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 _@9[c9bO
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审计词汇英汉对照 F8M&.TE_3
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ability to continue as a going concern 持续经营能力 XWN
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acceptability 可接受性，可接受程度 f =@'F=
acceptable level of detection risk 检查风险的可接受水平 zWKnkIit,
acceptance of engagement 接受委托 Ix
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accepting the engagement for the first time 首次接受委托 [xzgk [>5
access to asset 对资产的接触 Jb~$Vrdy
according to 根据，依据，依照 }U3+xl6g
account balance 账户余额 d%_=r." Y
account for 对……进行会计处理，核算；解释 ?q a
accounting 会计，会计学 D
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accounting advisory serve 会计咨询服务 !z">aIj\6
accounting firm 会计师事务所 k7JE{ (Ok
accounting information 会计信息，会计资料 cb!mV5M-g
accounting period 会计期间 [8|Y2Z\N
accounting policies 会计政策 ws8@y r<R
accounting professional bodies 会计职业组织，会计职业团体 ]j> W9n?
accounting records 会计记录 M B.\G.bV
accounting responsibility 会计责任 HS> (y2} '
accounting service 会计服务 V/|).YG2
accounting standards 会计准则 ta"uxL\gge
Accounting Standards for Business Enterprises 企业会计准则 U-Ia$b-5!
accounting system 会计系统 -^sW{s0Rc
accounting treatment 会计处理 \7rAQ[\#V
accuracy 准确性，精确性 8:=&=9%
additional audit procedures 追加审计程序 9A_{*E(wd
addressee 收件人，收信人 p3>(ZWPNV
Administration of State-owned Assets (the～) 国有资产管理局 *69{#qN
administrative laws and regulations 行政法规 sd4eJ
adverse impact 不利影响，负面影响 kFKc9}7 W
adverse opinion 反对意见 <xpOi&l
advisory group 咨询组，顾问组 K$v
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agency fee 代理费，代理费用 e_'/4
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aggregate 总计，合计为…… 3AR vSz@5
alternation of document and record 变造文件和记录 qLrvKoEX2
alternative audit procedures 替代审计程序，备选审计程序 @}[ >*Xy%
amend 修改，修订 < Sds5 d
amortisation 摊销 \: ]
analytical capacity 分析能力 ?bFP' .
analytical procedures 分析性程序 cUW>`F( S
annual financial statements 年度会计报表，年度财务报表 tUX4#{)q(j
appendix 附录，附表 UNLmnj;-Q
applicable 适用的 TdGda'C
applicable laws and regulations 适用的法规 |;xm-
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application systems 应用系统 wEju`0#;
apply consistently 一贯地执行，一贯地实施 ( w4w
appropriate 适当的，合适的； 5)h#NkA\J
征用，挪用 #yNSQd
appropriate authorization 适当的授权 u.v
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appropriateness of audit evidence 审计证据的适当性 6,C2PR _+
approval 批准，核准 m] H[$ Q
assertion (会计报表上的)认定；确认 ;+v5li
assessed level of control risk 对控制风险的评估，控制风险的评估水平 P d
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asset 资产，财产 $ti*I;)h4
asset restructuring 资产重组 N:R6
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assignment of duties 职责的划分 NUxOU>f
assistant 助理，助理人员 =^liong0
associated company 联属公司，联营公司 =BD} +(3
association 联合，结合；协会，社团 a=ye!CN^
assumption 假设，假定 -64@}Ts*?
at a given date 在某一特定时日 R7)\w P*l5
attestation 鉴证，公证 _ #[~?g `
attestation service 鉴证服务 5x $/.U
audit adjustment 审计调整 9Z?P/
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audit areas 审计领域 0e. /yPTT
audit conclusion 审计结论 [3$L}m
audit effectiveness 审计效果 "53'FRj_\
audit efficiency 审计效率 H~Z$ pk%
audit engagement letter 审计业务约定书 BdW Rm=
audit evidence 审计证据 {u !Q=D$3
audit fee 审计费 vjo@aY.x
audit files 审计档案 }"}
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audit findings 审计中发现的事项 lKVy{X 3]*
audit implementation stage 审计实施阶段 IZ){xI
audit mark 审计标识 6yDj1 PI
audit materiality 审计重要性 [tN^)c`s/
audit method 审计方法 2Y~UeJ_\Lq
audit objective 审计目标，审计目的 b:%z<vo
audit of financial statements 会计报表审计，财务报表审计 '5^$v{
audit opinion 审计意见 N5W;Zx]
audit period 被审计期间，被审计年度 jM <=>P
audit plan 审计计划 hKkUsY=R
audit planning 编制审计计划，制定审计计划，审计计划 c}Xuz gSY
audit planning stage 审计计划阶段 u_kcuN\Sq
audit procedure 审计程序 kXj rc
audit programme 审计程序表，具体审计计划 9gu$vF]9!
audit report 审计报告 M.DU^-7
audit report with a disclaimer of opinion 拒绝表示意见审计报告 3
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audit report with a qualified opinion 有保留意见的审计报告 ^pI&f{q
audit report with an adverse opinion 否定意见的审计报告 $O\I9CGr$
audit report with dual dates 双重日期审计报告 iJ8 5okv'
audit reporting stage 审计报告阶段 SW94(4qo
audit responsibility 审计责任 | aAu 4
audit results 审计结果 'eM90I% (
audit risk 审计风险 L#
audit sampling 审计抽样 ,(1n(FZ
audit sampling techniques 审计抽样方法，审计抽样技术
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audit strategies 审计策略 M<Gr~RKmAn
audit summary 审计总结，审计小结 b*;zdGX.A9
audit team 审计小组 m7~<z>5$
audit test 审计测试 ]YQ!i@Y
audit trail 审计轨迹 |6qxRWT "
audit work 审计工作 R,3E_me"}
audit working paper 审计工作底稿 gzHMZ/31
audited financial statement 审计会计报表，已审计财务报表 )^Ha?;TS
Auditing Guidelines (the～) 审计规范指南 O~p@87aq
auditing standards 审计准则 jCJbmEfo9@
audit-oriented working paper (审计)业务类工作底稿 %_kXC~hH_
authorisation 授权 h;q= <
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authorisation of transaction 交易的授权 96NZ r T
availability 可获得性 g
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balance 余额；差额；平衡 uq/z.m
balance sheet 资产负债表 ~ RdD6V
bank 银行 [>P9_zID
bank account 银行账户，银行户头 "-y 2E n
bank statement 银行对账单 \vH /bL
barter transaction 易货交易，以物换物交易 Ou26QoT9XI
basis of audit 审计依据
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basis of preparation (会计报表的)编制基础 g431+O0K1
book of account 账目，账簿 8vk*",
borrowing 借款，贷款，借债 9 +z5 $
branch 分支，分支机构，分店 TO(2n8'fdO
brought forward (账户余额等的)承上年，承上期，承上页 Lc&L
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budget 预算 4 t C-msTf
building 建筑物；大楼 4$5d*7
business conditions 业务情况，经营情况 ?&ow:OH+
business licence (企业等的)营业执照 Qkk3>{I
business relation 业务关系 SxX2+|0g`g
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