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 Zx{'S3W
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审计词汇英汉对照 N4 pA3~P
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ability to continue as a going concern 持续经营能力 =W =%!A\g
acceptability 可接受性，可接受程度 t+tGN \q
acceptable level of detection risk 检查风险的可接受水平 /r6DPR0\
acceptance of engagement 接受委托 IYFA>*
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accepting the engagement for the first time 首次接受委托
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access to asset 对资产的接触 ]n _A~Y r
according to 根据，依据，依照 $Z4p
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account balance 账户余额
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account for 对……进行会计处理，核算；解释 DDEn63{
accounting 会计，会计学 @\a- =
accounting advisory serve 会计咨询服务 M vCBgLN
accounting firm 会计师事务所 s.U p<Rw
accounting information 会计信息，会计资料 pWqahrWh
accounting period 会计期间 ~F-,Q_|-
accounting policies 会计政策 p#w,+)1!d
accounting professional bodies 会计职业组织，会计职业团体 ]c D!~nJ
accounting records 会计记录 N
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accounting responsibility 会计责任 l`k3!EZDS
accounting service 会计服务 //(c 1/s
accounting standards 会计准则 TBzM~y
Accounting Standards for Business Enterprises 企业会计准则 _1 a2Z\
accounting system 会计系统 }z[se)s
accounting treatment 会计处理 E4Sp^,
accuracy 准确性，精确性 R?(j#bk
additional audit procedures 追加审计程序 M:~#"lfK
addressee 收件人，收信人 [,c>-jA5
Administration of State-owned Assets (the～) 国有资产管理局 NNT9\JRv_
administrative laws and regulations 行政法规 { !w]t?h
adverse impact 不利影响，负面影响 bF.Aj8ZQ
adverse opinion 反对意见 1/ HofiIa
advisory group 咨询组，顾问组 udB}`<Q
agency fee 代理费，代理费用 [": x
aggregate 总计，合计为…… 5R4 dN=L*1
alternation of document and record 变造文件和记录 86 i =N _
alternative audit procedures 替代审计程序，备选审计程序 bFpwq#PDW>
amend 修改，修订 A 6d+RAx
amortisation 摊销 JGtdbD?Fw
analytical capacity 分析能力 `?)i/jko"
analytical procedures 分析性程序 ^%nAx| 4xQ
annual financial statements 年度会计报表，年度财务报表 SFjN 5u
appendix 附录，附表 xc!"?&\*
applicable 适用的 Bn.8wMB
applicable laws and regulations 适用的法规 ojaZC,}
application systems 应用系统 8yd OS
apply consistently 一贯地执行，一贯地实施 J-U}iU|
appropriate 适当的，合适的； 5b&'gd^d
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appropriate authorization 适当的授权
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appropriateness of audit evidence 审计证据的适当性 7L!k9"X`0F
approval 批准，核准 _jtBU
assertion (会计报表上的)认定；确认 U@9n 7 F
assessed level of control risk 对控制风险的评估，控制风险的评估水平 ]
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asset 资产，财产 I*X| pRD
asset restructuring 资产重组 4 1Ru@
assignment of duties 职责的划分 rIXAn4,dTv
assistant 助理，助理人员 VL\6U05Z
associated company 联属公司，联营公司 |')Z;
association 联合，结合；协会，社团 rn(T
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assumption 假设，假定 ~
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at a given date 在某一特定时日 r!;NH3 *
attestation 鉴证，公证 G,J$lT X
attestation service 鉴证服务 6`4= !ZfI
audit adjustment 审计调整 $
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audit areas 审计领域 Hxk hlNB
audit conclusion 审计结论 S
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audit effectiveness 审计效果 lOVsp#
audit efficiency 审计效率 Gv <K#@9T
audit engagement letter 审计业务约定书 zg
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audit evidence 审计证据 )s!x)< d;
audit fee 审计费 n84*[d}t
audit files 审计档案 nH;^$b'LZ
audit findings 审计中发现的事项 291v
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audit implementation stage 审计实施阶段 N/Z<v* i"
audit mark 审计标识 Nl1& na)K}
audit materiality 审计重要性 !.9N
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audit method 审计方法 %KqXtc`O
audit objective 审计目标，审计目的 ,<%],-Lt[
audit of financial statements 会计报表审计，财务报表审计 >I+O@
audit opinion 审计意见 =E{1QA0
audit period 被审计期间，被审计年度 'l2`05
audit plan 审计计划 5=l Ava#
audit planning 编制审计计划，制定审计计划，审计计划 @;pTQ
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audit planning stage 审计计划阶段 |Kb-oM&^#
audit procedure 审计程序 kYx|`-PA<r
audit programme 审计程序表，具体审计计划 [ $B
audit report 审计报告 r6"t`M
audit report with a disclaimer of opinion 拒绝表示意见审计报告 H$Q_K<V
audit report with a qualified opinion 有保留意见的审计报告 X mLH Z,/
audit report with an adverse opinion 否定意见的审计报告 WG9x_X&XJ
audit report with dual dates 双重日期审计报告 nNf/$h#;O
audit reporting stage 审计报告阶段 68d(6?OgW
audit responsibility 审计责任 9[/Gd{` XC
audit results 审计结果 ?k#-)inf)
audit risk 审计风险 hV_0f_Og
audit sampling 审计抽样 iGM-#{5
audit sampling techniques 审计抽样方法，审计抽样技术 evq *&.6\
audit strategies 审计策略 p^NYJV
audit summary 审计总结，审计小结 H;|^z@RB<
audit team 审计小组 p.)G ],
audit test 审计测试 c/b} 39X
audit trail 审计轨迹 ;4%^4<+3
audit work 审计工作 dnH?@ K
audit working paper 审计工作底稿 'xhX\?mD
audited financial statement 审计会计报表，已审计财务报表 4?;1cXXA
Auditing Guidelines (the～) 审计规范指南 V 9][a
auditing standards 审计准则 VcA87*pel
audit-oriented working paper (审计)业务类工作底稿 ]QRhTz
authorisation 授权 [26"?};"%
authorisation of transaction 交易的授权 v:eVK!O
availability 可获得性 xrp%b1Sy
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balance 余额；差额；平衡 $yBU
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balance sheet 资产负债表 c[f
bank 银行 [{L4~(uU8
bank account 银行账户，银行户头 kF`2%g+
bank statement 银行对账单 P'R!"
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barter transaction 易货交易，以物换物交易 wYPJji
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basis of audit 审计依据 4 cl}ouG
basis of preparation (会计报表的)编制基础 )lE ]DG!
book of account 账目，账簿
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borrowing 借款，贷款，借债 9H`Q
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branch 分支，分支机构，分店 fMy7pXa_
brought forward (账户余额等的)承上年，承上期，承上页 KYZ/b8C
budget 预算 kO+Y5z6=
building 建筑物；大楼 \GEFhM4)
business conditions 业务情况，经营情况 c\065#f!
business licence (企业等的)营业执照 ,)[u<&
business relation 业务关系 Y7{IF X
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