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 7J </7\
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审计词汇英汉对照 n8y ,{|
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ability to continue as a going concern 持续经营能力 f"OA Zji
acceptability 可接受性，可接受程度 d%[`=fs]|m
acceptable level of detection risk 检查风险的可接受水平 H8Z Z@@ qm
acceptance of engagement 接受委托 > (1_Dn\
accepting the engagement for the first time 首次接受委托 bl+@}+A
access to asset 对资产的接触 0'`8HP
according to 根据，依据，依照 J7
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account balance 账户余额 8 MACbLY
account for 对……进行会计处理，核算；解释 ?AM 8*w
accounting 会计，会计学 u3v6$CD?
accounting advisory serve 会计咨询服务 _|5F rN
accounting firm 会计师事务所 U{:(j5m
accounting information 会计信息，会计资料 JWm^RQ
accounting period 会计期间 z)?#U
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accounting policies 会计政策 H--*[3".
accounting professional bodies 会计职业组织，会计职业团体 ;Kd {h
accounting records 会计记录 V?L$ ys
accounting responsibility 会计责任 p'w"V6k('~
accounting service 会计服务 Lb3K};SIV
accounting standards 会计准则 +8@`lDnr
Accounting Standards for Business Enterprises 企业会计准则 7AFS)_w
accounting system 会计系统 IP4b[|ef
accounting treatment 会计处理 O%q;,w{prW
accuracy 准确性，精确性 >cr _^(UW&
additional audit procedures 追加审计程序 h/+I-],RF
addressee 收件人，收信人 ,B/p1^;.
Administration of State-owned Assets (the～) 国有资产管理局 "!_
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administrative laws and regulations 行政法规 ^TCJh^4na
adverse impact 不利影响，负面影响 Pk?%PB ?Z
adverse opinion 反对意见 SYW= L
advisory group 咨询组，顾问组 $r QFM[
agency fee 代理费，代理费用 ; h(;(
aggregate 总计，合计为…… \e Sk
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alternation of document and record 变造文件和记录 >7Sl(
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alternative audit procedures 替代审计程序，备选审计程序 ))+9 8iU1s
amend 修改，修订 kI[O {<kQ
amortisation 摊销 mEc;-b
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analytical capacity 分析能力 5`
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analytical procedures 分析性程序 7[.Q.3FL
annual financial statements 年度会计报表，年度财务报表 !7a^8
appendix 附录，附表 LU IT=+
applicable 适用的 JLV}Fw
applicable laws and regulations 适用的法规 s2v#evI`+
application systems 应用系统 "d rh+oo.
apply consistently 一贯地执行，一贯地实施 kpr eTeA]
appropriate 适当的，合适的； ;>8TNB e!
征用，挪用 S%gO6&^
appropriate authorization 适当的授权 V1b_z
appropriateness of audit evidence 审计证据的适当性 0<]!G|;|
approval 批准，核准 F@(}=w^(A
assertion (会计报表上的)认定；确认 \t(r@q q
assessed level of control risk 对控制风险的评估，控制风险的评估水平 [W|7r
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asset 资产，财产 ~Z/ ` W`
asset restructuring 资产重组 [
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assignment of duties 职责的划分 GT IfrqT
assistant 助理，助理人员 3% 4Mq6Q`
associated company 联属公司，联营公司 ysT!^-&p
association 联合，结合；协会，社团 LY cSMu J
assumption 假设，假定 _M4v1 Hr48
at a given date 在某一特定时日 =
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attestation 鉴证，公证 r ~!%w(N|M
attestation service 鉴证服务 <[f2ZS6
audit adjustment 审计调整 -/7=\kao%
audit areas 审计领域 ]4Yb$e `
audit conclusion 审计结论 a1sLRqo8
audit effectiveness 审计效果 E9*?G4P{l
audit efficiency 审计效率 #V,~d&_k
audit engagement letter 审计业务约定书 nu%Nt"~[%
audit evidence 审计证据 AdS_-Cm
audit fee 审计费 &EJ,k'7$
audit files 审计档案 h)RM9813<
audit findings 审计中发现的事项 =ZIF S
audit implementation stage 审计实施阶段 5%aKlx9^#
audit mark 审计标识 Bv ]wHPun
audit materiality 审计重要性 *rKv`nva5
audit method 审计方法 <21^{ yt1
audit objective 审计目标，审计目的 VP[!ji9P
audit of financial statements 会计报表审计，财务报表审计 z>g& ?vo2
audit opinion 审计意见 RIqxM
audit period 被审计期间，被审计年度 Q /`o6xv
audit plan 审计计划 Y +yvv{01
audit planning 编制审计计划，制定审计计划，审计计划 <=2*UD |
audit planning stage 审计计划阶段 Uk ;.Hrt.
audit procedure 审计程序 N6
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audit programme 审计程序表，具体审计计划 b%t9a\ 0V
audit report 审计报告 ;|1P1H-W~M
audit report with a disclaimer of opinion 拒绝表示意见审计报告 4xn^`xf9
audit report with a qualified opinion 有保留意见的审计报告 vjRD?kF
audit report with an adverse opinion 否定意见的审计报告 lc(iy:z@
audit report with dual dates 双重日期审计报告 <l/Qf[V
audit reporting stage 审计报告阶段 &_9e g
audit responsibility 审计责任 ]_xGVwem
audit results 审计结果 X1qj
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audit risk 审计风险 D)cwttH
audit sampling 审计抽样 &L`p4AZ
audit sampling techniques 审计抽样方法，审计抽样技术 zvC,([
audit strategies 审计策略 S2SQ;s-t_
audit summary 审计总结，审计小结 |i} g7
audit team 审计小组 $^ dk>Hj>4
audit test 审计测试 JN-8\ L
audit trail 审计轨迹 4DM|OL`w
audit work 审计工作 -7VV5 W
audit working paper 审计工作底稿 ~'\u:Imuo
audited financial statement 审计会计报表，已审计财务报表 <$6E r
Auditing Guidelines (the～) 审计规范指南 n:)Y'52}
auditing standards 审计准则 ~
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audit-oriented working paper (审计)业务类工作底稿 p5 t#d)
authorisation 授权 <"% h1
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authorisation of transaction 交易的授权 #T`+~tW'|
availability 可获得性 ,IATJ
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balance 余额；差额；平衡 6Rodn Q
balance sheet 资产负债表 L KR,CPz
bank 银行 u#|Jl|aT
bank account 银行账户，银行户头 y^BM*C
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bank statement 银行对账单 8?pZZtad
barter transaction 易货交易，以物换物交易 [6N39G$
basis of audit 审计依据 <u/({SZ&
basis of preparation (会计报表的)编制基础 aV, J_Q6r
book of account 账目，账簿 zz*[JIe
borrowing 借款，贷款，借债 SV
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branch 分支，分支机构，分店 =R` 2 m
brought forward (账户余额等的)承上年，承上期，承上页 >;?97'M
budget 预算 %z(=G cWm
building 建筑物；大楼 >(a_9l;q
business conditions 业务情况，经营情况 {Vu:y h\<
business licence (企业等的)营业执照 niBpbs
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business relation 业务关系 7J/3O[2
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