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 ]F! h~>
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审计词汇英汉对照 '9X wUQx
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ability to continue as a going concern 持续经营能力 JJ Xf%o0yq
acceptability 可接受性，可接受程度 k2;yl _7
acceptable level of detection risk 检查风险的可接受水平 `0N/
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acceptance of engagement 接受委托 (fS4qz:&l
accepting the engagement for the first time 首次接受委托 m e" <+6
access to asset 对资产的接触 a3[aXe
according to 根据，依据，依照 P)
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account balance 账户余额 %+}\i'j7
account for 对……进行会计处理，核算；解释 0"Hf6xz
accounting 会计，会计学
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accounting advisory serve 会计咨询服务 YQJ _t@0C
accounting firm 会计师事务所 =6:Iv"<
accounting information 会计信息，会计资料 &#.&xc2sRZ
accounting period 会计期间 ?jnEHn
accounting policies 会计政策 a*`J]{3G
accounting professional bodies 会计职业组织，会计职业团体 EIAT*l :NW
accounting records 会计记录 ' WoX-y
accounting responsibility 会计责任 ruVm8 BO
accounting service 会计服务 WJWhx4Hk
accounting standards 会计准则 +H_Z!T.@
Accounting Standards for Business Enterprises 企业会计准则 ~ nIZ g5
accounting system 会计系统 f,*e ?9@;s
accounting treatment 会计处理 N !:& $z-
accuracy 准确性，精确性 h#>67gJV
additional audit procedures 追加审计程序 1L ow[i
addressee 收件人，收信人 WqA P'x 1
Administration of State-owned Assets (the～) 国有资产管理局 yL1\V7GI{[
administrative laws and regulations 行政法规 Ghz)=3
adverse impact 不利影响，负面影响 dc * #?G6^
adverse opinion 反对意见 =`")\?z}
advisory group 咨询组，顾问组 .KV?;{~q@
agency fee 代理费，代理费用 <JlKtR&nSo
aggregate 总计，合计为…… > :Ec
alternation of document and record 变造文件和记录 5UqCRz<,R
alternative audit procedures 替代审计程序，备选审计程序 F-t-d1w6
amend 修改，修订 SU^/qF%8
amortisation 摊销 TG($l2
analytical capacity 分析能力 <K~#@.^`
analytical procedures 分析性程序 4YJs4CB
annual financial statements 年度会计报表，年度财务报表 uG<+IT|x
appendix 附录，附表 6K &V}
applicable 适用的 u:k#1N
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applicable laws and regulations 适用的法规 :
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application systems 应用系统 /<5/gV 1Q
apply consistently 一贯地执行，一贯地实施 uA JC Q)@
appropriate 适当的，合适的； rYT3oqpfT
征用，挪用 t}K?. To$
appropriate authorization 适当的授权 SU1, +7"
appropriateness of audit evidence 审计证据的适当性 &Jj ?C
approval 批准，核准 ,Tpds ^
assertion (会计报表上的)认定；确认 ,}[,]-nVx
assessed level of control risk 对控制风险的评估，控制风险的评估水平 ^#% [
asset 资产，财产 (jXgJ
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asset restructuring 资产重组 h`)r :a7
assignment of duties 职责的划分 Jyn>:Yq(
assistant 助理，助理人员 7G xN I
associated company 联属公司，联营公司 @|M10r9E
association 联合，结合；协会，社团 v/)dsSNZ0u
assumption 假设，假定 yRAb
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at a given date 在某一特定时日 VFyt9:a
attestation 鉴证，公证 R8a xdV9(
attestation service 鉴证服务 N$. ''D?7D
audit adjustment 审计调整 edm&,p h]
audit areas 审计领域 e3[N#r yt
audit conclusion 审计结论 Z)HQl m
audit effectiveness 审计效果 sUA)I%Q!
audit efficiency 审计效率 j1g^Q$B>m
audit engagement letter 审计业务约定书 V'_^g7}l&
audit evidence 审计证据 4aGHks8Z,\
audit fee 审计费 +Q{ jV^IT9
audit files 审计档案 &iuc4" '
audit findings 审计中发现的事项 sI`Lsd'V
audit implementation stage 审计实施阶段 b2 z~C{l
audit mark 审计标识
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audit materiality 审计重要性 4ed(
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audit method 审计方法 K@h v[4
audit objective 审计目标，审计目的 3ZC[H'|
audit of financial statements 会计报表审计，财务报表审计 J ,k{Bm
audit opinion 审计意见 #<) u%)`
audit period 被审计期间，被审计年度 rZ^ DiFR
audit plan 审计计划 Y40{v(Pi
audit planning 编制审计计划，制定审计计划，审计计划 P
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audit planning stage 审计计划阶段 g5H +2lSC
audit procedure 审计程序 sLC L\dWT
audit programme 审计程序表，具体审计计划 H -`7T;t~
audit report 审计报告 `w&| ~xT
audit report with a disclaimer of opinion 拒绝表示意见审计报告 m]V5 }-?al
audit report with a qualified opinion 有保留意见的审计报告 2;A].5> l
audit report with an adverse opinion 否定意见的审计报告 h!$W^Tm2g
audit report with dual dates 双重日期审计报告
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audit reporting stage 审计报告阶段 &K}!R$[,:P
audit responsibility 审计责任 %c
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audit results 审计结果 ~v2_vEu}JX
audit risk 审计风险 m(?M]CH(A
audit sampling 审计抽样 '9-8_;
audit sampling techniques 审计抽样方法，审计抽样技术 R Xh/[t+
audit strategies 审计策略 R}*e% EG/
audit summary 审计总结，审计小结 r..\(r
audit team 审计小组 .aF+>#V=Q
audit test 审计测试
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audit trail 审计轨迹 U<*ZY` B3
audit work 审计工作 ze]2- B4
audit working paper 审计工作底稿 =d`,W9D
audited financial statement 审计会计报表，已审计财务报表 \6*3&p
Auditing Guidelines (the～) 审计规范指南 eEXer>Rm
auditing standards 审计准则 'a*tee ^RS
audit-oriented working paper (审计)业务类工作底稿 1S <V,9(
authorisation 授权 8hGp?Ihu
authorisation of transaction 交易的授权 )
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availability 可获得性 S's\M5
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balance 余额；差额；平衡 F+|zCE c
balance sheet 资产负债表 2\W[ ItxL0
bank 银行 *s<FE F
bank account 银行账户，银行户头 !XQG1!|ww
bank statement 银行对账单 9)'L,Xt4:T
barter transaction 易货交易，以物换物交易 rm<(6zY
basis of audit 审计依据 pGh2 4E
basis of preparation (会计报表的)编制基础 Ydh]EO0 '
book of account 账目，账簿 b yoD GUv
borrowing 借款，贷款，借债 q B 5cF_
branch 分支，分支机构，分店 d0eMDIm3R\
brought forward (账户余额等的)承上年，承上期，承上页 _da>=^hFJ
budget 预算 $s$z"<
building 建筑物；大楼 * 3WK`9q
business conditions 业务情况，经营情况 @u#Tx%
business licence (企业等的)营业执照 ,vl][MhM
business relation 业务关系 6*le(^y
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