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 P*{*^D N
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审计词汇英汉对照 |H4f&& Wd
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ability to continue as a going concern 持续经营能力 8? &!@3n
acceptability 可接受性，可接受程度 /P
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acceptable level of detection risk 检查风险的可接受水平 yn KgNi
acceptance of engagement 接受委托 8B|B[,`
accepting the engagement for the first time 首次接受委托 mE3M$2}
access to asset 对资产的接触 dnstm@0k
according to 根据，依据，依照 Bey|f/
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account balance 账户余额 Wf5ohXm>
account for 对……进行会计处理，核算；解释 m>LC2S;
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accounting 会计，会计学 t^(wb
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accounting advisory serve 会计咨询服务 q l%]t~HR0
accounting firm 会计师事务所 IjnO2X
accounting information 会计信息，会计资料 uz[5h0c
accounting period 会计期间 bs\7 juHt
accounting policies 会计政策 )L%[(iI,x
accounting professional bodies 会计职业组织，会计职业团体 -aF\
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accounting records 会计记录 `T~~yM)q
accounting responsibility 会计责任 qn#f:xltu
accounting service 会计服务 $+p4X# _
accounting standards 会计准则 Kf'oXCs
Accounting Standards for Business Enterprises 企业会计准则 aW7)}"j4
accounting system 会计系统 9zD^4j7
accounting treatment 会计处理 GHR,KB7 xM
accuracy 准确性，精确性 9{XC9 \~
additional audit procedures 追加审计程序 K*fh`Kz
addressee 收件人，收信人 -KFozwr5/
Administration of State-owned Assets (the～) 国有资产管理局 y fCdK-9+B
administrative laws and regulations 行政法规 A"R5Fd%6pc
adverse impact 不利影响，负面影响 o%$'-N
adverse opinion 反对意见 3ew`e"s
advisory group 咨询组，顾问组 2] /[
agency fee 代理费，代理费用 !%Qm{R
aggregate 总计，合计为…… =U_O;NC
alternation of document and record 变造文件和记录 <R @w0b>
alternative audit procedures 替代审计程序，备选审计程序 kSH|+K\M4
amend 修改，修订 R[_UbN 28
amortisation 摊销
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analytical capacity 分析能力 = , ^eQZR:
analytical procedures 分析性程序 KI~M.2pk
annual financial statements 年度会计报表，年度财务报表 B kWoK/f4
appendix 附录，附表 Hv .n O-c
applicable 适用的 g Q~X;'
applicable laws and regulations 适用的法规 f C^POLn[f
application systems 应用系统 3 CArUP
apply consistently 一贯地执行，一贯地实施 1*u i|fuK
appropriate 适当的，合适的； l8Ks{(wh
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appropriate authorization 适当的授权 2/ v9
appropriateness of audit evidence 审计证据的适当性 0N(o)WRv
approval 批准，核准 95^ A !
assertion (会计报表上的)认定；确认 UA]U_P$c
assessed level of control risk 对控制风险的评估，控制风险的评估水平 gdkQ
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asset 资产，财产 J'no{3Kt z
asset restructuring 资产重组 D4e!A@LJ
assignment of duties 职责的划分 ^i!6q9<{e
assistant 助理，助理人员 tNbZ {=I>
associated company 联属公司，联营公司 %`1 p 8>n
association 联合，结合；协会，社团 ^ ;XJG9a0\
assumption 假设，假定 tj=l!
at a given date 在某一特定时日 -k I;yL
attestation 鉴证，公证 7lYiu fg
attestation service 鉴证服务 )S 2GPn7
audit adjustment 审计调整 }Uc)iNU
audit areas 审计领域 LIZsDTU
audit conclusion 审计结论 `bx}!;{lx
audit effectiveness 审计效果 @XR N#_{
audit efficiency 审计效率 HbXYinG%
audit engagement letter 审计业务约定书 QKt[Kte
audit evidence 审计证据 FyV)Nmc%t
audit fee 审计费 `rLy7\@;
audit files 审计档案 (viGL|Ogn
audit findings 审计中发现的事项 Y ~%9TC
audit implementation stage 审计实施阶段 |E#+X
audit mark 审计标识 heN?lmC
audit materiality 审计重要性 ? <"H Io
audit method 审计方法 %;-] HI
audit objective 审计目标，审计目的 _bm8m4Lk
audit of financial statements 会计报表审计，财务报表审计 Gl@}b\TB
audit opinion 审计意见
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audit period 被审计期间，被审计年度 \Q m1+tg
audit plan 审计计划 qe{:9
audit planning 编制审计计划，制定审计计划，审计计划 PA_54a9/<
audit planning stage 审计计划阶段 0M_~@E*&
audit procedure 审计程序 ;H;c Sn5uL
audit programme 审计程序表，具体审计计划 Kk?C
audit report 审计报告 [@LA<Z_
audit report with a disclaimer of opinion 拒绝表示意见审计报告 y>YQx\mK
audit report with a qualified opinion 有保留意见的审计报告 v@^P4cu;
audit report with an adverse opinion 否定意见的审计报告 >/5'0n_R
audit report with dual dates 双重日期审计报告 Nxd<#p
audit reporting stage 审计报告阶段 :G\X
audit responsibility 审计责任 :t8?!9g
audit results 审计结果 Ns}
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audit risk 审计风险 B{ptP4As-
audit sampling 审计抽样 l k?@ =U~
audit sampling techniques 审计抽样方法，审计抽样技术
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audit strategies 审计策略 ;VI/iwg
audit summary 审计总结，审计小结 EFqYEDXW
audit team 审计小组 2Sg^SZFH+o
audit test 审计测试 H;.${u^lhd
audit trail 审计轨迹
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audit work 审计工作 @j/|U04_ Z
audit working paper 审计工作底稿 f%2>pQTq@)
audited financial statement 审计会计报表，已审计财务报表 # D2.RN
Auditing Guidelines (the～) 审计规范指南 Q]v><
auditing standards 审计准则 2:4:Q[{A
audit-oriented working paper (审计)业务类工作底稿 UcI;(Va
authorisation 授权 H0P:t(<Gt
authorisation of transaction 交易的授权 cU
availability 可获得性 6myF!
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balance 余额；差额；平衡 p}:"@6
balance sheet 资产负债表 io1hUZ
bank 银行 , u&K(Z%
bank account 银行账户，银行户头 nQ 5N\RAZ
bank statement 银行对账单 Q%Fa1h:2 &
barter transaction 易货交易，以物换物交易 s`63
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basis of audit 审计依据 &4R -5i2a
basis of preparation (会计报表的)编制基础 ]?3-;D.eG
book of account 账目，账簿 1
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borrowing 借款，贷款，借债 qwomc2 8O
branch 分支，分支机构，分店 d09qZj>
brought forward (账户余额等的)承上年，承上期，承上页 1> IA9]D7
budget 预算 |q+dTy_n
building 建筑物；大楼 px>g
business conditions 业务情况，经营情况 &o]ic(74c?
business licence (企业等的)营业执照 u P &<
business relation 业务关系 C >gC 99
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