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 ^Fl 6-|^~
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审计词汇英汉对照 _Gf.1Bsf@S
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ability to continue as a going concern 持续经营能力 +q==Y/
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acceptability 可接受性，可接受程度 ERW
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acceptable level of detection risk 检查风险的可接受水平 2 o`a^'Iw
acceptance of engagement 接受委托 ;
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accepting the engagement for the first time 首次接受委托 ]to"X7/
access to asset 对资产的接触 i4Y_5
according to 根据，依据，依照 OAc*W<Q 0
account balance 账户余额 Ufz& 2
account for 对……进行会计处理，核算；解释 UXXN\ D
accounting 会计，会计学 H:X= v+W
accounting advisory serve 会计咨询服务 wo>srZs
accounting firm 会计师事务所 Fr}e-a
accounting information 会计信息，会计资料 +$#YW5wy
accounting period 会计期间 qIwI]ub~
accounting policies 会计政策 o b
accounting professional bodies 会计职业组织，会计职业团体 > -Qg4%m
accounting records 会计记录 No)v&P%
accounting responsibility 会计责任 B/i`
accounting service 会计服务 c3gy{:lb
accounting standards 会计准则 Lc|5&<8ZG1
Accounting Standards for Business Enterprises 企业会计准则 zX-6]j;
accounting system 会计系统 "+REv_:
accounting treatment 会计处理 ` L(AvSR
accuracy 准确性，精确性 3U&Qo nCV
additional audit procedures 追加审计程序 rSIb1zJ
addressee 收件人，收信人 lD! o4ZAo
Administration of State-owned Assets (the～) 国有资产管理局 -R,[/7zj
administrative laws and regulations 行政法规 <qzHMy Ai
adverse impact 不利影响，负面影响 qy`95^
adverse opinion 反对意见 fCSM#3|,]
advisory group 咨询组，顾问组 A# W%ud4
agency fee 代理费，代理费用 H!Y`?Rc
aggregate 总计，合计为…… ,Ty>sZ#/fz
alternation of document and record 变造文件和记录 %C=
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alternative audit procedures 替代审计程序，备选审计程序 XelY?Ph,,
amend 修改，修订 V8>%$O
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amortisation 摊销 #&G^%1!
analytical capacity 分析能力 % Ke:%##Y
analytical procedures 分析性程序
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annual financial statements 年度会计报表，年度财务报表 jg ?B][
appendix 附录，附表 }Po&6^
applicable 适用的 YF=@nR$_~j
applicable laws and regulations 适用的法规 slEsSR'J]
application systems 应用系统 Ga-AhP
apply consistently 一贯地执行，一贯地实施 LSQ 2pB2V
appropriate 适当的，合适的； [8/E ;h
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appropriate authorization 适当的授权 ]Au78Yom
appropriateness of audit evidence 审计证据的适当性 +XU*NAD,!
approval 批准，核准 i=%wZHc;
assertion (会计报表上的)认定；确认 )<
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assessed level of control risk 对控制风险的评估，控制风险的评估水平 >9D=PnHnD
asset 资产，财产 E9 QA<w
asset restructuring 资产重组 raG
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assignment of duties 职责的划分 6Flc4L8JU
assistant 助理，助理人员 2. Ym
associated company 联属公司，联营公司 |b'fp1< /
association 联合，结合；协会，社团 *
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assumption 假设，假定 4YkH;!M>ji
at a given date 在某一特定时日 @R >4b
attestation 鉴证，公证 F]3iL^v
attestation service 鉴证服务 A'qJke=
audit adjustment 审计调整 w}<BO>
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audit areas 审计领域 b/oJ[Vf
audit conclusion 审计结论 5t R<aIf
audit effectiveness 审计效果 +bvY*^i
audit efficiency 审计效率 <tAn2e!
audit engagement letter 审计业务约定书 %;9f$:U
audit evidence 审计证据 0@1AH<
audit fee 审计费 +Ij>\;vM"
audit files 审计档案 #KZ- "$
audit findings 审计中发现的事项 n H*U
audit implementation stage 审计实施阶段 pL>Q'{7s3
audit mark 审计标识 BCF- lrZ &
audit materiality 审计重要性 +L*2 6ar6
audit method 审计方法 = LuH:VM&
audit objective 审计目标，审计目的 b&p*IyJR
audit of financial statements 会计报表审计，财务报表审计 v')Fq[
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audit opinion 审计意见 F<X)eO]tk
audit period 被审计期间，被审计年度 Z=DAA+T`
audit plan 审计计划 UDV,c o
audit planning 编制审计计划，制定审计计划，审计计划 \uQB%yMoz
audit planning stage 审计计划阶段 -G]\"ZGi
audit procedure 审计程序 I(/W+
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audit programme 审计程序表，具体审计计划 QvK/31*QG
audit report 审计报告 2|(J<H
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ? )-*&1cv
audit report with a qualified opinion 有保留意见的审计报告 \?h +
audit report with an adverse opinion 否定意见的审计报告 X !,P] G
audit report with dual dates 双重日期审计报告
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audit reporting stage 审计报告阶段 JAen= %2b
audit responsibility 审计责任 u&".kk
audit results 审计结果 p+#J;.
audit risk 审计风险 o r\
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audit sampling 审计抽样 iSo+6gu
audit sampling techniques 审计抽样方法，审计抽样技术 !)ey~Suh
audit strategies 审计策略 Nqp%Z7G
audit summary 审计总结，审计小结 \dCoY0Z ;
audit team 审计小组 $@+\_f'bU>
audit test 审计测试 }8GCO
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audit trail 审计轨迹 "P.7FD
audit work 审计工作 lh3%2 Dq$
audit working paper 审计工作底稿 15#v|/wI'
audited financial statement 审计会计报表，已审计财务报表 pNr3u
Auditing Guidelines (the～) 审计规范指南 0@{K'm /
auditing standards 审计准则 ) !hDF9O
audit-oriented working paper (审计)业务类工作底稿 $
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authorisation 授权 o\1"ux;b
authorisation of transaction 交易的授权 rPkV=9ull,
availability 可获得性 ~UB@IV6O
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balance 余额；差额；平衡 .RH }/D
balance sheet 资产负债表 -4Zf0r1u
bank 银行 qbu Lcy3
bank account 银行账户，银行户头 /cexd_l|f
bank statement 银行对账单 G+ Y` 65
barter transaction 易货交易，以物换物交易 xKEHN gen
basis of audit 审计依据 bw9a@X
basis of preparation (会计报表的)编制基础 g&O
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book of account 账目，账簿 }E[S
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borrowing 借款，贷款，借债 5[]7baO)h1
branch 分支，分支机构，分店 &`Q0&8d5
brought forward (账户余额等的)承上年，承上期，承上页 LR]P?
budget 预算 + B%fp*
building 建筑物；大楼 f8L
business conditions 业务情况，经营情况 ?o$6w(]''
business licence (企业等的)营业执照 U: ~O^
business relation 业务关系
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