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 lBn*G&(P
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审计词汇英汉对照 - X_ w&
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ability to continue as a going concern 持续经营能力 pHvE`s"Ea
acceptability 可接受性，可接受程度 H n!vTB
acceptable level of detection risk 检查风险的可接受水平 m6x. "
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acceptance of engagement 接受委托 Qf|}%}% fp
accepting the engagement for the first time 首次接受委托 DXz8C -
access to asset 对资产的接触 spx;Q
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according to 根据，依据，依照 (RmED\.]4
account balance 账户余额 9Bk}g50$#
account for 对……进行会计处理，核算；解释 f`,
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accounting 会计，会计学 \!QF9dP4
accounting advisory serve 会计咨询服务 E
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accounting firm 会计师事务所 >>bYg
accounting information 会计信息，会计资料 k@aP&Z~
accounting period 会计期间 @c !67Z
accounting policies 会计政策 `fkri k
accounting professional bodies 会计职业组织，会计职业团体 | q16%6q
accounting records 会计记录 X{xJ*T y'
accounting responsibility 会计责任 WHZng
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accounting service 会计服务 sOxdq"E
accounting standards 会计准则 m[{& xF|_
Accounting Standards for Business Enterprises 企业会计准则 zzQH@D1
accounting system 会计系统 W{+0i AYnp
accounting treatment 会计处理 3K!0 4\
accuracy 准确性，精确性 'Xl>,\'6
additional audit procedures 追加审计程序 aTh%oBrtP
addressee 收件人，收信人 G
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Administration of State-owned Assets (the～) 国有资产管理局 i 9tJHeSm
administrative laws and regulations 行政法规 >1U@NK)HfY
adverse impact 不利影响，负面影响 *Z`eNz}
adverse opinion 反对意见
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advisory group 咨询组，顾问组 Kg`x9._2
agency fee 代理费，代理费用 b<(UmRxx3
aggregate 总计，合计为…… /mwr1GU
alternation of document and record 变造文件和记录 ' D"K`Vw
alternative audit procedures 替代审计程序，备选审计程序 O|&TL9:
amend 修改，修订 WJU NJN
amortisation 摊销 r)5 \3j[P
analytical capacity 分析能力 6&QTVdK'O
analytical procedures 分析性程序 "$Iw Q
annual financial statements 年度会计报表，年度财务报表 M y"!j,Up
appendix 附录，附表 xnQGCw?S&}
applicable 适用的 ~R@m!'I k
applicable laws and regulations 适用的法规 ]az}
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application systems 应用系统 P>T*:!s ;
apply consistently 一贯地执行，一贯地实施 y] YS2^
appropriate 适当的，合适的； &#oZ>`Qu
征用，挪用 lMzCDx !m
appropriate authorization 适当的授权 O?,i?
appropriateness of audit evidence 审计证据的适当性 _d0-%B
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approval 批准，核准 SxW}Z_8x
assertion (会计报表上的)认定；确认 !bV(VRbu
assessed level of control risk 对控制风险的评估，控制风险的评估水平 a H|OA\<
asset 资产，财产 EOnp!]Y
asset restructuring 资产重组 =E}% >un
assignment of duties 职责的划分 d)GkXl l1D
assistant 助理，助理人员 )~blx+ \y
associated company 联属公司，联营公司 Xf_tj:eO~
association 联合，结合；协会，社团 R`C_CsXir
assumption 假设，假定 YTjuSV
at a given date 在某一特定时日 S[hJ{0V
attestation 鉴证，公证 D@( M+u9/%
attestation service 鉴证服务 T3t~=b>&L
audit adjustment 审计调整 LB*#
audit areas 审计领域 Z:Y.":[
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audit conclusion 审计结论 zj$_iB`9
audit effectiveness 审计效果 dI
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audit efficiency 审计效率 :
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audit engagement letter 审计业务约定书 Y\g90
audit evidence 审计证据 4}8+)Pd
audit fee 审计费 M`C~6Mf+
audit files 审计档案 >,
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audit findings 审计中发现的事项 [%iUg\'7d
audit implementation stage 审计实施阶段 _/]:=_bf_z
audit mark 审计标识 ]k`Fl,"
audit materiality 审计重要性 L >Ez-
audit method 审计方法 itC *Z6 ^
audit objective 审计目标，审计目的 '^F|k`$r
audit of financial statements 会计报表审计，财务报表审计 nhQ44qRgQ
audit opinion 审计意见 l q\'
audit period 被审计期间，被审计年度 yS uLt@X
audit plan 审计计划 >0<KkBH
audit planning 编制审计计划，制定审计计划，审计计划 93^(O8.
audit planning stage 审计计划阶段 .i3lG(
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audit procedure 审计程序 -
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audit programme 审计程序表，具体审计计划 wKi}@|0[@
audit report 审计报告 4gv.E 0Fo
audit report with a disclaimer of opinion 拒绝表示意见审计报告 d#vS E.&
audit report with a qualified opinion 有保留意见的审计报告 |auX*hb9
audit report with an adverse opinion 否定意见的审计报告 ~D -JZx
audit report with dual dates 双重日期审计报告 p(
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audit reporting stage 审计报告阶段 $||ns@F+
audit responsibility 审计责任 {7K'<ti
audit results 审计结果 BS-:dyBw
audit risk 审计风险 Rg8m4x w
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 ~E<PtDab
audit strategies 审计策略 (pT(&/\8
audit summary 审计总结，审计小结 W? "2;](
audit team 审计小组 }1a <{&
audit test 审计测试 ,# P,B ;r~
audit trail 审计轨迹 #Cg}!3 8
audit work 审计工作 g:uvoMUD
audit working paper 审计工作底稿 SLQ\Y%F
audited financial statement 审计会计报表，已审计财务报表 ^)9MzD^_nV
Auditing Guidelines (the～) 审计规范指南 rR,+G%[(=4
auditing standards 审计准则 +7i7`'9pd
audit-oriented working paper (审计)业务类工作底稿 ~),;QQ,
authorisation 授权 gqP -E
authorisation of transaction 交易的授权 W 9&0k+#^
availability 可获得性 D4=..;
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balance 余额；差额；平衡 4T-,'P{?
balance sheet 资产负债表 ), nCq^Bp
bank 银行 3~[`[4n^
bank account 银行账户，银行户头 O8K@&V p
bank statement 银行对账单 #D|!
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barter transaction 易货交易，以物换物交易 [K/
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basis of audit 审计依据 qYgwyj=4
basis of preparation (会计报表的)编制基础 Kcscz,
book of account 账目，账簿 8iMF 8\
borrowing 借款，贷款，借债 /<3;0~#){
branch 分支，分支机构，分店 YMc8 Q\*B
brought forward (账户余额等的)承上年，承上期，承上页 ~q
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budget 预算 Xt</ -`
building 建筑物；大楼 :r1;}hIA9
business conditions 业务情况，经营情况 9">zdFC'
business licence (企业等的)营业执照 {l&Ltruhz
business relation 业务关系 !cq=)xR
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