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 E_ $z`or
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审计词汇英汉对照 8YY|;\F)J~
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ability to continue as a going concern 持续经营能力 ~#M d"3
acceptability 可接受性，可接受程度 gL$&
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acceptable level of detection risk 检查风险的可接受水平 5,+\`!g
acceptance of engagement 接受委托 hJ%1
accepting the engagement for the first time 首次接受委托 tP
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access to asset 对资产的接触 9 -h.|T2il
according to 根据，依据，依照 OQ_stE2i
account balance 账户余额 bv?0.{Z
account for 对……进行会计处理，核算；解释 t[.W$1
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accounting 会计，会计学 B_3QQ tjAl
accounting advisory serve 会计咨询服务 #?} 6t~
accounting firm 会计师事务所 g =]& A
accounting information 会计信息，会计资料 ]XUl@Y.
accounting period 会计期间 \Z)1 ?fq
accounting policies 会计政策
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accounting professional bodies 会计职业组织，会计职业团体 <FFJzNc+
accounting records 会计记录 o|S)C<w
accounting responsibility 会计责任 a,'Cyv">
accounting service 会计服务 [_DPxM=V
accounting standards 会计准则 s B}]yw
Accounting Standards for Business Enterprises 企业会计准则 ^kj=<+ v#
accounting system 会计系统 #Olg
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accounting treatment 会计处理 34C``i
accuracy 准确性，精确性 > POO-8Q
additional audit procedures 追加审计程序 ESQ!@G/n
addressee 收件人，收信人 \,W.0#D8v4
Administration of State-owned Assets (the～) 国有资产管理局 [p;*r)f2}
administrative laws and regulations 行政法规 |:iEfi]j
adverse impact 不利影响，负面影响 = (U/CI
adverse opinion 反对意见 Uf,fX/:!
advisory group 咨询组，顾问组 pV`$7^#X
agency fee 代理费，代理费用 /MMtTB
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aggregate 总计，合计为…… (*^DN{5
alternation of document and record 变造文件和记录 6o}V@UzqV
alternative audit procedures 替代审计程序，备选审计程序 \tt'm\_
amend 修改，修订 :F|\Ij0T
amortisation 摊销 vgP UIxB@
analytical capacity 分析能力 &/F_ *=VE
analytical procedures 分析性程序 G\H q/4
annual financial statements 年度会计报表，年度财务报表 ;"7/@&M\m
appendix 附录，附表 NXo K@Y
applicable 适用的 XDmbm*~i
applicable laws and regulations 适用的法规 2RNrIU I2
application systems 应用系统 U~is-+Uq
apply consistently 一贯地执行，一贯地实施 aPIr_7e
appropriate 适当的，合适的； #a }N"*P
征用，挪用 [S
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appropriate authorization 适当的授权 /5a;_
appropriateness of audit evidence 审计证据的适当性
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approval 批准，核准 +mWjB Y
assertion (会计报表上的)认定；确认 VyZV (k
assessed level of control risk 对控制风险的评估，控制风险的评估水平 r#h {$iW
asset 资产，财产 V:^H4WvL\W
asset restructuring 资产重组 0<P(M: a
assignment of duties 职责的划分 v4<j
assistant 助理，助理人员 qe?Ggz3p.
associated company 联属公司，联营公司 8fO8Dob]\Y
association 联合，结合；协会，社团 19y
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assumption 假设，假定 3 ut_Bt\
at a given date 在某一特定时日 b~w KF0vq
attestation 鉴证，公证 E2:D(7(;l
attestation service 鉴证服务 o <\6Rm
audit adjustment 审计调整 edN8-P(
audit areas 审计领域 >ZCo 8aK
audit conclusion 审计结论 Z`xyb>$
audit effectiveness 审计效果 )+GX<2_
audit efficiency 审计效率 Q]i[.ME
audit engagement letter 审计业务约定书 BR3mA F
audit evidence 审计证据 ;/A}}B]y
audit fee 审计费 5Bj77?Z
audit files 审计档案 Ru7L>(Njs
audit findings 审计中发现的事项 [t}):}~F|
audit implementation stage 审计实施阶段 ~= 9V v
audit mark 审计标识 ZQL B`n @
audit materiality 审计重要性 Vu|dV\N0*
audit method 审计方法 `QLowna
audit objective 审计目标，审计目的 g\J)= ,ju,
audit of financial statements 会计报表审计，财务报表审计 Ec.)!Hu
audit opinion 审计意见 pGk"3.ce
audit period 被审计期间，被审计年度 59MR|Jt
audit plan 审计计划 m+$/DD^-zl
audit planning 编制审计计划，制定审计计划，审计计划 }:^X X0:FK
audit planning stage 审计计划阶段 5rF /323z
audit procedure 审计程序 a(Sv,@/
audit programme 审计程序表，具体审计计划 $~hdm$
audit report 审计报告 7,su f }=
audit report with a disclaimer of opinion 拒绝表示意见审计报告 1}DerX 6
audit report with a qualified opinion 有保留意见的审计报告 z|%Bh
audit report with an adverse opinion 否定意见的审计报告 TAAR'Jz S
audit report with dual dates 双重日期审计报告 cUM_ncYOP
audit reporting stage 审计报告阶段 [; F{mN
audit responsibility 审计责任 Z
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audit results 审计结果 3:O +GQ*
audit risk 审计风险 +9~ZA3DiP
audit sampling 审计抽样 0~.)GG%R>D
audit sampling techniques 审计抽样方法，审计抽样技术 'Z$
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audit strategies 审计策略 WhenwQT
audit summary 审计总结，审计小结 VVN #
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audit team 审计小组 "o<D;lO
audit test 审计测试 |
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audit trail 审计轨迹 r&/D~g\"|[
audit work 审计工作 $l43>e{E
audit working paper 审计工作底稿 "?+ UI
audited financial statement 审计会计报表，已审计财务报表 p}r yKW\cJ
Auditing Guidelines (the～) 审计规范指南 XWf7"]%SX
auditing standards 审计准则 CH#kvR2
audit-oriented working paper (审计)业务类工作底稿 A ' )(SGSc
authorisation 授权 q|/!0MU"
authorisation of transaction 交易的授权 W&LBh% "g
availability 可获得性 h+
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balance 余额；差额；平衡 dc)wu]
balance sheet 资产负债表 k$? &]! <o
bank 银行 'iGM n_&
bank account 银行账户，银行户头 jiOf')d5
bank statement 银行对账单 i 63?"
barter transaction 易货交易，以物换物交易 l
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basis of audit 审计依据 w0\4 Wa
basis of preparation (会计报表的)编制基础 L c{
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book of account 账目，账簿 ju r1!rg%
borrowing 借款，贷款，借债
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branch 分支，分支机构，分店 %!D_q ~"H
brought forward (账户余额等的)承上年，承上期，承上页 I}1fEw>8
budget 预算 =^ gvZ| ]
building 建筑物；大楼 J;7s/YH^
business conditions 业务情况，经营情况 AwA1&mh
business licence (企业等的)营业执照 :Z ]/Q/$
business relation 业务关系 @s3aR*ny$
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