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 Y#GT*V
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审计词汇英汉对照 L;L2j&i%v)
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ability to continue as a going concern 持续经营能力 6(!,H<bON
acceptability 可接受性，可接受程度 s$Ic Du Bu
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 n5/Z Jur
accepting the engagement for the first time 首次接受委托 DX]z=d)tc
access to asset 对资产的接触 ? +5"
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according to 根据，依据，依照 |p'_k(z }
account balance 账户余额 ddGkk@C
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account for 对……进行会计处理，核算；解释 ?*B;514
accounting 会计，会计学 $%lHj+(
accounting advisory serve 会计咨询服务 l6r%nHP @
accounting firm 会计师事务所 lr)G:I# |
accounting information 会计信息，会计资料 *Cc$eR]-
accounting period 会计期间 H@VBP
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accounting policies 会计政策 $Ui]hA-:?y
accounting professional bodies 会计职业组织，会计职业团体 j 8~Gv=(h
accounting records 会计记录 ][s*~VK;
accounting responsibility 会计责任 yQ72v'
accounting service 会计服务 * fOS"-C L
accounting standards 会计准则 $`cy'ZaF
Accounting Standards for Business Enterprises 企业会计准则 RlG'|xaT
accounting system 会计系统 T\<M?`Y
accounting treatment 会计处理 t[L2'J.5
accuracy 准确性，精确性 j@kRv@
additional audit procedures 追加审计程序 &utS\-;G
addressee 收件人，收信人 q>Dr)x)
Administration of State-owned Assets (the～) 国有资产管理局
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administrative laws and regulations 行政法规 pO-)x:Wg
adverse impact 不利影响，负面影响 $Qx(aWE0
adverse opinion 反对意见 @ y&h4^)z
advisory group 咨询组，顾问组 ;jpw"-J`
agency fee 代理费，代理费用 rd f85%%7
aggregate 总计，合计为…… 6
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alternation of document and record 变造文件和记录 mP`,I"u
alternative audit procedures 替代审计程序，备选审计程序 N^@%qUvT]
amend 修改，修订 *X"F : 7
amortisation 摊销 uC <|T
analytical capacity 分析能力 D*<8e?F
analytical procedures 分析性程序 uWM4O@Qn)d
annual financial statements 年度会计报表，年度财务报表 7~Xu71^3s
appendix 附录，附表 # UP ,;W
applicable 适用的 C/grrw
applicable laws and regulations 适用的法规 ^@l5 u=
application systems 应用系统 ul]m>W
apply consistently 一贯地执行，一贯地实施 06j)P6Iju
appropriate 适当的，合适的； 8.
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appropriate authorization 适当的授权 'RN"yMv7l
appropriateness of audit evidence 审计证据的适当性 x&6i@ Jl
approval 批准，核准 8k*k
assertion (会计报表上的)认定；确认 J}93u(T5
assessed level of control risk 对控制风险的评估，控制风险的评估水平 no D 7G2o
asset 资产，财产 ]2u7?l
asset restructuring 资产重组 0Zp <=\! ;
assignment of duties 职责的划分 +eH=;8
assistant 助理，助理人员 QvyUd%e'5A
associated company 联属公司，联营公司 Y
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association 联合，结合；协会，社团 E!oJ0* @
assumption 假设，假定 !*$'fn'bAA
at a given date 在某一特定时日 1dXO 3hot
attestation 鉴证，公证 NEjB jLJZ
attestation service 鉴证服务 +eVpMD(
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audit adjustment 审计调整 YpbdScz
audit areas 审计领域 ! a 8h
audit conclusion 审计结论 '
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audit effectiveness 审计效果 A`mf 8'nTG
audit efficiency 审计效率 Lu u-c<*M
audit engagement letter 审计业务约定书 'TEwU0<%
audit evidence 审计证据 `;8u9Ff
audit fee 审计费 Y7IlqC`i
audit files 审计档案 qoyGs}/I8
audit findings 审计中发现的事项 9Y*Vz QE
audit implementation stage 审计实施阶段 Mz#S5 s
audit mark 审计标识 #0$eTdx #
audit materiality 审计重要性 TQyFF/K
audit method 审计方法 9
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audit objective 审计目标，审计目的 I "+|cFq.
audit of financial statements 会计报表审计，财务报表审计 n ;$}pg ~
audit opinion 审计意见 ok W)s*7
audit period 被审计期间，被审计年度 FPM}:c4
audit plan 审计计划 9dhFQWz"
audit planning 编制审计计划，制定审计计划，审计计划 KfI$'F
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audit planning stage 审计计划阶段 p>hCh5
audit procedure 审计程序 ~S<F
audit programme 审计程序表，具体审计计划 6!Ap;O^*
audit report 审计报告 GCmVmOdKr
audit report with a disclaimer of opinion 拒绝表示意见审计报告 X/C54%T ~
audit report with a qualified opinion 有保留意见的审计报告 & m ";D
audit report with an adverse opinion 否定意见的审计报告 5&7?0h+I
audit report with dual dates 双重日期审计报告 (]#
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audit reporting stage 审计报告阶段 0yEyt7
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audit responsibility 审计责任 SGT -B.
audit results 审计结果
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audit risk 审计风险 ,t,65@3+b
audit sampling 审计抽样 !D]6Cq
audit sampling techniques 审计抽样方法，审计抽样技术 97@?Q
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audit strategies 审计策略 [8(9.6f
audit summary 审计总结，审计小结 Ns] 9-D
audit team 审计小组 ;|e 0{Jrz
audit test 审计测试 1x 5CsmS
audit trail 审计轨迹 Ik2szXh[J
audit work 审计工作 b`%e{99\
audit working paper 审计工作底稿 Q $,kB<M
audited financial statement 审计会计报表，已审计财务报表 j~<iTLM
Auditing Guidelines (the～) 审计规范指南 ?p\II7
auditing standards 审计准则 g
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audit-oriented working paper (审计)业务类工作底稿 a!]QD`
authorisation 授权 o\V t $
authorisation of transaction 交易的授权 5~TA(cb5
availability 可获得性 rG'k< X~7
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balance 余额；差额；平衡 pzp"NKx i
balance sheet 资产负债表 9Ml fZsby
bank 银行 (E] K)d
bank account 银行账户，银行户头
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bank statement 银行对账单 Wn</",Gf
barter transaction 易货交易，以物换物交易 Mrj B[3Td
basis of audit 审计依据 mI*>7?
basis of preparation (会计报表的)编制基础 ,Onm!LI=
book of account 账目，账簿 wOl -iN=
borrowing 借款，贷款，借债
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branch 分支，分支机构，分店 RIpq/^Th
brought forward (账户余额等的)承上年，承上期，承上页 ?;QKe0I^
budget 预算 iPL'JVPZ
building 建筑物；大楼 n \NDi22
business conditions 业务情况，经营情况 -2~ yc2:>A
business licence (企业等的)营业执照 Xg)FIaw]eT
business relation 业务关系 a5+v)F/=
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