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 q%=`PCty
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审计词汇英汉对照 0k I.d X)
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ability to continue as a going concern 持续经营能力 .y {qsL^P
acceptability 可接受性，可接受程度 L Ty [)
acceptable level of detection risk 检查风险的可接受水平 J9^RP~>bs
acceptance of engagement 接受委托 ! 2WRxM
accepting the engagement for the first time 首次接受委托 8|A*N< h
access to asset 对资产的接触 uE~ ? 2G
according to 根据，依据，依照 [ X.sCl|
account balance 账户余额 %+iJpRK)7
account for 对……进行会计处理，核算；解释 C,R_` % b%
accounting 会计，会计学 w !7f*
accounting advisory serve 会计咨询服务 CUB= T]
accounting firm 会计师事务所 iWu$$IV?-
accounting information 会计信息，会计资料 9l?#ZuGXp
accounting period 会计期间 H4 }^6><V
accounting policies 会计政策 V.kU FTCvf
accounting professional bodies 会计职业组织，会计职业团体 :qi"I;=6
accounting records 会计记录 oc ,a
accounting responsibility 会计责任 Pe w-6u"
accounting service 会计服务 6R 1){,8
accounting standards 会计准则 'vT
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Accounting Standards for Business Enterprises 企业会计准则 RYD V60*O6
accounting system 会计系统 95;q ] =U
accounting treatment 会计处理 ajuwP1I
accuracy 准确性，精确性 <">tB"="b
additional audit procedures 追加审计程序 \$ L2xd
addressee 收件人，收信人 /#M|)V*wn
Administration of State-owned Assets (the～) 国有资产管理局 xtyzy@)QL
administrative laws and regulations 行政法规 <U=:N~L
adverse impact 不利影响，负面影响 8Letpygm
adverse opinion 反对意见 89:Y s=
advisory group 咨询组，顾问组 XM$r,}B k
agency fee 代理费，代理费用 +2 = N#L M
aggregate 总计，合计为…… U ]lXw+&
alternation of document and record 变造文件和记录 <4,>`#NEo
alternative audit procedures 替代审计程序，备选审计程序 _8 b)Xx@5
amend 修改，修订 WC,&p
amortisation 摊销 \3(d$_:b
analytical capacity 分析能力 yzt6
analytical procedures 分析性程序 :e:j ILQ[
annual financial statements 年度会计报表，年度财务报表 "q4c[dna
appendix 附录，附表 p`-`(i=iJo
applicable 适用的 FA ?xp1E
applicable laws and regulations 适用的法规 +Gi~VW.
application systems 应用系统 uYAPGs#k
apply consistently 一贯地执行，一贯地实施 HONrt|c
appropriate 适当的，合适的； ;JMd(\+-
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appropriate authorization 适当的授权 @a)
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appropriateness of audit evidence 审计证据的适当性 `<2y
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approval 批准，核准 r'M|mQ$s>
assertion (会计报表上的)认定；确认 w@7NoD=
assessed level of control risk 对控制风险的评估，控制风险的评估水平 ,2vPmff
asset 资产，财产 i
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asset restructuring 资产重组 FLJdn L
assignment of duties 职责的划分 .4A4\-Cqe
assistant 助理，助理人员 Yw<K!'C
associated company 联属公司，联营公司 P& C,E E$
association 联合，结合；协会，社团 uBw1Xud[YI
assumption 假设，假定 8'?V5.6?|~
at a given date 在某一特定时日 iy Zs:4jkc
attestation 鉴证，公证 Asicf{HaX
attestation service 鉴证服务 g<O*4
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audit adjustment 审计调整 l@nkR&4[
audit areas 审计领域 TLzg*
audit conclusion 审计结论 g4 _DEBh
audit effectiveness 审计效果 x(h(a#,r
audit efficiency 审计效率 *xXa4HB
audit engagement letter 审计业务约定书 7 %L%dyN
audit evidence 审计证据 . |$6Pi%!
audit fee 审计费 9*2A}d H
audit files 审计档案 (L_txd4
audit findings 审计中发现的事项 {`BC$V
audit implementation stage 审计实施阶段 ]kx)/n-K
audit mark 审计标识 kPF [E5
audit materiality 审计重要性 Udv5 Y
audit method 审计方法 FW(y#Fmqs
audit objective 审计目标，审计目的 #\*ODMk$4|
audit of financial statements 会计报表审计，财务报表审计 qlmz@kTb
audit opinion 审计意见 [_Y\TdR
audit period 被审计期间，被审计年度 #bgW{&_ y
audit plan 审计计划 X6%w6%su5
audit planning 编制审计计划，制定审计计划，审计计划 "knSc0 ,u
audit planning stage 审计计划阶段 kxp $Nnk
audit procedure 审计程序 Y15KaoK?
audit programme 审计程序表，具体审计计划 DesvnV'{`
audit report 审计报告 B5
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 /Za'L#=R
audit report with a qualified opinion 有保留意见的审计报告 ?#ue:O1
audit report with an adverse opinion 否定意见的审计报告 )vO;=% GQ
audit report with dual dates 双重日期审计报告 |5S/h{gq
audit reporting stage 审计报告阶段 #z 3tSnmp
audit responsibility 审计责任 -Czq[n=0(
audit results 审计结果 0{g @j{Lbz
audit risk 审计风险 LS@[O])$'
audit sampling 审计抽样 "&%:
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audit sampling techniques 审计抽样方法，审计抽样技术 2
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audit strategies 审计策略 #=UEx
audit summary 审计总结，审计小结 w
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audit team 审计小组 Z {RRhJ
audit test 审计测试 )nU%}Z
audit trail 审计轨迹 !/, 6+2Ru
audit work 审计工作 \dSMF,E
audit working paper 审计工作底稿 oomB/"Z
audited financial statement 审计会计报表，已审计财务报表 >HO{gaRM
Auditing Guidelines (the～) 审计规范指南 |xy r6gY
auditing standards 审计准则 pe=Ou 0
audit-oriented working paper (审计)业务类工作底稿 3 G/#OJ
authorisation 授权 cMOvM0f
authorisation of transaction 交易的授权 2G
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availability 可获得性 #<|5 <U
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balance 余额；差额；平衡 " ,	
balance sheet 资产负债表 "H \'4'hg
bank 银行 B8-v!4b0`
bank account 银行账户，银行户头 vAi NOpz#
bank statement 银行对账单 8`}(N^=}
barter transaction 易货交易，以物换物交易 |4//%Ll/
basis of audit 审计依据 (lF;c
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basis of preparation (会计报表的)编制基础 c0jdZ#H
book of account 账目，账簿 MJ'|$
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borrowing 借款，贷款，借债 :" Q!Q@>
branch 分支，分支机构，分店 {?m;D Y v
brought forward (账户余额等的)承上年，承上期，承上页 5&q@; vR
budget 预算 'bp*hqG[
building 建筑物；大楼 ! )$
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business conditions 业务情况，经营情况 =ZM #_uW
business licence (企业等的)营业执照 ( v(!l=3
business relation 业务关系 & P{
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