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 y<Z8+/f`f
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ability to continue as a going concern 持续经营能力
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acceptability 可接受性，可接受程度 rkV ZP!7!
acceptable level of detection risk 检查风险的可接受水平 tUzuel*
acceptance of engagement 接受委托 ~{xY{qL
accepting the engagement for the first time 首次接受委托 |(Sqd;#v
access to asset 对资产的接触 fZg Z
according to 根据，依据，依照 zZ kwfF
account balance 账户余额 :iq1-Pw
account for 对……进行会计处理，核算；解释 N52N ^X>
accounting 会计，会计学 <w[)T
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accounting advisory serve 会计咨询服务 B4|3@X0
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accounting firm 会计师事务所 ( UpSi6?\
accounting information 会计信息，会计资料 )V3G~p=0
accounting period 会计期间 L tc>@
accounting policies 会计政策 T. {P}#'|
accounting professional bodies 会计职业组织，会计职业团体 G Z9XG">
accounting records 会计记录 o)w'w34FCT
accounting responsibility 会计责任 P'zA=Rd&~>
accounting service 会计服务 iYFM@ta
accounting standards 会计准则 M}HGFN
Accounting Standards for Business Enterprises 企业会计准则 (xMAo;s_
accounting system 会计系统 ?'^xO:
accounting treatment 会计处理 By %aTuV$
accuracy 准确性，精确性 ="MG>4j3.F
additional audit procedures 追加审计程序 I6\ l 6 o
addressee 收件人，收信人 &6h,' U
Administration of State-owned Assets (the～) 国有资产管理局 gmt`_Dpm$
administrative laws and regulations 行政法规 znD0&CS9q
adverse impact 不利影响，负面影响 od
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adverse opinion 反对意见 I~EJ ctOG
advisory group 咨询组，顾问组 GDhg
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agency fee 代理费，代理费用 iielAj*b
aggregate 总计，合计为…… %G>*Pez %
alternation of document and record 变造文件和记录 )%P!<|s:5
alternative audit procedures 替代审计程序，备选审计程序 b16\2%Ea1
amend 修改，修订 UkeX">
amortisation 摊销 MK,#"Ty}zK
analytical capacity 分析能力 (;\JCeGA
analytical procedures 分析性程序 Ak&eGd$d
annual financial statements 年度会计报表，年度财务报表 t '* L,
appendix 附录，附表 ZxY%x/K
applicable 适用的 ~ #Vrf0w/
applicable laws and regulations 适用的法规 PU[]
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application systems 应用系统 Z+JPxe#7
apply consistently 一贯地执行，一贯地实施 J&2cf#
appropriate 适当的，合适的； ELPzqBI
征用，挪用 Xbe=_9l&p
appropriate authorization 适当的授权 b@ "#A8M
appropriateness of audit evidence 审计证据的适当性 vT)FLhH6*
approval 批准，核准 F{ v >
assertion (会计报表上的)认定；确认 \'x. DVp
assessed level of control risk 对控制风险的评估，控制风险的评估水平 =[`B -?
asset 资产，财产 l*^c?lp)
asset restructuring 资产重组 w a2?%y_G
assignment of duties 职责的划分 y38x^fuYJ~
assistant 助理，助理人员 `B-jwVrN(
associated company 联属公司，联营公司 Z7J8%ywQ
association 联合，结合；协会，社团 RR
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assumption 假设，假定 f0S$p
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at a given date 在某一特定时日 9bwG3jn4?
attestation 鉴证，公证 &?"E
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attestation service 鉴证服务 P-U9FKrt
audit adjustment 审计调整 $MhfGMk!'
audit areas 审计领域 Y?IvG&])
audit conclusion 审计结论 9(eTCe-~6
audit effectiveness 审计效果 '(fQtQ%
audit efficiency 审计效率 UXgeL2`;
audit engagement letter 审计业务约定书 'A2^K5`3
audit evidence 审计证据 @? e+;Sx
audit fee 审计费 xU9T8Lw
audit files 审计档案 C( wZj O?N
audit findings 审计中发现的事项 \3q Z0
audit implementation stage 审计实施阶段 A s"%
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audit mark 审计标识 AO[/-Uij
audit materiality 审计重要性 ` "Lk@
audit method 审计方法 ZB+~ 0 [C
audit objective 审计目标，审计目的 7fE U5@
audit of financial statements 会计报表审计，财务报表审计 PJ -g.0q
audit opinion 审计意见 l\t g.O~
audit period 被审计期间，被审计年度 @5} (Y( @
audit plan 审计计划 FIu|eW+ <l
audit planning 编制审计计划，制定审计计划，审计计划
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audit planning stage 审计计划阶段 [jnA? Ge:
audit procedure 审计程序 T\v~"pMu*0
audit programme 审计程序表，具体审计计划 9KCeKT>v
audit report 审计报告 JIatRc?g
audit report with a disclaimer of opinion 拒绝表示意见审计报告 E\1e8Wyh
audit report with a qualified opinion 有保留意见的审计报告 4LXC;gZ
audit report with an adverse opinion 否定意见的审计报告 ,,8'29yEq
audit report with dual dates 双重日期审计报告 {
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audit reporting stage 审计报告阶段 ,Jrm85 oG
audit responsibility 审计责任 hm, H3pN
audit results 审计结果 T deHs{|
audit risk 审计风险 I+eK uWB
audit sampling 审计抽样 dt5`UBvUg
audit sampling techniques 审计抽样方法，审计抽样技术 A= 96N@m6
audit strategies 审计策略 \ORE;pG
audit summary 审计总结，审计小结 @+>t]jyz
audit team 审计小组 gY {/)"
audit test 审计测试 Y>2oU`ly,
audit trail 审计轨迹 " N3!!3
audit work 审计工作 pnpf/T{xpM
audit working paper 审计工作底稿 wd*V,ZN7
audited financial statement 审计会计报表，已审计财务报表 L_5o7~` 0
Auditing Guidelines (the～) 审计规范指南 XyYP!<].C
auditing standards 审计准则 ] |QA`5=$
audit-oriented working paper (审计)业务类工作底稿 Il]p >B
authorisation 授权 7*eIs2aY
authorisation of transaction 交易的授权 \2 Yo*jE}
availability 可获得性 uWLf9D "
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balance 余额；差额；平衡 RDxvN:v
balance sheet 资产负债表 C]a iu
bank 银行 8;i'dF:)
bank account 银行账户，银行户头 @NYlVk2
bank statement 银行对账单 1}q(Pn2
barter transaction 易货交易，以物换物交易 QE6L_\l
basis of audit 审计依据 i4<n# ]1!t
basis of preparation (会计报表的)编制基础 1`2lq~=GV
book of account 账目，账簿 2m,t<Y;
borrowing 借款，贷款，借债 $Yj4&Two<
branch 分支，分支机构，分店 | MXRNA~
brought forward (账户余额等的)承上年，承上期，承上页 H,(4a2zx
budget 预算 Y z],["*Q
building 建筑物；大楼 ]Wn=Oc{F
business conditions 业务情况，经营情况 'XI-x[ w
business licence (企业等的)营业执照 Q"k #eEA
business relation 业务关系 .*Axr\x3
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