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 wP28IB:^
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审计词汇英汉对照 3Tze`Q 9
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ability to continue as a going concern 持续经营能力 gX<"-,5jc
acceptability 可接受性，可接受程度 owL>w
acceptable level of detection risk 检查风险的可接受水平 WccTR
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acceptance of engagement 接受委托 {a`t1oX(
accepting the engagement for the first time 首次接受委托 ,73 kh
access to asset 对资产的接触 lJ.:5$2H
according to 根据，依据，依照 =ic"K6mhq
account balance 账户余额 j<H`< S
account for 对……进行会计处理，核算；解释 "?EoYF_
accounting 会计，会计学 nEu,1
accounting advisory serve 会计咨询服务 ceBu i8a
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accounting firm 会计师事务所 K3*8JF7_F
accounting information 会计信息，会计资料 $ ;NxO0$
accounting period 会计期间 xc)A`(g
accounting policies 会计政策 2RXU 75VY
accounting professional bodies 会计职业组织，会计职业团体 ({ 'I;]AQ
accounting records 会计记录 &!>
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accounting responsibility 会计责任 V`xZ4 i%L
accounting service 会计服务 5&a4c"fU
accounting standards 会计准则 (|%YyRaX
Accounting Standards for Business Enterprises 企业会计准则 .; j} :<
accounting system 会计系统 rFJ(t 7\9h
accounting treatment 会计处理 QX}O{LQR
accuracy 准确性，精确性 ~EJVlj i
additional audit procedures 追加审计程序 2w)[1s[
addressee 收件人，收信人 2m Uq$kws
Administration of State-owned Assets (the～) 国有资产管理局 I;iJa@HWQ
administrative laws and regulations 行政法规 D?;8bI% "
adverse impact 不利影响，负面影响 @+II@[ _lT
adverse opinion 反对意见 f
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advisory group 咨询组，顾问组 y ,][
agency fee 代理费，代理费用 mU.(aL HW
aggregate 总计，合计为…… # \9sCnb
alternation of document and record 变造文件和记录 ,b;eU[!]
alternative audit procedures 替代审计程序，备选审计程序 5dc24GB>_
amend 修改，修订 :m*r( i3
amortisation 摊销 ZuZe
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analytical capacity 分析能力 h+EG)
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analytical procedures 分析性程序 Wr+?ul*_
annual financial statements 年度会计报表，年度财务报表 N&g9z{m7
appendix 附录，附表 df@I C@`pB
applicable 适用的 ^W b|Pl
applicable laws and regulations 适用的法规 L=Cm0q 3 v
application systems 应用系统 f9v%k'T[
apply consistently 一贯地执行，一贯地实施 lx9tUTaus/
appropriate 适当的，合适的； RC( fhqV
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appropriate authorization 适当的授权 Q/[|/uNw?
appropriateness of audit evidence 审计证据的适当性 V,t&jgG*
approval 批准，核准 I*c B
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assertion (会计报表上的)认定；确认 %|mRib|<C
assessed level of control risk 对控制风险的评估，控制风险的评估水平 H}m%=?y @
asset 资产，财产 L
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asset restructuring 资产重组 b+/XVEsr
assignment of duties 职责的划分 3^p <Wx
assistant 助理，助理人员 lq0@)'D
associated company 联属公司，联营公司 xEv] V L :
association 联合，结合；协会，社团 E?%SOU<
assumption 假设，假定 ap|7./yg
at a given date 在某一特定时日 cQ kH4>C~
attestation 鉴证，公证 #$q~ZKB
attestation service 鉴证服务 AIZs^
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audit adjustment 审计调整 J9s4lsea
audit areas 审计领域 f#~X4 @DH`
audit conclusion 审计结论 Vgy} 0pCl
audit effectiveness 审计效果 s;oDwT1
audit efficiency 审计效率 ["4sCB@Tr
audit engagement letter 审计业务约定书 z'cVq}vl
audit evidence 审计证据 T)%34gN
audit fee 审计费 [k~V77w
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audit files 审计档案 U~{fbS3,
audit findings 审计中发现的事项 OsS5WY0H
audit implementation stage 审计实施阶段
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audit mark 审计标识 pfd||Z
audit materiality 审计重要性 .iK{=L/(y
audit method 审计方法 aD
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audit objective 审计目标，审计目的 Ej
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audit of financial statements 会计报表审计，财务报表审计 7R9S %
audit opinion 审计意见 CX](^yU_
audit period 被审计期间，被审计年度 z"4UObVs
audit plan 审计计划 RU}
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audit planning 编制审计计划，制定审计计划，审计计划 E]z Td$v6
audit planning stage 审计计划阶段 V}?d
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audit procedure 审计程序 SQ*dC
audit programme 审计程序表，具体审计计划 7A
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audit report 审计报告 ) b<-=VR
audit report with a disclaimer of opinion 拒绝表示意见审计报告 _ _x2xtrH
audit report with a qualified opinion 有保留意见的审计报告 vZEeb j
audit report with an adverse opinion 否定意见的审计报告 tqI] S
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audit report with dual dates 双重日期审计报告 $nR1AOm}.B
audit reporting stage 审计报告阶段 K$>C*?R
audit responsibility 审计责任 `- ) !4oJ]
audit results 审计结果 QWt ?` h=
audit risk 审计风险 k-;%/:O m
audit sampling 审计抽样 "`pI! nj
audit sampling techniques 审计抽样方法，审计抽样技术 ?6h65GO{
audit strategies 审计策略 Jjt'R`t%t
audit summary 审计总结，审计小结 M%dJqwH5{
audit team 审计小组 ~G0\57;h
audit test 审计测试 ex_Zw+n
audit trail 审计轨迹 /S}0u}jID?
audit work 审计工作 CiE
audit working paper 审计工作底稿 5DgfrX
audited financial statement 审计会计报表，已审计财务报表 q}-q[p?
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Auditing Guidelines (the～) 审计规范指南 SM>
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auditing standards 审计准则 { XC1B
audit-oriented working paper (审计)业务类工作底稿 p-]v f$u
authorisation 授权 S}=d74(/n
authorisation of transaction 交易的授权 =-#>NlB$w
availability 可获得性 h rfu\ cI
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balance 余额；差额；平衡 WfbG } %&J
balance sheet 资产负债表 L_f u<W
bank 银行 @ 2r9JqR[=
bank account 银行账户，银行户头 MB$K ?"Y
bank statement 银行对账单 bn`1JI@S4
barter transaction 易货交易，以物换物交易 Uj!3H]d
basis of audit 审计依据 oj.f
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basis of preparation (会计报表的)编制基础 H,r> @Y
book of account 账目，账簿 5GD6%{\O
borrowing 借款，贷款，借债 Uloa]X=Im8
branch 分支，分支机构，分店 Xg>nb1e
brought forward (账户余额等的)承上年，承上期，承上页 *ea%KE":
budget 预算 BMlnzi
building 建筑物；大楼 !acm@"Ea
business conditions 业务情况，经营情况 <uGc=Du
business licence (企业等的)营业执照 Rs@2Pe$3
business relation 业务关系 dZnAdlJ
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