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 GT)63|
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审计词汇英汉对照 d\R]>
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ability to continue as a going concern 持续经营能力 +@QN)ZwVy
acceptability 可接受性，可接受程度 mF?GQls`
acceptable level of detection risk 检查风险的可接受水平 x'.OLXx>
acceptance of engagement 接受委托 jBTXs
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accepting the engagement for the first time 首次接受委托 5yHarC
access to asset 对资产的接触 soH
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according to 根据，依据，依照 4K(AXk
account balance 账户余额 *,UD&N_)*6
account for 对……进行会计处理，核算；解释 uP:Y[$O
accounting 会计，会计学 Jx:t(oUR+
accounting advisory serve 会计咨询服务 ?ep'R&NV
accounting firm 会计师事务所 "0nT:!BZ
accounting information 会计信息，会计资料 *f?
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accounting period 会计期间 t#Q" ;e
accounting policies 会计政策 }nQni?
accounting professional bodies 会计职业组织，会计职业团体 /-.i=o]b
accounting records 会计记录 \1AtB c&
accounting responsibility 会计责任 h|MTE~
accounting service 会计服务 TH`zp
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accounting standards 会计准则 PMdvBOtS`
Accounting Standards for Business Enterprises 企业会计准则 scff WqEo
accounting system 会计系统 : *~}\M*
accounting treatment 会计处理 RW!_Zz Z
accuracy 准确性，精确性 j#C1+Us
additional audit procedures 追加审计程序 $ON4
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addressee 收件人，收信人 J<
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Administration of State-owned Assets (the～) 国有资产管理局 +EmT+$>J
administrative laws and regulations 行政法规 L xM.z1
adverse impact 不利影响，负面影响 \uumNpB*n
adverse opinion 反对意见 hU}!:6G%[P
advisory group 咨询组，顾问组 ;Jn"^zT
agency fee 代理费，代理费用 -7^A_!.
aggregate 总计，合计为…… Bc/'LI.%
alternation of document and record 变造文件和记录 5,>Of~YN
alternative audit procedures 替代审计程序，备选审计程序 QJcaOXyMS
amend 修改，修订 |r]f 2Mrm
amortisation 摊销 Koi
analytical capacity 分析能力 3H_mR
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analytical procedures 分析性程序 6hE. i
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annual financial statements 年度会计报表，年度财务报表 \WDL?(G<
appendix 附录，附表 y U-^w^4
applicable 适用的 LIo3a38n?y
applicable laws and regulations 适用的法规 QW5S=7
application systems 应用系统 ,s%1#cbR
apply consistently 一贯地执行，一贯地实施 oBA]qI
appropriate 适当的，合适的； "k8Yc<`u
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appropriate authorization 适当的授权 "
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appropriateness of audit evidence 审计证据的适当性 X}Ey6*D:
approval 批准，核准 6z/ ct|n
assertion (会计报表上的)认定；确认 GwOn&EpY!
assessed level of control risk 对控制风险的评估，控制风险的评估水平 MWsjkI`
asset 资产，财产 "[P xLq5
asset restructuring 资产重组 L[]*vj
assignment of duties 职责的划分 W"m\|x
assistant 助理，助理人员 DcNQ2Zz ?%
associated company 联属公司，联营公司 Ub0hISA
association 联合，结合；协会，社团 /Hox]r]'e
assumption 假设，假定 n{>Ge,enP0
at a given date 在某一特定时日 m;=wQYFr{I
attestation 鉴证，公证 4%8}vCs
attestation service 鉴证服务 U4D Q+g(A
audit adjustment 审计调整 CDDx %#eG>
audit areas 审计领域 jV(\]g"/=
audit conclusion 审计结论 egB jr?
audit effectiveness 审计效果 1'skCR|!<
audit efficiency 审计效率 7eQE[C
audit engagement letter 审计业务约定书 } {! #` 's
audit evidence 审计证据 )KZ1Z$<
audit fee 审计费 O/X;(qYd
audit files 审计档案
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audit findings 审计中发现的事项 G}o?lo\#h
audit implementation stage 审计实施阶段 xvZNshkpAX
audit mark 审计标识 }Pm>mQZ},
audit materiality 审计重要性 ZS&n,<a5L}
audit method 审计方法 W\(u1>lj
audit objective 审计目标，审计目的 16iy
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audit of financial statements 会计报表审计，财务报表审计 @%4MFc0`!
audit opinion 审计意见 f8ap+
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audit period 被审计期间，被审计年度 ;2o+|U @
audit plan 审计计划 1E(~x;*)
audit planning 编制审计计划，制定审计计划，审计计划 {U$qxC]M
audit planning stage 审计计划阶段 @S/PB[%S
audit procedure 审计程序 45Z"U<I,9
audit programme 审计程序表，具体审计计划 #RE
audit report 审计报告 L{v^:
audit report with a disclaimer of opinion 拒绝表示意见审计报告 [C GFzxz$
audit report with a qualified opinion 有保留意见的审计报告 qz |`\^
audit report with an adverse opinion 否定意见的审计报告 Wvhg:vup
audit report with dual dates 双重日期审计报告 b.qp&2 A
audit reporting stage 审计报告阶段 :<-,[(@bR
audit responsibility 审计责任 #n= b*.
audit results 审计结果 NDG3mCl
audit risk 审计风险 |{#=#3X
audit sampling 审计抽样 I91p X<NBf
audit sampling techniques 审计抽样方法，审计抽样技术 P ;&rh U^[
audit strategies 审计策略 -1tdyCez
audit summary 审计总结，审计小结 aZ$$a+
audit team 审计小组 _$<Q$P6y
audit test 审计测试 n-h2SQl !
audit trail 审计轨迹 O"otzla
audit work 审计工作 _1z|Q
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audit working paper 审计工作底稿 L*ZC`
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audited financial statement 审计会计报表，已审计财务报表 sGNVZx
Auditing Guidelines (the～) 审计规范指南 ZE#f{qF(
auditing standards 审计准则 S.;>:Dd[K
audit-oriented working paper (审计)业务类工作底稿 fIrl?X']
authorisation 授权 >".,=u '
authorisation of transaction 交易的授权 )ca^%(25!z
availability 可获得性 ~Rzn =>a
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balance 余额；差额；平衡 V\ u
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balance sheet 资产负债表 uV]4C^k;`[
bank 银行 JHY0 J
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bank account 银行账户，银行户头 8:Yha4<Bv7
bank statement 银行对账单 nwwKef(
barter transaction 易货交易，以物换物交易 )PC(1Zn
basis of audit 审计依据 u$%>/cv
basis of preparation (会计报表的)编制基础 ?Rc+H;x=f
book of account 账目，账簿 ,2F4S5F~rC
borrowing 借款，贷款，借债 S~" 1q 0
branch 分支，分支机构，分店 zE{@'
brought forward (账户余额等的)承上年，承上期，承上页 ]w _,0q
budget 预算 &9CKI/K:
building 建筑物；大楼 v1hrRf2<
business conditions 业务情况，经营情况 O*3x'I*a
business licence (企业等的)营业执照 ?^z!yD \
business relation 业务关系 :kycIM]s
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