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 G"(aoy,
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审计词汇英汉对照 0x*|X@ 6\
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ability to continue as a going concern 持续经营能力 NB^Al/V@
acceptability 可接受性，可接受程度 yoe@]c=
acceptable level of detection risk 检查风险的可接受水平 >tMI%r
acceptance of engagement 接受委托 &F7_0iA P(
accepting the engagement for the first time 首次接受委托 jvR
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access to asset 对资产的接触 H ~fF;
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according to 根据，依据，依照 m&q0 _nay
account balance 账户余额 %52x:qGa
account for 对……进行会计处理，核算；解释 `) ],FE*:
accounting 会计，会计学 .dxELSV
accounting advisory serve 会计咨询服务 x7gd6"10^
accounting firm 会计师事务所 :nl,A c
accounting information 会计信息，会计资料 hRB?NM
accounting period 会计期间 O +<
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accounting policies 会计政策 {=&( { cS
accounting professional bodies 会计职业组织，会计职业团体 ~ W4SFp
accounting records 会计记录 vy= {zi J
accounting responsibility 会计责任 Jwj=a1I 53
accounting service 会计服务 mv,a>Cvs[
accounting standards 会计准则 GC r]x '
Accounting Standards for Business Enterprises 企业会计准则 >fT%CGLC0
accounting system 会计系统 y#`;[!
accounting treatment 会计处理 X+ u1p?
accuracy 准确性，精确性 a\,V>}e
additional audit procedures 追加审计程序 >6WZSw/Hq
addressee 收件人，收信人 H!"TS-s`
Administration of State-owned Assets (the～) 国有资产管理局 d2U?rw_
administrative laws and regulations 行政法规 K(lVAKiP]
adverse impact 不利影响，负面影响 a[rb-Z
adverse opinion 反对意见 (IjM
advisory group 咨询组，顾问组 z9
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agency fee 代理费，代理费用 >@?mP $;=
aggregate 总计，合计为…… G*%U0OTi
alternation of document and record 变造文件和记录 jxhZO
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alternative audit procedures 替代审计程序，备选审计程序 H SU?4=Q
amend 修改，修订 Tw*p^rU
amortisation 摊销 G[_Z|Xi1
analytical capacity 分析能力 } C/+zF6q
analytical procedures 分析性程序 !:esdJH
annual financial statements 年度会计报表，年度财务报表 Ii/{xVM D
appendix 附录，附表 <rui\/4NJ
applicable 适用的 c3#eL
applicable laws and regulations 适用的法规 * M #L)c;6
application systems 应用系统 #bG6+"g{=L
apply consistently 一贯地执行，一贯地实施 -U9C{q?h
appropriate 适当的，合适的； /yx)_x{
征用，挪用 Nq9M$Nt]
appropriate authorization 适当的授权 'Yb E%i}
appropriateness of audit evidence 审计证据的适当性 D Vg$rm`
approval 批准，核准 %`lJA W[
assertion (会计报表上的)认定；确认 |tLD^ `bt
assessed level of control risk 对控制风险的评估，控制风险的评估水平 uz$p' Q
asset 资产，财产 >/}p{Tj
asset restructuring 资产重组 1#
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assignment of duties 职责的划分 .EjR<U U
assistant 助理，助理人员 SGy2&{\Z
associated company 联属公司，联营公司 ?X\.O-=4X
association 联合，结合；协会，社团 C
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assumption 假设，假定 J
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at a given date 在某一特定时日 y
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attestation 鉴证，公证 4
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attestation service 鉴证服务 FK-q-PKO#.
audit adjustment 审计调整 % " l;
audit areas 审计领域 i tk/1
audit conclusion 审计结论 w"QZ7EyJ
audit effectiveness 审计效果 W*(- * \1[
audit efficiency 审计效率 c1y+k vv
audit engagement letter 审计业务约定书 +7_U( |gO
audit evidence 审计证据 {%y|A{}c
audit fee 审计费 K@Q%NK,
audit files 审计档案 cQBc6
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audit findings 审计中发现的事项 5.yiNW h
audit implementation stage 审计实施阶段 bt.3#aj
audit mark 审计标识 J xLfDr,dy
audit materiality 审计重要性 Q^05n$ tI
audit method 审计方法 `2x. -
audit objective 审计目标，审计目的 oaI Lh
audit of financial statements 会计报表审计，财务报表审计 /PR 4ILed
audit opinion 审计意见 UH\{:@GjNO
audit period 被审计期间，被审计年度 zA3r&stN+
audit plan 审计计划 cyab qx
audit planning 编制审计计划，制定审计计划，审计计划 $bZ-b1{c C
audit planning stage 审计计划阶段 w5/6+ @}
audit procedure 审计程序 >@4AxV\
audit programme 审计程序表，具体审计计划 ,Sy& ?t}`
audit report 审计报告 \M0's& 1(
audit report with a disclaimer of opinion 拒绝表示意见审计报告 L=C#E0{i
audit report with a qualified opinion 有保留意见的审计报告 = i Dd{$
audit report with an adverse opinion 否定意见的审计报告 !g=b=
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audit report with dual dates 双重日期审计报告 y; < }`
audit reporting stage 审计报告阶段 hJk:&!M=T
audit responsibility 审计责任 T:|p[Xbo
audit results 审计结果 r
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audit risk 审计风险 F`{O
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 #,XZ @u+
audit strategies 审计策略 B8. }9
audit summary 审计总结，审计小结 !u
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audit team 审计小组 b+hN\/*]
audit test 审计测试 U&a(WQV9&
audit trail 审计轨迹 r w gj]
audit work 审计工作 &o1k_! 25
audit working paper 审计工作底稿 '#,C5*`
audited financial statement 审计会计报表，已审计财务报表 +KNd%AJ
Auditing Guidelines (the～) 审计规范指南 h5-yhG
auditing standards 审计准则 C>,> _
audit-oriented working paper (审计)业务类工作底稿 G8/q&6f_
authorisation 授权 ssoE ,6kS
authorisation of transaction 交易的授权 @'?gan#(
availability 可获得性 CY[3%7 fv
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balance 余额；差额；平衡 {{gt>"D,
balance sheet 资产负债表 ({!H ()
bank 银行 u!F\`Gfm_
bank account 银行账户，银行户头 bz~aj}"`
bank statement 银行对账单 y*US^HJOZ
barter transaction 易货交易，以物换物交易 tXZMr
basis of audit 审计依据 3M
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basis of preparation (会计报表的)编制基础 Sl<1Rme=w
book of account 账目，账簿 } _^ vvu
borrowing 借款，贷款，借债 Q&^\YgkCf
branch 分支，分支机构，分店 -"H0Qafm
brought forward (账户余额等的)承上年，承上期，承上页 ;#0$iE
budget 预算 SB .=x
building 建筑物；大楼 ,IE.8h)H
business conditions 业务情况，经营情况 TqfL
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business licence (企业等的)营业执照 9d(#/n
business relation 业务关系 |GsMLY:0
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