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 dCTpO
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审计词汇英汉对照 F4%[R)
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ability to continue as a going concern 持续经营能力 ;%a l Z
acceptability 可接受性，可接受程度 ?/MXcI(
acceptable level of detection risk 检查风险的可接受水平 )d u{ZWr
acceptance of engagement 接受委托 q:
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accepting the engagement for the first time 首次接受委托 J9.p8A^^2
access to asset 对资产的接触 q"<-
according to 根据，依据，依照 J)|K/W9
account balance 账户余额 neFno5d j
account for 对……进行会计处理，核算；解释 vP NZFi-(
accounting 会计，会计学 ~HRWKPb
accounting advisory serve 会计咨询服务 9z/_`Xd_
accounting firm 会计师事务所 EsB'nf r
accounting information 会计信息，会计资料 7`@?3?
accounting period 会计期间 N-YZ0/c
accounting policies 会计政策 _Pi:TxY
accounting professional bodies 会计职业组织，会计职业团体 i bs "Iv34
accounting records 会计记录 (1j $*?iGA
accounting responsibility 会计责任 {; cB?II
accounting service 会计服务 &"%|`gE
accounting standards 会计准则 'TsZuZW]
Accounting Standards for Business Enterprises 企业会计准则 WCT W#<izm
accounting system 会计系统 wg_CI,Kq
accounting treatment 会计处理 !DL53DQ#
accuracy 准确性，精确性 EoR6Rx@Z
additional audit procedures 追加审计程序 3# 9r4;&
addressee 收件人，收信人 q.[ [ c
Administration of State-owned Assets (the～) 国有资产管理局 p Y>-N
administrative laws and regulations 行政法规 GSnHxs)
adverse impact 不利影响，负面影响 )ZyuF(C&
adverse opinion 反对意见 b\m( 0/x
advisory group 咨询组，顾问组 Z*)Y:tk)b
agency fee 代理费，代理费用 !&jgcw/E
aggregate 总计，合计为…… R bc2g"]
alternation of document and record 变造文件和记录 [Ms{J!^q
alternative audit procedures 替代审计程序，备选审计程序 #n)W
amend 修改，修订 V?dK *8s
amortisation 摊销 ]J=)pD rk
analytical capacity 分析能力 :42;c:8 5
analytical procedures 分析性程序 ||ZufFO
annual financial statements 年度会计报表，年度财务报表 9O T 4j Am
appendix 附录，附表 ":^
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applicable 适用的 ff./DMDafI
applicable laws and regulations 适用的法规 L8xprHgL
application systems 应用系统 C{i;spc!bi
apply consistently 一贯地执行，一贯地实施 xj q7%R_,
appropriate 适当的，合适的；
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appropriate authorization 适当的授权 seU^IC<
appropriateness of audit evidence 审计证据的适当性 o ]jP3
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approval 批准，核准 cPaW J+c
assertion (会计报表上的)认定；确认 bok 74U]
assessed level of control risk 对控制风险的评估，控制风险的评估水平 7RC096 ?}
asset 资产，财产 S @zkoj@
asset restructuring 资产重组 UQ?OD ~7
assignment of duties 职责的划分 qq7X ",s
assistant 助理，助理人员 >AX~c
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associated company 联属公司，联营公司 (s@tU>4U
association 联合，结合；协会，社团 S}Y|s]6
assumption 假设，假定 #iU8hUbo
at a given date 在某一特定时日 bd
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attestation 鉴证，公证 OPt;G,$ta
attestation service 鉴证服务 I&fh
audit adjustment 审计调整 "zIq)PY
audit areas 审计领域 HGQ?(2] 8$
audit conclusion 审计结论 ME@6.*
audit effectiveness 审计效果 b
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audit efficiency 审计效率 ytV)!xe
audit engagement letter 审计业务约定书 V52C,]qQH
audit evidence 审计证据 ~& WN)r'4y
audit fee 审计费 n$|c{2]=
audit files 审计档案 3) c
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audit findings 审计中发现的事项 DEQE7.]3 q
audit implementation stage 审计实施阶段 69j~?w)^
audit mark 审计标识 ]\ 2RV DC
audit materiality 审计重要性 K _+;"G
audit method 审计方法 [ +MX$y
audit objective 审计目标，审计目的 C| L^Ds0
audit of financial statements 会计报表审计，财务报表审计 `=}UF u
audit opinion 审计意见 pz35trW
audit period 被审计期间，被审计年度 [kuVQ$)
audit plan 审计计划 d:<H?~
audit planning 编制审计计划，制定审计计划，审计计划 hN _f h J
audit planning stage 审计计划阶段 4,F3@m:<
audit procedure 审计程序 >AzWM
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audit programme 审计程序表，具体审计计划 1S(\2{Ylo
audit report 审计报告 )dIfr
audit report with a disclaimer of opinion 拒绝表示意见审计报告 c6Aut`dK
audit report with a qualified opinion 有保留意见的审计报告 mhi9 0J c
audit report with an adverse opinion 否定意见的审计报告 =GKS;d#/
audit report with dual dates 双重日期审计报告 :IR9=nhS]
audit reporting stage 审计报告阶段 ;6 4mf`
audit responsibility 审计责任 }uI7 \\ S
audit results 审计结果 o!toO&=
audit risk 审计风险 'LbeL1ca
audit sampling 审计抽样 A6NxM8ybn+
audit sampling techniques 审计抽样方法，审计抽样技术 ZG @M%|>
audit strategies 审计策略 <{cNgKd9
audit summary 审计总结，审计小结 O%JsUKV
audit team 审计小组 t.E4Tqzc>
audit test 审计测试 W fDX"rA
audit trail 审计轨迹 "rx^M*"
audit work 审计工作 S'!q}|7X 3
audit working paper 审计工作底稿 &`yOIX-H_
audited financial statement 审计会计报表，已审计财务报表 W[>iJJwz
Auditing Guidelines (the～) 审计规范指南 * K,
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auditing standards 审计准则 V'"I9R'1
audit-oriented working paper (审计)业务类工作底稿 F?8BS*r_
authorisation 授权 _}e7L7B7g
authorisation of transaction 交易的授权 sCF40AoY&
availability 可获得性 ;;?vgrz
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balance 余额；差额；平衡 2sqm7th
balance sheet 资产负债表 -.{oqs $
bank 银行 BeI;#m0
bank account 银行账户，银行户头 P1i*u0a
bank statement 银行对账单 iIsE
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barter transaction 易货交易，以物换物交易 \6lh `U
basis of audit 审计依据 T s(t:^
basis of preparation (会计报表的)编制基础 yOWOU`y?
book of account 账目，账簿 Zn@W7c,_I
borrowing 借款，贷款，借债 e2k4 [V
branch 分支，分支机构，分店 l801` ~*gO
brought forward (账户余额等的)承上年，承上期，承上页 SL tSq G7~
budget 预算 69C8-fF0[I
building 建筑物；大楼 .73zik
business conditions 业务情况，经营情况 g@@&sB-A"
business licence (企业等的)营业执照 F<Hqo>G
business relation 业务关系 IX< r5!
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