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 k4dC
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审计词汇英汉对照 n=C"pH#
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ability to continue as a going concern 持续经营能力 >h#w~@e::
acceptability 可接受性，可接受程度
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acceptable level of detection risk 检查风险的可接受水平 zU+q03l8Ur
acceptance of engagement 接受委托 :op_J!;
accepting the engagement for the first time 首次接受委托 2M'dT Xz
access to asset 对资产的接触 )Hmf=eoc
according to 根据，依据，依照 \|HNFx T`
account balance 账户余额
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account for 对……进行会计处理，核算；解释 S7Ty}?E@
accounting 会计，会计学 =3w;<1 ?'
accounting advisory serve 会计咨询服务 Cp"
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accounting firm 会计师事务所 Cd"{7<OyM4
accounting information 会计信息，会计资料 Y.]$T8
accounting period 会计期间 7<;oz30G!L
accounting policies 会计政策 URrx7F98
accounting professional bodies 会计职业组织，会计职业团体 `(0B09~7
accounting records 会计记录 ? zm]KxIC
accounting responsibility 会计责任 'u;O2$
accounting service 会计服务 3dj|jw5
accounting standards 会计准则 YnU)f@b#
Accounting Standards for Business Enterprises 企业会计准则 &
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accounting system 会计系统 -|uox
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accounting treatment 会计处理 ~vt9 ?(h
accuracy 准确性，精确性 LrbD%2U$j5
additional audit procedures 追加审计程序 o!":mJ y
addressee 收件人，收信人 -Ls zaMR}
Administration of State-owned Assets (the～) 国有资产管理局 k-=LD
administrative laws and regulations 行政法规 ~r5S{&
adverse impact 不利影响，负面影响 iI";m0Ny
adverse opinion 反对意见 @e
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advisory group 咨询组，顾问组 [A!w
agency fee 代理费，代理费用 Dz6x x?
aggregate 总计，合计为…… ~;#} aQYo
alternation of document and record 变造文件和记录 pcwYgq#5
alternative audit procedures 替代审计程序，备选审计程序 2icQ (H;
amend 修改，修订 3>@VPMi
amortisation 摊销 ^.!jD+=I
analytical capacity 分析能力 "O4A&PJD
analytical procedures 分析性程序 +K`A2&F9
annual financial statements 年度会计报表，年度财务报表 @ CmKF
appendix 附录，附表 oIj=ba(n1
applicable 适用的 % (y{Sca
applicable laws and regulations 适用的法规 n%7?G=_kj
application systems 应用系统 P a{
apply consistently 一贯地执行，一贯地实施 F9u?+y-xb
appropriate 适当的，合适的； y]fI7nu &
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appropriate authorization 适当的授权 2]]v|Z2M4
appropriateness of audit evidence 审计证据的适当性 &b tI#
approval 批准，核准 =zcvR {Dkp
assertion (会计报表上的)认定；确认 4> >=TJ!M
assessed level of control risk 对控制风险的评估，控制风险的评估水平 d/&>
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asset 资产，财产 ,dCEy+
asset restructuring 资产重组 96(Mu% l
assignment of duties 职责的划分 LD} ~]
assistant 助理，助理人员 bH e'
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associated company 联属公司，联营公司 hcj}6NXc
association 联合，结合；协会，社团 Q7$o&N{
assumption 假设，假定 nOGTeKjEJ
at a given date 在某一特定时日 Ptv'.<-
attestation 鉴证，公证 '% QCNO/
attestation service 鉴证服务 2H)4}5H
audit adjustment 审计调整 2+
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audit areas 审计领域 wgS,U }/i
audit conclusion 审计结论 EyE#x_A
audit effectiveness 审计效果 =Nxkr0])!
audit efficiency 审计效率 Q S &B"7;g
audit engagement letter 审计业务约定书 rm,`M
audit evidence 审计证据 r[a7">n
audit fee 审计费 yij P
audit files 审计档案 ]$@D=g,r
audit findings 审计中发现的事项
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audit implementation stage 审计实施阶段 3 c=kYcj
audit mark 审计标识 2M-[x"\1/
audit materiality 审计重要性 =Xh)34q
audit method 审计方法 k|| t<&`Ze
audit objective 审计目标，审计目的 "%gsGtS
audit of financial statements 会计报表审计，财务报表审计 V*uE83x 1
audit opinion 审计意见 u kW&\
audit period 被审计期间，被审计年度 GkIY2PD
audit plan 审计计划 Hsf::K x
audit planning 编制审计计划，制定审计计划，审计计划 8Y?M:^f~
audit planning stage 审计计划阶段 ,t
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audit procedure 审计程序 !mmMAsd,
audit programme 审计程序表，具体审计计划 J,2V&WuV0r
audit report 审计报告 N]A# ecm
audit report with a disclaimer of opinion 拒绝表示意见审计报告
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audit report with a qualified opinion 有保留意见的审计报告 <W"W13*j!
audit report with an adverse opinion 否定意见的审计报告 50^ux:Uv+N
audit report with dual dates 双重日期审计报告 T }}2J/sj
audit reporting stage 审计报告阶段 qz-QVY ,
audit responsibility 审计责任 WTJ
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audit results 审计结果 a[-!X7,IU
audit risk 审计风险 l
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audit sampling 审计抽样 d#g))f;
audit sampling techniques 审计抽样方法，审计抽样技术 "jFf}
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audit strategies 审计策略 { qNP hi
audit summary 审计总结，审计小结 #Vq9 =Q2
audit team 审计小组
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audit test 审计测试 k {*QU(
audit trail 审计轨迹 \ H fAKBT
audit work 审计工作 !@ ^6/=
audit working paper 审计工作底稿
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audited financial statement 审计会计报表，已审计财务报表 z%82Vt!a5
Auditing Guidelines (the～) 审计规范指南
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auditing standards 审计准则 g'(bk@<BP
audit-oriented working paper (审计)业务类工作底稿 9zu;OK%
authorisation 授权 nI\6a G?`
authorisation of transaction 交易的授权 6>a6;[
availability 可获得性 Z}J5sifr
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balance 余额；差额；平衡 $ Hab hw
balance sheet 资产负债表 Z se&{
bank 银行 4l$OO;B
bank account 银行账户，银行户头 `^bP9X_a
bank statement 银行对账单 9L =mS
barter transaction 易货交易，以物换物交易 B*(]T|ff<
basis of audit 审计依据 HN7CcE+l
basis of preparation (会计报表的)编制基础 B>,e HXW
book of account 账目，账簿 6hxZ5&;(*
borrowing 借款，贷款，借债 ;CYoc4e
branch 分支，分支机构，分店 i9 ;
brought forward (账户余额等的)承上年，承上期，承上页 UVo`jb|>
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budget 预算 5R7x%3@L
building 建筑物；大楼 X0lPRk53(
business conditions 业务情况，经营情况 uU H4vUa
business licence (企业等的)营业执照 )^>LnQ_u
business relation 业务关系 s ^h@b!'7
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