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 }h/ 7M
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审计词汇英汉对照 9' H\-
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ability to continue as a going concern 持续经营能力 dpge:Qhr
acceptability 可接受性，可接受程度 K x[+$Qt
acceptable level of detection risk 检查风险的可接受水平 MYxuQ |w
acceptance of engagement 接受委托 rK;<-RE<[:
accepting the engagement for the first time 首次接受委托 *\iXU//^)
access to asset 对资产的接触 tqB6: p-%
according to 根据，依据，依照 .bV^u
account balance 账户余额 Je^ ;[^
account for 对……进行会计处理，核算；解释 Mw+
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accounting 会计，会计学 3*7 klu
accounting advisory serve 会计咨询服务 8In~qf
accounting firm 会计师事务所 e<A>??h^
accounting information 会计信息，会计资料 |z@AvS [
accounting period 会计期间 y fuH
accounting policies 会计政策 .DnG}884
accounting professional bodies 会计职业组织，会计职业团体 9&kPcFX B
accounting records 会计记录 gd%Ho8,T
accounting responsibility 会计责任 |Q%n
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accounting service 会计服务 lFA-T I&
accounting standards 会计准则 ?m VSc/
Accounting Standards for Business Enterprises 企业会计准则 l]R7A_|
accounting system 会计系统 cuf]-C1_
accounting treatment 会计处理 -
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accuracy 准确性，精确性 zrE{CdG%y
additional audit procedures 追加审计程序 _D+J3d(Pjk
addressee 收件人，收信人 #4nBov3d
Administration of State-owned Assets (the～) 国有资产管理局 {SZv#MrK
administrative laws and regulations 行政法规 6I _ 4 {
adverse impact 不利影响，负面影响 D#Mz#\
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adverse opinion 反对意见 5YI6$ZdQ
advisory group 咨询组，顾问组 4`V&Yqwl
agency fee 代理费，代理费用 ?<
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aggregate 总计，合计为…… ^x( s !4d]
alternation of document and record 变造文件和记录 0x&L'&Sp
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alternative audit procedures 替代审计程序，备选审计程序 K1;b4Sl?A
amend 修改，修订 [oXr6M:
amortisation 摊销 G_k_qP^ :
analytical capacity 分析能力 '['x
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analytical procedures 分析性程序 ]_!NmB_3
annual financial statements 年度会计报表，年度财务报表 CNWA!1n^Hy
appendix 附录，附表 r4?|sAK
applicable 适用的
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applicable laws and regulations 适用的法规 cnY}^_
application systems 应用系统 +n
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apply consistently 一贯地执行，一贯地实施 KNF{NFk
appropriate 适当的，合适的； HYJE z2RF
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appropriate authorization 适当的授权 '
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appropriateness of audit evidence 审计证据的适当性 $.ctlWS8l{
approval 批准，核准 qsQTJlq)
assertion (会计报表上的)认定；确认 p gv, Su
assessed level of control risk 对控制风险的评估，控制风险的评估水平 5@W 63!N
asset 资产，财产 :yw(Co]f
asset restructuring 资产重组 xj]^< oi<
assignment of duties 职责的划分 QPFv]^s(
assistant 助理，助理人员 rNke&z:%X_
associated company 联属公司，联营公司 ;c@B +RquR
association 联合，结合；协会，社团 nF,zWr[x
assumption 假设，假定 !"F8jA}
at a given date 在某一特定时日
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attestation 鉴证，公证 XZTH[#MqeI
attestation service 鉴证服务 \ 2Q #'
audit adjustment 审计调整 YQ1rS X3
audit areas 审计领域 9D?JzTsyg
audit conclusion 审计结论 h>z5m
audit effectiveness 审计效果 J'I1NeK
audit efficiency 审计效率 au+:-Khm
audit engagement letter 审计业务约定书 OSh'b$Z
audit evidence 审计证据 }_+) :<Db
audit fee 审计费 Io /;+R .
audit files 审计档案 x%dVD
audit findings 审计中发现的事项 \SJX;7 ST
audit implementation stage 审计实施阶段 4~vn%O6n
audit mark 审计标识 je%y9*V
audit materiality 审计重要性 w`/~y
audit method 审计方法 J0t_w M Ja
audit objective 审计目标，审计目的 +
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audit of financial statements 会计报表审计，财务报表审计 #! (2@N8
audit opinion 审计意见 =[TXH^.0
audit period 被审计期间，被审计年度 6>'>BamX
audit plan 审计计划 |b!Bb<5
audit planning 编制审计计划，制定审计计划，审计计划 xHkx rXqeI
audit planning stage 审计计划阶段 ,
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audit procedure 审计程序 Pn ?g
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audit programme 审计程序表，具体审计计划 {3Dm/u%=9|
audit report 审计报告 Yqt~h
audit report with a disclaimer of opinion 拒绝表示意见审计报告 530Kk<%^}8
audit report with a qualified opinion 有保留意见的审计报告 _Q b ].~
audit report with an adverse opinion 否定意见的审计报告 u3jLe=Y'\
audit report with dual dates 双重日期审计报告 {Q^ -
audit reporting stage 审计报告阶段 t<^7s9r;I
audit responsibility 审计责任 R0G
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audit results 审计结果 b:
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audit risk 审计风险 cNy*< Tv
audit sampling 审计抽样 X9&>.?r
audit sampling techniques 审计抽样方法，审计抽样技术 D3+<16[,
audit strategies 审计策略 OskQ[
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audit summary 审计总结，审计小结 z gxMDLH
audit team 审计小组 Lr "V
audit test 审计测试
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audit trail 审计轨迹 "DecS:\
audit work 审计工作
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audit working paper 审计工作底稿 4Ub7T=LG
audited financial statement 审计会计报表，已审计财务报表 \rH0=~F-P
Auditing Guidelines (the～) 审计规范指南 oSO ~
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auditing standards 审计准则
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audit-oriented working paper (审计)业务类工作底稿 H[?l)nZ}
authorisation 授权 e "Tr0k
authorisation of transaction 交易的授权 Rf{YASPIw&
availability 可获得性 qM d4awB
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balance 余额；差额；平衡 /~/nhK
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balance sheet 资产负债表 7v`~;}5
bank 银行 UQ
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bank account 银行账户，银行户头 T4;gF6(0]
bank statement 银行对账单 Ai`0Ud,M@
barter transaction 易货交易，以物换物交易 PD^Cj?wm
basis of audit 审计依据 b,#? LdQ%
basis of preparation (会计报表的)编制基础 "~08<+
book of account 账目，账簿 (w%9?y4Q
borrowing 借款，贷款，借债 NU 3s^ 8\(
branch 分支，分支机构，分店 iu`B8yI
brought forward (账户余额等的)承上年，承上期，承上页 q9nQ/]rkHF
budget 预算 XU`vs`/
building 建筑物；大楼 >PUT(yNL
business conditions 业务情况，经营情况
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business licence (企业等的)营业执照 VE^IA\J x
business relation 业务关系 c:-n0m'i
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