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 K!K"}%/_
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审计词汇英汉对照 T\!SA
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ability to continue as a going concern 持续经营能力 d"6]?
acceptability 可接受性，可接受程度 0o$HC86w
acceptable level of detection risk 检查风险的可接受水平 >DUE8hp ;<
acceptance of engagement 接受委托 kr
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accepting the engagement for the first time 首次接受委托 #K1BJ#KUt
access to asset 对资产的接触 Y0yO ` W4
according to 根据，依据，依照 [F)/mN
account balance 账户余额 F2`htM@,
account for 对……进行会计处理，核算；解释 Ru^ ONw"
accounting 会计，会计学 P
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accounting advisory serve 会计咨询服务 8C, utjy
accounting firm 会计师事务所 FNm6/_u3
accounting information 会计信息，会计资料 $`5lvy^
accounting period 会计期间 ,V]A6 3J
accounting policies 会计政策 7;}3{z
accounting professional bodies 会计职业组织，会计职业团体 x~9z`d {!
accounting records 会计记录 $jed{N7Y
accounting responsibility 会计责任 c`i=(D<
accounting service 会计服务 h @,e`Z
accounting standards 会计准则 zt[
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Accounting Standards for Business Enterprises 企业会计准则 b({Nf,(a2
accounting system 会计系统 Dyk[u g5
accounting treatment 会计处理 wz* A <iU
accuracy 准确性，精确性 B.mbKntK)R
additional audit procedures 追加审计程序 q _]
addressee 收件人，收信人 RQpIBsj
Administration of State-owned Assets (the～) 国有资产管理局 +8 )]m<
administrative laws and regulations 行政法规 X`3vSCn
adverse impact 不利影响，负面影响 [Ql?Y$QB`4
adverse opinion 反对意见 %- ZR~*
advisory group 咨询组，顾问组 |aS~"lImh
agency fee 代理费，代理费用 [%84L@:h
aggregate 总计，合计为…… ~0F9x9V
alternation of document and record 变造文件和记录 ~nj bLUB
alternative audit procedures 替代审计程序，备选审计程序 |J< pLz
amend 修改，修订 Oh/b?|imG
amortisation 摊销 Z cTL#OTP
analytical capacity 分析能力 `
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analytical procedures 分析性程序 S# h'\/S
annual financial statements 年度会计报表，年度财务报表 5hJYy`h~
appendix 附录，附表 B)"#/@!bHH
applicable 适用的 RO%tuU,-
applicable laws and regulations 适用的法规 prlyaq;4
application systems 应用系统 /NW>;J}C
apply consistently 一贯地执行，一贯地实施
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appropriate 适当的，合适的； J+@MzkpK
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appropriate authorization 适当的授权 - 7k|6"EwM
appropriateness of audit evidence 审计证据的适当性 Tr+h$M1_Ja
approval 批准，核准 hC|5e|S
assertion (会计报表上的)认定；确认 5y%un
assessed level of control risk 对控制风险的评估，控制风险的评估水平 \[[TlB>
asset 资产，财产 1 ;\]D9i
asset restructuring 资产重组 k=T- L
assignment of duties 职责的划分 w>6"Sc7oc2
assistant 助理，助理人员 '9-axIj70
associated company 联属公司，联营公司 N)y^</
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association 联合，结合；协会，社团 \!UF|mD^tG
assumption 假设，假定 rnn2u+OG
at a given date 在某一特定时日 HPt
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attestation 鉴证，公证 qe5tcv}u
attestation service 鉴证服务 .'^6QST
audit adjustment 审计调整 I|KY+k> /
audit areas 审计领域 Z DOF
audit conclusion 审计结论 ;wJ7oj<
audit effectiveness 审计效果 Lp:Nw4 _
audit efficiency 审计效率 ka5#<J7<p
audit engagement letter 审计业务约定书 5) d,G
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audit evidence 审计证据 'v\1:zi
audit fee 审计费 vzY'+9q1.
audit files 审计档案
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audit findings 审计中发现的事项 L_THU4^j
audit implementation stage 审计实施阶段 < XQN;{xSa
audit mark 审计标识 ? G$O m
audit materiality 审计重要性 {D_++^
audit method 审计方法 +cz"`T`X 2
audit objective 审计目标，审计目的 u}K5/hC
audit of financial statements 会计报表审计，财务报表审计 '}jf#C1$c
audit opinion 审计意见 [x;(cISK1
audit period 被审计期间，被审计年度 R k($lW)
audit plan 审计计划 T} n N=Q4
audit planning 编制审计计划，制定审计计划，审计计划 IL~]m?'V(
audit planning stage 审计计划阶段 1MbY7!?PG
audit procedure 审计程序 E4sn[DO
audit programme 审计程序表，具体审计计划 2d-TU_JqX
audit report 审计报告 5h`m]#YEG
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ?,ZELpg n
audit report with a qualified opinion 有保留意见的审计报告 RLdl z
audit report with an adverse opinion 否定意见的审计报告 dT5J-70Fl
audit report with dual dates 双重日期审计报告 FU_fCL8yA
audit reporting stage 审计报告阶段 DMF?5GX
audit responsibility 审计责任 ]b4pI*:$I
audit results 审计结果 h5L=M^z!>
audit risk 审计风险 U9 1 &|
audit sampling 审计抽样 i{o#3
audit sampling techniques 审计抽样方法，审计抽样技术
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audit strategies 审计策略 ] Nnxnp
audit summary 审计总结，审计小结 \hs/D+MCk
audit team 审计小组 r_b8,I6{]
audit test 审计测试 ]i-P-9PA4
audit trail 审计轨迹 fNm E, ~
audit work 审计工作 R
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audit working paper 审计工作底稿 ?qju
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audited financial statement 审计会计报表，已审计财务报表 EkN_8(w
Auditing Guidelines (the～) 审计规范指南 CQ@LmTW[
auditing standards 审计准则 J'o DOn.M
audit-oriented working paper (审计)业务类工作底稿 "6?lQw
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authorisation 授权 ; tJWOm
authorisation of transaction 交易的授权 %lN2n,AK
availability 可获得性 'S =sj}X
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balance 余额；差额；平衡 V?OuI
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balance sheet 资产负债表 u3U4U
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bank 银行 d; 9*l!CF
bank account 银行账户，银行户头 7=} 6H3|&
bank statement 银行对账单
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barter transaction 易货交易，以物换物交易 M2 }np
basis of audit 审计依据 j7K5SS_]
basis of preparation (会计报表的)编制基础 &|)hCJu
book of account 账目，账簿 dVa!.q_3
borrowing 借款，贷款，借债 q[-|ZA bbr
branch 分支，分支机构，分店 Z;# %t.
brought forward (账户余额等的)承上年，承上期，承上页 +wipfL~&S
budget 预算 m;
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building 建筑物；大楼 2;8Xz 6T
business conditions 业务情况，经营情况 <>%,}j
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business licence (企业等的)营业执照 X4a^m w\"
business relation 业务关系 M|d={o9Hp
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