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 Qxfds`4V9i
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审计词汇英汉对照 ?Y 5 Vje[^
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ability to continue as a going concern 持续经营能力 shEAr*u
acceptability 可接受性，可接受程度 T7 |=
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acceptable level of detection risk 检查风险的可接受水平 \Xe{vlo>h
acceptance of engagement 接受委托 4+89
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accepting the engagement for the first time 首次接受委托 SkmKf~v
access to asset 对资产的接触 ?zf
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according to 根据，依据，依照 Re
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account balance 账户余额 A-, hm=?
account for 对……进行会计处理，核算；解释 Q!r &vQ/g
accounting 会计，会计学 9fWR8iV
accounting advisory serve 会计咨询服务 RXo 6y(^
accounting firm 会计师事务所 =sso )/3
accounting information 会计信息，会计资料 P$]K
accounting period 会计期间 <\$?.tTZ {
accounting policies 会计政策 <rvM)EJv|
accounting professional bodies 会计职业组织，会计职业团体 QX42^]({;c
accounting records 会计记录 BY9Z }/{j
accounting responsibility 会计责任 96S$Y~G# &
accounting service 会计服务 2PSkLS&I M
accounting standards 会计准则 O`I}Lg]~q
Accounting Standards for Business Enterprises 企业会计准则 m.<or?l'y>
accounting system 会计系统 '-mzt~zGOY
accounting treatment 会计处理 =:t<!dp
accuracy 准确性，精确性 fQ 1D p
additional audit procedures 追加审计程序 $
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addressee 收件人，收信人 RN}joKV
Administration of State-owned Assets (the～) 国有资产管理局 KEdqA/F>
administrative laws and regulations 行政法规 hgbf"J6V8
adverse impact 不利影响，负面影响 VrWQ] L
adverse opinion 反对意见 `l6OQdB3W
advisory group 咨询组，顾问组
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agency fee 代理费，代理费用 TRJTJM_k
aggregate 总计，合计为…… H?FiZy *[Y
alternation of document and record 变造文件和记录 ?2R!n" m-d
alternative audit procedures 替代审计程序，备选审计程序 [ mj=m?j
amend 修改，修订 2jlz #Sk
amortisation 摊销 2
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analytical capacity 分析能力 w
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analytical procedures 分析性程序 (N/-b
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annual financial statements 年度会计报表，年度财务报表 N<< O(r
appendix 附录，附表 C,%Dp0
applicable 适用的 t c{l?7 P
applicable laws and regulations 适用的法规 m 2/S(f
application systems 应用系统 C(UWir3mW?
apply consistently 一贯地执行，一贯地实施 LK
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appropriate 适当的，合适的； |`pBI0Sjo
征用，挪用 h TWZIW @
appropriate authorization 适当的授权 kd_! S[
appropriateness of audit evidence 审计证据的适当性 ` gF`Sgz
approval 批准，核准 6, |>;,U7
assertion (会计报表上的)认定；确认 hsJ^Au=})w
assessed level of control risk 对控制风险的评估，控制风险的评估水平 HR?bnkv|id
asset 资产，财产 f,|;eF-Z
asset restructuring 资产重组 e pG]$T![
assignment of duties 职责的划分 .tHjGx
assistant 助理，助理人员 .Wr7*J[V.
associated company 联属公司，联营公司 9P,[MZ
association 联合，结合；协会，社团 !vVW8hb p
assumption 假设，假定 .t9`e =%
at a given date 在某一特定时日 .JTRFk{W
attestation 鉴证，公证 N" tX K
attestation service 鉴证服务 .3jijc j
audit adjustment 审计调整 \gK'g-)}
audit areas 审计领域 V|F/ynJfA
audit conclusion 审计结论 oB>#P-V
audit effectiveness 审计效果 S4c-
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audit efficiency 审计效率 LN5BU,4=
audit engagement letter 审计业务约定书 E2z=U
audit evidence 审计证据 \ So)g)K
audit fee 审计费 cvf?ID84
audit files 审计档案 IwS<p -
audit findings 审计中发现的事项 qrjSG%i~J7
audit implementation stage 审计实施阶段 8G2QI4
audit mark 审计标识 U>00 B|<GJ
audit materiality 审计重要性 ]Nw ]p o+
audit method 审计方法 Wb#<c tM>
audit objective 审计目标，审计目的 R4'>5.M
audit of financial statements 会计报表审计，财务报表审计 t-n'I/^5
audit opinion 审计意见 wDSw cNS
audit period 被审计期间，被审计年度 -e?n4YO*\
audit plan 审计计划 [6
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audit planning 编制审计计划，制定审计计划，审计计划 1|s` z
audit planning stage 审计计划阶段 +2k{y l
audit procedure 审计程序 os mCwM4O
audit programme 审计程序表，具体审计计划 Tr4\ `a-i
audit report 审计报告 \TnK<83
audit report with a disclaimer of opinion 拒绝表示意见审计报告 A>315!d"
audit report with a qualified opinion 有保留意见的审计报告 XbeT x
audit report with an adverse opinion 否定意见的审计报告 g;OR
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audit report with dual dates 双重日期审计报告 ! ,{N>{I
audit reporting stage 审计报告阶段 R?,v:S&i7;
audit responsibility 审计责任 *a0#PfS[
audit results 审计结果 PR AP~P&^
audit risk 审计风险 Os].
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audit sampling 审计抽样 j
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audit sampling techniques 审计抽样方法，审计抽样技术 %Wm )
audit strategies 审计策略 9eE
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audit summary 审计总结，审计小结 <lU(9)
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audit team 审计小组 {zc*yV\
audit test 审计测试 1K)9fMr]
audit trail 审计轨迹 TEGg)\+D>
audit work 审计工作 ;9-J=@KY4
audit working paper 审计工作底稿 G(o6/
audited financial statement 审计会计报表，已审计财务报表 L _+ Fin
Auditing Guidelines (the～) 审计规范指南 hOV5WO
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auditing standards 审计准则 u-bgk(u
audit-oriented working paper (审计)业务类工作底稿 7L6^IK
authorisation 授权 MSp) Jc
authorisation of transaction 交易的授权 N6T
availability 可获得性 FP Z@ 6
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balance 余额；差额；平衡 0R0_UvsXU
balance sheet 资产负债表 D5xTuv9T
bank 银行 paYS< 8In
bank account 银行账户，银行户头 KG96; l@'(
bank statement 银行对账单 `#r/L@QI
barter transaction 易货交易，以物换物交易 $]W*;M TI}
basis of audit 审计依据 s0h0Ep ED
basis of preparation (会计报表的)编制基础 { i4 `- w
book of account 账目，账簿 \l # H#~
borrowing 借款，贷款，借债 ; NAKU
branch 分支，分支机构，分店 e5lJ)
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brought forward (账户余额等的)承上年，承上期，承上页 {A%&D^o)
budget 预算 pN)>c,
building 建筑物；大楼 Y(ClG*6 ++
business conditions 业务情况，经营情况 }N,v& B
business licence (企业等的)营业执照 y 1Wb/ d
business relation 业务关系 kFT*So`'
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