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 u%
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审计词汇英汉对照 tpwMy:<Ex
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ability to continue as a going concern 持续经营能力
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acceptability 可接受性，可接受程度 -!f)P=S
acceptable level of detection risk 检查风险的可接受水平 FAkjFgUJp
acceptance of engagement 接受委托 |2z?8lx
accepting the engagement for the first time 首次接受委托 $6e&sDJ
access to asset 对资产的接触 $hZb< Xz
according to 根据，依据，依照 * $~H=4t
account balance 账户余额 ^1^k<
account for 对……进行会计处理，核算；解释 ?-1 r$z
accounting 会计，会计学 r9McCebIW
accounting advisory serve 会计咨询服务 ,\laqH\ 1%
accounting firm 会计师事务所 ? FGz
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accounting information 会计信息，会计资料 #Mkwd5S|L
accounting period 会计期间 Y_tLSOD#/
accounting policies 会计政策 B8 ;jR Y
accounting professional bodies 会计职业组织，会计职业团体 +L uGjDn0
accounting records 会计记录 +[C dd{2
accounting responsibility 会计责任 D/uGL
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accounting service 会计服务 S{' /=Px+
accounting standards 会计准则 &7"a.&*9xX
Accounting Standards for Business Enterprises 企业会计准则 =@q 9,H
accounting system 会计系统 5 #3/
accounting treatment 会计处理 5G "LuA
accuracy 准确性，精确性 a$ H*C(wL
additional audit procedures 追加审计程序 Z
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addressee 收件人，收信人 3C'`K ,
Administration of State-owned Assets (the～) 国有资产管理局 ky>0
administrative laws and regulations 行政法规 Yt*2/jw^
adverse impact 不利影响，负面影响 K(@QKRZ7[
adverse opinion 反对意见 })RT2zw}
advisory group 咨询组，顾问组 H'7AIY }
agency fee 代理费，代理费用 k`FCyO
aggregate 总计，合计为…… 0goKiPx
alternation of document and record 变造文件和记录 [!1z;
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alternative audit procedures 替代审计程序，备选审计程序 5{/CqUIl
amend 修改，修订 BNns#Q8a
amortisation 摊销
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analytical capacity 分析能力 ]k~Vh[[
analytical procedures 分析性程序 {uH
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annual financial statements 年度会计报表，年度财务报表 /)fx(u#
appendix 附录，附表 9 f$S4O5
applicable 适用的 ~_<I}!j/B
applicable laws and regulations 适用的法规 tVVnQX
application systems 应用系统 O92a*)
apply consistently 一贯地执行，一贯地实施 ;Yo9 e~
appropriate 适当的，合适的； WvSh i=
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appropriate authorization 适当的授权 lCT N
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appropriateness of audit evidence 审计证据的适当性 &* GwA
approval 批准，核准 y
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assertion (会计报表上的)认定；确认 %. ^8&4$+
assessed level of control risk 对控制风险的评估，控制风险的评估水平 !9|)v7}
asset 资产，财产 4bXAA9"
asset restructuring 资产重组 f[v~U<\R
assignment of duties 职责的划分 ZfalB
assistant 助理，助理人员 pgT XyAP{
associated company 联属公司，联营公司 N' h j
association 联合，结合；协会，社团 )P4# P2
assumption 假设，假定 M7z>ugk"
at a given date 在某一特定时日 ER,,K._?B
attestation 鉴证，公证 wUkLe-n,dE
attestation service 鉴证服务 5c6CH k`:
audit adjustment 审计调整 $[9,
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audit areas 审计领域 kcT ?< r
audit conclusion 审计结论 ^ei[#I
audit effectiveness 审计效果 L-ans2?
audit efficiency 审计效率 b(&~f@% |
audit engagement letter 审计业务约定书 K|*Cka{
audit evidence 审计证据 bDd$79@m
audit fee 审计费 VesW7m*z
audit files 审计档案 iw1((&^)"
audit findings 审计中发现的事项 . 2_t/2
audit implementation stage 审计实施阶段 pc
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audit mark 审计标识 `< 8Fc`;[
audit materiality 审计重要性 ^pz3L'4n
audit method 审计方法 mtDRF'>P:
audit objective 审计目标，审计目的 KI (9TI *
audit of financial statements 会计报表审计，财务报表审计 g*$
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audit opinion 审计意见 ^$3 ~;/|
audit period 被审计期间，被审计年度 'G z>X :
audit plan 审计计划 _nu
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audit planning 编制审计计划，制定审计计划，审计计划 <()xO(
audit planning stage 审计计划阶段 bqY}t. Y&"
audit procedure 审计程序 *UVjN_na5
audit programme 审计程序表，具体审计计划 `K[:<p}
audit report 审计报告 +kCVi
audit report with a disclaimer of opinion 拒绝表示意见审计报告 f M 8kS
audit report with a qualified opinion 有保留意见的审计报告 E:BEQ:(~L
audit report with an adverse opinion 否定意见的审计报告 n =v4m_e
audit report with dual dates 双重日期审计报告 |u 8hxa
audit reporting stage 审计报告阶段 Bm%. f!`
audit responsibility 审计责任 pJ7wd~wF*
audit results 审计结果 Sd'Meebu
audit risk 审计风险 P HRc*G{
audit sampling 审计抽样 =y >P>&sI
audit sampling techniques 审计抽样方法，审计抽样技术 $eQ_!7Gom$
audit strategies 审计策略 9/C0DDb
audit summary 审计总结，审计小结 M52ka u
audit team 审计小组 ^E U& 6M2
audit test 审计测试 6suB!XF;
audit trail 审计轨迹 R`=I YnoOA
audit work 审计工作 ;cZ9C 1
audit working paper 审计工作底稿 u#=Yv |9
audited financial statement 审计会计报表，已审计财务报表 ~h -G
Auditing Guidelines (the～) 审计规范指南 &*g5kh{
auditing standards 审计准则 c qeId&Cg
audit-oriented working paper (审计)业务类工作底稿 g-xbb&]
authorisation 授权 &B3Eq 1A
authorisation of transaction 交易的授权 , u QLXF2
availability 可获得性 W.p->,N
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balance 余额；差额；平衡 #FF5xe
balance sheet 资产负债表 [ d<|Cde
bank 银行 A` u04Lm7
bank account 银行账户，银行户头 [ANit0-~
bank statement 银行对账单 L]0+ u\(
barter transaction 易货交易，以物换物交易 4@#1G* OO
basis of audit 审计依据 g=; rM8W
basis of preparation (会计报表的)编制基础 &:L8; m
book of account 账目，账簿 s Bp| Lo
borrowing 借款，贷款，借债 q p|T,D%
branch 分支，分支机构，分店 L.(T"`-i
brought forward (账户余额等的)承上年，承上期，承上页 `< y[V
budget 预算 _%l+v
building 建筑物；大楼 4,f[D9|:
business conditions 业务情况，经营情况 )Y~q6D K
business licence (企业等的)营业执照 uR)i tmc?
business relation 业务关系 sAk~`(:4!
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