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"G: K`Q
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审计词汇英汉对照 )3BR[*u*
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ability to continue as a going concern 持续经营能力 ;Fx')
acceptability 可接受性，可接受程度 L hl$w'r
acceptable level of detection risk 检查风险的可接受水平 : =
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acceptance of engagement 接受委托 dDsjPM;2
accepting the engagement for the first time 首次接受委托 cWgbd ^ J
access to asset 对资产的接触 6F@zCv"w
according to 根据，依据，依照 | De!ti
account balance 账户余额 Uzan 7A
account for 对……进行会计处理，核算；解释 z0\;m{TH
accounting 会计，会计学 pg} ~vb"
accounting advisory serve 会计咨询服务 ?BW
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accounting firm 会计师事务所 b24NL' jm
accounting information 会计信息，会计资料 }f<fg Y
accounting period 会计期间 j l;kc GE
accounting policies 会计政策 gJ<@;O8zu0
accounting professional bodies 会计职业组织，会计职业团体 NvQY7C
accounting records 会计记录 , k4z;
accounting responsibility 会计责任 )?!vJb"
accounting service 会计服务 #]5&mKi
accounting standards 会计准则 "bHtf_
Accounting Standards for Business Enterprises 企业会计准则 1zh$ IYrd
accounting system 会计系统 ipx@pNW;"
accounting treatment 会计处理 l9M#]*{
accuracy 准确性，精确性 f}L>&^I)
additional audit procedures 追加审计程序 2neF<H?^o
addressee 收件人，收信人 `E./ p
Administration of State-owned Assets (the～) 国有资产管理局 TSc~$Q]
administrative laws and regulations 行政法规 w/ lXZg
adverse impact 不利影响，负面影响 R=][>\7]}
adverse opinion 反对意见 m1^dT_7Z
advisory group 咨询组，顾问组 ;J
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agency fee 代理费，代理费用 d[s;a.
aggregate 总计，合计为…… 30sC4}
alternation of document and record 变造文件和记录 j\XX:uU
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alternative audit procedures 替代审计程序，备选审计程序 :J=+; I(UI
amend 修改，修订 XA&tTpfJE
amortisation 摊销 LV}UBao5n
analytical capacity 分析能力 7i-W*Mb :
analytical procedures 分析性程序 xm<5S;E5U4
annual financial statements 年度会计报表，年度财务报表 "@c';".|
appendix 附录，附表 H3
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applicable 适用的 "Cb.cO$i;
applicable laws and regulations 适用的法规 A^T~@AO
application systems 应用系统 zxk??0] /
apply consistently 一贯地执行，一贯地实施 oiTMP`Y
appropriate 适当的，合适的； ?` vM#)
征用，挪用 %0
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appropriate authorization 适当的授权 MFc=B`/X
appropriateness of audit evidence 审计证据的适当性 EWu iaw.
approval 批准，核准 ,wry u|7"$
assertion (会计报表上的)认定；确认 p%1xj2 ?nN
assessed level of control risk 对控制风险的评估，控制风险的评估水平 eHF(,JI
asset 资产，财产 S7Iu?R_I
asset restructuring 资产重组 g( @$ uJ
assignment of duties 职责的划分 h 7(H%(^_
assistant 助理，助理人员 >6.[i@RmWU
associated company 联属公司，联营公司 =\ti<
association 联合，结合；协会，社团 =`7#^7Q9
assumption 假设，假定 T
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at a given date 在某一特定时日 Rk437vQD,
attestation 鉴证，公证 (/9.+V_
attestation service 鉴证服务 giPhW>
audit adjustment 审计调整 @w#gRQCl
audit areas 审计领域 JR?
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audit conclusion 审计结论 * 0Wi^f
audit effectiveness 审计效果 T>%uRK$
audit efficiency 审计效率 %U=S6<lbj;
audit engagement letter 审计业务约定书 r2E>sH
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audit evidence 审计证据 5Gw!9 {ke
audit fee 审计费 ^B&ahk
audit files 审计档案 X-G~/n-x
audit findings 审计中发现的事项 {.' ,%)
audit implementation stage 审计实施阶段 rHC+nou
audit mark 审计标识 UgnsV*e &
audit materiality 审计重要性 =E"kv!e
audit method 审计方法 YaY;o^11/
audit objective 审计目标，审计目的
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audit of financial statements 会计报表审计，财务报表审计 w{:Oa7_A
audit opinion 审计意见 LAK-!!0X
audit period 被审计期间，被审计年度 !Z+*",]_
audit plan 审计计划 | `)V^e_
audit planning 编制审计计划，制定审计计划，审计计划 6'No4[F
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audit planning stage 审计计划阶段 ! 5E%W[
audit procedure 审计程序 J1c&
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audit programme 审计程序表，具体审计计划 Pw^c2TQ
audit report 审计报告 [c
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 @T,H.#bL
audit report with a qualified opinion 有保留意见的审计报告
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audit report with an adverse opinion 否定意见的审计报告 >DL-Q\U
audit report with dual dates 双重日期审计报告 ? *z( 1!
audit reporting stage 审计报告阶段 A&}nRP 9
audit responsibility 审计责任 |4p<T! T
audit results 审计结果 ?;.1fJU>
audit risk 审计风险 >jrz;r
audit sampling 审计抽样 :m)Rmwn_
audit sampling techniques 审计抽样方法，审计抽样技术 SqA+u/"j2
audit strategies 审计策略 G0 nH Z6
audit summary 审计总结，审计小结 FkxhEat8
audit team 审计小组 eJ=Y6;d$
audit test 审计测试 p^zEfLTU
audit trail 审计轨迹
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audit work 审计工作 tXG4A$(2&
audit working paper 审计工作底稿 7Q OC]:r
audited financial statement 审计会计报表，已审计财务报表 ?%za: {
Auditing Guidelines (the～) 审计规范指南 xV n] m9i
auditing standards 审计准则 T`w};]z^d2
audit-oriented working paper (审计)业务类工作底稿 Kz3h]/A .
authorisation 授权 V=l Q}sBY
authorisation of transaction 交易的授权 vRb(e g
availability 可获得性 sw qky5_K
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balance 余额；差额；平衡 U+RCQTo
balance sheet 资产负债表 dl7p 1Cr
bank 银行 s=y9!
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bank account 银行账户，银行户头 X!M fJ^) q
bank statement 银行对账单 #Zavdkw=d
barter transaction 易货交易，以物换物交易 dn)t
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basis of audit 审计依据 v4k=NH+w
basis of preparation (会计报表的)编制基础 LnRi+n[@7
book of account 账目，账簿 W-]yKSob
borrowing 借款，贷款，借债 rD(ep~^M
branch 分支，分支机构，分店 ">D(+ xr!)
brought forward (账户余额等的)承上年，承上期，承上页 %dk$K!5D0
budget 预算 fssL'DD
building 建筑物；大楼 ? j4,^K3
business conditions 业务情况，经营情况 l&^[cR
business licence (企业等的)营业执照 C#? d=x
business relation 业务关系
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