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 DV">9{"5']
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审计词汇英汉对照 [!CIBK99
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ability to continue as a going concern 持续经营能力 8!q$8]M
acceptability 可接受性，可接受程度 soi.`xE
acceptable level of detection risk 检查风险的可接受水平 . ECT
acceptance of engagement 接受委托 mFu0$N6]H
accepting the engagement for the first time 首次接受委托 u"*Wo'3I|
access to asset 对资产的接触 e-.s63hm
according to 根据，依据，依照 = f*Wj\
account balance 账户余额 nax(V
account for 对……进行会计处理，核算；解释 ;mYj`/Yj
accounting 会计，会计学 5gn mR d
accounting advisory serve 会计咨询服务 u Y'77,G_J
accounting firm 会计师事务所 eX9Hwq4X44
accounting information 会计信息，会计资料 k yI -nE
accounting period 会计期间 ( @y te
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 aur4Ky> :
accounting records 会计记录 9V5d=^
accounting responsibility 会计责任 6xsB#v*
accounting service 会计服务 %x G3z7;
accounting standards 会计准则 /o)o7$6Q
Accounting Standards for Business Enterprises 企业会计准则 Y']D_\y
accounting system 会计系统 uqMe %
accounting treatment 会计处理 a1n j}1M%
accuracy 准确性，精确性 /y<nAG tD&
additional audit procedures 追加审计程序 _RcFV
addressee 收件人，收信人 *MBu5
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Administration of State-owned Assets (the～) 国有资产管理局 @|c fF T
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administrative laws and regulations 行政法规 C0b OPn
adverse impact 不利影响，负面影响 $< N!2[I L
adverse opinion 反对意见 %]15=7#'y
advisory group 咨询组，顾问组 "o
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agency fee 代理费，代理费用 ' 3 MCb
aggregate 总计，合计为…… ; OpN &q+
alternation of document and record 变造文件和记录 t/4&=]n\u
alternative audit procedures 替代审计程序，备选审计程序 mm,be.
amend 修改，修订 c ii]-%J}c
amortisation 摊销 rIg5Wc
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analytical capacity 分析能力 Cm5:_K`;]
analytical procedures 分析性程序 ].C
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annual financial statements 年度会计报表，年度财务报表 ;}
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appendix 附录，附表 :J{| /"==
applicable 适用的 +g6t)Gl
applicable laws and regulations 适用的法规 P b(XR+
application systems 应用系统 #~Z55 D_
apply consistently 一贯地执行，一贯地实施 6mH -- !j
appropriate 适当的，合适的； _ Db05:r@
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appropriate authorization 适当的授权 ^XIVWf#` H
appropriateness of audit evidence 审计证据的适当性 }wh
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approval 批准，核准 :GaK . W
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assertion (会计报表上的)认定；确认 ."
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assessed level of control risk 对控制风险的评估，控制风险的评估水平 s^ n}m#T
asset 资产，财产 I|#1u7X%]
asset restructuring 资产重组 1sT%g}w@|
assignment of duties 职责的划分
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assistant 助理，助理人员 q|23l1 PI
associated company 联属公司，联营公司 ; F;"Uw
association 联合，结合；协会，社团 lW!}OzE(m
assumption 假设，假定 !k= ~5)x
at a given date 在某一特定时日 aj71oki)
attestation 鉴证，公证 Q0\tK=Z/
attestation service 鉴证服务 ~fDMzOd
audit adjustment 审计调整 'K9 {xI@N
audit areas 审计领域 P})Iwk|Z
audit conclusion 审计结论 O&Ws*k
audit effectiveness 审计效果 GT)63|
audit efficiency 审计效率 5:o$]LkOWC
audit engagement letter 审计业务约定书 LXm5f;
audit evidence 审计证据 )Tmq E<[
audit fee 审计费 aNLkkkJg<;
audit files 审计档案 JF vVRGWB
audit findings 审计中发现的事项 TC=djC4$/
audit implementation stage 审计实施阶段 .=nx5y z
audit mark 审计标识 &3nbmkM
audit materiality 审计重要性 mF?GQls`
audit method 审计方法 |"Rl_+d7D
audit objective 审计目标，审计目的 *r &q;ER
audit of financial statements 会计报表审计，财务报表审计 u 9:+^F+
audit opinion 审计意见 P a{)@xT
audit period 被审计期间，被审计年度 4K(AXk
audit plan 审计计划 c:R`]4o
audit planning 编制审计计划，制定审计计划，审计计划 1%;o-
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audit planning stage 审计计划阶段 0x-58i0
audit procedure 审计程序
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audit programme 审计程序表，具体审计计划 \GR M,
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audit report 审计报告 ]7d~,<3R
audit report with a disclaimer of opinion 拒绝表示意见审计报告
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audit report with a qualified opinion 有保留意见的审计报告 !w!} `|q
audit report with an adverse opinion 否定意见的审计报告 JMUk=p<\
audit report with dual dates 双重日期审计报告 AV%?8-
audit reporting stage 审计报告阶段 sUfYEVjr
audit responsibility 审计责任 Z ]1=nSv
audit results 审计结果 Gl1Qbd0
audit risk 审计风险 z g@,s"`>
audit sampling 审计抽样 &!y7PW HJ
audit sampling techniques 审计抽样方法，审计抽样技术 7
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audit strategies 审计策略 *6-f vqCv
audit summary 审计总结，审计小结 M%3 \]&
audit team 审计小组 Y SvZ7G(m>
audit test 审计测试 fY|Bc<,V9)
audit trail 审计轨迹 vBM uV pzO
audit work 审计工作 0u?{"xH{+}
audit working paper 审计工作底稿 6e vW
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audited financial statement 审计会计报表，已审计财务报表 AX Y.8 0+
Auditing Guidelines (the～) 审计规范指南 98%M`WY
auditing standards 审计准则 HOn,c@.9Y
audit-oriented working paper (审计)业务类工作底稿
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authorisation 授权 &?],uHB?d
authorisation of transaction 交易的授权 \,w*K'B_Y
availability 可获得性 A
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balance 余额；差额；平衡 `sS\8~A
balance sheet 资产负债表 %7X<:f|N8x
bank 银行 W -QBC-
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bank account 银行账户，银行户头 aAlES< r
bank statement 银行对账单 "!9hcv- ;
barter transaction 易货交易，以物换物交易 [|=#~(yYQ
basis of audit 审计依据 d ,Fj|}S
basis of preparation (会计报表的)编制基础 YpAJ7 E|7
book of account 账目，账簿 %~V+wqu
borrowing 借款，贷款，借债 BVKr 2v
branch 分支，分支机构，分店
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brought forward (账户余额等的)承上年，承上期，承上页 U 5 `h
budget 预算 $a.!X8sHB.
building 建筑物；大楼 o)X(;o
business conditions 业务情况，经营情况 D^?jLfW8
business licence (企业等的)营业执照 2 kOFyD
business relation 业务关系 i/&?e+ i
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