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 e|Ip7`
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审计词汇英汉对照 !r=^aa(\
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ability to continue as a going concern 持续经营能力 HbQv
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acceptability 可接受性，可接受程度 [y^)&L$=
acceptable level of detection risk 检查风险的可接受水平 $^&SEz
acceptance of engagement 接受委托 Znl&.,c)
accepting the engagement for the first time 首次接受委托 @\~qXz{6J
access to asset 对资产的接触 9`[#4'1Mik
according to 根据，依据，依照 G'|Emu=4
account balance 账户余额 WW.\5kBl8
account for 对……进行会计处理，核算；解释 m>po+ 7"b
accounting 会计，会计学 ?(8z O"
accounting advisory serve 会计咨询服务 {HgW9N(
accounting firm 会计师事务所 ZqI.n4:9
accounting information 会计信息，会计资料 e"jA#Y #
accounting period 会计期间 qF9rY)ifm
accounting policies 会计政策 $}[Tj0+:
accounting professional bodies 会计职业组织，会计职业团体 U3ygFW%
accounting records 会计记录 , N : 'Z
accounting responsibility 会计责任 ]mU,y$IQ
accounting service 会计服务 `
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accounting standards 会计准则 S 6sSdo'
Accounting Standards for Business Enterprises 企业会计准则 WIwbf |\
accounting system 会计系统 x,9fO
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accounting treatment 会计处理 1'| 6IR1'
accuracy 准确性，精确性 vS~y~ uU%6
additional audit procedures 追加审计程序 pv;c<NQ'1
addressee 收件人，收信人 Z=: oI Ae
Administration of State-owned Assets (the～) 国有资产管理局 >40B
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administrative laws and regulations 行政法规 E(G =~>P
adverse impact 不利影响，负面影响 \!UNa le
adverse opinion 反对意见 ?e |'I"
advisory group 咨询组，顾问组 (xU+Y1*g"%
agency fee 代理费，代理费用 % iPu51+=
aggregate 总计，合计为…… uo1G
alternation of document and record 变造文件和记录 (vIrXF5Dnj
alternative audit procedures 替代审计程序，备选审计程序 =N,KVM xw
amend 修改，修订 ^qpa[6D6x
amortisation 摊销 Rl 4r 9
analytical capacity 分析能力 "X']_: F1a
analytical procedures 分析性程序 UQ|zS
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annual financial statements 年度会计报表，年度财务报表 ~L(_q
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appendix 附录，附表 ~A0E4UJgq
applicable 适用的 YQR*?/?a
applicable laws and regulations 适用的法规 3 )f=Z2U>
application systems 应用系统 XEqg%f
apply consistently 一贯地执行，一贯地实施 ]\nG1+ta
appropriate 适当的，合适的； wAHb 5>!
征用，挪用 Fqzk/m
appropriate authorization 适当的授权 #SY 8Zv
appropriateness of audit evidence 审计证据的适当性 )Jx!VJ^Y
approval 批准，核准 ErC~,5dj;n
assertion (会计报表上的)认定；确认 D}
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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 aMTY{
asset 资产，财产 [BhpfZNKRA
asset restructuring 资产重组 T[)) ful
assignment of duties 职责的划分 C!w@Naj
assistant 助理，助理人员 ?
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associated company 联属公司，联营公司 ^&uWAQohL
association 联合，结合；协会，社团 [ hj|8)
assumption 假设，假定 *9^CgLF
at a given date 在某一特定时日 hE:P
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attestation 鉴证，公证 1elx~5v1.=
attestation service 鉴证服务 Coq0Kzhsab
audit adjustment 审计调整 PqcuSb6
audit areas 审计领域 8 O{]ML
audit conclusion 审计结论 hk ./G'E
audit effectiveness 审计效果 }jd[>
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audit efficiency 审计效率 {CH\TmSz
audit engagement letter 审计业务约定书 HkvCQ H
audit evidence 审计证据 ;lGa.RD[
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audit fee 审计费 p!'wOThO`
audit files 审计档案 ]_BG"IR!..
audit findings 审计中发现的事项 =Ak>2
audit implementation stage 审计实施阶段 IJ, ,aCj4g
audit mark 审计标识 ]CC=
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audit materiality 审计重要性 hl~(& D1^
audit method 审计方法 |iM*}Ix-
audit objective 审计目标，审计目的 mC~W/KReA
audit of financial statements 会计报表审计，财务报表审计 dab>@z4
audit opinion 审计意见 RqHxKj
audit period 被审计期间，被审计年度 Op3 IL/
audit plan 审计计划 n 2#uH
audit planning 编制审计计划，制定审计计划，审计计划 b&~uK"O'7d
audit planning stage 审计计划阶段 jo< sN
audit procedure 审计程序 B_5q}Bp<
audit programme 审计程序表，具体审计计划 y8+?:=N.
audit report 审计报告 S ATZ!
audit report with a disclaimer of opinion 拒绝表示意见审计报告 qUt VqS
audit report with a qualified opinion 有保留意见的审计报告 ZuS+ p0H"
audit report with an adverse opinion 否定意见的审计报告 d c&Qi_W
audit report with dual dates 双重日期审计报告 lYw A5|+
audit reporting stage 审计报告阶段 3"[ KXzn
audit responsibility 审计责任 $Z28nPd/
audit results 审计结果 A#1y>k
audit risk 审计风险 PLLlo~Bb
audit sampling 审计抽样 t u!u9jVv
audit sampling techniques 审计抽样方法，审计抽样技术 7
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audit strategies 审计策略 q/OraPAB
audit summary 审计总结，审计小结 `MTOe 1
audit team 审计小组 5RLK]=
audit test 审计测试 F$ h/k^
audit trail 审计轨迹 r)j#S kh].
audit work 审计工作 ]Vwky]d
audit working paper 审计工作底稿 /@#)j(
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audited financial statement 审计会计报表，已审计财务报表 ;
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Auditing Guidelines (the～) 审计规范指南 V$v;lvt^Uq
auditing standards 审计准则 [/#n+sz.A
audit-oriented working paper (审计)业务类工作底稿 =D[h0U
authorisation 授权 e9
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authorisation of transaction 交易的授权 -nk
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availability 可获得性 LnJ7i"Q
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balance 余额；差额；平衡 d'3'{C|kk
balance sheet 资产负债表 U'lmQrF!
bank 银行 |x5 w;=
bank account 银行账户，银行户头 rz7yAm
bank statement 银行对账单 +mxYz#reX
barter transaction 易货交易，以物换物交易 ;% k%AXw
basis of audit 审计依据 u k'<9 g^
basis of preparation (会计报表的)编制基础 3:;%@4f
book of account 账目，账簿 Og*1pvN<
borrowing 借款，贷款，借债 Mvcl9
branch 分支，分支机构，分店 +?@qu x!
brought forward (账户余额等的)承上年，承上期，承上页 wUV%N ZB
budget 预算 '\_)\`a|
building 建筑物；大楼 8v6rS-iHP
business conditions 业务情况，经营情况 PRah?|*0s
business licence (企业等的)营业执照 =p7W^/ c
business relation 业务关系 SQ1&n;M}f
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