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 ==npFjB
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审计词汇英汉对照 J-ErG!
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ability to continue as a going concern 持续经营能力 FO:k
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acceptability 可接受性，可接受程度 tHmV4 H$
acceptable level of detection risk 检查风险的可接受水平 Y' O3RA5E
acceptance of engagement 接受委托 Zvkb=
accepting the engagement for the first time 首次接受委托 2 CRgOFR
access to asset 对资产的接触 GhR% f xe
according to 根据，依据，依照 Ey&gZ$|&
account balance 账户余额 M7.H;.?
account for 对……进行会计处理，核算；解释 i#%!J:_=
accounting 会计，会计学 Qe;R3D=T;
accounting advisory serve 会计咨询服务 5Ve
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accounting firm 会计师事务所 cuQAXqXC@
accounting information 会计信息，会计资料 r*g<A2g%
accounting period 会计期间 E`#/m@:|-
accounting policies 会计政策 ;<H\{w@D
accounting professional bodies 会计职业组织，会计职业团体 ;4<!vVf e
accounting records 会计记录 4Un%p7Y~
accounting responsibility 会计责任 15_Px9
accounting service 会计服务 }8dS[-.
accounting standards 会计准则 Zjv eXrx
Accounting Standards for Business Enterprises 企业会计准则 W[qQDn!r
accounting system 会计系统 fzr0dcNgM
accounting treatment 会计处理 P ;K <
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accuracy 准确性，精确性 ]SL0Mn g8
additional audit procedures 追加审计程序 6Ao{Aej
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addressee 收件人，收信人 O^r,H,3S
Administration of State-owned Assets (the～) 国有资产管理局 Cznp(z
administrative laws and regulations 行政法规 78kT}kgW
adverse impact 不利影响，负面影响 z4r g. a i
adverse opinion 反对意见 2`pg0ciX (
advisory group 咨询组，顾问组 aA=7x& z@
agency fee 代理费，代理费用 Qsg([K
aggregate 总计，合计为…… M,g $
alternation of document and record 变造文件和记录 N4u-tlA
alternative audit procedures 替代审计程序，备选审计程序 kqZ+e/o>O9
amend 修改，修订 ) KKmV6>b
amortisation 摊销 LfX[(FP
analytical capacity 分析能力 0[R7HX-@
analytical procedures 分析性程序 fBnlB_}e
annual financial statements 年度会计报表，年度财务报表 lj 2OOU{
appendix 附录，附表 &6^QFqqW`-
applicable 适用的 PDhoCAh
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applicable laws and regulations 适用的法规 @Q AI 0ZY
application systems 应用系统 :,Mg1Zf
apply consistently 一贯地执行，一贯地实施 lx&;?QQ
appropriate 适当的，合适的； c4 iG tW
征用，挪用 ?d Y|,_O
appropriate authorization 适当的授权 c;7`]}fGu
appropriateness of audit evidence 审计证据的适当性 dReJ;x4
approval 批准，核准 p* tAwl
assertion (会计报表上的)认定；确认 tjbI*Pw7(
assessed level of control risk 对控制风险的评估，控制风险的评估水平 f vr|<3ojo
asset 资产，财产 Pvz\zRq
asset restructuring 资产重组 5^C.}/#>F
assignment of duties 职责的划分 qHE( p+]E
assistant 助理，助理人员 DwI X\9
associated company 联属公司，联营公司 o Np(GQ@0
association 联合，结合；协会，社团 PLhlbzc f
assumption 假设，假定 :NXM.@jJ="
at a given date 在某一特定时日 f~{4hVA
attestation 鉴证，公证 *d& +? !
attestation service 鉴证服务 ~c${?uf
audit adjustment 审计调整 66
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audit areas 审计领域 !@9G9<NK
audit conclusion 审计结论 {qb2!}FQ
audit effectiveness 审计效果 .y>G
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audit efficiency 审计效率 ab^>_xD<
audit engagement letter 审计业务约定书 NH;.!x q:
audit evidence 审计证据 DGO\&^GT^
audit fee 审计费 %)sG 34
audit files 审计档案 YxWA]
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audit findings 审计中发现的事项 +K7oyZg
audit implementation stage 审计实施阶段 e<r}{= 1w
audit mark 审计标识 $kd
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audit materiality 审计重要性 >%c7|\q[ R
audit method 审计方法 d< b ,].
audit objective 审计目标，审计目的 1hW"#>f7
audit of financial statements 会计报表审计，财务报表审计 E[2xo /H
audit opinion 审计意见 -gVsOX0
audit period 被审计期间，被审计年度 N_R(i3c6U!
audit plan 审计计划 YOQ>A*@4
audit planning 编制审计计划，制定审计计划，审计计划 v-!^a_3Ui
audit planning stage 审计计划阶段 5?XIp6%x
audit procedure 审计程序 evGUl~</~
audit programme 审计程序表，具体审计计划 ,O`~ D~$
audit report 审计报告 ><H*T{
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 @y(<4kLz
audit report with a qualified opinion 有保留意见的审计报告 I:edLg1T
audit report with an adverse opinion 否定意见的审计报告 6Ej.X)~'K
audit report with dual dates 双重日期审计报告 Z&Xp9"j,@;
audit reporting stage 审计报告阶段 'yNS(Bg=
audit responsibility 审计责任 G!.% Qqs
audit results 审计结果 `w EAU7m:
audit risk 审计风险 \&b1%Asyz
audit sampling 审计抽样 @=dwvl' W
audit sampling techniques 审计抽样方法，审计抽样技术 v Y!'@W
audit strategies 审计策略 J1 "16Uu
audit summary 审计总结，审计小结 !30BR|K*
audit team 审计小组 /<Yz ;\:Jy
audit test 审计测试 uc]`^,`2/
audit trail 审计轨迹 f8S! FGiNc
audit work 审计工作 `XrF ,
audit working paper 审计工作底稿 pFcCe
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audited financial statement 审计会计报表，已审计财务报表 R
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Auditing Guidelines (the～) 审计规范指南 @ ('/NjTZ
auditing standards 审计准则 $
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audit-oriented working paper (审计)业务类工作底稿 _ls i,kg?
authorisation 授权 Sd+bnq%
authorisation of transaction 交易的授权 x@? YS
availability 可获得性 !U 4<4<+
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balance 余额；差额；平衡
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balance sheet 资产负债表 !z2 KQ
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bank 银行 [(
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bank account 银行账户，银行户头 PgdHH:v)
bank statement 银行对账单 [^0 S#,L
barter transaction 易货交易，以物换物交易 U5yBU9\G
basis of audit 审计依据 E-Y4TBZ*
basis of preparation (会计报表的)编制基础 CqR
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book of account 账目，账簿 U o[\1)
borrowing 借款，贷款，借债 lw=!v%L
branch 分支，分支机构，分店 ?g9oiOhnG
brought forward (账户余额等的)承上年，承上期，承上页 PauF)p
budget 预算 /q5!p0fH*
building 建筑物；大楼 ;S+]Z!5LT
business conditions 业务情况，经营情况 ,vB~9
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business licence (企业等的)营业执照 85qD~o?O
business relation 业务关系 r mJ`
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