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 p PUKx =d
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审计词汇英汉对照 ; vnG
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ability to continue as a going concern 持续经营能力 %Sf%XNtu
acceptability 可接受性，可接受程度 A46Xei:Ow
acceptable level of detection risk 检查风险的可接受水平 L>
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acceptance of engagement 接受委托 F<VoPqHq
accepting the engagement for the first time 首次接受委托 \hoYQK j
access to asset 对资产的接触 1 : <f[l
according to 根据，依据，依照 Z7lv |m&
account balance 账户余额 D<78Tm
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account for 对……进行会计处理，核算；解释 3!ZndW SHV
accounting 会计，会计学 l@Uo4b^4x
accounting advisory serve 会计咨询服务 kO>F , M
accounting firm 会计师事务所 MIGcV9hf
accounting information 会计信息，会计资料 Z(k7&^d
accounting period 会计期间 8bd&XieE
accounting policies 会计政策 ]lV\D8#
accounting professional bodies 会计职业组织，会计职业团体 E|P
accounting records 会计记录 &==X.2XW
accounting responsibility 会计责任 :+: vBrJm
accounting service 会计服务 )2~Iqzc4
accounting standards 会计准则 9)} Nx>K
Accounting Standards for Business Enterprises 企业会计准则 F l@ % ?
accounting system 会计系统 <?zn k8|
accounting treatment 会计处理 p;$Vw6W=
accuracy 准确性，精确性 R-5EztmLae
additional audit procedures 追加审计程序 os 9X)G
addressee 收件人，收信人 9M8 n
Administration of State-owned Assets (the～) 国有资产管理局 d[eN#<
administrative laws and regulations 行政法规 &
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adverse impact 不利影响，负面影响 6HeZ<.d&
adverse opinion 反对意见 5F&xU$$a-
advisory group 咨询组，顾问组 aAJ'0xnj
agency fee 代理费，代理费用
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aggregate 总计，合计为…… Gpv9~&
alternation of document and record 变造文件和记录 S &N[@G
alternative audit procedures 替代审计程序，备选审计程序 FyY<Vx'yQ
amend 修改，修订 apF Y//(yu
amortisation 摊销 2?J[D7
analytical capacity 分析能力 X pS].P9
analytical procedures 分析性程序 `0'Bg2'
annual financial statements 年度会计报表，年度财务报表 fR]%:'2k
appendix 附录，附表 & ZmWR
applicable 适用的 1HPYW7jk@"
applicable laws and regulations 适用的法规 9OI&De5?=V
application systems 应用系统 `q":i>FP2
apply consistently 一贯地执行，一贯地实施 L!2BE[~
appropriate 适当的，合适的； SY &)?~C
征用，挪用 %
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appropriate authorization 适当的授权 TX/Ng+v S
appropriateness of audit evidence 审计证据的适当性 vMT:j
approval 批准，核准 V) Oj6nD]
assertion (会计报表上的)认定；确认 E6
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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 xweV8k/
asset 资产，财产 @
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asset restructuring 资产重组 e&*< "WN
assignment of duties 职责的划分 p:g`K# [F
assistant 助理，助理人员 [,_4#Zz
associated company 联属公司，联营公司 >M1m(u84#
association 联合，结合；协会，社团 ^
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assumption 假设，假定 Dl/Jlsd@
at a given date 在某一特定时日 .@7J8F S*
attestation 鉴证，公证 0qND 2_
attestation service 鉴证服务 Pi^5LI6JW
audit adjustment 审计调整 <]9%Pm#X
audit areas 审计领域 Nw
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audit conclusion 审计结论 ? dD<KCbP,
audit effectiveness 审计效果 KB3zQJY
audit efficiency 审计效率 AL(YQ )-Cg
audit engagement letter 审计业务约定书
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audit evidence 审计证据 8+gti*C?\
audit fee 审计费 7-*QF>w<a
audit files 审计档案 u >e4;f`F
audit findings 审计中发现的事项 d `M]>EDXp
audit implementation stage 审计实施阶段 1a|Z !V
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audit mark 审计标识 aVI%FycYo
audit materiality 审计重要性 b ] W^_
audit method 审计方法 =Tdh]0
audit objective 审计目标，审计目的 X}!r4<;(
audit of financial statements 会计报表审计，财务报表审计 )qi/> GR,
audit opinion 审计意见 o'9K8q\1
audit period 被审计期间，被审计年度 j 9sK P]w
audit plan 审计计划 c_oI?D9
audit planning 编制审计计划，制定审计计划，审计计划 WGG
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audit planning stage 审计计划阶段 #+X|,0p
audit procedure 审计程序 Woo2hg-ti
audit programme 审计程序表，具体审计计划 H\Bh Af
audit report 审计报告 ) @%wj;>a
audit report with a disclaimer of opinion 拒绝表示意见审计报告 F.nJX ZnJ
audit report with a qualified opinion 有保留意见的审计报告 $ m$tfa-
audit report with an adverse opinion 否定意见的审计报告 w >RBth^p
audit report with dual dates 双重日期审计报告 z%
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audit reporting stage 审计报告阶段 3
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audit responsibility 审计责任 -]!m4xvK
audit results 审计结果 ;THb6Jz/+
audit risk 审计风险 J?Y1G<&
audit sampling 审计抽样 \M@9#bd
audit sampling techniques 审计抽样方法，审计抽样技术 %j
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audit strategies 审计策略 Mo4#UV
audit summary 审计总结，审计小结 pWU3?U
audit team 审计小组 n9qO;X4&
audit test 审计测试 ]}K\&ho2
audit trail 审计轨迹 m5m'ByX(*
audit work 审计工作 u9d4zR
audit working paper 审计工作底稿 `vkNp8|
audited financial statement 审计会计报表，已审计财务报表 I(i/|S&^
Auditing Guidelines (the～) 审计规范指南 s|/m}n
auditing standards 审计准则 $}{u6*u.,
audit-oriented working paper (审计)业务类工作底稿 Hk G
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authorisation 授权 T?p' R
authorisation of transaction 交易的授权 @@!Mt~\
availability 可获得性 }P
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balance 余额；差额；平衡 6##}zfl
balance sheet 资产负债表 u!&w"t61Nd
bank 银行 t#kPEiD
bank account 银行账户，银行户头 P>*g'OK^!G
bank statement 银行对账单 994
barter transaction 易货交易，以物换物交易 uxbDRlOS
basis of audit 审计依据 3$]SP1M c(
basis of preparation (会计报表的)编制基础 Bl)znJ^
book of account 账目，账簿 t}Z*2=DO
borrowing 借款，贷款，借债 OokBi 02b
branch 分支，分支机构，分店 50 s)5G #
brought forward (账户余额等的)承上年，承上期，承上页 6SYQRK
budget 预算 A578g
building 建筑物；大楼 ZcTxE ]Y
business conditions 业务情况，经营情况 MhE'_sq
business licence (企业等的)营业执照 [1I>Bc&o*
business relation 业务关系 I'23$IzPA
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