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 UkT=W!cq
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审计词汇英汉对照 }Jve cRtg1
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ability to continue as a going concern 持续经营能力 4(~L#}:r!
acceptability 可接受性，可接受程度 DiScFx |rE
acceptable level of detection risk 检查风险的可接受水平 EXwo,?I
acceptance of engagement 接受委托 a 3b/e8c
accepting the engagement for the first time 首次接受委托
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access to asset 对资产的接触 2*< nu><b
according to 根据，依据，依照 {3p4 :
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account balance 账户余额 ]Svt`0|}
account for 对……进行会计处理，核算；解释 YTX,cj#D^&
accounting 会计，会计学 -p&" y3<p
accounting advisory serve 会计咨询服务 +p_CN*10H
accounting firm 会计师事务所 ARVf[BAJ-*
accounting information 会计信息，会计资料 5C*Pd
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accounting period 会计期间 [b<oDX#
accounting policies 会计政策 *{@Nq=fE
accounting professional bodies 会计职业组织，会计职业团体 )uIe&B
accounting records 会计记录 V>%rv' G8
accounting responsibility 会计责任 6BHXp#
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accounting service 会计服务 vNY{j7l/W
accounting standards 会计准则 gJXq^~-hd
Accounting Standards for Business Enterprises 企业会计准则 y$F'(b| )
accounting system 会计系统 ^q vbqfh
accounting treatment 会计处理 r
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accuracy 准确性，精确性 3cyHfp
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additional audit procedures 追加审计程序 ?|C2*?hZ+
addressee 收件人，收信人 k >Vci{v
Administration of State-owned Assets (the～) 国有资产管理局 u+e{Mim
administrative laws and regulations 行政法规 S8w _ii3zd
adverse impact 不利影响，负面影响 5 +YH.4R
adverse opinion 反对意见 };bEU wGWf
advisory group 咨询组，顾问组 C12
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agency fee 代理费，代理费用 TnOggpQ6X
aggregate 总计，合计为…… E`0
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alternation of document and record 变造文件和记录 9:[ 9v
alternative audit procedures 替代审计程序，备选审计程序 S6M}WR^,
amend 修改，修订 18 d4fR
amortisation 摊销 mh{d8<Q2
analytical capacity 分析能力 E *6C w
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analytical procedures 分析性程序 H8zK$!
annual financial statements 年度会计报表，年度财务报表 I H&|Tcf\
appendix 附录，附表 7P5) Z-K[
applicable 适用的 L>&t| T2
applicable laws and regulations 适用的法规 \0I _<
application systems 应用系统 ~ 'H ]jN
apply consistently 一贯地执行，一贯地实施 UiP"Ixg6
appropriate 适当的，合适的； wY % }
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appropriate authorization 适当的授权 ~&_z2|UXp
appropriateness of audit evidence 审计证据的适当性 wn, KY$/
approval 批准，核准 !r8 `Yr n
assertion (会计报表上的)认定；确认 ~i{(<.he
assessed level of control risk 对控制风险的评估，控制风险的评估水平 -1_)LO&H
asset 资产，财产 Jk11fn;\>
asset restructuring 资产重组 m%?pf2%I#
assignment of duties 职责的划分 0c]/ bs{}
assistant 助理，助理人员
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associated company 联属公司，联营公司 {n.PF8A5X
association 联合，结合；协会，社团 w w3-^v
assumption 假设，假定 KV aiugQ
at a given date 在某一特定时日 nFe< w
attestation 鉴证，公证 <C iSK!
attestation service 鉴证服务 SrJGTuXg
audit adjustment 审计调整 cN6
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audit areas 审计领域 uc\Kg
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audit conclusion 审计结论 KYhw OGN
audit effectiveness 审计效果 XS{Qnx_#
audit efficiency 审计效率 TnA-;Ha
audit engagement letter 审计业务约定书 ,0Hr2*p
audit evidence 审计证据 t+ G#
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audit fee 审计费 mb3 "U"ohs
audit files 审计档案 c )g\ /
audit findings 审计中发现的事项 )
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audit implementation stage 审计实施阶段 .bg~>T+<
audit mark 审计标识 F 6|]4H.3Q
audit materiality 审计重要性 $dC?Tl|B0
audit method 审计方法 /NFj(+&g+
audit objective 审计目标，审计目的
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audit of financial statements 会计报表审计，财务报表审计 :#ik. D
audit opinion 审计意见 D%Sl AzZ3
audit period 被审计期间，被审计年度 ]Sz:|%JP1
audit plan 审计计划 )[IC?U:5I
audit planning 编制审计计划，制定审计计划，审计计划 RJ&RTo
audit planning stage 审计计划阶段 @%uUiP0
audit procedure 审计程序 (gU!=F?#m
audit programme 审计程序表，具体审计计划 g%I"U>!2
audit report 审计报告 iB yf{ I>+
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Y(' #jU
audit report with a qualified opinion 有保留意见的审计报告 ]^7@}Ce_
audit report with an adverse opinion 否定意见的审计报告 9>/4W.
audit report with dual dates 双重日期审计报告 `25yE/
audit reporting stage 审计报告阶段 ! E5HN :#
audit responsibility 审计责任 }C?'BRX
audit results 审计结果 i)#d WFDTv
audit risk 审计风险 W,n!3:7 s
audit sampling 审计抽样 R| , g<
audit sampling techniques 审计抽样方法，审计抽样技术 Rsk 4L0
audit strategies 审计策略 JR21>;l#2
audit summary 审计总结，审计小结 C2I_%nU Z1
audit team 审计小组 j2[+z tG
audit test 审计测试 p)-^;=<B3
audit trail 审计轨迹 a#k6&3m&
audit work 审计工作 k%#EEMh
audit working paper 审计工作底稿 O
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audited financial statement 审计会计报表，已审计财务报表 + GN(Ug'R
Auditing Guidelines (the～) 审计规范指南 *OsQ}onv
auditing standards 审计准则 Y\P8 v
audit-oriented working paper (审计)业务类工作底稿 G~[x
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authorisation 授权 Bwpq NQN
authorisation of transaction 交易的授权 . ! 3|&V'<
availability 可获得性 4e7-0}0
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balance 余额；差额；平衡 k]|~>9eY]
balance sheet 资产负债表 s!zx}
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bank 银行 '<)n8{3Q5w
bank account 银行账户，银行户头 X`K<>0.N
bank statement 银行对账单 o:'MpKm
barter transaction 易货交易，以物换物交易 J yK3{wYS
basis of audit 审计依据 Of#u
basis of preparation (会计报表的)编制基础 h7oo7AP
book of account 账目，账簿 ^uc =f2=>,
borrowing 借款，贷款，借债 ~G&dqw/.-U
branch 分支，分支机构，分店 'JE`(xD
brought forward (账户余额等的)承上年，承上期，承上页 /36:ms A
budget 预算 [|$h*YK
building 建筑物；大楼 &Z@o Q
business conditions 业务情况，经营情况 Nh|uO?&C 6
business licence (企业等的)营业执照 2l'6.
business relation 业务关系 vh%B[brUJ
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