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
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审计词汇英汉对照 6A =k;d o
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ability to continue as a going concern 持续经营能力 ?-2s}IJO
acceptability 可接受性，可接受程度 wE<r'
acceptable level of detection risk 检查风险的可接受水平 P~lU `.X}
acceptance of engagement 接受委托 LDU4 D
accepting the engagement for the first time 首次接受委托 0Ba]Zo Z
access to asset 对资产的接触 N8kNi4$mp=
according to 根据，依据，依照 iyR"O1 ]
account balance 账户余额 m}D;=>2$
account for 对……进行会计处理，核算；解释 y<nPZ< h
accounting 会计，会计学 c V MRSp
accounting advisory serve 会计咨询服务 { Dm@_&
accounting firm 会计师事务所 8BZ&-j{
accounting information 会计信息，会计资料 :EYUBtTj
accounting period 会计期间 KlS#f
accounting policies 会计政策 j$ lf>.[I
accounting professional bodies 会计职业组织，会计职业团体 aY .cx1"
accounting records 会计记录 nJYIkfd A
accounting responsibility 会计责任 8_Uh h5[
accounting service 会计服务 8b-mW>xsA
accounting standards 会计准则 Qa:[iF
Accounting Standards for Business Enterprises 企业会计准则 ,H.5TQ#
accounting system 会计系统 P4{
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accounting treatment 会计处理 ;-"q ;&1e
accuracy 准确性，精确性
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additional audit procedures 追加审计程序 }!Pty25j
addressee 收件人，收信人 L[nDjQn"
Administration of State-owned Assets (the～) 国有资产管理局 1k)pJzsc
administrative laws and regulations 行政法规 ue+{djz[4
adverse impact 不利影响，负面影响 rx9y^E5T`;
adverse opinion 反对意见 $~1mKx]]
advisory group 咨询组，顾问组 t54?<-
agency fee 代理费，代理费用 a %kvC#B
aggregate 总计，合计为…… z6B#F<h
alternation of document and record 变造文件和记录 aqQ+A:g
alternative audit procedures 替代审计程序，备选审计程序 |dqESl,2
amend 修改，修订 YXq YIG.G
amortisation 摊销 eGpKoq7a
analytical capacity 分析能力 \Z 42EnJ
analytical procedures 分析性程序 yVXVH CB
annual financial statements 年度会计报表，年度财务报表 3 4%B0
appendix 附录，附表 d8 Jf3Mo
applicable 适用的 PXtF#,roP
applicable laws and regulations 适用的法规 Dyo^O=0c
application systems 应用系统 N`?/kubD
apply consistently 一贯地执行，一贯地实施 w8 UUeF
appropriate 适当的，合适的； -$g~,dIwj
征用，挪用 T"X]@9g^-
appropriate authorization 适当的授权 Q}<QE:-&E
appropriateness of audit evidence 审计证据的适当性 ?ILjt? X8
approval 批准，核准 q `L )^In"
assertion (会计报表上的)认定；确认 o_k)x3I?
assessed level of control risk 对控制风险的评估，控制风险的评估水平 ;; Z'd@
asset 资产，财产 { m{nCl)y
asset restructuring 资产重组
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assignment of duties 职责的划分 j%bC9UkE3
assistant 助理，助理人员 dy5 }Jn%L
associated company 联属公司，联营公司 tk h
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association 联合，结合；协会，社团 !=*8*? @
assumption 假设，假定 Q_iN/F
at a given date 在某一特定时日 m
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attestation 鉴证，公证 :wg =H
attestation service 鉴证服务 8 qw{
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audit adjustment 审计调整 c[ 0`8s!
audit areas 审计领域 4 J(-~
audit conclusion 审计结论 BV7P_!vt
audit effectiveness 审计效果 5=#d#dDc
audit efficiency 审计效率 I"3C/ pU2
audit engagement letter 审计业务约定书 puW Mgvv
audit evidence 审计证据 YtWw)IK
audit fee 审计费 ]' Ho)Q
audit files 审计档案 I''n1v?N
audit findings 审计中发现的事项 <pHm=q/U
audit implementation stage 审计实施阶段 `\;Z&jlpT
audit mark 审计标识 @^ -Y&N!b=
audit materiality 审计重要性 f`/('}t
audit method 审计方法 hjFht+j1
audit objective 审计目标，审计目的 $Q'z9ghEg
audit of financial statements 会计报表审计，财务报表审计 k_1@?&3
audit opinion 审计意见 d-tg^Ot#
audit period 被审计期间，被审计年度 .{`C>/"}
audit plan 审计计划 ,5} w]6bCr
audit planning 编制审计计划，制定审计计划，审计计划 #<
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audit planning stage 审计计划阶段 f> ktv76
audit procedure 审计程序 &zE Bfr
audit programme 审计程序表，具体审计计划 h qjjd-S0
audit report 审计报告 e? +- ~]0
audit report with a disclaimer of opinion 拒绝表示意见审计报告 aD' Ax\-
audit report with a qualified opinion 有保留意见的审计报告 i(cKg&+ktd
audit report with an adverse opinion 否定意见的审计报告 2?Jw0Wq5D
audit report with dual dates 双重日期审计报告 a L+>XN
audit reporting stage 审计报告阶段 x
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audit responsibility 审计责任 ;A7JX:*?y=
audit results 审计结果 em
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audit risk 审计风险 ?{ `7W>G
audit sampling 审计抽样 4Nt4(3Kf
audit sampling techniques 审计抽样方法，审计抽样技术 u
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audit strategies 审计策略 HKT, 5
audit summary 审计总结，审计小结 p0zC(v 0*
audit team 审计小组 &}2@pu[S?7
audit test 审计测试 CZeZk
audit trail 审计轨迹 H7;, Kr
audit work 审计工作 Gs3V]qbEP
audit working paper 审计工作底稿 l*&N<Yu
audited financial statement 审计会计报表，已审计财务报表 S1y6G/e9
Auditing Guidelines (the～) 审计规范指南 JJbd h \
auditing standards 审计准则 |#Lz0<c;
audit-oriented working paper (审计)业务类工作底稿 9Scg:}Nj
authorisation 授权 Vym 0|cW
authorisation of transaction 交易的授权 =G^'ww pv(
availability 可获得性 _FE uQ9E
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balance 余额；差额；平衡 Khc^ q*|C)
balance sheet 资产负债表 GxG~J4
bank 银行 {R @ V
bank account 银行账户，银行户头 m26YAcip}
bank statement 银行对账单 9oO~UP!ag
barter transaction 易货交易，以物换物交易 c$&({ Z{1
basis of audit 审计依据 @,k5T51m
basis of preparation (会计报表的)编制基础 3Xd:LDZ{
book of account 账目，账簿 sw$uZ$$~#
borrowing 借款，贷款，借债 =dKjTBR S'
branch 分支，分支机构，分店 Rky ]F+J
brought forward (账户余额等的)承上年，承上期，承上页 a4 N f\7
budget 预算 HNBmq>XDc
building 建筑物；大楼 dr=Q9%
business conditions 业务情况，经营情况 5~IdWwG*w
business licence (企业等的)营业执照 `kQosQV
business relation 业务关系 =|Il ORf<
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