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 ?]PE! 7H
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审计词汇英汉对照 AS'%Md& I
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ability to continue as a going concern 持续经营能力 xY>@GSO1
acceptability 可接受性，可接受程度 X_aC$_b
acceptable level of detection risk 检查风险的可接受水平 uJ
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acceptance of engagement 接受委托 X)b@ia'"Wp
accepting the engagement for the first time 首次接受委托 Dbl+izF3
access to asset 对资产的接触 xTg=o q
according to 根据，依据，依照 1U6 z2i+y
account balance 账户余额 |Q+:vb:
account for 对……进行会计处理，核算；解释 ~EtwX YkRZ
accounting 会计，会计学 2xK v;
accounting advisory serve 会计咨询服务 WJj5dqatV
accounting firm 会计师事务所 \45F;f_r6
accounting information 会计信息，会计资料 7m:ZG
accounting period 会计期间 ?!H U$>
accounting policies 会计政策 a]
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accounting professional bodies 会计职业组织，会计职业团体 %8{nuq+c
accounting records 会计记录 {e p( _1
accounting responsibility 会计责任 7! U^?0?/
accounting service 会计服务 #g=
accounting standards 会计准则 #ADm^UT ^
Accounting Standards for Business Enterprises 企业会计准则 AW8*bq1
accounting system 会计系统 ACOn}yH
accounting treatment 会计处理 5yk#(i 7C
accuracy 准确性，精确性 n#^ii/H
additional audit procedures 追加审计程序 Hg5 :>?Lw@
addressee 收件人，收信人 `br$kB
Administration of State-owned Assets (the～) 国有资产管理局 HT
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administrative laws and regulations 行政法规 Q>(a JF
adverse impact 不利影响，负面影响 L Q0e @5
adverse opinion 反对意见 GRh 430V [
advisory group 咨询组，顾问组 fPPC` d&Q3
agency fee 代理费，代理费用 V:h7}T 95
aggregate 总计，合计为…… Z7XFG&@6
alternation of document and record 变造文件和记录 uH]oHh!}j
alternative audit procedures 替代审计程序，备选审计程序 ZeLed[J^xJ
amend 修改，修订 }`.d4mm
amortisation 摊销 Xz` 0n U
analytical capacity 分析能力 D$N;Qb
analytical procedures 分析性程序 # /B g5:
annual financial statements 年度会计报表，年度财务报表 8W Etm}
appendix 附录，附表 Z+=M_{`{
applicable 适用的 -}3nIk<N
applicable laws and regulations 适用的法规 pO92cGJ8
application systems 应用系统 ly:2XvV3~
apply consistently 一贯地执行，一贯地实施 Ad&VOh+0
appropriate 适当的，合适的； 6n^@Ps
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appropriate authorization 适当的授权 _&%FGcA S
appropriateness of audit evidence 审计证据的适当性 }O Y/0p-Z
approval 批准，核准 ?4^ 0xGyE
assertion (会计报表上的)认定；确认 aW-6$=W
assessed level of control risk 对控制风险的评估，控制风险的评估水平 2Qt! J XC
asset 资产，财产 Zm0' p!
asset restructuring 资产重组 dci<Rz`h
assignment of duties 职责的划分 Al=ByX @
assistant 助理，助理人员 $,P:B%]
associated company 联属公司，联营公司 !2 h ZtX
association 联合，结合；协会，社团 dIf
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assumption 假设，假定 v7 n@CWnN
at a given date 在某一特定时日 d f!i}L
attestation 鉴证，公证 DD
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attestation service 鉴证服务 #_{Q&QUk
audit adjustment 审计调整 +Qf}&D_
audit areas 审计领域 P ^ 4 @
audit conclusion 审计结论 zz
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audit effectiveness 审计效果 T<-_#}.Hn
audit efficiency 审计效率 L 0oVXmlr
audit engagement letter 审计业务约定书 gB~^dv {
audit evidence 审计证据 0<O()NMv
audit fee 审计费 cPv(VjS1;
audit files 审计档案 tva=DS
audit findings 审计中发现的事项 ;tSA Q
audit implementation stage 审计实施阶段 z0OxJ e
audit mark 审计标识 hJsP;y:@Lm
audit materiality 审计重要性 )U=]HpuzI
audit method 审计方法 t1]/Bw`j/
audit objective 审计目标，审计目的 m7DKC,
audit of financial statements 会计报表审计，财务报表审计 K_@?Q@#YhR
audit opinion 审计意见 2,wwI<=E'
audit period 被审计期间，被审计年度 ()48 > ||
audit plan 审计计划 _ OC@J*4.
audit planning 编制审计计划，制定审计计划，审计计划 S*$?~4{R
audit planning stage 审计计划阶段 `CI_zc=jx
audit procedure 审计程序 =J4|"z:
audit programme 审计程序表，具体审计计划 S'5Zy}
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audit report 审计报告 :eSsqt9]9
audit report with a disclaimer of opinion 拒绝表示意见审计报告 2j}DI "|h
audit report with a qualified opinion 有保留意见的审计报告 rlD!%gG2x
audit report with an adverse opinion 否定意见的审计报告 MXa^ g"
audit report with dual dates 双重日期审计报告 JJM<ywPGp
audit reporting stage 审计报告阶段 r0 )ne|&Hp
audit responsibility 审计责任 X\/M(byn
audit results 审计结果 FF~r&h8H
audit risk 审计风险 !1fZ7a
audit sampling 审计抽样 ;0Pv49q
audit sampling techniques 审计抽样方法，审计抽样技术 Lm=;Y6'`N
audit strategies 审计策略 N -]/MB 8
audit summary 审计总结，审计小结 e"52'zAV-
audit team 审计小组 A4cOnG,
audit test 审计测试 marZA'u%B1
audit trail 审计轨迹 fjVy;qJ32S
audit work 审计工作 RFy MRE!?
audit working paper 审计工作底稿 #
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audited financial statement 审计会计报表，已审计财务报表 8'HS$J;C
Auditing Guidelines (the～) 审计规范指南 F,{mF2U*$
auditing standards 审计准则 "J`&"_CyZ
audit-oriented working paper (审计)业务类工作底稿 msM1K1er
authorisation 授权 9&5<ZC -D
authorisation of transaction 交易的授权 [d8Q AO1;)
availability 可获得性 O|~ C qb
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balance 余额；差额；平衡 o]Rlivahm
balance sheet 资产负债表 4uo`XJ uQ
bank 银行 u }gavG l
bank account 银行账户，银行户头 BUJ \[/
bank statement 银行对账单 weSq |f
barter transaction 易货交易，以物换物交易 Ph1XI&us9
basis of audit 审计依据 p.SipQ. P
basis of preparation (会计报表的)编制基础 #F.jf2h@
book of account 账目，账簿 ^w.hI5ua)
borrowing 借款，贷款，借债 iBd6&?E?<
branch 分支，分支机构，分店 ylKK!vRHT
brought forward (账户余额等的)承上年，承上期，承上页 r~lZ8$KC
budget 预算 *L$2M?xkY
building 建筑物；大楼 ]MV8rC[\
business conditions 业务情况，经营情况 w_xc a(
business licence (企业等的)营业执照 iU;e!\A
business relation 业务关系 +t+<?M
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