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 UucI>E3?P{
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审计词汇英汉对照 'E _~ |C
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ability to continue as a going concern 持续经营能力 )!"f Uz$
acceptability 可接受性，可接受程度 ' k,2 *.A
acceptable level of detection risk 检查风险的可接受水平 rm[C{Pn
acceptance of engagement 接受委托 P1-eDHYw
accepting the engagement for the first time 首次接受委托 pZnp!!G
access to asset 对资产的接触 m-Eh0Zl>Z
according to 根据，依据，依照 8>v_th
account balance 账户余额 Du+W7]yCl
account for 对……进行会计处理，核算；解释 wh8';LZ>R
accounting 会计，会计学
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accounting advisory serve 会计咨询服务 O(T5
accounting firm 会计师事务所 Y MX9Z||
accounting information 会计信息，会计资料 5'} V`?S
accounting period 会计期间 xLW$>;kI
accounting policies 会计政策 `6U!\D
accounting professional bodies 会计职业组织，会计职业团体 o!M8V ^vW
accounting records 会计记录 RxP H[ 7oZ
accounting responsibility 会计责任 S+T/(-W
accounting service 会计服务 =>$)F 4LW
accounting standards 会计准则 ;g|Vt}a&4
Accounting Standards for Business Enterprises 企业会计准则 a`!Jq'
accounting system 会计系统 N 6Mr#A-{
accounting treatment 会计处理 ue_
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accuracy 准确性，精确性 4ijtx)SA
additional audit procedures 追加审计程序 J usU5 e|
addressee 收件人，收信人 f<YYo
Administration of State-owned Assets (the～) 国有资产管理局 |6E_N5~
administrative laws and regulations 行政法规 T`&z QQ6F'
adverse impact 不利影响，负面影响 n Nt28n@
adverse opinion 反对意见 80=0S^gEZ
advisory group 咨询组，顾问组 Ir9GgB
agency fee 代理费，代理费用 \ 2\{c1df
aggregate 总计，合计为…… |to P8 6
alternation of document and record 变造文件和记录 U2
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alternative audit procedures 替代审计程序，备选审计程序 0,%{r.\S
amend 修改，修订 QZzamT)"
amortisation 摊销 :X0L6y)u
analytical capacity 分析能力 QQ(}71U
analytical procedures 分析性程序 n|i:4 D
annual financial statements 年度会计报表，年度财务报表 @-$8)?`q
appendix 附录，附表 aFnel8
applicable 适用的 39X~<\&'
applicable laws and regulations 适用的法规 A8) 4nOXM
application systems 应用系统 ^hIdmTf6
apply consistently 一贯地执行，一贯地实施 s4|\cY`b-
appropriate 适当的，合适的； l=~!'1@L}
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appropriate authorization 适当的授权 ![_x/F9
appropriateness of audit evidence 审计证据的适当性 }Hg G<.H>
approval 批准，核准 #Bd]M#J17a
assertion (会计报表上的)认定；确认 /DQYlNa
assessed level of control risk 对控制风险的评估，控制风险的评估水平 S_ATsG*(
asset 资产，财产 6nx\|F
asset restructuring 资产重组 }3(!kW
assignment of duties 职责的划分 +?_!8N8
assistant 助理，助理人员 G@8)3 @
associated company 联属公司，联营公司 um2 a#6u o
association 联合，结合；协会，社团 Y}?
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assumption 假设，假定 ">H*InF
at a given date 在某一特定时日 jP+yN|
attestation 鉴证，公证 WZ CI*'
attestation service 鉴证服务 .U1wVIM
audit adjustment 审计调整 :Jd7q.
audit areas 审计领域 1QoW/X'>.
audit conclusion 审计结论 `Q@7 ,z=f
audit effectiveness 审计效果 ^? fOccfQ{
audit efficiency 审计效率 f"MI
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audit engagement letter 审计业务约定书 <:S qMf
audit evidence 审计证据 !_Lmrs
audit fee 审计费 F? # 3
audit files 审计档案 1Viz`y)^
audit findings 审计中发现的事项 feej'l }F
audit implementation stage 审计实施阶段 KWJVc
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audit mark 审计标识 (5y M%H8 :
audit materiality 审计重要性 2b"*~O;
audit method 审计方法 >ahDc!Jyu
audit objective 审计目标，审计目的 <L}@p8Lq
audit of financial statements 会计报表审计，财务报表审计 =?i?-6 M
audit opinion 审计意见 #AD_EN9
audit period 被审计期间，被审计年度 M:+CW;||!
audit plan 审计计划 eM7@!CdA9q
audit planning 编制审计计划，制定审计计划，审计计划 u ?^V4 +V
audit planning stage 审计计划阶段 Z\!,f.>g
audit procedure 审计程序 g3^s_*A
audit programme 审计程序表，具体审计计划 y=3 dGOFB
audit report 审计报告 PgBEe
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 I7ao2aS
audit report with a qualified opinion 有保留意见的审计报告 sy&[Q{,4
audit report with an adverse opinion 否定意见的审计报告 !cW rB9
audit report with dual dates 双重日期审计报告 y{<e4{
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audit reporting stage 审计报告阶段 :'%6
audit responsibility 审计责任 &[E\2 E
audit results 审计结果 O
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audit risk 审计风险 ",#.?vT`
audit sampling 审计抽样 9CD ei~
audit sampling techniques 审计抽样方法，审计抽样技术 ipSMmp
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audit strategies 审计策略 `4 "8@>D
audit summary 审计总结，审计小结 \:vF FK4a
audit team 审计小组 #6 M] tr
audit test 审计测试 ;UdM8+^/V]
audit trail 审计轨迹 oF%m
audit work 审计工作 k8gH#ENNK
audit working paper 审计工作底稿 r%,?uim#
audited financial statement 审计会计报表，已审计财务报表 `PWKA;W$0
Auditing Guidelines (the～) 审计规范指南 .D*Qu}
auditing standards 审计准则 )V1XL
audit-oriented working paper (审计)业务类工作底稿
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authorisation 授权 |#Gxqq'
authorisation of transaction 交易的授权 u~uzKG
availability 可获得性 V?mP7
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balance 余额；差额；平衡 qCs/sW
balance sheet 资产负债表 Cfi{%,em
bank 银行 2yN!y IPR
bank account 银行账户，银行户头 $ >rt0LOF
bank statement 银行对账单
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barter transaction 易货交易，以物换物交易 -#\ T
basis of audit 审计依据 >" W^|2R
basis of preparation (会计报表的)编制基础 ) nm+_U
book of account 账目，账簿 JPI%{@Qc^
borrowing 借款，贷款，借债 7oZ :/6_>
branch 分支，分支机构，分店 {yn,u)@r9S
brought forward (账户余额等的)承上年，承上期，承上页 a&s34Pd
budget 预算 }">r0v!3
building 建筑物；大楼 z'L0YqXG/
business conditions 业务情况，经营情况 &L6Ivpj-
business licence (企业等的)营业执照 .UK0bxoa
business relation 业务关系 +t!] nE #
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