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 5MtLT#C3r
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审计词汇英汉对照 ap+JQ@b
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ability to continue as a going concern 持续经营能力 :6 Lx@
acceptability 可接受性，可接受程度 J2xw) +
acceptable level of detection risk 检查风险的可接受水平 t?
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acceptance of engagement 接受委托 K)DDk9*
accepting the engagement for the first time 首次接受委托 !FElW`F
access to asset 对资产的接触 P;ci9vk
according to 根据，依据，依照 vPTM
account balance 账户余额 $4 S@
account for 对……进行会计处理，核算；解释 Ne[7gxpu
accounting 会计，会计学
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accounting advisory serve 会计咨询服务 nwF2aR
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accounting firm 会计师事务所 bj>v|#r^
accounting information 会计信息，会计资料 YH\OFg@7
accounting period 会计期间
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accounting policies 会计政策 V`X
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accounting professional bodies 会计职业组织，会计职业团体 5n9B?T8C
accounting records 会计记录 }:KE
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accounting responsibility 会计责任 A|X">,A
accounting service 会计服务 KmA;HiH%J
accounting standards 会计准则 PE3vQH=t~
Accounting Standards for Business Enterprises 企业会计准则 <~n"m
accounting system 会计系统 lTV'J?8!-a
accounting treatment 会计处理 Tk:h@F|B.|
accuracy 准确性，精确性 C (#u[8
additional audit procedures 追加审计程序 B1>/5hV}
addressee 收件人，收信人 !`,Sfqij
Administration of State-owned Assets (the～) 国有资产管理局 j/_ s"}m{
administrative laws and regulations 行政法规 1+jAz`nA:T
adverse impact 不利影响，负面影响 ;; C?{
adverse opinion 反对意见 :+z4~%
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advisory group 咨询组，顾问组 gT0BkwIV
agency fee 代理费，代理费用 &3J_ ^210
aggregate 总计，合计为…… }dWq=)*
alternation of document and record 变造文件和记录 T>2[=J8U
alternative audit procedures 替代审计程序，备选审计程序 > dI LF
amend 修改，修订 ZaV8qAsP
amortisation 摊销 v*SEb~[
analytical capacity 分析能力 S||}nJ0
analytical procedures 分析性程序 -- %N8L;e
annual financial statements 年度会计报表，年度财务报表 i]6` LqlO
appendix 附录，附表 P3)Nl^/
applicable 适用的 +zaA,e?\
applicable laws and regulations 适用的法规 ,!Z *5
application systems 应用系统 ND>r#(_\
apply consistently 一贯地执行，一贯地实施 ifUGY[ L
appropriate 适当的，合适的； O4cr*MCb5
征用，挪用 bz uEfFaL
appropriate authorization 适当的授权 *E/`KUG]
appropriateness of audit evidence 审计证据的适当性 *n 6s.$p)%
approval 批准，核准 @|63K)Xy
assertion (会计报表上的)认定；确认 \Zqng
assessed level of control risk 对控制风险的评估，控制风险的评估水平 [<g?WPCcC
asset 资产，财产 %_RQx2
asset restructuring 资产重组 q_g+Jf
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assignment of duties 职责的划分 Y2ZT.l
assistant 助理，助理人员 >*#1ZB_l
associated company 联属公司，联营公司 ,9}h
association 联合，结合；协会，社团 %,6#2X nX%
assumption 假设，假定
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at a given date 在某一特定时日 #h8Sq~0
attestation 鉴证，公证 Jq &uF*!
attestation service 鉴证服务 5I
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audit adjustment 审计调整 sk,o x~0R
audit areas 审计领域 vq^ f }id
audit conclusion 审计结论 >L; eO'D
audit effectiveness 审计效果 ' _w=k 4
audit efficiency 审计效率 jkiFLtB@V
audit engagement letter 审计业务约定书 #fM#p+v
audit evidence 审计证据 \?
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audit fee 审计费 E .7
audit files 审计档案 zR1^I~
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audit findings 审计中发现的事项 2ORNi,_I
audit implementation stage 审计实施阶段 F)&@P-9+
audit mark 审计标识 tiB_a}5IB
audit materiality 审计重要性 -:2$ %
audit method 审计方法 :km6 1
audit objective 审计目标，审计目的 p^%YBY#,H
audit of financial statements 会计报表审计，财务报表审计 )0" wB
audit opinion 审计意见 B_nVP
audit period 被审计期间，被审计年度 Zhh2v>QOy
audit plan 审计计划 <>s`\
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audit planning 编制审计计划，制定审计计划，审计计划 s2'yY(u/
audit planning stage 审计计划阶段 ewa wL"
audit procedure 审计程序 Szq/hv=Q
audit programme 审计程序表，具体审计计划 Ghx3EVqnx"
audit report 审计报告 \6E|pbJ}x
audit report with a disclaimer of opinion 拒绝表示意见审计报告 QDs^Ije
audit report with a qualified opinion 有保留意见的审计报告 y .#")IA F
audit report with an adverse opinion 否定意见的审计报告 3L833 zL
audit report with dual dates 双重日期审计报告 !UG
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audit reporting stage 审计报告阶段 T ( OW
audit responsibility 审计责任 P
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audit results 审计结果 < tF9V Jq
audit risk 审计风险 { /K.
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audit sampling 审计抽样 {1V ($aBl
audit sampling techniques 审计抽样方法，审计抽样技术 4L ;% h
audit strategies 审计策略 r@v,T8
audit summary 审计总结，审计小结 hd>aZ"nm1
audit team 审计小组 #E? (vA1
audit test 审计测试 MBt9SXM
audit trail 审计轨迹 OMWbZ>jB
audit work 审计工作 Z*y`R
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audit working paper 审计工作底稿 %_+2@\
audited financial statement 审计会计报表，已审计财务报表 8YZbP5'
Auditing Guidelines (the～) 审计规范指南 ?u/@PR\D
auditing standards 审计准则 TD1 [
audit-oriented working paper (审计)业务类工作底稿 L\)ZC
authorisation 授权 ? no fUD.
authorisation of transaction 交易的授权 YP .5fq:
availability 可获得性 |X0Y-
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balance 余额；差额；平衡 #w,D
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balance sheet 资产负债表 GNXH
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bank 银行 E~ %jX
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bank account 银行账户，银行户头 &u /Nf&A
bank statement 银行对账单 OTGofd2zf
barter transaction 易货交易，以物换物交易 DF1I[b=]
basis of audit 审计依据 xIxn"^'
basis of preparation (会计报表的)编制基础 ]l1\? I
book of account 账目，账簿
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borrowing 借款，贷款，借债 MHh~vy'HB5
branch 分支，分支机构，分店 jT8#C=a7
brought forward (账户余额等的)承上年，承上期，承上页 lJ u;O/
budget 预算 RIb4!!',c
building 建筑物；大楼 (eCJ;%%k
business conditions 业务情况，经营情况 *of3:w
business licence (企业等的)营业执照 p[hZ@f(z
business relation 业务关系 kSR\RuY*
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