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 E;Q
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审计词汇英汉对照 |^T?5 =&Kt
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ability to continue as a going concern 持续经营能力 [RFF&uy
acceptability 可接受性，可接受程度 qb?9i-(
acceptable level of detection risk 检查风险的可接受水平 \%$z ! ]S>
acceptance of engagement 接受委托 k/mO(i%qi
accepting the engagement for the first time 首次接受委托 } 0x'm
access to asset 对资产的接触 Bv(c`JE~;
according to 根据，依据，依照 * v W#XDx
account balance 账户余额 %eQw\o,a
account for 对……进行会计处理，核算；解释 0z r Zrl
accounting 会计，会计学 mIm.+U `a2
accounting advisory serve 会计咨询服务 H ZEDr}R N
accounting firm 会计师事务所 #P5tTCM
accounting information 会计信息，会计资料 ^E= w3g&
accounting period 会计期间 J)"g`)\2 +
accounting policies 会计政策 0MX``/Z72
accounting professional bodies 会计职业组织，会计职业团体 jw$[b =sa
accounting records 会计记录 # 25%17
accounting responsibility 会计责任 /G& %T
accounting service 会计服务 ^Uq"hT(41
accounting standards 会计准则 %VmHw~xyF:
Accounting Standards for Business Enterprises 企业会计准则 PA <<{\dp
accounting system 会计系统 59Lmv
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accounting treatment 会计处理 $p GdGV\H
accuracy 准确性，精确性 5&N55? G6
additional audit procedures 追加审计程序 <j^bk"l p
addressee 收件人，收信人 Sz#dld Mz
Administration of State-owned Assets (the～) 国有资产管理局 *9I/h~I
administrative laws and regulations 行政法规 z-;2) RkV2
adverse impact 不利影响，负面影响 |)+; d
adverse opinion 反对意见 fl zHZH
advisory group 咨询组，顾问组 m[%*O#_
agency fee 代理费，代理费用 Yk!TQY4
aggregate 总计，合计为…… ~.L\f%<
alternation of document and record 变造文件和记录 LJ+Qe%|
alternative audit procedures 替代审计程序，备选审计程序 c037#&Q%#
amend 修改，修订 3r]N\c
amortisation 摊销 xI b^x=|h
analytical capacity 分析能力 b$k|D )_|
analytical procedures 分析性程序 +`s
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annual financial statements 年度会计报表，年度财务报表 WPu{
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appendix 附录，附表 QGp AG#M9?
applicable 适用的 %YbcI|i]<0
applicable laws and regulations 适用的法规 "JJEF2e@Z
application systems 应用系统 ]v,>!~8r
apply consistently 一贯地执行，一贯地实施 d zn[4
appropriate 适当的，合适的； ?O.1HEr
征用，挪用 f %JC;Y
appropriate authorization 适当的授权 afNqK~
appropriateness of audit evidence 审计证据的适当性 *D6X&Hg&5
approval 批准，核准 LCf)b>C*
assertion (会计报表上的)认定；确认 F|3iKK022
assessed level of control risk 对控制风险的评估，控制风险的评估水平 OPP^n-iPr
asset 资产，财产 8,m3] Lg
asset restructuring 资产重组 !=yNj6_f
assignment of duties 职责的划分 0}d^UG D
assistant 助理，助理人员 H(WRm1i"G
associated company 联属公司，联营公司 Z<^TO1xs9B
association 联合，结合；协会，社团 ]| PDsb"e
assumption 假设，假定 o2 vBY]Tj
at a given date 在某一特定时日 : ZWKrnG
attestation 鉴证，公证 g&oAa;~o
attestation service 鉴证服务 jt? . g'
audit adjustment 审计调整 kvo V?<!
audit areas 审计领域 x{.+i'
audit conclusion 审计结论 z6+D=<
audit effectiveness 审计效果 8 BgHoQ*
audit efficiency 审计效率 ;%_s4
audit engagement letter 审计业务约定书 l=.h]]`;
audit evidence 审计证据 sN%#e+(=
audit fee 审计费 - IF3'VG
audit files 审计档案 {Z^ G ]@
audit findings 审计中发现的事项 C~:@ETcbil
audit implementation stage 审计实施阶段 ;"N4Yflz
audit mark 审计标识 zIE{U
audit materiality 审计重要性 J jp)%c#_
audit method 审计方法 WXzSf.8p|
audit objective 审计目标，审计目的 |>U :Pb(
audit of financial statements 会计报表审计，财务报表审计 IVblS iFF
audit opinion 审计意见 |{en) {:
audit period 被审计期间，被审计年度 ?!Bf# "TY
audit plan 审计计划
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audit planning 编制审计计划，制定审计计划，审计计划 8\H*Z2yF+
audit planning stage 审计计划阶段 F\G -. 1
audit procedure 审计程序 *~>} *
audit programme 审计程序表，具体审计计划 vz1yH%~E
audit report 审计报告 jF r[ T
audit report with a disclaimer of opinion 拒绝表示意见审计报告 !i{9wI
audit report with a qualified opinion 有保留意见的审计报告 Z|k>) pv@
audit report with an adverse opinion 否定意见的审计报告 uz%<K(
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audit report with dual dates 双重日期审计报告 *`g'*R
audit reporting stage 审计报告阶段 eGF+@)K1"
audit responsibility 审计责任 T1YCld
audit results 审计结果 , A@uSfC(
audit risk 审计风险 XHER [8l
audit sampling 审计抽样 k/;%{@G)
audit sampling techniques 审计抽样方法，审计抽样技术 ^/V>^9CZ
audit strategies 审计策略 <jwQ&fm)/R
audit summary 审计总结，审计小结 *\ !>2
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audit team 审计小组 `E J.L6j$'
audit test 审计测试 f}%p aE"
audit trail 审计轨迹 < Mq vGXI
audit work 审计工作 kQt#^pO)
audit working paper 审计工作底稿 b$W~ w*O
audited financial statement 审计会计报表，已审计财务报表 Xvr7qowL
Auditing Guidelines (the～) 审计规范指南 "!F%X %/
auditing standards 审计准则 j'QPJ(`~1l
audit-oriented working paper (审计)业务类工作底稿 HZJ)q`1E
authorisation 授权 &h<\jqN /
authorisation of transaction 交易的授权 rQb=/ @-
availability 可获得性 +$;* " o
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balance 余额；差额；平衡 Q dPqcw4+X
balance sheet 资产负债表 FJCL K#-
bank 银行 ]I<w;.z
bank account 银行账户，银行户头 bK69Rb@\A
bank statement 银行对账单 e\7AtlW"
barter transaction 易货交易，以物换物交易 5ca!JLs
basis of audit 审计依据 7]`l" =/z
basis of preparation (会计报表的)编制基础 f'WRszrF
book of account 账目，账簿 p-o8Ctc?V
borrowing 借款，贷款，借债 ,%X"Caz
branch 分支，分支机构，分店 nd #owjB
brought forward (账户余额等的)承上年，承上期，承上页 E3"j7y[S
budget 预算 ZR8%h<
building 建筑物；大楼 &rbkw<=j
business conditions 业务情况，经营情况 .:I^ O[k
business licence (企业等的)营业执照 kuI$ VC
business relation 业务关系
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