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 c Q*:U@
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审计词汇英汉对照 o2a`4K
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ability to continue as a going concern 持续经营能力 h kHMBsNi
acceptability 可接受性，可接受程度 cU%#oEMf<
acceptable level of detection risk 检查风险的可接受水平 ;op+~@* !
acceptance of engagement 接受委托 <gf:QX!
accepting the engagement for the first time 首次接受委托 r^WO$u|@i
access to asset 对资产的接触 #^!oP$>1
according to 根据，依据，依照 H'?Bx>X
account balance 账户余额 kRSu6r
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account for 对……进行会计处理，核算；解释 > ,uof ?
accounting 会计，会计学 >/ 5D/}4
accounting advisory serve 会计咨询服务 lNqXx{!k
accounting firm 会计师事务所 :G y
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accounting information 会计信息，会计资料 KM< M^l_Q
accounting period 会计期间 ^a<=@0|
accounting policies 会计政策 ',m,wp `
accounting professional bodies 会计职业组织，会计职业团体 LeQ2,/7l:
accounting records 会计记录 =2J+} ac
accounting responsibility 会计责任 ?P {C=Td2z
accounting service 会计服务 |],{kUIXO
accounting standards 会计准则 t8]u#bx"?
Accounting Standards for Business Enterprises 企业会计准则 *7BY$ q
accounting system 会计系统 RTLu]Bry
accounting treatment 会计处理 cS QUK
accuracy 准确性，精确性 8N c i 1o
additional audit procedures 追加审计程序 U
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addressee 收件人，收信人 +vDT^|2S F
Administration of State-owned Assets (the～) 国有资产管理局 C(e!cOG
administrative laws and regulations 行政法规 uZd)o
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adverse impact 不利影响，负面影响 ( 5_o H
adverse opinion 反对意见 I>L
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advisory group 咨询组，顾问组 }! zjj\g^
agency fee 代理费，代理费用 1hi^
aggregate 总计，合计为…… x9-K}s]%
alternation of document and record 变造文件和记录 oU ltr
alternative audit procedures 替代审计程序，备选审计程序 hl6al:Y
amend 修改，修订 7-W(gD!`
amortisation 摊销 +-qD!(&-6
analytical capacity 分析能力 d 'x;]#S
analytical procedures 分析性程序
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annual financial statements 年度会计报表，年度财务报表 .N/4+[2p(
appendix 附录，附表 97F$$d54T
applicable 适用的 ~g1@-)zYxK
applicable laws and regulations 适用的法规 !l.Rv_o<O
application systems 应用系统 C[gSiL
apply consistently 一贯地执行，一贯地实施 RDzL@xCcn
appropriate 适当的，合适的； Vk0O^o
征用，挪用 -?LSw
appropriate authorization 适当的授权 Pbm ;@ V
appropriateness of audit evidence 审计证据的适当性 rrbCg(
approval 批准，核准 Srol0D I
assertion (会计报表上的)认定；确认 [r^f5;Z
assessed level of control risk 对控制风险的评估，控制风险的评估水平 'DntZK
asset 资产，财产 Ha
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asset restructuring 资产重组 "TN}=^A\F
assignment of duties 职责的划分 #'$CC<*vy
assistant 助理，助理人员 ]r|.\}2Y7
associated company 联属公司，联营公司 _@?]!J[
association 联合，结合；协会，社团 HV>|f' 45
assumption 假设，假定 d=lZhqY
at a given date 在某一特定时日 G
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attestation 鉴证，公证 z81I2?v[Jr
attestation service 鉴证服务 ~)oC+H@{
audit adjustment 审计调整 - VR u^l#
audit areas 审计领域
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audit conclusion 审计结论 sI*( MhU
audit effectiveness 审计效果 %[ N
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audit efficiency 审计效率 t kNuM0
audit engagement letter 审计业务约定书 !B-&I E?
audit evidence 审计证据 aASnk2DFd
audit fee 审计费 .JQR5R |Q
audit files 审计档案 Z [68ji]
audit findings 审计中发现的事项 e[Q(OV5(R
audit implementation stage 审计实施阶段 I&1Mh4yu
audit mark 审计标识 0qR;Z{k
audit materiality 审计重要性 4I {|M,+
audit method 审计方法 {(xNC#
audit objective 审计目标，审计目的 \ZCc~muR
audit of financial statements 会计报表审计，财务报表审计 IXd&$h]Lq
audit opinion 审计意见 xo ^_;(;
audit period 被审计期间，被审计年度 [gQ~ B1O
audit plan 审计计划 G
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audit planning 编制审计计划，制定审计计划，审计计划 6
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audit planning stage 审计计划阶段 b3Y9
audit procedure 审计程序 Z)6bqU<LQE
audit programme 审计程序表，具体审计计划 H Qf[T@
audit report 审计报告 {H"gp?Z-
audit report with a disclaimer of opinion 拒绝表示意见审计报告 !u4oo-
audit report with a qualified opinion 有保留意见的审计报告 wond>m
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audit report with an adverse opinion 否定意见的审计报告 QKCk. 0Xe
audit report with dual dates 双重日期审计报告 1iF
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audit reporting stage 审计报告阶段 E37`g}ZS
audit responsibility 审计责任 VZ_ 4B *D
audit results 审计结果 Q#:,s8TW[
audit risk 审计风险 ly, d =
audit sampling 审计抽样 W e9C9)0
audit sampling techniques 审计抽样方法，审计抽样技术 EkXns%][L
audit strategies 审计策略 ?bN8h)>QQ8
audit summary 审计总结，审计小结 8i X?4qj{P
audit team 审计小组 kFuaLEJi
audit test 审计测试 }\
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audit trail 审计轨迹 IybMO5Mwn
audit work 审计工作 fa<83<.D
audit working paper 审计工作底稿 ShGR !r<
audited financial statement 审计会计报表，已审计财务报表 %li'j|
Auditing Guidelines (the～) 审计规范指南 Q&n
auditing standards 审计准则 /i^b; ?/1
audit-oriented working paper (审计)业务类工作底稿 CXA) Zl5#
authorisation 授权 c#CX~
authorisation of transaction 交易的授权 !7 *X{D v
availability 可获得性 $:mCyP<y
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balance 余额；差额；平衡 .F
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balance sheet 资产负债表 v\\Z[,dK
bank 银行 s fVtYIu
bank account 银行账户，银行户头 CE*@CkC0z
bank statement 银行对账单 eJJvEvZ,
barter transaction 易货交易，以物换物交易 q[dls_
basis of audit 审计依据 &x;v&
basis of preparation (会计报表的)编制基础
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book of account 账目，账簿 /=Q7RJ@P
borrowing 借款，贷款，借债 gX6'!}G8]
branch 分支，分支机构，分店 na8A}\!<
brought forward (账户余额等的)承上年，承上期，承上页 oN)K2&M 0
budget 预算 jQsucs5$h
building 建筑物；大楼 W@pVP4F0xM
business conditions 业务情况，经营情况 dw Aju:-H
business licence (企业等的)营业执照 t^u X9yvx
business relation 业务关系 p^~lQ8t
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