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 Lem\UD$D`
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审计词汇英汉对照 \]f5
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ability to continue as a going concern 持续经营能力 w!B,kqTG
acceptability 可接受性，可接受程度 xI`Uk8- 8
acceptable level of detection risk 检查风险的可接受水平 o7c%\v
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acceptance of engagement 接受委托 B
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accepting the engagement for the first time 首次接受委托 k\mXo-:V6
access to asset 对资产的接触 Z9J =vzsHE
according to 根据，依据，依照 i_[
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account balance 账户余额 DJ
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account for 对……进行会计处理，核算；解释 nJ ldz;
accounting 会计，会计学 H7z>S G0
accounting advisory serve 会计咨询服务 .^[fG59
accounting firm 会计师事务所 Pg*?[^*
accounting information 会计信息，会计资料 a2c x
accounting period 会计期间 =RW*
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accounting policies 会计政策 wc6
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accounting professional bodies 会计职业组织，会计职业团体 r%g
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accounting records 会计记录 @MN}^umx`
accounting responsibility 会计责任 KA|&Q<<{@
accounting service 会计服务 $I) Tk`=
accounting standards 会计准则 v5&xY2RI7
Accounting Standards for Business Enterprises 企业会计准则
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accounting system 会计系统 wE,=%? "
accounting treatment 会计处理 .KT 7le<Zm
accuracy 准确性，精确性 4f{[*6 GX
additional audit procedures 追加审计程序 c{'$=lR "
addressee 收件人，收信人 _SMT.lG
Administration of State-owned Assets (the～) 国有资产管理局 G?Qe"4
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administrative laws and regulations 行政法规 ['51FulDR
adverse impact 不利影响，负面影响 ^w;o \G
adverse opinion 反对意见 =Q
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advisory group 咨询组，顾问组 ')AByD}Hi]
agency fee 代理费，代理费用 sow bg <D
aggregate 总计，合计为…… E<D+)A
alternation of document and record 变造文件和记录 -vv
alternative audit procedures 替代审计程序，备选审计程序 * ajFZI
amend 修改，修订 =,&u_>Dp
amortisation 摊销 $\0cJ CQ3
analytical capacity 分析能力 o
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analytical procedures 分析性程序 "?oo\op
annual financial statements 年度会计报表，年度财务报表 ;eS;AHZ
appendix 附录，附表 |Q5H9<*
applicable 适用的 L0X&03e=e:
applicable laws and regulations 适用的法规 L"""\5Bn(
application systems 应用系统 Ux_EpC
apply consistently 一贯地执行，一贯地实施 S2koXg(
appropriate 适当的，合适的； k bfuvJ>
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appropriate authorization 适当的授权 G*)s% 2c>h
appropriateness of audit evidence 审计证据的适当性 lSZ"y
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approval 批准，核准 pj!k |F9
assertion (会计报表上的)认定；确认 + 6x"trC
assessed level of control risk 对控制风险的评估，控制风险的评估水平 S[-.tvI;Q
asset 资产，财产 [TRGIGtq
asset restructuring 资产重组 WafdE
assignment of duties 职责的划分 ?~F]@2)5w
assistant 助理，助理人员 b*lK T]D,
associated company 联属公司，联营公司 R19'| TJ
association 联合，结合；协会，社团 k)$ iK2I
assumption 假设，假定 +<)tql*
at a given date 在某一特定时日 0^J*+
attestation 鉴证，公证 \1=T
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attestation service 鉴证服务 P/FrE
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audit adjustment 审计调整 {@Blj3 ;w}
audit areas 审计领域 B"~U<6s0
audit conclusion 审计结论 $@_YdZ!
audit effectiveness 审计效果 zXj>K3M
audit efficiency 审计效率 l9]o\JFXk
audit engagement letter 审计业务约定书 y.jS{r".
audit evidence 审计证据 5\uN Es$T
audit fee 审计费 4qqF v?O[r
audit files 审计档案 ^bF}_CSE
audit findings 审计中发现的事项 5? ^]1P_
audit implementation stage 审计实施阶段 \U==f &G?J
audit mark 审计标识 ILNE 4 n
audit materiality 审计重要性 PqTYAN&F
audit method 审计方法 #uQrJh1o8
audit objective 审计目标，审计目的 S{o@QVbl
audit of financial statements 会计报表审计，财务报表审计 {\P?/U6~f
audit opinion 审计意见 !?yxh/>lM
audit period 被审计期间，被审计年度 5fU!'ajaN7
audit plan 审计计划 Jm?l59bv
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audit planning 编制审计计划，制定审计计划，审计计划 aZ8h[#]7
audit planning stage 审计计划阶段 EJO.'vQ
audit procedure 审计程序 }'u3U"9)
audit programme 审计程序表，具体审计计划 wh9L (0
audit report 审计报告 fW(;
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Tsu\oJ[
audit report with a qualified opinion 有保留意见的审计报告 ! &Z*yH
audit report with an adverse opinion 否定意见的审计报告 :RPVT,O}
audit report with dual dates 双重日期审计报告 ;F|jG}M"
audit reporting stage 审计报告阶段 $Xf~# uH
audit responsibility 审计责任 X )I/%{
audit results 审计结果 fv :L\
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audit risk 审计风险
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audit sampling 审计抽样 MY&<)|v\
audit sampling techniques 审计抽样方法，审计抽样技术 wbBE@RU>!
audit strategies 审计策略 TV?
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audit summary 审计总结，审计小结 OE6#YT
audit team 审计小组
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audit test 审计测试 ,Ie<'>
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audit trail 审计轨迹 6s'[{Ov
audit work 审计工作 ~Hs=z $
audit working paper 审计工作底稿 !5NGlqEF#
audited financial statement 审计会计报表，已审计财务报表 &/HoSj>HS
Auditing Guidelines (the～) 审计规范指南 e!6eZ)l
auditing standards 审计准则 d"Bo8`_
audit-oriented working paper (审计)业务类工作底稿 r8sdzz%
authorisation 授权 $\+
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authorisation of transaction 交易的授权 ohtT
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availability 可获得性 D^N[=q99&e
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balance 余额；差额；平衡 ;
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balance sheet 资产负债表 B .El a
bank 银行 \{lE0j7}h
bank account 银行账户，银行户头 nz>K{(
bank statement 银行对账单 jn~!V!+ +
barter transaction 易货交易，以物换物交易 Xp#~N_S$
basis of audit 审计依据 [
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basis of preparation (会计报表的)编制基础 >)4. $# H
book of account 账目，账簿 K@HLIuz4t
borrowing 借款，贷款，借债 Ln :lC(
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branch 分支，分支机构，分店 l
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brought forward (账户余额等的)承上年，承上期，承上页 %,XI]+d
budget 预算 L+7*NaPY*
building 建筑物；大楼
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business conditions 业务情况，经营情况 >cTjA):
business licence (企业等的)营业执照 YjX*)Q_sl?
business relation 业务关系 FbmsN)mv!%
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