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 fAB e
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审计词汇英汉对照 HNL42\Kz!
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ability to continue as a going concern 持续经营能力
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acceptability 可接受性，可接受程度 sl*5Y#,|1
acceptable level of detection risk 检查风险的可接受水平 ;\MW$/[JCy
acceptance of engagement 接受委托 NAPX_B,6
accepting the engagement for the first time 首次接受委托 w\}?( uO
access to asset 对资产的接触 _j _x1.l
according to 根据，依据，依照 CkswJ:z)sc
account balance 账户余额 ;l$ \6T
account for 对……进行会计处理，核算；解释 L4L2O7
accounting 会计，会计学 z4 E|Ai
accounting advisory serve 会计咨询服务 r <
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accounting firm 会计师事务所 tTU=
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accounting information 会计信息，会计资料 4`Ic&c/
accounting period 会计期间 pKS
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accounting policies 会计政策 )#F]G$51r
accounting professional bodies 会计职业组织，会计职业团体 %7g:} O$
accounting records 会计记录 fh^lO ^
accounting responsibility 会计责任 -+t ]15
accounting service 会计服务 moVbw`T
accounting standards 会计准则 w{k)XY40sW
Accounting Standards for Business Enterprises 企业会计准则 y$<Vha
accounting system 会计系统 N$[$;Fm:
accounting treatment 会计处理 7Ol}EPf#
accuracy 准确性，精确性 OIl#
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additional audit procedures 追加审计程序 -)vEW
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addressee 收件人，收信人 fm~kM
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Administration of State-owned Assets (the～) 国有资产管理局 ]59i>
administrative laws and regulations 行政法规 +y 87~]]
adverse impact 不利影响，负面影响 Zf7&._y.
adverse opinion 反对意见 ,7XtH>2s
advisory group 咨询组，顾问组 XlI!{qj|
agency fee 代理费，代理费用 N m):9YQ/
aggregate 总计，合计为…… [31p&FxM
alternation of document and record 变造文件和记录 s_.]4bl.8
alternative audit procedures 替代审计程序，备选审计程序 ( )sTb>L
amend 修改，修订 ET];%~ ^
amortisation 摊销 wv^rS^~
analytical capacity 分析能力 2 &Nb
analytical procedures 分析性程序 m*X [ Jtr
annual financial statements 年度会计报表，年度财务报表 .WQ<jZt>
appendix 附录，附表 RllY- JBO
applicable 适用的 [7m1Q<
applicable laws and regulations 适用的法规 - y9>;6
application systems 应用系统 i
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apply consistently 一贯地执行，一贯地实施 0b91y3R+
appropriate 适当的，合适的； q2:K 4
征用，挪用 f .GETw
appropriate authorization 适当的授权 #y|V|nd
appropriateness of audit evidence 审计证据的适当性 K
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approval 批准，核准 j]0^y}5f+s
assertion (会计报表上的)认定；确认 H UoyLy
assessed level of control risk 对控制风险的评估，控制风险的评估水平 } bU8G '
asset 资产，财产 V 0 nn4dVO
asset restructuring 资产重组 [#YE^[*qK
assignment of duties 职责的划分 ;O 0+,
assistant 助理，助理人员 2wq k,c[]
associated company 联属公司，联营公司 C6_@\&OA
association 联合，结合；协会，社团
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assumption 假设，假定 r3rxC &
at a given date 在某一特定时日 juBw5U <
attestation 鉴证，公证 @5)
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attestation service 鉴证服务 midsnG+jnf
audit adjustment 审计调整 p1c3Q$>i
audit areas 审计领域 FZiW
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audit conclusion 审计结论 ,%bhyww<
audit effectiveness 审计效果 [~D|peM3
audit efficiency 审计效率 \8O O)98'
audit engagement letter 审计业务约定书 YJxw 'U
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audit evidence 审计证据 0:KE@ =
audit fee 审计费 t0:AScZY
audit files 审计档案 +*oS((0s
audit findings 审计中发现的事项 ~8 `:7m?
audit implementation stage 审计实施阶段 Pag63njg?
audit mark 审计标识 C}
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audit materiality 审计重要性 {J/I-=CmML
audit method 审计方法 Wl^R8w#Z$
audit objective 审计目标，审计目的
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audit of financial statements 会计报表审计，财务报表审计 H(0q6~|
audit opinion 审计意见 4\. V
audit period 被审计期间，被审计年度 aKF*FFX
audit plan 审计计划 &p<(_|Af
audit planning 编制审计计划，制定审计计划，审计计划 t<:D@J]a
audit planning stage 审计计划阶段 K7I&sS^x
audit procedure 审计程序 [=*E+Oc
audit programme 审计程序表，具体审计计划 q ^rl)
audit report 审计报告 n A>sHy
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ! 0/z> #b
audit report with a qualified opinion 有保留意见的审计报告 $3=:E 36K
audit report with an adverse opinion 否定意见的审计报告 ~`Qko-a &
audit report with dual dates 双重日期审计报告 *0Gz)'
audit reporting stage 审计报告阶段 xa( m5P
audit responsibility 审计责任 h!&sNz X
audit results 审计结果 1-I
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audit risk 审计风险 7=4 A;Ybq
audit sampling 审计抽样 M4Z@O3OI E
audit sampling techniques 审计抽样方法，审计抽样技术 z1 i &Ge
audit strategies 审计策略 lhC6S'v q
audit summary 审计总结，审计小结 gM ;}#>6
audit team 审计小组 C-P06Q]
audit test 审计测试 z/ & ;{J
audit trail 审计轨迹 DJh&#b
audit work 审计工作 FqA3 {
audit working paper 审计工作底稿 [_y@M
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audited financial statement 审计会计报表，已审计财务报表 T#:F]=
Auditing Guidelines (the～) 审计规范指南 \o3"~\|6C
auditing standards 审计准则 ?3sT" r_d@
audit-oriented working paper (审计)业务类工作底稿 $7I] `Jt
authorisation 授权 jj\ [7 O*
authorisation of transaction 交易的授权 qUhRu>
availability 可获得性 )Du -_Z
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balance 余额；差额；平衡 QL"gWr`R
balance sheet 资产负债表 'Tb0 -1S?
bank 银行 71B3 a
bank account 银行账户，银行户头 .BTx&AqU
bank statement 银行对账单 VmQh$&h
barter transaction 易货交易，以物换物交易 Q 882B1H
basis of audit 审计依据 `0BdMKjA
basis of preparation (会计报表的)编制基础 eNySJf
book of account 账目，账簿 %|3e.1oX
borrowing 借款，贷款，借债 F N"rZW M
branch 分支，分支机构，分店 nYv#4*
brought forward (账户余额等的)承上年，承上期，承上页 mp `PE=
budget 预算 2?i\@r@E|
building 建筑物；大楼 J;~|p h
business conditions 业务情况，经营情况 n~z\?Y=*
business licence (企业等的)营业执照 t \5c@j p
business relation 业务关系 . PVLWW
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