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 "8 dnFrE
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审计词汇英汉对照 ;|1P1H-W~M
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ability to continue as a going concern 持续经营能力 +~.Jw#Hq S
acceptability 可接受性，可接受程度 J` --O(8Ml
acceptable level of detection risk 检查风险的可接受水平 Zo ReyY2
acceptance of engagement 接受委托 ddhTr
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accepting the engagement for the first time 首次接受委托 `ViNSr):J
access to asset 对资产的接触 cDyC&} :f
according to 根据，依据，依照 V+5
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account balance 账户余额 %D0Ws9:|
account for 对……进行会计处理，核算；解释 !)3Su=*R
accounting 会计，会计学 :%]R x&08
accounting advisory serve 会计咨询服务 oDI*\S>
accounting firm 会计师事务所 (Sp~+#XnF
accounting information 会计信息，会计资料 U .h PC3
accounting period 会计期间 \eN/fTPm
accounting policies 会计政策 CnA)>4E*'
accounting professional bodies 会计职业组织，会计职业团体 e1 }0f8%
accounting records 会计记录 R}<s~` Pl
accounting responsibility 会计责任 ; | ,Y2?
accounting service 会计服务 x)mC^
accounting standards 会计准则 > o`RPWs
Accounting Standards for Business Enterprises 企业会计准则 w.- i !Ls
accounting system 会计系统 EPnB%'l\c
accounting treatment 会计处理 T )]|o+G
accuracy 准确性，精确性 [ M>_(u6
additional audit procedures 追加审计程序 wf$ JuHPt
addressee 收件人，收信人 &}=,8Gt1G
Administration of State-owned Assets (the～) 国有资产管理局 ^P`'qfZ
administrative laws and regulations 行政法规 gq &85([
adverse impact 不利影响，负面影响 hG3Lj7)UH
adverse opinion 反对意见 ee ` =B
advisory group 咨询组，顾问组 "g[UX{L
agency fee 代理费，代理费用
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aggregate 总计，合计为…… o-Arfc3Q
alternation of document and record 变造文件和记录 tJ=zk3BN~
alternative audit procedures 替代审计程序，备选审计程序 .1lc'gu5y
amend 修改，修订 R;2 -/MT-
amortisation 摊销 lI<8)42yq
analytical capacity 分析能力 ka [NYW{.
analytical procedures 分析性程序 7^X_tQf
annual financial statements 年度会计报表，年度财务报表 "!?Ya{
appendix 附录，附表 '2oBi6|X
applicable 适用的
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applicable laws and regulations 适用的法规 {u3u%^E;R
application systems 应用系统 p4_uY7^6
apply consistently 一贯地执行，一贯地实施 m q9
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appropriate 适当的，合适的； j` l
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征用，挪用 Z] }@#/
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appropriate authorization 适当的授权 X[ 6 z
appropriateness of audit evidence 审计证据的适当性 HEN9D/O=
approval 批准，核准 7|Y8^T
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assertion (会计报表上的)认定；确认 1!#ZEI C
assessed level of control risk 对控制风险的评估，控制风险的评估水平 d<e.`dhc
asset 资产，财产 aQ\O ]gCE
asset restructuring 资产重组 -&tiM
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assignment of duties 职责的划分 Vd~ k4
assistant 助理，助理人员 CB)#;
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associated company 联属公司，联营公司 IQ8AsV&'C
association 联合，结合；协会，社团 5o #8DIal
assumption 假设，假定 (^\i(cfu6Q
at a given date 在某一特定时日 HrxEC)V6#
attestation 鉴证，公证 R 5zV= N
attestation service 鉴证服务 U"Oq85vY
audit adjustment 审计调整 Ccmbdw,Z 5
audit areas 审计领域 -XB>&dNl)T
audit conclusion 审计结论 )cXc"aj@s
audit effectiveness 审计效果 5H2|:GzUc
audit efficiency 审计效率 1cega1s3xR
audit engagement letter 审计业务约定书 ;'}xD5
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audit evidence 审计证据 =Y0m;-1M
audit fee 审计费 ,55`s#;
audit files 审计档案 0}N^l=jQ
audit findings 审计中发现的事项 =c'LG
audit implementation stage 审计实施阶段 /2
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audit mark 审计标识 {T9g\F*
audit materiality 审计重要性 Gmb57z&:
audit method 审计方法 !8$}] uWP
audit objective 审计目标，审计目的 \?Z d UY
audit of financial statements 会计报表审计，财务报表审计 6dh PqL
audit opinion 审计意见 + Muyp]_
audit period 被审计期间，被审计年度 shB(kb{{
audit plan 审计计划 x?kZD~|{)
audit planning 编制审计计划，制定审计计划，审计计划 #LZ`kSlv4
audit planning stage 审计计划阶段 v|xlI4
audit procedure 审计程序 j.K y P WO
audit programme 审计程序表，具体审计计划 Q.Acmht#
audit report 审计报告 S.z ;Bm
audit report with a disclaimer of opinion 拒绝表示意见审计报告 IO4 IaeM
audit report with a qualified opinion 有保留意见的审计报告 <}=D ?bXw
audit report with an adverse opinion 否定意见的审计报告 *VU Xw@
audit report with dual dates 双重日期审计报告 T]xGE
audit reporting stage 审计报告阶段 Z7v~;JzC#
audit responsibility 审计责任 2:abe
audit results 审计结果 7]Egu D4
audit risk 审计风险 {:Q2 Itsy
audit sampling 审计抽样 VXa]L4jJ9
audit sampling techniques 审计抽样方法，审计抽样技术 v7-'H/d.
audit strategies 审计策略 ]k Pco4
audit summary 审计总结，审计小结 3O.-'U 1K
audit team 审计小组 :X#(T- !t
audit test 审计测试 3 R m$
audit trail 审计轨迹 ]1K
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audit work 审计工作 |lv 4X }H
audit working paper 审计工作底稿 &Fi8@0 Fh
audited financial statement 审计会计报表，已审计财务报表 Vl EkT9^:
Auditing Guidelines (the～) 审计规范指南 M$)+Uo 2
auditing standards 审计准则 gSC@uf
audit-oriented working paper (审计)业务类工作底稿 H`P )
authorisation 授权 1l i`+~L
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authorisation of transaction 交易的授权 ( 7IF 5g\
availability 可获得性 %bsdC0xM
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balance 余额；差额；平衡 % /s1ma6q
balance sheet 资产负债表 8
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bank 银行 v6GWD}HH,
bank account 银行账户，银行户头 yD K X,
bank statement 银行对账单 \bg^E>-
barter transaction 易货交易，以物换物交易 Z_;' r|c
basis of audit 审计依据 AIeYy-f
basis of preparation (会计报表的)编制基础 \8pbPo=x
book of account 账目，账簿 eZv0"FK
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borrowing 借款，贷款，借债 oeIS &O.K
branch 分支，分支机构，分店 )-9/5Z0v
brought forward (账户余额等的)承上年，承上期，承上页 g
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budget 预算 dcA0k
building 建筑物；大楼 A- ~)7-
business conditions 业务情况，经营情况 4
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business licence (企业等的)营业执照 8177x7UG2[
business relation 业务关系 WRgz]=W3w
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