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 %6AYCN?Ih
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审计词汇英汉对照 fd4;mc1T
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ability to continue as a going concern 持续经营能力 "
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acceptability 可接受性，可接受程度 x.I][(}
acceptable level of detection risk 检查风险的可接受水平 @. " q
acceptance of engagement 接受委托 o
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accepting the engagement for the first time 首次接受委托 ! q!"U
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access to asset 对资产的接触 FyCBN tCv
according to 根据，依据，依照 T3=(`
account balance 账户余额 4Mk8Cpz
account for 对……进行会计处理，核算；解释 j*X jY[
accounting 会计，会计学 mv{< '
accounting advisory serve 会计咨询服务 $h,d?
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accounting firm 会计师事务所 qtO1hZ
accounting information 会计信息，会计资料 >yX/+p_
accounting period 会计期间 Tru c[A.2Z
accounting policies 会计政策 8Bq- 0=E
accounting professional bodies 会计职业组织，会计职业团体 cI5N"U@yN
accounting records 会计记录 ^D >fis
accounting responsibility 会计责任 d$}&nV/A)
accounting service 会计服务 8`}l\ Y
accounting standards 会计准则 *t^eNU A
Accounting Standards for Business Enterprises 企业会计准则 ^[#=L4
accounting system 会计系统 6 VC-KY
accounting treatment 会计处理 *\D}eBd|
accuracy 准确性，精确性 47 KNT7C
additional audit procedures 追加审计程序 YUCC*t
addressee 收件人，收信人 d [r-k 2
Administration of State-owned Assets (the～) 国有资产管理局 kL|\wci
administrative laws and regulations 行政法规 C#0brCQq3
adverse impact 不利影响，负面影响 n[|6khO L-
adverse opinion 反对意见 @a0Q0M
advisory group 咨询组，顾问组 hq L+_| DW
agency fee 代理费，代理费用 ^CUSlnB\(
aggregate 总计，合计为…… I`NUurQTX
alternation of document and record 变造文件和记录 c M3jnim
alternative audit procedures 替代审计程序，备选审计程序 $(3uOsy
amend 修改，修订 "v5ElYG
amortisation 摊销 sZKEUSFD #
analytical capacity 分析能力 JRXRi*@
analytical procedures 分析性程序 \0nl PXk?G
annual financial statements 年度会计报表，年度财务报表 ?I ILt=)<
appendix 附录，附表 nWk e#{[
applicable 适用的 Hte[TRb M
applicable laws and regulations 适用的法规
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application systems 应用系统 s"WBw'_<<
apply consistently 一贯地执行，一贯地实施 ;,k=<]
appropriate 适当的，合适的； 1eHe~p ,
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appropriate authorization 适当的授权 <6/= y1QC)
appropriateness of audit evidence 审计证据的适当性 E~ qQai=]
approval 批准，核准 Jl
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assertion (会计报表上的)认定；确认 a fx'
assessed level of control risk 对控制风险的评估，控制风险的评估水平 t!jYu<P
asset 资产，财产 [X<Pk
asset restructuring 资产重组 \^0 !|
assignment of duties 职责的划分 n}JPYu
assistant 助理，助理人员 &
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associated company 联属公司，联营公司 DHv2&z
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association 联合，结合；协会，社团 A @2Bs 5F
assumption 假设，假定 &))\2pl
at a given date 在某一特定时日 tb,9a! ?
attestation 鉴证，公证 >La><.z~
attestation service 鉴证服务 et` 0Je
audit adjustment 审计调整 !p',Za
audit areas 审计领域 V&%C
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audit conclusion 审计结论 GJ,a RI
audit effectiveness 审计效果 m'bi\1Q
audit efficiency 审计效率 {~'H
audit engagement letter 审计业务约定书 M?$ZJ-
audit evidence 审计证据 t"|DWC*
audit fee 审计费
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audit files 审计档案 FY4 T(4#
audit findings 审计中发现的事项 \J3 /keL
audit implementation stage 审计实施阶段 0e16Ow6\!1
audit mark 审计标识 |@wyC0k!
audit materiality 审计重要性
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audit method 审计方法 g*J@[y;
audit objective 审计目标，审计目的 id?E )Jy
audit of financial statements 会计报表审计，财务报表审计 | 55dbL$w
audit opinion 审计意见 8{
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audit period 被审计期间，被审计年度 N 9LgU)-Jt
audit plan 审计计划 ^_W40/c3
audit planning 编制审计计划，制定审计计划，审计计划 i%F<AY\O)
audit planning stage 审计计划阶段 o2naVxetE
audit procedure 审计程序 0%#\w*X8
audit programme 审计程序表，具体审计计划 Qnt5HSSt
audit report 审计报告 : G
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 Jzex]_:1~
audit report with a qualified opinion 有保留意见的审计报告 2w?hgNz
audit report with an adverse opinion 否定意见的审计报告 ?aWx(dVQ
audit report with dual dates 双重日期审计报告 S&wzB)#'
audit reporting stage 审计报告阶段 $FX,zC<=
audit responsibility 审计责任 4TZ cc|B5
audit results 审计结果 [E|uY]DR
audit risk 审计风险 I Zrk1fh
audit sampling 审计抽样 snC/H G 7
audit sampling techniques 审计抽样方法，审计抽样技术 i\ Wdo/c-H
audit strategies 审计策略 UQPU"F7.
audit summary 审计总结，审计小结 X{Zm9T
audit team 审计小组 PVYyE3`UB
audit test 审计测试 t)a;/scT
audit trail 审计轨迹 v* ~3Z1
audit work 审计工作 ^B]@Lr E^
audit working paper 审计工作底稿 =J/ FJb
audited financial statement 审计会计报表，已审计财务报表 /{*$JF
Auditing Guidelines (the～) 审计规范指南 S|AjL
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auditing standards 审计准则 # { PmNx%M
audit-oriented working paper (审计)业务类工作底稿 U>Gg0`>
authorisation 授权 rQr!R$t/[
authorisation of transaction 交易的授权 e fO jTA%
availability 可获得性 n >FY?
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balance 余额；差额；平衡 _A'{la ~k
balance sheet 资产负债表 @ D[` Oj)
bank 银行 ea9oakF
bank account 银行账户，银行户头 q>s`uFRg(
bank statement 银行对账单 MKg,!TELe
barter transaction 易货交易，以物换物交易 N+g@8Q2s;5
basis of audit 审计依据 M bA\pG'T
basis of preparation (会计报表的)编制基础 "pvH0"Q*
book of account 账目，账簿 4XJiI
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borrowing 借款，贷款，借债 lr3
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branch 分支，分支机构，分店 : ]II-$/8
brought forward (账户余额等的)承上年，承上期，承上页 |"Z{I3Umg
budget 预算 $k%Z$NSN=
building 建筑物；大楼 h "W8N+e\
business conditions 业务情况，经营情况 m;,xmEp
business licence (企业等的)营业执照 lFq{O;q7}
business relation 业务关系 FHg0E++?
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