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 2`Gv5}LfyR
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审计词汇英汉对照 V4K'R2t
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ability to continue as a going concern 持续经营能力 "J19*<~
acceptability 可接受性，可接受程度 |NMO__l@
acceptable level of detection risk 检查风险的可接受水平 VLI'
acceptance of engagement 接受委托 -%m3-xZA
accepting the engagement for the first time 首次接受委托 >K)2NLW\xA
access to asset 对资产的接触 Ly #_?\bn
according to 根据，依据，依照 yrr )
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account balance 账户余额 nhH;?D3
account for 对……进行会计处理，核算；解释 m 7 LUrU
accounting 会计，会计学 4gZ &^y'
accounting advisory serve 会计咨询服务
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accounting firm 会计师事务所 _vl}*/=Hc
accounting information 会计信息，会计资料 (Hp' B))2
accounting period 会计期间 gH7z
accounting policies 会计政策 4Z5#F]OA7
accounting professional bodies 会计职业组织，会计职业团体 r>|-2}{N/
accounting records 会计记录 P&=lV}f
accounting responsibility 会计责任 k1}hIAk3u
accounting service 会计服务 .< &s %{EW
accounting standards 会计准则 ai-n z-;
Accounting Standards for Business Enterprises 企业会计准则 j1U 5~%^
accounting system 会计系统 r"wtZ]69
accounting treatment 会计处理 \N6\v5vh
accuracy 准确性，精确性 K+d2m9C =
additional audit procedures 追加审计程序 Y83GKh,*
addressee 收件人，收信人 q=5l4| 1
Administration of State-owned Assets (the～) 国有资产管理局 PHr a+NY#A
administrative laws and regulations 行政法规 Qn+:/ zA;
adverse impact 不利影响，负面影响 zx%X~U
adverse opinion 反对意见 H l B]38
advisory group 咨询组，顾问组 \3zj18(@8!
agency fee 代理费，代理费用 8q
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aggregate 总计，合计为…… K4 %/!`
alternation of document and record 变造文件和记录 @;^Y7po6u
alternative audit procedures 替代审计程序，备选审计程序 7$uJ7`e
amend 修改，修订 ") UwkF
amortisation 摊销 q]c5MlJXF
analytical capacity 分析能力 9F##F-%x
analytical procedures 分析性程序 QMp r v*i
annual financial statements 年度会计报表，年度财务报表 4IsG=7
appendix 附录，附表 W!la -n
applicable 适用的 }nrX xfu
applicable laws and regulations 适用的法规 FN87^.^2S
application systems 应用系统 elO<a]hX
apply consistently 一贯地执行，一贯地实施 }DjYGMrTB
appropriate 适当的，合适的； 'Pd(\$ZY
征用，挪用 I.jZ
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appropriate authorization 适当的授权 Fx W&8 9G
appropriateness of audit evidence 审计证据的适当性 ocQWQ
approval 批准，核准 >fs 2kha
assertion (会计报表上的)认定；确认 4^Rd{'m
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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 H[WQ =){
asset 资产，财产 "v]%3i.*
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asset restructuring 资产重组 Z~u9VYi!
assignment of duties 职责的划分 ]k%PG-9
assistant 助理，助理人员 3Qn!y\#
associated company 联属公司，联营公司 {=Q7m`1
association 联合，结合；协会，社团 6 "gj!/e
assumption 假设，假定 LR&_2e^[
at a given date 在某一特定时日 M0'v&g
attestation 鉴证，公证 M"Y0jQ(
attestation service 鉴证服务 k$7Z^~?Fz
audit adjustment 审计调整 !{UTD+|=N
audit areas 审计领域 :%4imgY`
audit conclusion 审计结论 r@} bD kx
audit effectiveness 审计效果 0!GAk
audit efficiency 审计效率 3MBN:dbQ
audit engagement letter 审计业务约定书 =
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audit evidence 审计证据 |%7cdMC
audit fee 审计费 '\7G@g?UZ
audit files 审计档案 N$I03m
audit findings 审计中发现的事项 i! H!;z#
audit implementation stage 审计实施阶段 )b4$A:
audit mark 审计标识 1,t)3;o$
audit materiality 审计重要性 .z j0Jy8N
audit method 审计方法 >,5i60Q
audit objective 审计目标，审计目的 .qD@
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audit of financial statements 会计报表审计，财务报表审计 n=sXSxl
audit opinion 审计意见 1y"3
audit period 被审计期间，被审计年度 % V_-%/3Z
audit plan 审计计划 #5ax^p2*~
audit planning 编制审计计划，制定审计计划，审计计划 }SfbCa)UO
audit planning stage 审计计划阶段 g.DL
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audit procedure 审计程序 6[P-Ny{z
audit programme 审计程序表，具体审计计划 ` lpz-"EEV
audit report 审计报告 xTV{^=\rS
audit report with a disclaimer of opinion 拒绝表示意见审计报告 t;q7t!sC]
audit report with a qualified opinion 有保留意见的审计报告 9^ed-h
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audit report with an adverse opinion 否定意见的审计报告 _^S]g mE
audit report with dual dates 双重日期审计报告 I["j=r
audit reporting stage 审计报告阶段 d IB }_L
audit responsibility 审计责任 Snw3`|Y~<
audit results 审计结果 Hh[T w& J4
audit risk 审计风险 /R8p]
audit sampling 审计抽样 y-aRXF=W
audit sampling techniques 审计抽样方法，审计抽样技术 =\kMXB
audit strategies 审计策略 &)9{HRP
audit summary 审计总结，审计小结 %:9oD K
audit team 审计小组 )0 Z! n
audit test 审计测试 }d
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audit trail 审计轨迹 0BU=)Swku
audit work 审计工作 U b$n |xn
audit working paper 审计工作底稿 Xq#Y*lKVD
audited financial statement 审计会计报表，已审计财务报表 9(_{
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Auditing Guidelines (the～) 审计规范指南 3z =^(Y
auditing standards 审计准则 I[Ic$ta
audit-oriented working paper (审计)业务类工作底稿 !X^Ce)1K
authorisation 授权 u dk.zk
authorisation of transaction 交易的授权 8/%6@Y"Y*
availability 可获得性 sH#X
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balance 余额；差额；平衡 g}xQ 6rd
balance sheet 资产负债表 8 ;g
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bank 银行 " {de k
bank account 银行账户，银行户头 Rd&9E
bank statement 银行对账单 s' HD{W`
barter transaction 易货交易，以物换物交易
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basis of audit 审计依据 Gs0H@
basis of preparation (会计报表的)编制基础 \.{AAj^qD
book of account 账目，账簿 &m^@9E)S/
borrowing 借款，贷款，借债 -6~' cm
branch 分支，分支机构，分店 cD}S
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brought forward (账户余额等的)承上年，承上期，承上页 rfcN/:k
budget 预算 ]1`g^Z@ 0
building 建筑物；大楼 fL*T3[d
business conditions 业务情况，经营情况 j f~wBm d7
business licence (企业等的)营业执照 sp9W?IJ 6c
business relation 业务关系 ^c}J,tZ]
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