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 ?:8ido#-
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审计词汇英汉对照 ?Exv|e
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ability to continue as a going concern 持续经营能力 6[LM_eP
acceptability 可接受性，可接受程度 /F-qP.<D,r
acceptable level of detection risk 检查风险的可接受水平 Ov4y %Pj
acceptance of engagement 接受委托 XY)&}u.
accepting the engagement for the first time 首次接受委托 E^lvbLh'
access to asset 对资产的接触 W<$Z=(_v
according to 根据，依据，依照 PMh^(j[
account balance 账户余额 q<[_ T
account for 对……进行会计处理，核算；解释 wNtx]t_M
accounting 会计，会计学 D 38$`j
accounting advisory serve 会计咨询服务 L z!,kwg
accounting firm 会计师事务所 ^xHTW g%9
accounting information 会计信息，会计资料 ?hM>mL
accounting period 会计期间 2`>T oWN!
accounting policies 会计政策 RIXMJ7e7
accounting professional bodies 会计职业组织，会计职业团体 ') gi%
accounting records 会计记录 d `nVc50
accounting responsibility 会计责任 ~\.w^*$#Y
accounting service 会计服务 , ^;)<[
accounting standards 会计准则 xA 1hfe.9
Accounting Standards for Business Enterprises 企业会计准则 %Nhx;{
accounting system 会计系统 Rhz_ t@e
accounting treatment 会计处理 oCi=4#g%7
accuracy 准确性，精确性 wS+ ^K
additional audit procedures 追加审计程序 ,M6 Sy ]Aj
addressee 收件人，收信人 %K` % *D
Administration of State-owned Assets (the～) 国有资产管理局 7,|c
administrative laws and regulations 行政法规 `'c_=<&n
adverse impact 不利影响，负面影响 IO oz^/'
adverse opinion 反对意见 }L3 oR
advisory group 咨询组，顾问组 a / #PLP
agency fee 代理费，代理费用
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aggregate 总计，合计为…… ?~;:jz|9<'
alternation of document and record 变造文件和记录 U {z9>
alternative audit procedures 替代审计程序，备选审计程序 bQP {|
amend 修改，修订 I8/DR z$A
amortisation 摊销 ryCI>vJz
analytical capacity 分析能力 0-|b
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analytical procedures 分析性程序 O .Iu6D
annual financial statements 年度会计报表，年度财务报表 ;F#7Px(q
appendix 附录，附表 Ucm :S-
applicable 适用的 a{J,~2>
applicable laws and regulations 适用的法规 6290ZNvr
application systems 应用系统 Jn3 An
apply consistently 一贯地执行，一贯地实施 \XM^oE#G
appropriate 适当的，合适的； s]mY*@a
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appropriate authorization 适当的授权 N:tY":Hi
appropriateness of audit evidence 审计证据的适当性 bH2MdU
approval 批准，核准 AUNQA
assertion (会计报表上的)认定；确认 z $GoaS(
assessed level of control risk 对控制风险的评估，控制风险的评估水平 t|<NI+H(e
asset 资产，财产 ^#1.l=s
asset restructuring 资产重组 4*mS y
assignment of duties 职责的划分 AfP 'EP0m
assistant 助理，助理人员 &q ~:~
associated company 联属公司，联营公司 CI
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association 联合，结合；协会，社团 OY5OJ*
assumption 假设，假定 } gMDXy}
at a given date 在某一特定时日 .E&z $N
attestation 鉴证，公证 ]oV{t<0a
attestation service 鉴证服务 eK
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audit adjustment 审计调整 W4U@% b do
audit areas 审计领域 0zCw>wBPW
audit conclusion 审计结论 ?wF'<kEH
audit effectiveness 审计效果 /K{9OT@>
audit efficiency 审计效率 Fxqp-}:
audit engagement letter 审计业务约定书 D8nD/||;Z
audit evidence 审计证据 'vq:D$A
audit fee 审计费 RJH,
audit files 审计档案 a/U2xq{x
audit findings 审计中发现的事项 ;)I' WQ]Q
audit implementation stage 审计实施阶段 RQp|T5Er*
audit mark 审计标识 . tmiQ.
audit materiality 审计重要性 1q3(
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audit method 审计方法 4)4+M
audit objective 审计目标，审计目的 u#A<hq;
audit of financial statements 会计报表审计，财务报表审计
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audit opinion 审计意见 k({\/t3i
audit period 被审计期间，被审计年度 [NIlbjYH
audit plan 审计计划 7,MS '2nz
audit planning 编制审计计划，制定审计计划，审计计划 6
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audit planning stage 审计计划阶段 lR`'e0Lq
audit procedure 审计程序 #nO|A\N
audit programme 审计程序表，具体审计计划
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audit report 审计报告 NU\
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 2Nm>5l
audit report with a qualified opinion 有保留意见的审计报告 m6y IR6H
audit report with an adverse opinion 否定意见的审计报告 K+)%KP
audit report with dual dates 双重日期审计报告 <zy,5IlD
audit reporting stage 审计报告阶段 5P+ t^\
audit responsibility 审计责任 6PF8
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audit results 审计结果 !W'Ui
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audit risk 审计风险 pdb1GDl0q
audit sampling 审计抽样 -l-E_6|/W
audit sampling techniques 审计抽样方法，审计抽样技术 /?6|&
audit strategies 审计策略 N+)?$[
audit summary 审计总结，审计小结 ,j ',x\
audit team 审计小组 H
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audit test 审计测试 %|l8f>3[
audit trail 审计轨迹 ow;R$5G
audit work 审计工作 %tt%`0
audit working paper 审计工作底稿 qr50E[
audited financial statement 审计会计报表，已审计财务报表 9
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Auditing Guidelines (the～) 审计规范指南 ph|ZG6:
auditing standards 审计准则 omf Rs
audit-oriented working paper (审计)业务类工作底稿 $W42vjr4
authorisation 授权 dj&}Gedy
authorisation of transaction 交易的授权 q *AQq=
availability 可获得性 c<BO gNr
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balance 余额；差额；平衡 /DO/Tqdfe
balance sheet 资产负债表 's!-80sd
bank 银行 }Y1>(
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bank account 银行账户，银行户头 E%TpJl'U
bank statement 银行对账单 ^, i>'T
barter transaction 易货交易，以物换物交易 =}fd6ea(o
basis of audit 审计依据 HFQR
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basis of preparation (会计报表的)编制基础 &>jAe_{",
book of account 账目，账簿 YEx)"t8E
borrowing 借款，贷款，借债 5;TuVU.8Q
branch 分支，分支机构，分店 geefnb
brought forward (账户余额等的)承上年，承上期，承上页 Lx U= {Y0
budget 预算 tAFti+Qb
building 建筑物；大楼 5NXt$k5
business conditions 业务情况，经营情况 ~Z lC
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business licence (企业等的)营业执照 zMK](o1Vj
business relation 业务关系 z N_:nY>
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