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 Lie\3W
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审计词汇英汉对照 Z T95g
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ability to continue as a going concern 持续经营能力 #Qc[W +%
acceptability 可接受性，可接受程度 ,g@U *06
acceptable level of detection risk 检查风险的可接受水平 W}+Q!T=
acceptance of engagement 接受委托 gvYa&N
accepting the engagement for the first time 首次接受委托 fXvJ
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access to asset 对资产的接触 I,Q J/s I
according to 根据，依据，依照 bSU9 s
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account balance 账户余额 :}FMauHh
account for 对……进行会计处理，核算；解释 3\|e8(bc
accounting 会计，会计学 KWCA9.w4q
accounting advisory serve 会计咨询服务 0 FsGqFt
accounting firm 会计师事务所 -#j-Zo+<
accounting information 会计信息，会计资料 (A\qZtnyl
accounting period 会计期间 qbu Lcy3
accounting policies 会计政策 /cexd_l|f
accounting professional bodies 会计职业组织，会计职业团体 G+ Y` 65
accounting records 会计记录 'C
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accounting responsibility 会计责任 tn+i5Eso
accounting service 会计服务 Fl]$ql
accounting standards 会计准则 'g^;_=^G
Accounting Standards for Business Enterprises 企业会计准则 [zn
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accounting system 会计系统 ^4x(a&
accounting treatment 会计处理 ,* ?bET
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accuracy 准确性，精确性 f8+( $Ys
additional audit procedures 追加审计程序 .1 .n{4z>:
addressee 收件人，收信人 0XSZ3dY&+
Administration of State-owned Assets (the～) 国有资产管理局 U%"c@% B0
administrative laws and regulations 行政法规 X 8<<;?L
adverse impact 不利影响，负面影响 j ! iimdq
adverse opinion 反对意见 !FZb3U@
advisory group 咨询组，顾问组 m[! t 7e
agency fee 代理费，代理费用 c_x6FoE;L
aggregate 总计，合计为…… <w+K$WE {
alternation of document and record 变造文件和记录 Ui@ Q&%b
alternative audit procedures 替代审计程序，备选审计程序 ;VeC(^-eh6
amend 修改，修订 zPWG^
amortisation 摊销 L,p5:EW8.
analytical capacity 分析能力 Jj*XnL*
analytical procedures 分析性程序 BC%t[H} >R
annual financial statements 年度会计报表，年度财务报表 f}E oc>n
appendix 附录，附表 aN}yS=(Ff
applicable 适用的 0diQfu)Fi
applicable laws and regulations 适用的法规 8k2pr v^
application systems 应用系统 G?&0Z++
apply consistently 一贯地执行，一贯地实施 o>311(:
appropriate 适当的，合适的； hvQOwA;e
征用，挪用 (ST />")L
appropriate authorization 适当的授权 5Lo{\7%
appropriateness of audit evidence 审计证据的适当性 .8uJ%'$)
approval 批准，核准 lV]hjt-L
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assertion (会计报表上的)认定；确认 7] @vPr;:
assessed level of control risk 对控制风险的评估，控制风险的评估水平 VzA~w`
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asset 资产，财产 Pan^@B=Q
asset restructuring 资产重组 L:IaJ? +?
assignment of duties 职责的划分 1mwb&j24n3
assistant 助理，助理人员 d2'9C 6t
associated company 联属公司，联营公司 {vx{Hwyv
association 联合，结合；协会，社团
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assumption 假设，假定 .<gA a"
at a given date 在某一特定时日 36@ )a5
attestation 鉴证，公证 15 x~[?!
attestation service 鉴证服务 ,6~c0]/
audit adjustment 审计调整 "uDLty?*k
audit areas 审计领域 Q 6{2@
audit conclusion 审计结论 Yl% R a1
audit effectiveness 审计效果 iS&fp[Th
audit efficiency 审计效率 |#^u%#'[2
audit engagement letter 审计业务约定书 1>c`c]s3
audit evidence 审计证据 -8 HIsRh
audit fee 审计费 K%[Rv#>;q|
audit files 审计档案 [a53H$`\5
audit findings 审计中发现的事项 .!\y<9
audit implementation stage 审计实施阶段 Q[; !z1ur
audit mark 审计标识 'M=( 5p
audit materiality 审计重要性 Q6Vy}
audit method 审计方法 ~j^HDHY@
audit objective 审计目标，审计目的 I?c# T Rm
audit of financial statements 会计报表审计，财务报表审计 &dp(CH<De
audit opinion 审计意见 yyPkjUy[
audit period 被审计期间，被审计年度 8 iB1a6TlL
audit plan 审计计划 K
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audit planning 编制审计计划，制定审计计划，审计计划 Gn<s >3E
audit planning stage 审计计划阶段 ^6Q (he
audit procedure 审计程序 9IIQ on
audit programme 审计程序表，具体审计计划 #*BcO-N
audit report 审计报告 W @Y$ !V<
audit report with a disclaimer of opinion 拒绝表示意见审计报告 p ~J`}>yo
audit report with a qualified opinion 有保留意见的审计报告 O(!J ^J3_z
audit report with an adverse opinion 否定意见的审计报告 YT+fOndjaF
audit report with dual dates 双重日期审计报告 Us+|L |/
audit reporting stage 审计报告阶段 INby0S
audit responsibility 审计责任 Q1 mz
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audit results 审计结果 1 y$Bz?4
audit risk 审计风险 oJ ,t]e*q=
audit sampling 审计抽样 bmr.EB/
audit sampling techniques 审计抽样方法，审计抽样技术 y&-wb'==p
audit strategies 审计策略 68V66:0
audit summary 审计总结，审计小结 wA|m/SZx
audit team 审计小组 A-aukJg9
audit test 审计测试 ;hA>?o_i(
audit trail 审计轨迹 uhSRl~tn
audit work 审计工作 1@" e eR
audit working paper 审计工作底稿 T3u %V_
audited financial statement 审计会计报表，已审计财务报表 TFb9gOTJ
Auditing Guidelines (the～) 审计规范指南 ?w`uv9NUJ8
auditing standards 审计准则 o/@.*Rj>Bg
audit-oriented working paper (审计)业务类工作底稿 M&Sjo' ( .
authorisation 授权 <_=a 1x
authorisation of transaction 交易的授权 U 3aY =8B
availability 可获得性 sn
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balance 余额；差额；平衡 +e);lS"+/
balance sheet 资产负债表 N &K :Jp
bank 银行 (s4w0z
bank account 银行账户，银行户头 zGHP{a1O7
bank statement 银行对账单 }
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barter transaction 易货交易，以物换物交易 8fKt6T
basis of audit 审计依据 v3x_8n$C9
basis of preparation (会计报表的)编制基础 "
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book of account 账目，账簿 H{
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borrowing 借款，贷款，借债 sDTCV8"w
branch 分支，分支机构，分店 @Iia>G @Rz
brought forward (账户余额等的)承上年，承上期，承上页 & Ey5 H?U!
budget 预算 ^s\(2lB\F
building 建筑物；大楼 75v 5/5zRn
business conditions 业务情况，经营情况 I7ZY9W(S
business licence (企业等的)营业执照 |&`N
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business relation 业务关系 r" d/ 9
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