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 SB62(#YR
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审计词汇英汉对照 J
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ability to continue as a going concern 持续经营能力 z/7q#~J,
acceptability 可接受性，可接受程度 bt}8ymcG
acceptable level of detection risk 检查风险的可接受水平 }\a#e^-xQ+
acceptance of engagement 接受委托 g"-j/ c
accepting the engagement for the first time 首次接受委托 aV;|2}q "
access to asset 对资产的接触 g )hEzL0k
according to 根据，依据，依照 iOfm:DTPr
account balance 账户余额 :.:^\Q0
account for 对……进行会计处理，核算；解释 ]kj^T?&n.
accounting 会计，会计学 9{Hs1 MD[
accounting advisory serve 会计咨询服务 .$U,bE
accounting firm 会计师事务所 G e k?+|m
accounting information 会计信息，会计资料 >y%H2][
accounting period 会计期间 V)$!WPL@
accounting policies 会计政策 osp~)icun
accounting professional bodies 会计职业组织，会计职业团体 fNN l1Vls
accounting records 会计记录 N[{ rsUBd
accounting responsibility 会计责任 Y\
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accounting service 会计服务 u8f\)m
accounting standards 会计准则 m xlh\'b
Accounting Standards for Business Enterprises 企业会计准则 DB}Uzw|
accounting system 会计系统 4.9qB
accounting treatment 会计处理 I9 ?\Jbqg
accuracy 准确性，精确性 |$WHw*F^
additional audit procedures 追加审计程序 j >k
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addressee 收件人，收信人 /~LE1^1&U
Administration of State-owned Assets (the～) 国有资产管理局 ?9 huuJ s7
administrative laws and regulations 行政法规 u>>|ZP
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adverse impact 不利影响，负面影响 Nd(,oX a~
adverse opinion 反对意见 ;c 7I "?@z
advisory group 咨询组，顾问组 "Q: Gd6?h;
agency fee 代理费，代理费用 V,r~ %p
aggregate 总计，合计为…… E ,i^rA m
alternation of document and record 变造文件和记录 (-C)A-Uo&
alternative audit procedures 替代审计程序，备选审计程序 HUK rp*Hv
amend 修改，修订 .6y+van
amortisation 摊销 P1F-Wy1
analytical capacity 分析能力 ,%pCcM )
analytical procedures 分析性程序 @A[)\E1
annual financial statements 年度会计报表，年度财务报表 f+e"`80$*C
appendix 附录，附表 b(K"CL\p
applicable 适用的 F^l1WX6
applicable laws and regulations 适用的法规 '54\!yQ<{
application systems 应用系统 [-(^>Y
apply consistently 一贯地执行，一贯地实施 7L~ *%j
appropriate 适当的，合适的； [6VB&
征用，挪用 ay8]"sa
appropriate authorization 适当的授权 c=sV"r?
appropriateness of audit evidence 审计证据的适当性 OZ`cE5" i
approval 批准，核准 ,_V V;P
assertion (会计报表上的)认定；确认 :8 2T!
assessed level of control risk 对控制风险的评估，控制风险的评估水平 {B+}LL !
asset 资产，财产
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asset restructuring 资产重组 yZlT#^$\
assignment of duties 职责的划分 45~x
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assistant 助理，助理人员 q1ysT.{p,
associated company 联属公司，联营公司 bQ*yXJ^8
association 联合，结合；协会，社团 n/9a fIN
assumption 假设，假定 fe\lSGmf
at a given date 在某一特定时日 t$BjJ -G
attestation 鉴证，公证 <Jgcj 4D
attestation service 鉴证服务 mSYjc)z
audit adjustment 审计调整 p%I)&- 8
audit areas 审计领域 f:-)S8OJ
audit conclusion 审计结论 0U=wGI O
audit effectiveness 审计效果 ::Zo` vP
audit efficiency 审计效率 N,Y)'s
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audit engagement letter 审计业务约定书 hQ#e;1uD
audit evidence 审计证据 ZTR9e\F
audit fee 审计费
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audit files 审计档案 R3B+vLGX
audit findings 审计中发现的事项 o N032o?S
audit implementation stage 审计实施阶段 8 lQ}- 8
audit mark 审计标识 rbvk.:"^w
audit materiality 审计重要性 qzW3MlD
audit method 审计方法 12 p`ZD=
audit objective 审计目标，审计目的 CX]1I|T5
audit of financial statements 会计报表审计，财务报表审计 VR (R.
audit opinion 审计意见 ' i+L
audit period 被审计期间，被审计年度 GxdAOiq
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audit plan 审计计划 ^s)`UZ<C=
audit planning 编制审计计划，制定审计计划，审计计划 KZKE&bTx
audit planning stage 审计计划阶段 OnTe_JML
audit procedure 审计程序 e)sR$]i:v
audit programme 审计程序表，具体审计计划 FWb p;v{
audit report 审计报告 Dg& 6@c|
audit report with a disclaimer of opinion 拒绝表示意见审计报告 V 20h\(\\
audit report with a qualified opinion 有保留意见的审计报告 W
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audit report with an adverse opinion 否定意见的审计报告 @^| [J
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audit report with dual dates 双重日期审计报告 >oW]3)$4S
audit reporting stage 审计报告阶段 3aW<FSgP
audit responsibility 审计责任 ]-gy XE1.r
audit results 审计结果 %IsodtkDu
audit risk 审计风险 =WTSaC
audit sampling 审计抽样 `Gio
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audit sampling techniques 审计抽样方法，审计抽样技术 -,8L L@_
audit strategies 审计策略 o /N!l]r
audit summary 审计总结，审计小结 kcfT|@:MK"
audit team 审计小组 s%:fZ7y
audit test 审计测试 T;6M UmyC
audit trail 审计轨迹 |62` {+
audit work 审计工作 sS -dHa
audit working paper 审计工作底稿 8}|et~7!
audited financial statement 审计会计报表，已审计财务报表 ~i|6F~%3
Auditing Guidelines (the～) 审计规范指南 <YvXyIs
auditing standards 审计准则 ^ oi']O
audit-oriented working paper (审计)业务类工作底稿 kY)Vr3uGA
authorisation 授权 </ [.1&S+\
authorisation of transaction 交易的授权 NW1 Jr/
availability 可获得性 #RlZxtx.O
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balance 余额；差额；平衡 zsp%Cz7T
balance sheet 资产负债表 KlT:&1SB9
bank 银行 bWTf P8gT
bank account 银行账户，银行户头 "# *W#ohVA
bank statement 银行对账单 ~HmH#" VP
barter transaction 易货交易，以物换物交易 x3y+=aj
basis of audit 审计依据 httywa^
basis of preparation (会计报表的)编制基础 =Dn <DV
book of account 账目，账簿 `w!XO$"]Z
borrowing 借款，贷款，借债 e a=E/HR-
branch 分支，分支机构，分店 IR-n:
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brought forward (账户余额等的)承上年，承上期，承上页 LdZVXp^
budget 预算 g<Z :`00|
building 建筑物；大楼 $7q3[skH
business conditions 业务情况，经营情况 Mq\=pxC@
business licence (企业等的)营业执照 Cx TAd[az
business relation 业务关系 ]y@A
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