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 xg ~
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审计词汇英汉对照 ziuhS4k
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ability to continue as a going concern 持续经营能力 NpRT\cx3
acceptability 可接受性，可接受程度 aHKv*-z-
acceptable level of detection risk 检查风险的可接受水平 EP#3+B sH
acceptance of engagement 接受委托 f \ oB/
accepting the engagement for the first time 首次接受委托 f fGiNXCM
access to asset 对资产的接触 =G*rfV@__V
according to 根据，依据，依照 .K(IRWuw
account balance 账户余额 xz dq E
account for 对……进行会计处理，核算；解释 ~4th;#'
accounting 会计，会计学 6L w34R
accounting advisory serve 会计咨询服务 EEQW$W1@
accounting firm 会计师事务所 rj"oz"
accounting information 会计信息，会计资料
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accounting period 会计期间 I:
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accounting policies 会计政策 Bb];qYuCO
accounting professional bodies 会计职业组织，会计职业团体 oDp !^G2A"
accounting records 会计记录 `g q@LP"o
accounting responsibility 会计责任 H"4^
accounting service 会计服务 4{rwNBj(
accounting standards 会计准则 8W?/Sg`
Accounting Standards for Business Enterprises 企业会计准则 # $(F&>pj
accounting system 会计系统 ~ ={8b
accounting treatment 会计处理 C=}YKsi|R|
accuracy 准确性，精确性 3O<:eS~
additional audit procedures 追加审计程序 e:IUO1#
addressee 收件人，收信人 sfez0Uqe.~
Administration of State-owned Assets (the～) 国有资产管理局 * a xOen
administrative laws and regulations 行政法规 oB8u[ !
adverse impact 不利影响，负面影响 ZbJzf]y: 6
adverse opinion 反对意见 }<w/2< T[
advisory group 咨询组，顾问组 ;4o f7d
agency fee 代理费，代理费用 ?DEj|
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aggregate 总计，合计为…… AW@ I,
alternation of document and record 变造文件和记录 /N+*=LIK
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alternative audit procedures 替代审计程序，备选审计程序 KFHn)+*"
amend 修改，修订 0|8c2{9X,
amortisation 摊销 ^w4FqdGM
analytical capacity 分析能力 M xUj7ae
analytical procedures 分析性程序 m4(:H(Za
annual financial statements 年度会计报表，年度财务报表 Z^9;sb,x
appendix 附录，附表 l>)0OP]
applicable 适用的 c[ @-&o`
applicable laws and regulations 适用的法规 @giipF2$
application systems 应用系统 \{L!hAw
apply consistently 一贯地执行，一贯地实施 M(o?I}
appropriate 适当的，合适的； bLoAtI
征用，挪用 siw }
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appropriate authorization 适当的授权 P6* IR|
appropriateness of audit evidence 审计证据的适当性 *+h2,Z('a
approval 批准，核准 3dNOXk, #
assertion (会计报表上的)认定；确认 TFWV(<
assessed level of control risk 对控制风险的评估，控制风险的评估水平 ,E W -21
asset 资产，财产 2S
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asset restructuring 资产重组 Pq`]^^=be'
assignment of duties 职责的划分 u| i a
assistant 助理，助理人员 ^2OBc
associated company 联属公司，联营公司 z
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association 联合，结合；协会，社团 p= jD "lq
assumption 假设，假定 2'tZ9m
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at a given date 在某一特定时日 iZGc'y
attestation 鉴证，公证 /g2( <
attestation service 鉴证服务 jx a?
audit adjustment 审计调整 |lAu6d
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audit areas 审计领域 0V
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audit conclusion 审计结论 M >Yx_)<U
audit effectiveness 审计效果 .r+ u pY
audit efficiency 审计效率 O=8:K'
audit engagement letter 审计业务约定书 ;>Y,b4B;
audit evidence 审计证据 ?B@(W(I
audit fee 审计费 Ee;&;Q,O.z
audit files 审计档案 k$?zh$
audit findings 审计中发现的事项 %CJgJ,pk>
audit implementation stage 审计实施阶段 .]g >.
audit mark 审计标识 v
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audit materiality 审计重要性 *@|d7aiO
audit method 审计方法 mR:G,XytxM
audit objective 审计目标，审计目的 J_]?.V*A
audit of financial statements 会计报表审计，财务报表审计 qT^R> p
audit opinion 审计意见 +CtsD9PA
audit period 被审计期间，被审计年度 74ma
audit plan 审计计划 "WR)a`$UR
audit planning 编制审计计划，制定审计计划，审计计划 azKbGS/X
audit planning stage 审计计划阶段 <
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audit procedure 审计程序 Fp..Sjh
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audit programme 审计程序表，具体审计计划 @V:4tG.<sw
audit report 审计报告
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 2,?4'0Z @R
audit report with a qualified opinion 有保留意见的审计报告 &S9S
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audit report with an adverse opinion 否定意见的审计报告 |k3ZdM
audit report with dual dates 双重日期审计报告 :$ j6
audit reporting stage 审计报告阶段 /PF X1hSu
audit responsibility 审计责任 1?sR1du,
audit results 审计结果 5xL%HX[S
audit risk 审计风险 p6u"$)wt
audit sampling 审计抽样 Wg PpW!`
audit sampling techniques 审计抽样方法，审计抽样技术 E$] 7w4,n
audit strategies 审计策略 ,5Jq
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audit summary 审计总结，审计小结 `!Ei
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audit team 审计小组 <& E3QeK
audit test 审计测试 DZKVZ_
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audit trail 审计轨迹 H/'tS b
audit work 审计工作 26 un=
audit working paper 审计工作底稿 P3C|DO4
audited financial statement 审计会计报表，已审计财务报表 9MA/nybI
Auditing Guidelines (the～) 审计规范指南 n Av
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auditing standards 审计准则 v8p-<N )
audit-oriented working paper (审计)业务类工作底稿 *e{d^
authorisation 授权 hGy i@0
authorisation of transaction 交易的授权 OnFx8r:q@%
availability 可获得性 cLR02
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balance 余额；差额；平衡 j/_@~MJBt
balance sheet 资产负债表 Cp(,+ dD
bank 银行 F
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bank account 银行账户，银行户头 T )
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bank statement 银行对账单 Z'p7I}-qr
barter transaction 易货交易，以物换物交易 &g;4;)p*8
basis of audit 审计依据 +ew 2+2
basis of preparation (会计报表的)编制基础 \
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book of account 账目，账簿 "MZ j}}l
borrowing 借款，贷款，借债 f@M m{3&.
branch 分支，分支机构，分店 A7SBm`XJ)p
brought forward (账户余额等的)承上年，承上期，承上页 L9[? qFp
budget 预算 z 3)pvX
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building 建筑物；大楼 BtDi $d%'
business conditions 业务情况，经营情况 os*QW Ss
business licence (企业等的)营业执照 SOQm>\U' i
business relation 业务关系 C* Avu
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