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 H7+, *
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审计词汇英汉对照 .XhrCi Z
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ability to continue as a going concern 持续经营能力 Nl(Foya%)
acceptability 可接受性，可接受程度 RY*U"G0#w
acceptable level of detection risk 检查风险的可接受水平 maR"t+
acceptance of engagement 接受委托 eQvg7
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accepting the engagement for the first time 首次接受委托 5 + MS^H
access to asset 对资产的接触 ,wdD8ZT'Ip
according to 根据，依据，依照 xA[mm
account balance 账户余额 vgN&K@hJ
account for 对……进行会计处理，核算；解释 $7A8/#
accounting 会计，会计学 B^jc3 VsR
accounting advisory serve 会计咨询服务 - `TEVS?`l
accounting firm 会计师事务所 $]2vvr
accounting information 会计信息，会计资料 r-/`"j{O!
accounting period 会计期间
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accounting policies 会计政策 -;k+GrLr^
accounting professional bodies 会计职业组织，会计职业团体 2T[9f;jM'
accounting records 会计记录 - +-_I* (
accounting responsibility 会计责任 yJe>JK~)
accounting service 会计服务 `n?DU;,
accounting standards 会计准则 >~+ELVB&
Accounting Standards for Business Enterprises 企业会计准则 *E wR!L*
accounting system 会计系统 s=/v';5J2!
accounting treatment 会计处理 6/d I6 C!
accuracy 准确性，精确性 gr-OHeid
additional audit procedures 追加审计程序 t#eTV@-
addressee 收件人，收信人 X
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Administration of State-owned Assets (the～) 国有资产管理局 QUQ'3
administrative laws and regulations 行政法规 NSA-}2$
adverse impact 不利影响，负面影响 }?v )N).kW
adverse opinion 反对意见
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advisory group 咨询组，顾问组 }| 5Pr(I
agency fee 代理费，代理费用 4t mAzD
aggregate 总计，合计为…… ^@NU}S):yN
alternation of document and record 变造文件和记录 ?= fyc1
alternative audit procedures 替代审计程序，备选审计程序 r^ ZEImjc
amend 修改，修订 xW Q`tWA:J
amortisation 摊销 ZO$%[
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analytical capacity 分析能力 q?/a~a
analytical procedures 分析性程序 @bP)406p
annual financial statements 年度会计报表，年度财务报表 Jma1N;d
appendix 附录，附表 5bpEYW+
applicable 适用的 CF5`-wj/#
applicable laws and regulations 适用的法规 (7=9++uU
application systems 应用系统 :tv,]05t
apply consistently 一贯地执行，一贯地实施 hp L;b M'
appropriate 适当的，合适的； 4d;8`66O
征用，挪用 3=]sLn0L
appropriate authorization 适当的授权 Bo%NFB ;
appropriateness of audit evidence 审计证据的适当性 i@M [>~
approval 批准，核准 ZbAcO/
assertion (会计报表上的)认定；确认 Gjo`&#
assessed level of control risk 对控制风险的评估，控制风险的评估水平 $5Ff1{
asset 资产，财产 QGmn#]w\\
asset restructuring 资产重组 m
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assignment of duties 职责的划分 'Ne@e)s9
assistant 助理，助理人员 K:30_l<
associated company 联属公司，联营公司 m$T-s|SY
association 联合，结合；协会，社团 0F><P?5
assumption 假设，假定 Bh]P{H%
at a given date 在某一特定时日 jPW#(3hoE
attestation 鉴证，公证 R`^_(y
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attestation service 鉴证服务 -5QZJF2
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audit adjustment 审计调整 S\!ana])
audit areas 审计领域 1 Nd2{(
audit conclusion 审计结论 y>e.~5 ;
audit effectiveness 审计效果 6a r
audit efficiency 审计效率 w!clI8v/
audit engagement letter 审计业务约定书 .];=Pu^
audit evidence 审计证据 XFV!S#yE Z
audit fee 审计费 x0w4)Ic5
audit files 审计档案 Jb
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audit findings 审计中发现的事项 Z^MNf
audit implementation stage 审计实施阶段 +pn
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audit mark 审计标识 P;]F(in=
audit materiality 审计重要性 "d5n \@[t
audit method 审计方法 B%+T2=&
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audit objective 审计目标，审计目的 n3
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audit of financial statements 会计报表审计，财务报表审计 Qhcu>r
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audit opinion 审计意见 )iK6: s #
audit period 被审计期间，被审计年度 =] Jd9]vi
audit plan 审计计划 yFlm[K5YD
audit planning 编制审计计划，制定审计计划，审计计划 ^\&e:Nkh
audit planning stage 审计计划阶段 /,Re "!jh
audit procedure 审计程序 R/>@
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audit programme 审计程序表，具体审计计划
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audit report 审计报告 oJ|j#+Ft
audit report with a disclaimer of opinion 拒绝表示意见审计报告 gi
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audit report with a qualified opinion 有保留意见的审计报告 s
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audit report with an adverse opinion 否定意见的审计报告 2Gaa(rJ5o
audit report with dual dates 双重日期审计报告 uw +M
audit reporting stage 审计报告阶段 pYZ6e_j1 ~
audit responsibility 审计责任 `W/>XZl +t
audit results 审计结果 0o*8#i/)!3
audit risk 审计风险 qfRH5) k
audit sampling 审计抽样 d;9FB[MmOJ
audit sampling techniques 审计抽样方法，审计抽样技术 vJOw]cw q
audit strategies 审计策略 b-Q>({=i
audit summary 审计总结，审计小结 ?\s+EE&-
audit team 审计小组 2/=l|!JKLz
audit test 审计测试 o;<Xo&
audit trail 审计轨迹 /F'sb[
audit work 审计工作 | kV*Jc k
audit working paper 审计工作底稿 .j<]m
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audited financial statement 审计会计报表，已审计财务报表 .I0q
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Auditing Guidelines (the～) 审计规范指南 Pax|x15
auditing standards 审计准则 91-o}|3v
audit-oriented working paper (审计)业务类工作底稿 [o+q>|q
authorisation 授权 A=
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authorisation of transaction 交易的授权 0+ ;bh
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availability 可获得性 S<@7_I
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balance 余额；差额；平衡 ?FF4zI~
balance sheet 资产负债表 ]B3=lc "
bank 银行 P?B;_W+~A.
bank account 银行账户，银行户头 =Bhe'.]QSx
bank statement 银行对账单 g+>( dnX
barter transaction 易货交易，以物换物交易 fnX`Q[b4\A
basis of audit 审计依据 Xe:jAkDp
basis of preparation (会计报表的)编制基础 #S*/bao#
book of account 账目，账簿 ``\i58K{e
borrowing 借款，贷款，借债 x QXXC
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branch 分支，分支机构，分店 (UvM@]B
brought forward (账户余额等的)承上年，承上期，承上页 !()$8
budget 预算 oO|KEY
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building 建筑物；大楼 cacr=iX
business conditions 业务情况，经营情况 BB*f4z$Y%
business licence (企业等的)营业执照 ?6un4EVL{
business relation 业务关系 {rH@gz|@i
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