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 PV.X z0@R
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审计词汇英汉对照 9d0@wq.
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ability to continue as a going concern 持续经营能力 ~TF: .8
acceptability 可接受性，可接受程度 Co9^OF-k
acceptable level of detection risk 检查风险的可接受水平 d~])K #oJ
acceptance of engagement 接受委托 @o].He@L<j
accepting the engagement for the first time 首次接受委托 |"q5sym8Y_
access to asset 对资产的接触 W<h)HhyG
according to 根据，依据，依照 9 &dtd
account balance 账户余额 WM Dl=6
account for 对……进行会计处理，核算；解释 j.[.1 G*("
accounting 会计，会计学 @W.S6;GA\
accounting advisory serve 会计咨询服务 M5 LfRBO
accounting firm 会计师事务所 % :f&.@'r
accounting information 会计信息，会计资料 etQCzYIhn
accounting period 会计期间 B9 _ X;c
accounting policies 会计政策 i'<[DjMDlm
accounting professional bodies 会计职业组织，会计职业团体 &C5_g$Ma.Z
accounting records 会计记录 pHGY Q;:L
accounting responsibility 会计责任 R3f89
accounting service 会计服务 w?PkO p
accounting standards 会计准则 J/`<!$<c
Accounting Standards for Business Enterprises 企业会计准则 L]|gZ&^
accounting system 会计系统 /aCc17>2V{
accounting treatment 会计处理 s2p\]|5
accuracy 准确性，精确性 .fqN|[>
additional audit procedures 追加审计程序 c1(R
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addressee 收件人，收信人 z
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Administration of State-owned Assets (the～) 国有资产管理局 7DogM".}~Q
administrative laws and regulations 行政法规 @,
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adverse impact 不利影响，负面影响 EmWn%eMN
adverse opinion 反对意见 PudS2k_Qv
advisory group 咨询组，顾问组 JJ-( Sl
agency fee 代理费，代理费用 5:[0z5Hww
aggregate 总计，合计为…… 98c(<
alternation of document and record 变造文件和记录 r.=K~A
alternative audit procedures 替代审计程序，备选审计程序 l+K'beP
amend 修改，修订 D(op)]8
amortisation 摊销 x
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analytical capacity 分析能力 /|m2WxK)
analytical procedures 分析性程序 _IHV7*u{;
annual financial statements 年度会计报表，年度财务报表 IxN9&xa
appendix 附录，附表 kOrZv,qFG[
applicable 适用的 ; u
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applicable laws and regulations 适用的法规 x_Y!5yg
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application systems 应用系统 :uS\3toj
apply consistently 一贯地执行，一贯地实施 oUlY?x1
appropriate 适当的，合适的； 9!\B6=r y4
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appropriate authorization 适当的授权 VQt0 4?
appropriateness of audit evidence 审计证据的适当性 [
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approval 批准，核准 FIhk@TKa
assertion (会计报表上的)认定；确认 qOtgve`jX
assessed level of control risk 对控制风险的评估，控制风险的评估水平 ;?i W%:_,
asset 资产，财产 ]
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asset restructuring 资产重组 ql{ OETn#
assignment of duties 职责的划分 #&aqKV Y
assistant 助理，助理人员 G `61~F%
associated company 联属公司，联营公司
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association 联合，结合；协会，社团 ES7>H
assumption 假设，假定 }@+0/
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at a given date 在某一特定时日
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attestation 鉴证，公证 ;bib/
attestation service 鉴证服务 wKxtre(v
audit adjustment 审计调整 i$G@R %
audit areas 审计领域 @o _}g !9=
audit conclusion 审计结论 *vxk@ `K~
audit effectiveness 审计效果 D=Gtq6jd
audit efficiency 审计效率 WX?IYQ +
audit engagement letter 审计业务约定书 q" J]%zO
audit evidence 审计证据 ~Ea} /Au
audit fee 审计费 xs bE TP?
audit files 审计档案 AjMh,@
audit findings 审计中发现的事项 E,U+o $
audit implementation stage 审计实施阶段 h(_57O:
audit mark 审计标识 d.d/<
audit materiality 审计重要性 24 *XL,
audit method 审计方法 WiR(;m<g
audit objective 审计目标，审计目的 NP3 y+s
audit of financial statements 会计报表审计，财务报表审计 IY\5@P VZ
audit opinion 审计意见 b9HtR -iR;
audit period 被审计期间，被审计年度 x2\qXN/R
audit plan 审计计划 [!#L6&:a8
audit planning 编制审计计划，制定审计计划，审计计划 VU]`&`~J
audit planning stage 审计计划阶段 ;))+>%SGCt
audit procedure 审计程序 xy[3u?,&s!
audit programme 审计程序表，具体审计计划 xj;H&swo
audit report 审计报告 c9 _ rmz8
audit report with a disclaimer of opinion 拒绝表示意见审计报告 |FZ/[9*
audit report with a qualified opinion 有保留意见的审计报告 6}Ci>_i4#
audit report with an adverse opinion 否定意见的审计报告 ,Uqs1#r
audit report with dual dates 双重日期审计报告 9 -a0 :bP
audit reporting stage 审计报告阶段 Zt{[ *~
audit responsibility 审计责任 ,i`,Oy(BI
audit results 审计结果 s8t;.^1}
audit risk 审计风险 CxW >~O:
audit sampling 审计抽样 c]o'xd,T8\
audit sampling techniques 审计抽样方法，审计抽样技术 <^jQo<kU
audit strategies 审计策略 "e>;' %W
audit summary 审计总结，审计小结 V5>B])yQ
audit team 审计小组 Z0" , !6nS
audit test 审计测试 DA,?}
audit trail 审计轨迹 xdt-
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audit work 审计工作 )}Kf=
audit working paper 审计工作底稿 Ka
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audited financial statement 审计会计报表，已审计财务报表 0pd' 93C
Auditing Guidelines (the～) 审计规范指南 `mJ6K&t$<
auditing standards 审计准则 wc4{)qDE
audit-oriented working paper (审计)业务类工作底稿 Kn;"R:
authorisation 授权 D'Df JwA
authorisation of transaction 交易的授权 mNTzUoZF'@
availability 可获得性 o|<!"AD7
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balance 余额；差额；平衡 bJTBjS-7
balance sheet 资产负债表 3bH'H*2
bank 银行 Y\8)OBZ
bank account 银行账户，银行户头 n 0L^e
bank statement 银行对账单 =X:Y,?
barter transaction 易货交易，以物换物交易 d cN22A3
basis of audit 审计依据
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basis of preparation (会计报表的)编制基础 PK
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book of account 账目，账簿 Qe :seW
borrowing 借款，贷款，借债 _)m]_eS._
branch 分支，分支机构，分店 y_-0tI\J
brought forward (账户余额等的)承上年，承上期，承上页 \Uq(Zga4)
budget 预算 33B]R
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building 建筑物；大楼 VjZ|$k
business conditions 业务情况，经营情况 Lnl=.z`jK
business licence (企业等的)营业执照 +iRh
business relation 业务关系 ENs&RZ;
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