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 LI@BB:)[
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审计词汇英汉对照 y+k^CT/u
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ability to continue as a going concern 持续经营能力 a(6h`GHo
acceptability 可接受性，可接受程度 {e|.AD
acceptable level of detection risk 检查风险的可接受水平 $%cHplQz 5
acceptance of engagement 接受委托 TW>G
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accepting the engagement for the first time 首次接受委托 9s_^?q
access to asset 对资产的接触 ?e6>dNw
according to 根据，依据，依照 [m{sl(Q
account balance 账户余额 VO eVS&}
account for 对……进行会计处理，核算；解释 G\ F>*
accounting 会计，会计学
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accounting advisory serve 会计咨询服务 vVSDPlN;
accounting firm 会计师事务所 -t S\
accounting information 会计信息，会计资料 Dq~ ;h \='
accounting period 会计期间 pD({"A.x9z
accounting policies 会计政策 X-nC2[tu'W
accounting professional bodies 会计职业组织，会计职业团体 vTx>z\7q,
accounting records 会计记录 Z6${nUX
accounting responsibility 会计责任 JMt*GFd
accounting service 会计服务 R+ NiIoa
accounting standards 会计准则 %H\J@{f
Accounting Standards for Business Enterprises 企业会计准则 .e0)@}Jv8>
accounting system 会计系统 TMMJ5\t2
accounting treatment 会计处理 |?VJf3 A
accuracy 准确性，精确性 ,.0b
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additional audit procedures 追加审计程序 =MQ/z#:-P
addressee 收件人，收信人 8 5E T$YV
Administration of State-owned Assets (the～) 国有资产管理局 B Z:t Vfg.
administrative laws and regulations 行政法规 l90"1I A
adverse impact 不利影响，负面影响 s.bo;lk
adverse opinion 反对意见 -c]AS[(
advisory group 咨询组，顾问组 <skqq+
agency fee 代理费，代理费用 $2h%IK>#G
aggregate 总计，合计为…… &
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alternation of document and record 变造文件和记录 hm73Zy
alternative audit procedures 替代审计程序，备选审计程序 ~5&4s
amend 修改，修订 uEJ8Lmi
amortisation 摊销 G*+^b'7
analytical capacity 分析能力 gm)Uyr$
analytical procedures 分析性程序 SC~k4&xy
annual financial statements 年度会计报表，年度财务报表 8lpAe0p(Z
appendix 附录，附表 T8A(W
applicable 适用的 1X5g(B
applicable laws and regulations 适用的法规 FiiDmhu
application systems 应用系统 :CE4<
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apply consistently 一贯地执行，一贯地实施 a)ry}E =f
appropriate 适当的，合适的； =${.*, o
征用，挪用 *p
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appropriate authorization 适当的授权 x ']'ODs
appropriateness of audit evidence 审计证据的适当性 WuU wd#e
approval 批准，核准 P!|Z%H
assertion (会计报表上的)认定；确认 *"w hup[
assessed level of control risk 对控制风险的评估，控制风险的评估水平 d)vP9vXy
asset 资产，财产 RX>P-vp
asset restructuring 资产重组 [o#% Eg;
assignment of duties 职责的划分 ZEI,9`t!
assistant 助理，助理人员 qMJJ
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associated company 联属公司，联营公司 %n Y\"
association 联合，结合；协会，社团 L_!ShE
assumption 假设，假定 HGGq;Nbm
at a given date 在某一特定时日 .^{%hc*w4
attestation 鉴证，公证 "wOfs$w%s
attestation service 鉴证服务 swF{}S"
audit adjustment 审计调整 nFn!6,>E
audit areas 审计领域 -n05Z@7
audit conclusion 审计结论 k B>
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audit effectiveness 审计效果 vv
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audit efficiency 审计效率 4 u IYX
audit engagement letter 审计业务约定书 iwJ_~
audit evidence 审计证据 g&FTX>wX
audit fee 审计费 %)r ~GCd
audit files 审计档案 uAPVR
audit findings 审计中发现的事项 h`|04Q
audit implementation stage 审计实施阶段 kCT
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audit mark 审计标识 B}d&tH2^s
audit materiality 审计重要性 en< $.aY
audit method 审计方法
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audit objective 审计目标，审计目的 tz@MZs09
audit of financial statements 会计报表审计，财务报表审计 *XTd9E^tXq
audit opinion 审计意见 f( 5(V
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audit period 被审计期间，被审计年度 < :&vAX L
audit plan 审计计划 4qie&:4j
audit planning 编制审计计划，制定审计计划，审计计划 kMQ
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audit planning stage 审计计划阶段 YqX$ a ~
audit procedure 审计程序 qG6s.TcG
audit programme 审计程序表，具体审计计划 /IpCo
audit report 审计报告 v(2N@s <%
audit report with a disclaimer of opinion 拒绝表示意见审计报告 rR.It,,
audit report with a qualified opinion 有保留意见的审计报告 {]^Ixm-,f
audit report with an adverse opinion 否定意见的审计报告 6CBk=)qH
audit report with dual dates 双重日期审计报告 QadguV6|
audit reporting stage 审计报告阶段 -@# w)
audit responsibility 审计责任 WBE>0L
audit results 审计结果 SB\%"nnV
audit risk 审计风险 !&VfOx:PN
audit sampling 审计抽样 'Z`7/I4&
audit sampling techniques 审计抽样方法，审计抽样技术 k]@]a
audit strategies 审计策略 A8Ju +
audit summary 审计总结，审计小结 qNEp3WY:
audit team 审计小组
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audit test 审计测试 iQ/~?'PB
audit trail 审计轨迹 Rg?6e N
audit work 审计工作 cszvt2BI g
audit working paper 审计工作底稿 I/dy^5@F
audited financial statement 审计会计报表，已审计财务报表 C FaY= Cy
Auditing Guidelines (the～) 审计规范指南 j !u)V1,
auditing standards 审计准则 L80(9Y^xn
audit-oriented working paper (审计)业务类工作底稿 ,'X"(tpu@
authorisation 授权 VPUVPq~
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authorisation of transaction 交易的授权 s\ -,RQ1
availability 可获得性 eTuqK23
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balance 余额；差额；平衡 gf Q ?k
balance sheet 资产负债表 c$g@3gL
bank 银行 iQ)yd Y a
bank account 银行账户，银行户头 V_+&Y$msi~
bank statement 银行对账单 3'4+3X o
barter transaction 易货交易，以物换物交易 Zl9@E;|=
basis of audit 审计依据 $GJT
basis of preparation (会计报表的)编制基础 3z+l-QO8
book of account 账目，账簿 @5%&wC
borrowing 借款，贷款，借债 "D(Lp*3hj&
branch 分支，分支机构，分店 {a7~P0$
brought forward (账户余额等的)承上年，承上期，承上页 vi,hWz8WB
budget 预算 B
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building 建筑物；大楼 tEhg',2t(
business conditions 业务情况，经营情况 iM+` 7L '
business licence (企业等的)营业执照 -#|D>
business relation 业务关系 %**f`L%jN
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