvb
audit report with an adverse opinion 否定意见的审计报告 { dZ! I
audit report with dual dates 双重日期审计报告 xSdN5RN
audit reporting stage 审计报告阶段 4p?+LdL
audit responsibility 审计责任 -ywX5B
audit results 审计结果 sD2*x T
audit risk 审计风险 R
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audit sampling 审计抽样 {[my"n 2
audit sampling techniques 审计抽样方法，审计抽样技术 F68},N>vr@
audit strategies 审计策略 0c`sb+?
audit summary 审计总结，审计小结 WI0Q LR'
audit team 审计小组 gO9'q='5l
audit test 审计测试 G 2 !}R
audit trail 审计轨迹 Y' 2-yB
audit work 审计工作 ]&' jP
audit working paper 审计工作底稿 ^4RO
audited financial statement 审计会计报表，已审计财务报表 Ko4 )0&
Auditing Guidelines (the～) 审计规范指南 PIgGXNo
auditing standards 审计准则 4+-5,t7
audit-oriented working paper (审计)业务类工作底稿 %Fs*#S
authorisation 授权 4P`PmQ=GQh
authorisation of transaction 交易的授权 -e
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availability 可获得性 SgyqmYTvZw
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balance 余额；差额；平衡 KBd 7|,j
balance sheet 资产负债表 \moZ6J
bank 银行 )o86lH"z
bank account 银行账户，银行户头 wE Z,49
bank statement 银行对账单 4u@yJ?U
barter transaction 易货交易，以物换物交易 l}dj{
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basis of audit 审计依据 1 d=0q ?nH
basis of preparation (会计报表的)编制基础 PG\\V$}A(
book of account 账目，账簿 +[>y O _}
borrowing 借款，贷款，借债 *Ro8W-+
branch 分支，分支机构，分店 ^xzE^ "G6
brought forward (账户余额等的)承上年，承上期，承上页 Xs{/}wc.q;
budget 预算 F P .(E9
building 建筑物；大楼 Bju rmo
business conditions 业务情况，经营情况 Lr K9F^c
business licence (企业等的)营业执照 @QvfN>T
business relation 业务关系 ] ,!\IqO
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