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 1 D16
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审计词汇英汉对照 8iW;y2qF
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ability to continue as a going concern 持续经营能力 rI^zB mrr
acceptability 可接受性，可接受程度
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acceptable level of detection risk 检查风险的可接受水平 A3vUPWdDk
acceptance of engagement 接受委托 |M8WyW
accepting the engagement for the first time 首次接受委托 *eIJwXE
access to asset 对资产的接触 J~%K_~Li
according to 根据，依据，依照 "dsU>3u
account balance 账户余额 s?zAP O8Sz
account for 对……进行会计处理，核算；解释 k tK_e
accounting 会计，会计学 ?aC'.jH+
accounting advisory serve 会计咨询服务
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accounting firm 会计师事务所 $=5=NuX
accounting information 会计信息，会计资料 tS|9fBdCs
accounting period 会计期间 "~=mG--I
accounting policies 会计政策 UUF ;p2{f
accounting professional bodies 会计职业组织，会计职业团体 '#LQ N<"4
accounting records 会计记录 ,B08i
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accounting responsibility 会计责任 ~ )qtply
accounting service 会计服务 " .SJ~`S
accounting standards 会计准则 <F'X<B au
Accounting Standards for Business Enterprises 企业会计准则 .U"8mP=&
accounting system 会计系统 MepuIh
accounting treatment 会计处理 O p"M.]#
accuracy 准确性，精确性 _8Z_`@0
additional audit procedures 追加审计程序 I6j$X 6u
addressee 收件人，收信人 9m|kgY# 4
Administration of State-owned Assets (the～) 国有资产管理局 T(AVlI6
administrative laws and regulations 行政法规 I+Jm>XN
adverse impact 不利影响，负面影响 HODz* pI
adverse opinion 反对意见 qzI&< 4
advisory group 咨询组，顾问组 a k ->ML
agency fee 代理费，代理费用 C|d
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aggregate 总计，合计为…… v.Q(v\KV5
alternation of document and record 变造文件和记录 h dnTXs@z
alternative audit procedures 替代审计程序，备选审计程序 $B kubWM
amend 修改，修订 uA,>a>xYI
amortisation 摊销 cZH-"
analytical capacity 分析能力 iv?g Zg
analytical procedures 分析性程序 U7doU' V/
annual financial statements 年度会计报表，年度财务报表 b8$gx:aJ>$
appendix 附录，附表 #?*WPq
applicable 适用的 vohoLeJTj
applicable laws and regulations 适用的法规 _$wmI/_J M
application systems 应用系统 %uJ<M-@r=u
apply consistently 一贯地执行，一贯地实施 ^zE wA
appropriate 适当的，合适的；
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appropriate authorization 适当的授权 .
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appropriateness of audit evidence 审计证据的适当性 {88gW\ GL
approval 批准，核准 YoN*:jB<M
assertion (会计报表上的)认定；确认 T<JwD[ (
assessed level of control risk 对控制风险的评估，控制风险的评估水平 e%4:)
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asset 资产，财产 AjJURn0`,!
asset restructuring 资产重组
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assignment of duties 职责的划分 K+Z+ wA?
assistant 助理，助理人员 e{X6i^%
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associated company 联属公司，联营公司 o@#Y8M
association 联合，结合；协会，社团 89n:)|rWq
assumption 假设，假定 `W dD8E
at a given date 在某一特定时日 Q:|l`*.R
attestation 鉴证，公证 tp6M=MC%
attestation service 鉴证服务 : p{+G
audit adjustment 审计调整 j. *VJazb;
audit areas 审计领域 =Zu^8 0/
audit conclusion 审计结论 5Xl /L
audit effectiveness 审计效果 {K4+6p
audit efficiency 审计效率 # 6AFdNy
audit engagement letter 审计业务约定书 nSF``pp+
audit evidence 审计证据 WV mq% ,7
audit fee 审计费 hq:&wN 7Q
audit files 审计档案 ZunCKc
audit findings 审计中发现的事项 /;7y {(o
audit implementation stage 审计实施阶段 t~E<j+<2B
audit mark 审计标识 "6R
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audit materiality 审计重要性
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audit method 审计方法 4Ue_Y 'LmM
audit objective 审计目标，审计目的 :Xn7Ha [f
audit of financial statements 会计报表审计，财务报表审计 {/X4(;~0
audit opinion 审计意见 2RqbrY n
audit period 被审计期间，被审计年度 H;U)b{
audit plan 审计计划 i T;@bp
audit planning 编制审计计划，制定审计计划，审计计划 #'-Sh7ycW
audit planning stage 审计计划阶段 2:BF[c `
audit procedure 审计程序 ~go
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audit programme 审计程序表，具体审计计划 S#-wl2z
audit report 审计报告 aWwPvd3
audit report with a disclaimer of opinion 拒绝表示意见审计报告 :Gu+m
audit report with a qualified opinion 有保留意见的审计报告 o]ag"Q
audit report with an adverse opinion 否定意见的审计报告 \S*$UE]uG
audit report with dual dates 双重日期审计报告 (x "BR
audit reporting stage 审计报告阶段 ' zEI;v
audit responsibility 审计责任 bn(`O1r[(
audit results 审计结果 #Hvq/7a2R
audit risk 审计风险 7}GK%H-u
audit sampling 审计抽样 {^ m(,K
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audit sampling techniques 审计抽样方法，审计抽样技术 /erN;Oo%<
audit strategies 审计策略 R64!>o"nED
audit summary 审计总结，审计小结 Ul_M3"Z
audit team 审计小组 |.F
audit test 审计测试 RP 2_l$
audit trail 审计轨迹 .MVY B\6Q0
audit work 审计工作 zVi15P$
audit working paper 审计工作底稿 ;>%~9j 1C
audited financial statement 审计会计报表，已审计财务报表 b1gaj"
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Auditing Guidelines (the～) 审计规范指南 Z<#hS=eY
auditing standards 审计准则 L>!8YUz7p$
audit-oriented working paper (审计)业务类工作底稿 uk9g<<3T
authorisation 授权
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authorisation of transaction 交易的授权 kWlAY%
availability 可获得性 \X F}?*8
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balance 余额；差额；平衡 GyW.2
balance sheet 资产负债表 FVB;\'/
bank 银行 d'*]ns
bank account 银行账户，银行户头 `:wvh(
bank statement 银行对账单 O<j PGU
barter transaction 易货交易，以物换物交易 }C
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basis of audit 审计依据 ?f*Q>3S)
basis of preparation (会计报表的)编制基础 v[TYc:L=
book of account 账目，账簿 ?sBh=Ds
borrowing 借款，贷款，借债 !j1[$% =#
branch 分支，分支机构，分店 &3v&i*DG,I
brought forward (账户余额等的)承上年，承上期，承上页 -/ x
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budget 预算 @ct+7 v~
building 建筑物；大楼 MlJVeo d
business conditions 业务情况，经营情况 ^ *&X~ 8@)
business licence (企业等的)营业执照 dI*'! wK
business relation 业务关系 O lfn
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