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 ]vP}K
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审计词汇英汉对照 K1Uq` T J
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ability to continue as a going concern 持续经营能力 Bv' %$}}-
acceptability 可接受性，可接受程度 D W^Zuu/)
acceptable level of detection risk 检查风险的可接受水平 y@<2` h
acceptance of engagement 接受委托 [[zN Aq)"
accepting the engagement for the first time 首次接受委托 4e#$ -V
access to asset 对资产的接触 9 <{C9
according to 根据，依据，依照 ,?k1if(0[
account balance 账户余额 %.? V\l
account for 对……进行会计处理，核算；解释 XM,slQ
accounting 会计，会计学 cD}]4
accounting advisory serve 会计咨询服务 Lj9RF<39g
accounting firm 会计师事务所
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accounting information 会计信息，会计资料 Y#tur`
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accounting period 会计期间 D79 :L:
accounting policies 会计政策 PP >6
accounting professional bodies 会计职业组织，会计职业团体 j49Uj}:j
accounting records 会计记录 v8j3
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accounting responsibility 会计责任 nSC2wTH!1
accounting service 会计服务 " aCAA#$J
accounting standards 会计准则 q!
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Accounting Standards for Business Enterprises 企业会计准则 b*M?\ aA
accounting system 会计系统 +yHz7^6-5
accounting treatment 会计处理 3RT\G0?8f
accuracy 准确性，精确性 I
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additional audit procedures 追加审计程序 fe,6YXUf
addressee 收件人，收信人 pDSNI2
Administration of State-owned Assets (the～) 国有资产管理局 l-l7jq]R
administrative laws and regulations 行政法规 8.Y|I5l7G
adverse impact 不利影响，负面影响 yxo=eSOM
adverse opinion 反对意见
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advisory group 咨询组，顾问组 .\glNH1d
agency fee 代理费，代理费用 vIbM@Y4
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aggregate 总计，合计为…… 1/2cb-V
alternation of document and record 变造文件和记录 ``Q6R2[|)
alternative audit procedures 替代审计程序，备选审计程序 DQm%=ON7
amend 修改，修订 KP >9hEh
amortisation 摊销 _g I1rXI
analytical capacity 分析能力 mpMAhm:
analytical procedures 分析性程序 @q q"X'3t
annual financial statements 年度会计报表，年度财务报表 ~~Ezt*lH
appendix 附录，附表 MA 6
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applicable 适用的 *^~
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applicable laws and regulations 适用的法规 eY5mwJ0K
application systems 应用系统 U/Q gO
apply consistently 一贯地执行，一贯地实施 h%Nd89//
appropriate 适当的，合适的； - 6HwG fU
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appropriate authorization 适当的授权 dkZe.pv$j
appropriateness of audit evidence 审计证据的适当性 EN
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approval 批准，核准 Oo}h :3?
assertion (会计报表上的)认定；确认 N}K
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assessed level of control risk 对控制风险的评估，控制风险的评估水平 bYnq,JRA
asset 资产，财产 bIAE? D
asset restructuring 资产重组 K+F"V W*?
assignment of duties 职责的划分 wG3b{0
assistant 助理，助理人员 "J 1A9|
associated company 联属公司，联营公司 @wI>0B
association 联合，结合；协会，社团 d*0 R
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assumption 假设，假定 !S#3mT-
at a given date 在某一特定时日 N8{j v at
attestation 鉴证，公证 Y \-W`
attestation service 鉴证服务 KBmO i
audit adjustment 审计调整 {E
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audit areas 审计领域 *;Mi/^pzK
audit conclusion 审计结论 Qs6Vu)U=
audit effectiveness 审计效果 Q L WnP-
audit efficiency 审计效率 $`E? =L`$
audit engagement letter 审计业务约定书 dm 4Q'u
audit evidence 审计证据 <gkE,e9
audit fee 审计费 m-vn5OX
audit files 审计档案 =cS&> MT
audit findings 审计中发现的事项 fY[Fwjj3
audit implementation stage 审计实施阶段 ,,gMUpL7_8
audit mark 审计标识 ,PTM'O@aU#
audit materiality 审计重要性 w`)5(~b
audit method 审计方法 h |CZ ~
audit objective 审计目标，审计目的 o
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audit of financial statements 会计报表审计，财务报表审计 P 1Hab2%+
audit opinion 审计意见 c$Kc,`2m7
audit period 被审计期间，被审计年度 $^ee~v;m4
audit plan 审计计划 $nO~A7
audit planning 编制审计计划，制定审计计划，审计计划 N3n ]
audit planning stage 审计计划阶段 \yr9j$
audit procedure 审计程序 \9)5b8
audit programme 审计程序表，具体审计计划 /Sw~<B!8N
audit report 审计报告 | Ns4^2
audit report with a disclaimer of opinion 拒绝表示意见审计报告 QxYm3x5
audit report with a qualified opinion 有保留意见的审计报告 9\_AB .Z:
audit report with an adverse opinion 否定意见的审计报告 4>*=q*<V5E
audit report with dual dates 双重日期审计报告 yV(#z2|
audit reporting stage 审计报告阶段 {EoYU\x
audit responsibility 审计责任 /iU
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audit results 审计结果 MA `nFkVK
audit risk 审计风险 .\R9tt}
audit sampling 审计抽样 !p
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audit sampling techniques 审计抽样方法，审计抽样技术 $0_K&_5w~
audit strategies 审计策略 (,U|H`
audit summary 审计总结，审计小结 d4 S4
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audit team 审计小组 !9;m~T7.
audit test 审计测试 .xJ54Vz
audit trail 审计轨迹 IA2V esHb
audit work 审计工作 GY%9V5GB
audit working paper 审计工作底稿 tO M$'0u
audited financial statement 审计会计报表，已审计财务报表 $ZM'dIk?
Auditing Guidelines (the～) 审计规范指南 6e-ME3!<l
auditing standards 审计准则 P0l
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audit-oriented working paper (审计)业务类工作底稿 *7xcwj eP
authorisation 授权 z9aR/: W}
authorisation of transaction 交易的授权 pU7;!u:c4%
availability 可获得性
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balance 余额；差额；平衡 >3!~U.AA'x
balance sheet 资产负债表 }dkXRce*
bank 银行 W%L'nR~w$
bank account 银行账户，银行户头 hIe .Mv-I)
bank statement 银行对账单 w2
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barter transaction 易货交易，以物换物交易 ^4n#''wJ
basis of audit 审计依据 qLEYBv-3
basis of preparation (会计报表的)编制基础
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book of account 账目，账簿 K
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borrowing 借款，贷款，借债 tbS hSbj
branch 分支，分支机构，分店 ?b]zsku8
brought forward (账户余额等的)承上年，承上期，承上页 J&A1]T4d
budget 预算 ?'> .>
building 建筑物；大楼 n
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business conditions 业务情况，经营情况 X30tO>
business licence (企业等的)营业执照 \zBi-GI
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business relation 业务关系
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