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 6la'\l#
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审计词汇英汉对照 @73
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ability to continue as a going concern 持续经营能力 <>f;g "qS
acceptability 可接受性，可接受程度
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acceptable level of detection risk 检查风险的可接受水平 S} ,Cz
acceptance of engagement 接受委托 ^J hs/HV
accepting the engagement for the first time 首次接受委托 d(V4;8a0
access to asset 对资产的接触 UNiK6h_%
according to 根据，依据，依照 ]v>[r?X#V
account balance 账户余额 gXs9qY
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account for 对……进行会计处理，核算；解释 v,QvCozOz
accounting 会计，会计学 5HHf3E [
accounting advisory serve 会计咨询服务 tl~ZuS /
accounting firm 会计师事务所 7 qn=W
accounting information 会计信息，会计资料 z3L=K9)
accounting period 会计期间 t&w.Wc X)
accounting policies 会计政策 ?<N} Xh
accounting professional bodies 会计职业组织，会计职业团体 2NjgLXP
accounting records 会计记录 }xBO;
accounting responsibility 会计责任 SYsO>`/ )
accounting service 会计服务 NhNd+SCZ@
accounting standards 会计准则 RkF
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Accounting Standards for Business Enterprises 企业会计准则 Pke8RLg2A
accounting system 会计系统 D8~\*0->
accounting treatment 会计处理 Y7q Q` |
accuracy 准确性，精确性 SKNHLE}
additional audit procedures 追加审计程序 CFW H
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addressee 收件人，收信人 LQ% QFfC
Administration of State-owned Assets (the～) 国有资产管理局 7 _j t =sr
administrative laws and regulations 行政法规 pYAK A1F
adverse impact 不利影响，负面影响 `5
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adverse opinion 反对意见 *3={s"a.(
advisory group 咨询组，顾问组 &3"O DAp'
agency fee 代理费，代理费用 M,ybj5:6
aggregate 总计，合计为…… _](y<O^9yO
alternation of document and record 变造文件和记录 w<h8`K`3
alternative audit procedures 替代审计程序，备选审计程序 ~J~R.r/
amend 修改，修订 }dMX1e1h8
amortisation 摊销 |k]]dP|:'
analytical capacity 分析能力 :a2[d1
analytical procedures 分析性程序 Dmy=_j?ej
annual financial statements 年度会计报表，年度财务报表 <<gW`KF
appendix 附录，附表 ;3& wO~lW
applicable 适用的 7CF>cpw
applicable laws and regulations 适用的法规 XA>u CJf
application systems 应用系统 ,/V~T<FI
apply consistently 一贯地执行，一贯地实施 ]:2Ro:4Yv
appropriate 适当的，合适的； E'mT%@M OM
征用，挪用
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appropriate authorization 适当的授权 ~(tt.l#
appropriateness of audit evidence 审计证据的适当性 Y?K?*`Pkc1
approval 批准，核准 Ho(}_Q&
assertion (会计报表上的)认定；确认 EFI!b60mc
assessed level of control risk 对控制风险的评估，控制风险的评估水平 nwfu@h0G
asset 资产，财产 reYIF*
asset restructuring 资产重组 <Pe'&u
assignment of duties 职责的划分 OKau3T]
assistant 助理，助理人员 u^]Gc p
associated company 联属公司，联营公司 b W/T}FN D
association 联合，结合；协会，社团 _PC<Td>nm
assumption 假设，假定 C{t}q*fG
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at a given date 在某一特定时日 ABp8PD
attestation 鉴证，公证 ^e_uprZWm
attestation service 鉴证服务 3 @O/#CP+
audit adjustment 审计调整 0d:t=LKw)
audit areas 审计领域 D_ej%QtB@
audit conclusion 审计结论 ]xb2W~
audit effectiveness 审计效果 #fx"tx6
audit efficiency 审计效率 Ywt9^M|z;
audit engagement letter 审计业务约定书 Vx5fQ mx
audit evidence 审计证据 Uh1UZ
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audit fee 审计费 x@O )QaBN!
audit files 审计档案 n[i:$! ,
audit findings 审计中发现的事项 qJl DQc-
audit implementation stage 审计实施阶段 `{yI|
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audit mark 审计标识 E;4d lL`*
audit materiality 审计重要性 6kR3[]:16v
audit method 审计方法 'ju_l)(R
audit objective 审计目标，审计目的 $JBb]
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audit of financial statements 会计报表审计，财务报表审计 ?=_w5D.3J
audit opinion 审计意见 %Rr_fSoV
audit period 被审计期间，被审计年度 :~s*yznf
audit plan 审计计划 As^eL/m2L
audit planning 编制审计计划，制定审计计划，审计计划 y9@j-m &
audit planning stage 审计计划阶段 xi ,fm
audit procedure 审计程序 L9, GUtK{
audit programme 审计程序表，具体审计计划 Y! [ i=/
audit report 审计报告 "5N$u(: b
audit report with a disclaimer of opinion 拒绝表示意见审计报告 l`X ?C~JhJ
audit report with a qualified opinion 有保留意见的审计报告 x2b
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audit report with an adverse opinion 否定意见的审计报告 D]'
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audit report with dual dates 双重日期审计报告 xa?auv!
audit reporting stage 审计报告阶段 EUgKJ =jw
audit responsibility 审计责任 QiVKaBS8
audit results 审计结果 `8\" 3 S
audit risk 审计风险 S @!z '$&
audit sampling 审计抽样 T(cpU
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audit sampling techniques 审计抽样方法，审计抽样技术 ]*)l_mut7
audit strategies 审计策略 0oi.k;
audit summary 审计总结，审计小结 |vG ?H#y
audit team 审计小组 D^];6\=.i
audit test 审计测试 [(8 s\>T
audit trail 审计轨迹 M[iWWCX
audit work 审计工作 &!'R'{/?X
audit working paper 审计工作底稿 @l_rB~
audited financial statement 审计会计报表，已审计财务报表 N0K <zxR
Auditing Guidelines (the～) 审计规范指南 [V;u7Z\r-
auditing standards 审计准则 23bTCp.d
audit-oriented working paper (审计)业务类工作底稿 fv*
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authorisation 授权 . ubZ
authorisation of transaction 交易的授权 *9F{+)A
availability 可获得性 K^b'<} $|p
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balance 余额；差额；平衡 G-vkkNj%e
balance sheet 资产负债表 g~=-
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bank 银行 !{g>g%2!
bank account 银行账户，银行户头 -B 7X;{
bank statement 银行对账单 s!F8<:FRJD
barter transaction 易货交易，以物换物交易 k%N$eO$
basis of audit 审计依据 gKWUHlQY
basis of preparation (会计报表的)编制基础 ?c fFJl
book of account 账目，账簿 Kj4L P G
borrowing 借款，贷款，借债 oHV!>K_D
branch 分支，分支机构，分店 }^odUIj
brought forward (账户余额等的)承上年，承上期，承上页 !0KN A1w,
budget 预算 Ogh,
building 建筑物；大楼 bNvc@oo
business conditions 业务情况，经营情况 f{(D+7e}
business licence (企业等的)营业执照 u e!4By8T
business relation 业务关系 1wggYX
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