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 }a OBQsnO
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审计词汇英汉对照 OcB&6!1u
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ability to continue as a going concern 持续经营能力 H2iIBGu |L
acceptability 可接受性，可接受程度 L1_O!EQ
acceptable level of detection risk 检查风险的可接受水平 ,t_&tbf3
acceptance of engagement 接受委托 yR5XcPo KI
accepting the engagement for the first time 首次接受委托 mN-O{ k0\
access to asset 对资产的接触 Qfp4}a=
according to 根据，依据，依照 `; Ui6{|
account balance 账户余额 "IS; o o$g
account for 对……进行会计处理，核算；解释 E2l" e?AN~
accounting 会计，会计学 ~ LI }
accounting advisory serve 会计咨询服务 H/t0#
accounting firm 会计师事务所 C;ab -gh
accounting information 会计信息，会计资料 ;{8 X+H
accounting period 会计期间 qo:Zc`t(R
accounting policies 会计政策 j7d^g a- `
accounting professional bodies 会计职业组织，会计职业团体 )4o8SF7lz
accounting records 会计记录 {pQ8/Af!
accounting responsibility 会计责任 uv5NqL&
accounting service 会计服务 NXLb'mH~
accounting standards 会计准则 xqdkc ^b
Accounting Standards for Business Enterprises 企业会计准则 `]]m$
accounting system 会计系统 #Br`;hL<T
accounting treatment 会计处理 wg_Z@iX
accuracy 准确性，精确性 A|Ft:_ Y
additional audit procedures 追加审计程序 *s, bz.[
addressee 收件人，收信人 Lww&[|k.
Administration of State-owned Assets (the～) 国有资产管理局 gWro])3
administrative laws and regulations 行政法规 "#36-
adverse impact 不利影响，负面影响 ^0"fP G`
adverse opinion 反对意见 g[y&GCKY!=
advisory group 咨询组，顾问组 uD{^1c3x
agency fee 代理费，代理费用 "4KyJ;RA*
aggregate 总计，合计为…… f x:vhE X
alternation of document and record 变造文件和记录 -~sW@u)O
alternative audit procedures 替代审计程序，备选审计程序 zgS)j9q}
amend 修改，修订 %/)z!}{
amortisation 摊销 EWl9rF@I
analytical capacity 分析能力 J*ofa>
analytical procedures 分析性程序 -5os0G80
annual financial statements 年度会计报表，年度财务报表 ao7M([ff
appendix 附录，附表 Lcg1X3$G
applicable 适用的 j!L7r'AV5
applicable laws and regulations 适用的法规 U e-AF#
application systems 应用系统 <`q-#-V@
apply consistently 一贯地执行，一贯地实施 o7gZc/?n
appropriate 适当的，合适的； EGRIhnED#
征用，挪用 W-D4"
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appropriate authorization 适当的授权 dr8Q>(ZY
appropriateness of audit evidence 审计证据的适当性 ( w_b
approval 批准，核准 hQ)?LPUB
assertion (会计报表上的)认定；确认 <%4pvn8d?&
assessed level of control risk 对控制风险的评估，控制风险的评估水平 TJcHqzcUc
asset 资产，财产 PTpfa*t
asset restructuring 资产重组 -R$ Q`
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assignment of duties 职责的划分 V[8!ymi0
assistant 助理，助理人员 e Z L!Z!
associated company 联属公司，联营公司 g5nL7;`N
association 联合，结合；协会，社团 / H GPy
assumption 假设，假定 5OT Za>H
at a given date 在某一特定时日 <e|B7<.
attestation 鉴证，公证 u w>y*OLU+
attestation service 鉴证服务 ieO w&
audit adjustment 审计调整 EAs^i+/
audit areas 审计领域 SbtZhg=S_
audit conclusion 审计结论 hZ>1n&[ @
audit effectiveness 审计效果 R{B5{~m>W@
audit efficiency 审计效率 5: ~ zlg
audit engagement letter 审计业务约定书 s ld cI@Z
audit evidence 审计证据 ZSwhI@|
audit fee 审计费 *EU1`q*
audit files 审计档案 ;F2"g TQS
audit findings 审计中发现的事项 Ch=jt*0
audit implementation stage 审计实施阶段 UHI<8o9
audit mark 审计标识 U
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audit materiality 审计重要性 O/l/$pe
audit method 审计方法 YRaF@?^Gn
audit objective 审计目标，审计目的 \O>;,(>i
audit of financial statements 会计报表审计，财务报表审计 ?+]
audit opinion 审计意见 Z4k'c+
audit period 被审计期间，被审计年度 Mf9x=K9
audit plan 审计计划 o3'Za'N.
audit planning 编制审计计划，制定审计计划，审计计划 &61h*
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audit planning stage 审计计划阶段 PTF|"^k+
audit procedure 审计程序 |i (@1 l
audit programme 审计程序表，具体审计计划 Z%{`j!!p
audit report 审计报告 :dlG:=.W
audit report with a disclaimer of opinion 拒绝表示意见审计报告 C61E=$
audit report with a qualified opinion 有保留意见的审计报告 7U)w\A;~
audit report with an adverse opinion 否定意见的审计报告 C9%A?'`
audit report with dual dates 双重日期审计报告 RHI?_gf&
audit reporting stage 审计报告阶段 . N5$ s2t
audit responsibility 审计责任 ()_^:WQO?
audit results 审计结果 S2V+%Z
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audit risk 审计风险 :<6gP(
audit sampling 审计抽样 ,u5i i
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audit sampling techniques 审计抽样方法，审计抽样技术 KctbNMU]k
audit strategies 审计策略 U uSCqI};
audit summary 审计总结，审计小结 g|{Ru
audit team 审计小组 ~kZ? e1H
audit test 审计测试 *kNXju
audit trail 审计轨迹 g0s *4E
audit work 审计工作 @(m?j1!M
audit working paper 审计工作底稿 /6 '5 uP
audited financial statement 审计会计报表，已审计财务报表 o|1_I ?_
Auditing Guidelines (the～) 审计规范指南 kybDw{(}gc
auditing standards 审计准则 #@cEJV;5"
audit-oriented working paper (审计)业务类工作底稿 XTq+ 9
authorisation 授权 fp$U%uj
authorisation of transaction 交易的授权 Oz5Ze/HBN
availability 可获得性 'DB'lP
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balance 余额；差额；平衡 (7|!%IO.
balance sheet 资产负债表 LHusy;<E[
bank 银行 ]L!:/k,=S
bank account 银行账户，银行户头 f!} e*oX
bank statement 银行对账单 ?,UO$#Xm
barter transaction 易货交易，以物换物交易 "
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basis of audit 审计依据 GOY!()F
basis of preparation (会计报表的)编制基础 T:VFyby\w
book of account 账目，账簿 hx!hI 1
borrowing 借款，贷款，借债 9{R88f?;
branch 分支，分支机构，分店 Hg+bmwM
brought forward (账户余额等的)承上年，承上期，承上页 K]> X31Ho
budget 预算 NU%W9jQYS
building 建筑物；大楼 + {&++^(}a
business conditions 业务情况，经营情况 CQET
business licence (企业等的)营业执照 0?,%B? A8O
business relation 业务关系 9y ; 8JO
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