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 1 4(ct
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审计词汇英汉对照 '>T hn{
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ability to continue as a going concern 持续经营能力 anORoK.
acceptability 可接受性，可接受程度 $F]* B
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acceptable level of detection risk 检查风险的可接受水平 |lyspD
acceptance of engagement 接受委托 +6L.a3&(b
accepting the engagement for the first time 首次接受委托 } ^ *`&Lh
access to asset 对资产的接触 /74 )c~.W
according to 根据，依据，依照 T y*+?
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account balance 账户余额 )"63g
account for 对……进行会计处理，核算；解释 j#YVv c%
accounting 会计，会计学 HaR x(p0
accounting advisory serve 会计咨询服务 X9rao n
accounting firm 会计师事务所 .s|5AC [
accounting information 会计信息，会计资料 l(}l([rdQ
accounting period 会计期间 XMaw:Fgr
accounting policies 会计政策 Eks<O
accounting professional bodies 会计职业组织，会计职业团体 4I.)>+8V
accounting records 会计记录 -.-@|*5
accounting responsibility 会计责任 HaF&o oI5+
accounting service 会计服务 v7D0E[)~
accounting standards 会计准则 i;:}{G<
Accounting Standards for Business Enterprises 企业会计准则 Gbv bG
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accounting system 会计系统 WY26Iq@C
accounting treatment 会计处理
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accuracy 准确性，精确性 x$pz(Q&v
additional audit procedures 追加审计程序 ]puDqu5!
addressee 收件人，收信人 ]UZP dw1D
Administration of State-owned Assets (the～) 国有资产管理局 2Ic)]6z
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administrative laws and regulations 行政法规 Iomx"y]
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adverse impact 不利影响，负面影响 WWLf'89It
adverse opinion 反对意见 BiZYGq
advisory group 咨询组，顾问组 ~ x J#NC+
agency fee 代理费，代理费用 q~{O^,4S
aggregate 总计，合计为…… 'a~F'FN$
alternation of document and record 变造文件和记录 j
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alternative audit procedures 替代审计程序，备选审计程序 6~6
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amend 修改，修订 gGs"i]c
amortisation 摊销 >&T J
analytical capacity 分析能力 p# >,{
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 W>[TFdH?
appendix 附录，附表 lEw!H ^O4
applicable 适用的 W^
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applicable laws and regulations 适用的法规 O_*tDq, e
application systems 应用系统 $6d5W=u$H
apply consistently 一贯地执行，一贯地实施 xzf/W+.>.
appropriate 适当的，合适的； ayN[y
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appropriate authorization 适当的授权 S4!B;,?AxN
appropriateness of audit evidence 审计证据的适当性 .la_u8
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approval 批准，核准 c Hnd
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assertion (会计报表上的)认定；确认 NQN?CBFQ
assessed level of control risk 对控制风险的评估，控制风险的评估水平 EIOP+9zP
asset 资产，财产 R-Y 7I
asset restructuring 资产重组 {k']nI.>
assignment of duties 职责的划分 OZe`>Q6
assistant 助理，助理人员 +t(Gt0+
associated company 联属公司，联营公司 l4^MYwFR{O
association 联合，结合；协会，社团 /^`d o3a }
assumption 假设，假定 M2A_T.F=H
at a given date 在某一特定时日 B
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attestation 鉴证，公证 \M*c3\&~,e
attestation service 鉴证服务 [MeFj! (
audit adjustment 审计调整 1Q$/L+uJ5
audit areas 审计领域 O#)YbaE
audit conclusion 审计结论 fhro"5/4
audit effectiveness 审计效果 "[CR5q9Pr
audit efficiency 审计效率 Pe@*')o*
audit engagement letter 审计业务约定书 35fj-J$8
audit evidence 审计证据 Qgq VbJP"
audit fee 审计费 5$*=;ls>J
audit files 审计档案 9ol&p>
audit findings 审计中发现的事项 1g X$U00:
audit implementation stage 审计实施阶段 <
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audit mark 审计标识 Wyb+ K)Tg
audit materiality 审计重要性 Ag;Ybk[
audit method 审计方法 0fN;
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audit objective 审计目标，审计目的 |[$ TT$Fb
audit of financial statements 会计报表审计，财务报表审计 t~Q j$:\
audit opinion 审计意见 HzAw
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audit period 被审计期间，被审计年度 /LG } nY
audit plan 审计计划 QGnUP iD^
audit planning 编制审计计划，制定审计计划，审计计划 lXut Z<S[
audit planning stage 审计计划阶段 wjHH%y
audit procedure 审计程序 |Pv)&'B"
audit programme 审计程序表，具体审计计划 g2YE^EKU~
audit report 审计报告 R 3*{"!O
audit report with a disclaimer of opinion 拒绝表示意见审计报告 B3E}fQm )
audit report with a qualified opinion 有保留意见的审计报告 x}uDW
audit report with an adverse opinion 否定意见的审计报告 9r 5(
audit report with dual dates 双重日期审计报告 <9S 5
audit reporting stage 审计报告阶段 ##s :Ww
audit responsibility 审计责任 m1RjD$fM
audit results 审计结果 D_BdvWSxj
audit risk 审计风险 !HF<fn
audit sampling 审计抽样 43*;" w=
audit sampling techniques 审计抽样方法，审计抽样技术 jM>;l6l
audit strategies 审计策略 k8,s<m
audit summary 审计总结，审计小结 _D8:p>=
audit team 审计小组 9 6%N
audit test 审计测试 WdbHT|.Aj
audit trail 审计轨迹 HE+ D]7^
audit work 审计工作 O{EbL5p
audit working paper 审计工作底稿 Q>WnSm5R
audited financial statement 审计会计报表，已审计财务报表 8(* ze+8
Auditing Guidelines (the～) 审计规范指南 k>:\4uI|<\
auditing standards 审计准则 vtRz;~,Z
audit-oriented working paper (审计)业务类工作底稿 CW,|l0i
authorisation 授权 03!#99
authorisation of transaction 交易的授权 a@!
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availability 可获得性 QM
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balance 余额；差额；平衡 )O>
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balance sheet 资产负债表 )00jRuF
bank 银行 _Bhd@S!
bank account 银行账户，银行户头 1{G@'# (
bank statement 银行对账单 Q>TNzh
barter transaction 易货交易，以物换物交易 DKG ; up0
basis of audit 审计依据 ?_.
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basis of preparation (会计报表的)编制基础 r|ogF8YN
book of account 账目，账簿 k -sBf Jy\
borrowing 借款，贷款，借债 _OB^ywHn.
branch 分支，分支机构，分店 >bg{
brought forward (账户余额等的)承上年，承上期，承上页 m[Qr>= "
budget 预算 [!4 V_yOb
building 建筑物；大楼 Iz&<rL;s
business conditions 业务情况，经营情况 )9+H[
business licence (企业等的)营业执照 pe
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business relation 业务关系 }U**)"
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