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 $Izk]o;X~
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审计词汇英汉对照 40XI\yE_?
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ability to continue as a going concern 持续经营能力 pppbn]%Ob
acceptability 可接受性，可接受程度 o~B=[
acceptable level of detection risk 检查风险的可接受水平 C{-pVuhK
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acceptance of engagement 接受委托 8z&9
accepting the engagement for the first time 首次接受委托 4M} /PoJ
access to asset 对资产的接触 4Ki'r&L\
according to 根据，依据，依照 (WC< X Kf
account balance 账户余额 !=pemLvH
account for 对……进行会计处理，核算；解释 M=%p$
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accounting 会计，会计学 (TPD!=
accounting advisory serve 会计咨询服务 Sk- Ti\
accounting firm 会计师事务所 Uka 4iya
accounting information 会计信息，会计资料 )I@iW\`7
accounting period 会计期间 NNX/ 2
accounting policies 会计政策 [}D) 73h`
accounting professional bodies 会计职业组织，会计职业团体 ^]HwStn&=
accounting records 会计记录 &IPT$= u
accounting responsibility 会计责任 We|*s2!
accounting service 会计服务 /e }k7U,^
accounting standards 会计准则 X
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Accounting Standards for Business Enterprises 企业会计准则 +e\u4k {3V
accounting system 会计系统 4'M#m|V
accounting treatment 会计处理 7">.{
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accuracy 准确性，精确性 `#hy'S:e
additional audit procedures 追加审计程序 `?:'_K i
addressee 收件人，收信人 BLRrHaX0
Administration of State-owned Assets (the～) 国有资产管理局 Z6I!4K
administrative laws and regulations 行政法规 ^VQiq7 xm
adverse impact 不利影响，负面影响 u4Sa4o
adverse opinion 反对意见 V+ Z22
advisory group 咨询组，顾问组 kDrGl{U}
agency fee 代理费，代理费用 Oe?nX>
aggregate 总计，合计为…… E_?
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alternation of document and record 变造文件和记录 j>U.(K
alternative audit procedures 替代审计程序，备选审计程序 |Z<adOg
amend 修改，修订 *m 7e>]-
amortisation 摊销 5g=" #
analytical capacity 分析能力 #Xc~3rg9
analytical procedures 分析性程序 aPbHrk*/
annual financial statements 年度会计报表，年度财务报表 C9fJLCufC
appendix 附录，附表 x?k6ek
applicable 适用的 C]k\GlhB
applicable laws and regulations 适用的法规 Y9Pb
application systems 应用系统 L:31toGK
apply consistently 一贯地执行，一贯地实施 wZ\0<skU
appropriate 适当的，合适的； ?h5Y^}8 Qg
征用，挪用 (mzyA%;W
appropriate authorization 适当的授权
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appropriateness of audit evidence 审计证据的适当性 ji1A>jepF
approval 批准，核准 o , d:{tt
assertion (会计报表上的)认定；确认 F>&8b^v bn
assessed level of control risk 对控制风险的评估，控制风险的评估水平 OSBE5
asset 资产，财产 TnC'<zm9 !
asset restructuring 资产重组 )TLDNpH?J
assignment of duties 职责的划分 [=iq4F'7
assistant 助理，助理人员
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associated company 联属公司，联营公司 Zy<0'k%U
association 联合，结合；协会，社团 d00r&Mc
assumption 假设，假定 u+]zi"k^s
at a given date 在某一特定时日 ?HW*qD#k
attestation 鉴证，公证 F/&&VSv>LO
attestation service 鉴证服务 (* p |Kzu
audit adjustment 审计调整 y== x
audit areas 审计领域 y(%6?a @
audit conclusion 审计结论 D =3NI
audit effectiveness 审计效果 ]WS 7l @
audit efficiency 审计效率 ej0q* TH.
audit engagement letter 审计业务约定书 J^u{7K,
audit evidence 审计证据 Z*k}I{0,-
audit fee 审计费 S2`p&\Ifn
audit files 审计档案 >OQ<wO
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audit findings 审计中发现的事项 LE Y$St
audit implementation stage 审计实施阶段 |d{4 _o90
audit mark 审计标识 Tfj%Sb,zM
audit materiality 审计重要性 O)&V}h U*
audit method 审计方法 m~2PpO
audit objective 审计目标，审计目的 1>n @`M8}
audit of financial statements 会计报表审计，财务报表审计 -?j'<
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audit opinion 审计意见 >1W)J3
audit period 被审计期间，被审计年度 q>,i ` *
audit plan 审计计划 C}7Sh6
audit planning 编制审计计划，制定审计计划，审计计划 7%C6gU! r
audit planning stage 审计计划阶段 B eBa4s
audit procedure 审计程序 yAaMYF@
audit programme 审计程序表，具体审计计划 /op8]y
audit report 审计报告 W<\KRF$S;
audit report with a disclaimer of opinion 拒绝表示意见审计报告 F6yMk%
audit report with a qualified opinion 有保留意见的审计报告 cZA l.}/
audit report with an adverse opinion 否定意见的审计报告 HG{OkDx]fl
audit report with dual dates 双重日期审计报告 K1jE _]@Z
audit reporting stage 审计报告阶段 U4Il1|
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audit responsibility 审计责任 Zhf+u
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audit results 审计结果 @?TOg{:
audit risk 审计风险 iXI > >9
audit sampling 审计抽样 X"*pt5B6`
audit sampling techniques 审计抽样方法，审计抽样技术 O
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audit strategies 审计策略 ih~ R?W
audit summary 审计总结，审计小结 bIR7g(PJ.b
audit team 审计小组 Nv w'[?m
audit test 审计测试 yoQ}m/C j
audit trail 审计轨迹 +hGr2%*0f
audit work 审计工作 kyMWO*>|
audit working paper 审计工作底稿 *{ 6{ZKM
audited financial statement 审计会计报表，已审计财务报表 `-IX" rf
Auditing Guidelines (the～) 审计规范指南 8a)lrIg
auditing standards 审计准则 bs/Vn 'CE
audit-oriented working paper (审计)业务类工作底稿 -uX): h!
authorisation 授权 ogtl
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authorisation of transaction 交易的授权 ^i:%0"[*^i
availability 可获得性 jhg0H2C8
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balance 余额；差额；平衡 T'!7jgk{:
balance sheet 资产负债表 e-Mei7{%
bank 银行 @X5F$=aqZr
bank account 银行账户，银行户头 0.!_k )tu
bank statement 银行对账单 {W,&jC
barter transaction 易货交易，以物换物交易 r 1ao=N
basis of audit 审计依据 ^\KZE|^3@
basis of preparation (会计报表的)编制基础 "2# #Fcu=
book of account 账目，账簿 d D ?ZF6
borrowing 借款，贷款，借债 k^K>*mcJ
branch 分支，分支机构，分店 54r/s#|-3
brought forward (账户余额等的)承上年，承上期，承上页 hT go
budget 预算 4d-f 6iiFV
building 建筑物；大楼 Bq@_/*'*Y
business conditions 业务情况，经营情况 MfNsor
business licence (企业等的)营业执照 ^ZuwUuuf
business relation 业务关系 /
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