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 Y1\ }5k{>
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审计词汇英汉对照 +.PxzL3 ?
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ability to continue as a going concern 持续经营能力 s]0{a.Cpv
acceptability 可接受性，可接受程度 oSKXt }sh
acceptable level of detection risk 检查风险的可接受水平 p<FzJ
acceptance of engagement 接受委托 *KF#'wi
accepting the engagement for the first time 首次接受委托 @gEUm_#HTs
access to asset 对资产的接触 t>RY7C;PuS
according to 根据，依据，依照 yxQ1`'[CR
account balance 账户余额 k
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account for 对……进行会计处理，核算；解释 %IA\pSE
accounting 会计，会计学 ?zMHP#i
accounting advisory serve 会计咨询服务 P`+{@@
accounting firm 会计师事务所 p`
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accounting information 会计信息，会计资料 , 8uqdk-D
accounting period 会计期间 ^Z+?h &%%
accounting policies 会计政策 gs[uD5oo <
accounting professional bodies 会计职业组织，会计职业团体 k"%~" 9
accounting records 会计记录 2zA4vZkbcw
accounting responsibility 会计责任 p4rL}J m&
accounting service 会计服务 \:'/'^=#|
accounting standards 会计准则 Q8tL[>Xt
Accounting Standards for Business Enterprises 企业会计准则 U}[d_f
accounting system 会计系统 ?3,:-"(@p
accounting treatment 会计处理 | j`@eF/"
accuracy 准确性，精确性 uAq~=)F>,
additional audit procedures 追加审计程序 -0 a/$h
addressee 收件人，收信人 L#{S!P,"
Administration of State-owned Assets (the～) 国有资产管理局 d"mkL -
administrative laws and regulations 行政法规 n,(sBOQ
adverse impact 不利影响，负面影响 XEp{VC@=
adverse opinion 反对意见 !Pvf;rNI1T
advisory group 咨询组，顾问组 I*{ nP)^9
agency fee 代理费，代理费用 65P0,b6"OT
aggregate 总计，合计为…… HZB>{O
alternation of document and record 变造文件和记录 Vb;*m5,?:
alternative audit procedures 替代审计程序，备选审计程序 dq6m>;`
amend 修改，修订 7IH@oMvE
amortisation 摊销 6<SAa#@ey
analytical capacity 分析能力 ^ 7cGq+t
analytical procedures 分析性程序 \ a<h/ 4#|
annual financial statements 年度会计报表，年度财务报表 (Z q/
appendix 附录，附表 G6P?2@
applicable 适用的 ZY= {8T@
applicable laws and regulations 适用的法规 ::l K L
application systems 应用系统 GW@;}m(
apply consistently 一贯地执行，一贯地实施 iN\4gQ!
appropriate 适当的，合适的； 34O
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征用，挪用 6 7.+
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appropriate authorization 适当的授权 3{64 @s
appropriateness of audit evidence 审计证据的适当性 [A~xy'T
approval 批准，核准 |bHelD|
assertion (会计报表上的)认定；确认 {SPq$B_VR
assessed level of control risk 对控制风险的评估，控制风险的评估水平 n1t*sk/J
asset 资产，财产 G@\1E+Ip
asset restructuring 资产重组 %6,SKg p
assignment of duties 职责的划分 +F` S>U
assistant 助理，助理人员 ;-lXU0}&
associated company 联属公司，联营公司 Wx}8T[A}
association 联合，结合；协会，社团 29" 'K.r
assumption 假设，假定 drP=A~?&:
at a given date 在某一特定时日 U^%Q}'UYym
attestation 鉴证，公证 ,j{,h_Op
attestation service 鉴证服务 ||= )d&
audit adjustment 审计调整 py!|\00}
audit areas 审计领域 o3^l~iT
audit conclusion 审计结论 F?*-4I-
audit effectiveness 审计效果 8 &LQzwa
audit efficiency 审计效率 Su7?;Oh/yI
audit engagement letter 审计业务约定书 _$Yk M,
audit evidence 审计证据 y/{fX(aV
audit fee 审计费 HxV=F66"
audit files 审计档案 =E 4LRKn
audit findings 审计中发现的事项 Egp/f |y
audit implementation stage 审计实施阶段 n8
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audit mark 审计标识 W?R6ZAn
audit materiality 审计重要性 u@UMP@"#
audit method 审计方法 c
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audit objective 审计目标，审计目的 x b~yM%*c
audit of financial statements 会计报表审计，财务报表审计 ,t?B+$E
audit opinion 审计意见 ^z IW+:
audit period 被审计期间，被审计年度 F=e8 IUr
audit plan 审计计划 BC #C9|n
audit planning 编制审计计划，制定审计计划，审计计划 +H-6e P
audit planning stage 审计计划阶段 6+|do+0Icg
audit procedure 审计程序 9igiZmM
audit programme 审计程序表，具体审计计划 /{aj}M0kN
audit report 审计报告 b9J_1Gl]
audit report with a disclaimer of opinion 拒绝表示意见审计报告 1>_8d"<Gd
audit report with a qualified opinion 有保留意见的审计报告 OmpND{ w
audit report with an adverse opinion 否定意见的审计报告 A@[o;H }XP
audit report with dual dates 双重日期审计报告 wPd3F.<$
audit reporting stage 审计报告阶段 6:[dj*KGmT
audit responsibility 审计责任 i {NzV
audit results 审计结果 /wEhVR` =
audit risk 审计风险 ?%-DfCS
audit sampling 审计抽样 vXf!G `D
audit sampling techniques 审计抽样方法，审计抽样技术 + T1pJ 89P
audit strategies 审计策略 EoR}Af
audit summary 审计总结，审计小结 !mJ"g g
audit team 审计小组 4i azNl#
audit test 审计测试 v \gLWq'
audit trail 审计轨迹 e "4 ''/
audit work 审计工作 qFCOUl
audit working paper 审计工作底稿 N 1}sHyVq7
audited financial statement 审计会计报表，已审计财务报表 KE5kOU;
Auditing Guidelines (the～) 审计规范指南 a`E#F]
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auditing standards 审计准则 +US !YU
audit-oriented working paper (审计)业务类工作底稿 M#4p E_G
authorisation 授权 i( %W_d !
authorisation of transaction 交易的授权 #uG%j
availability 可获得性 Eex~xiiV
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balance 余额；差额；平衡 \O3m9,a
balance sheet 资产负债表 [I,Z2G,Jb
bank 银行 ;>EM[u
bank account 银行账户，银行户头 "Y
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bank statement 银行对账单 2> x F){`
barter transaction 易货交易，以物换物交易 ArI2 wM/v
basis of audit 审计依据 ]_ __M
basis of preparation (会计报表的)编制基础 A@!qv#'
book of account 账目，账簿 zII|9y
borrowing 借款，贷款，借债 u"cV%(#
branch 分支，分支机构，分店 # Yj 1w
brought forward (账户余额等的)承上年，承上期，承上页 +ZaSM~
budget 预算 ,Bi.1
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building 建筑物；大楼 jjB~ G^n
business conditions 业务情况，经营情况 OhQgF
business licence (企业等的)营业执照 UJAv`yjG
business relation 业务关系 Db}j?ik/
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