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 lESv
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审计词汇英汉对照 JJy.)-R
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ability to continue as a going concern 持续经营能力 o+Fm+5t;
acceptability 可接受性，可接受程度 fNz(z\
acceptable level of detection risk 检查风险的可接受水平 3%)@c P:?
acceptance of engagement 接受委托 {@hJPK8
accepting the engagement for the first time 首次接受委托 Uo;a$sR
access to asset 对资产的接触 b>Ea_3T/
according to 根据，依据，依照 n|Ts:>`V
account balance 账户余额 H4W!Md
account for 对……进行会计处理，核算；解释 6|IJwP^Q_
accounting 会计，会计学 Sw h\^/B8
accounting advisory serve 会计咨询服务 q;*'V9#
accounting firm 会计师事务所 4U~'Oa @p
accounting information 会计信息，会计资料 L/In~' *-
accounting period 会计期间 *,t/IA|
accounting policies 会计政策 iiF` 2
accounting professional bodies 会计职业组织，会计职业团体 X}Om)WCr
accounting records 会计记录 4ETHaIiWp
accounting responsibility 会计责任 #<X4RJ
accounting service 会计服务 JI
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accounting standards 会计准则 :{4C 2qK>
Accounting Standards for Business Enterprises 企业会计准则 'n=bQ"bQu
accounting system 会计系统 ~!=Am:-wr
accounting treatment 会计处理 JY@bD:
accuracy 准确性，精确性 | }UA=? Xl
additional audit procedures 追加审计程序 (E7"GJ
addressee 收件人，收信人 C#e :_e
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Administration of State-owned Assets (the～) 国有资产管理局 {~w( pAx
administrative laws and regulations 行政法规 D+BiclJ
adverse impact 不利影响，负面影响 ;Yv{)@'B c
adverse opinion 反对意见 <-fvYer
advisory group 咨询组，顾问组 'IFA>}e7W
agency fee 代理费，代理费用 WrcmC$ff
aggregate 总计，合计为…… Na@; F{
alternation of document and record 变造文件和记录 *JfGGI_E
alternative audit procedures 替代审计程序，备选审计程序 -agB ]j
amend 修改，修订 :y
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amortisation 摊销 I ?E+
analytical capacity 分析能力 H-nhq-fut
analytical procedures 分析性程序 ^/$dSXKF
annual financial statements 年度会计报表，年度财务报表 $${ 3I4
appendix 附录，附表 [PB73q 8
applicable 适用的 V8nQ/9R;
applicable laws and regulations 适用的法规 v#d(Kj
application systems 应用系统 ~5h4 Gy)
apply consistently 一贯地执行，一贯地实施 l1|*(%p?X
appropriate 适当的，合适的； B 8?9L8M}
征用，挪用 ju3@F 8AI
appropriate authorization 适当的授权 7 )[2Ud8
appropriateness of audit evidence 审计证据的适当性 SjpCf8Z(
approval 批准，核准 VcXr!4
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assertion (会计报表上的)认定；确认 (n8?+GCa
assessed level of control risk 对控制风险的评估，控制风险的评估水平 I\1"E y
asset 资产，财产 )P? F ni}
asset restructuring 资产重组 GF9[|).
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assignment of duties 职责的划分 pdER#7Tq
assistant 助理，助理人员 e$P^},0/
associated company 联属公司，联营公司 'jMs&
association 联合，结合；协会，社团 _>]/. w2=
assumption 假设，假定 jnbR}a=fJ
at a given date 在某一特定时日
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attestation 鉴证，公证 EC0B6!C&7
attestation service 鉴证服务 _
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audit adjustment 审计调整 g!'
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audit areas 审计领域 kTfRm^
audit conclusion 审计结论 DBHHJD/q
audit effectiveness 审计效果 fZr{x$]N0
audit efficiency 审计效率 k{l o '
audit engagement letter 审计业务约定书 &=*1[ j\
audit evidence 审计证据 $xdo=4;|
audit fee 审计费 J k`Jv;
audit files 审计档案 1%vE 7a>{
audit findings 审计中发现的事项 @(oY.PeS<z
audit implementation stage 审计实施阶段 WRku Pj2
audit mark 审计标识 Qxa Me8 (
audit materiality 审计重要性 N0}[&rE 8
audit method 审计方法 568M4xzi
audit objective 审计目标，审计目的 TCzlu#
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audit of financial statements 会计报表审计，财务报表审计 K$ D+TI)
audit opinion 审计意见 ^ Ss <<
audit period 被审计期间，被审计年度 E$4H;SN \
audit plan 审计计划 #K@!jh)y^
audit planning 编制审计计划，制定审计计划，审计计划 ujE~#b}X
audit planning stage 审计计划阶段 FZ<6 kk4
audit procedure 审计程序 EZ/_uj2&SN
audit programme 审计程序表，具体审计计划 e 2N F.
audit report 审计报告 f
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 0vDvp`ie#4
audit report with a qualified opinion 有保留意见的审计报告 CdC Y#$Z
audit report with an adverse opinion 否定意见的审计报告 (z y|> u
audit report with dual dates 双重日期审计报告 |}e"6e%
audit reporting stage 审计报告阶段 ,wg (}y'
audit responsibility 审计责任 #P z'-lo
audit results 审计结果 9
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audit risk 审计风险 Y>F Lc* h
audit sampling 审计抽样 *gGw/jA/
audit sampling techniques 审计抽样方法，审计抽样技术 yB *aG
audit strategies 审计策略 S/y(1.wh
audit summary 审计总结，审计小结 k5bv57@
audit team 审计小组 AVU'rsXA
audit test 审计测试 ;sf'"UnL
audit trail 审计轨迹 w^HI
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audit work 审计工作 ZJGIib
audit working paper 审计工作底稿 %jq
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audited financial statement 审计会计报表，已审计财务报表 ho~WD' i
Auditing Guidelines (the～) 审计规范指南 SI%J+Y7
auditing standards 审计准则 WTt
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audit-oriented working paper (审计)业务类工作底稿 ^tm2Duv
authorisation 授权 d/*EuJYin<
authorisation of transaction 交易的授权 j+/EG^*/
availability 可获得性 _f "I%QTL
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balance 余额；差额；平衡 X3gYe-2
balance sheet 资产负债表 >tL" 8@z9
bank 银行 s:,fXg25J
bank account 银行账户，银行户头 =8p[ (<F=
bank statement 银行对账单 o!y<:CG
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barter transaction 易货交易，以物换物交易 p>pAU$k{O
basis of audit 审计依据 JPT&!%~
basis of preparation (会计报表的)编制基础 $1)NYsSH/H
book of account 账目，账簿 uF|[MWcy0#
borrowing 借款，贷款，借债 j `3IizN2
branch 分支，分支机构，分店 DX3jE p2
brought forward (账户余额等的)承上年，承上期，承上页 MfLus40;n
budget 预算 aa!1w93?i
building 建筑物；大楼 A C fhy[,
business conditions 业务情况，经营情况 ao2o!-?!t
business licence (企业等的)营业执照 /n,a0U/
business relation 业务关系 R5uz
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