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 (T O<SY3AB
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审计词汇英汉对照 ,8d&uR}x
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ability to continue as a going concern 持续经营能力 ?4Fev_5m
acceptability 可接受性，可接受程度 V B T 66kV
acceptable level of detection risk 检查风险的可接受水平 ^N
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acceptance of engagement 接受委托 QnS#"hc\a
accepting the engagement for the first time 首次接受委托 _@gg,
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access to asset 对资产的接触 r KdsVW
according to 根据，依据，依照 *.+F]-
account balance 账户余额 ] ` A*7
account for 对……进行会计处理，核算；解释 +>Gw)|oX
accounting 会计，会计学 >K1e= S Y
accounting advisory serve 会计咨询服务 \Y!=O=za]
accounting firm 会计师事务所 Q)qJ6-R|HD
accounting information 会计信息，会计资料
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accounting period 会计期间 ]#rV]As
accounting policies 会计政策 jO|`aUY Tf
accounting professional bodies 会计职业组织，会计职业团体 8*&73cp
accounting records 会计记录 4;gw&sFF
accounting responsibility 会计责任 es\
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accounting service 会计服务 bu rSb:JF
accounting standards 会计准则 a I`d
Accounting Standards for Business Enterprises 企业会计准则 -vk/z+-^!
accounting system 会计系统 0Js5 '
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accounting treatment 会计处理 gTB| IcOs
accuracy 准确性，精确性 Tyb'p9
additional audit procedures 追加审计程序 ]Y76~!N
addressee 收件人，收信人 _5O~ ]}
Administration of State-owned Assets (the～) 国有资产管理局 hN gT/y8
administrative laws and regulations 行政法规
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adverse impact 不利影响，负面影响 @ T>^
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adverse opinion 反对意见 LmJ _$?o
advisory group 咨询组，顾问组 CRrEs
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agency fee 代理费，代理费用 ;E5XH"L\
aggregate 总计，合计为…… [fb9;,x`
alternation of document and record 变造文件和记录 K V?+9qa,
alternative audit procedures 替代审计程序，备选审计程序 PU B0H
amend 修改，修订 Us2> 5 :\
amortisation 摊销 a>,_o(]cW
analytical capacity 分析能力 /Dt:4{aTOC
analytical procedures 分析性程序 [Fk |m1i!
annual financial statements 年度会计报表，年度财务报表 ) .' + {
appendix 附录，附表 {.o4U0+
applicable 适用的 C#1'kQO
applicable laws and regulations 适用的法规 xXml
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application systems 应用系统 TeR bW
apply consistently 一贯地执行，一贯地实施 T?.l_"%%d
appropriate 适当的，合适的； K
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appropriate authorization 适当的授权 ;'Z"CbS+
appropriateness of audit evidence 审计证据的适当性 V$Oj@vI
approval 批准，核准 4 2-T&7k
assertion (会计报表上的)认定；确认 rwh 4 /h^S
assessed level of control risk 对控制风险的评估，控制风险的评估水平 h<PS<
asset 资产，财产 XH/!A`ZK
asset restructuring 资产重组 VsK8 :[Al
assignment of duties 职责的划分 Jcs
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assistant 助理，助理人员 ?6x&A t
associated company 联属公司，联营公司 1 <lf o^B
association 联合，结合；协会，社团 a[
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assumption 假设，假定 Xa$%`
at a given date 在某一特定时日 m6 xbO
attestation 鉴证，公证 iXXaB +w
attestation service 鉴证服务 o
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audit adjustment 审计调整 K>XZ rt
audit areas 审计领域 <8Zs; >YuK
audit conclusion 审计结论 '%*hs8s
audit effectiveness 审计效果 s*i,Ph
audit efficiency 审计效率 j>v8i
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audit engagement letter 审计业务约定书 ~G6xk/+n-m
audit evidence 审计证据 |q\i, }
audit fee 审计费 dWwb }r(ky
audit files 审计档案 k][{4~z
audit findings 审计中发现的事项 Ep') @7^n
audit implementation stage 审计实施阶段 J\'f5)k
audit mark 审计标识 h2:TbQ
audit materiality 审计重要性 #,})N*7
audit method 审计方法 rfSEL
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audit objective 审计目标，审计目的 Tgi7RAY
audit of financial statements 会计报表审计，财务报表审计 %.\+ j ,G7
audit opinion 审计意见 u3 &# UN
audit period 被审计期间，被审计年度 9]tW; ?
audit plan 审计计划 2@HmZ!|Q
audit planning 编制审计计划，制定审计计划，审计计划 4U'sBaY!K
audit planning stage 审计计划阶段 fJ\ u 8
audit procedure 审计程序 I {%( G(
audit programme 审计程序表，具体审计计划 I!K-*
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audit report 审计报告 d+ $:u
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ,,)'YhG(
audit report with a qualified opinion 有保留意见的审计报告 w&]$!g4
audit report with an adverse opinion 否定意见的审计报告 JV/:QV
audit report with dual dates 双重日期审计报告 5C*- v,hF
audit reporting stage 审计报告阶段 .6 bo
audit responsibility 审计责任 JZ-64OT
audit results 审计结果 N"~P$B1 X
audit risk 审计风险 ^d(gC%+!u
audit sampling 审计抽样 Bw[IW[(~!
audit sampling techniques 审计抽样方法，审计抽样技术 XZ 8]se"C
audit strategies 审计策略 I_`NjJ;61
audit summary 审计总结，审计小结 4`RZ&w;1H2
audit team 审计小组 9 uX 15a
audit test 审计测试 0Y oV`D,U
audit trail 审计轨迹 j[t 2Bp
audit work 审计工作 ~rAcT6#
audit working paper 审计工作底稿 F)/4 #[
audited financial statement 审计会计报表，已审计财务报表 -ni@+Dy
Auditing Guidelines (the～) 审计规范指南 _Vc4F_
auditing standards 审计准则 _Ii=3Qsf
audit-oriented working paper (审计)业务类工作底稿 u
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authorisation 授权 !)}z{ ,Jx
authorisation of transaction 交易的授权 ,e qR
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availability 可获得性 c+whpQ=01
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balance 余额；差额；平衡 ;~`/rh
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balance sheet 资产负债表 Wm)I d_
bank 银行 7 V YhRC-
bank account 银行账户，银行户头 :."+&gb
bank statement 银行对账单 :kjs: 6f]
barter transaction 易货交易，以物换物交易 Ou
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basis of audit 审计依据 ]{ch]m
basis of preparation (会计报表的)编制基础 -`t9@1P>
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book of account 账目，账簿 MdTu722
borrowing 借款，贷款，借债 5fmQ+2A C1
branch 分支，分支机构，分店 ,. <c|5R
brought forward (账户余额等的)承上年，承上期，承上页 aan(69=jz
budget 预算 PdRDUG{Jy
building 建筑物；大楼 7+6I~&x!Lz
business conditions 业务情况，经营情况 5.kKg=a
business licence (企业等的)营业执照 YnCuF
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business relation 业务关系
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