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 Q> OBK&
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审计词汇英汉对照 FO[x
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ability to continue as a going concern 持续经营能力 Jkf%k3H3I*
acceptability 可接受性，可接受程度 B8J_^kd
acceptable level of detection risk 检查风险的可接受水平 &|6 A
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acceptance of engagement 接受委托 e3T&KyPm?+
accepting the engagement for the first time 首次接受委托 ">zK1t5=
access to asset 对资产的接触 8rZJvE#c
according to 根据，依据，依照 OGA_3|[S
account balance 账户余额 lQ5d.}O&
account for 对……进行会计处理，核算；解释 K9z 1'k QH
accounting 会计，会计学 } J_"/bB
accounting advisory serve 会计咨询服务 K+WbxovXU
accounting firm 会计师事务所 YCMXF#1
accounting information 会计信息，会计资料 (}! xO?NA(
accounting period 会计期间 'BUix!k0<
accounting policies 会计政策 r1pj-
accounting professional bodies 会计职业组织，会计职业团体 w^B F.Nu
accounting records 会计记录 &oJ1v<`
accounting responsibility 会计责任 >oD,wSYV~
accounting service 会计服务 '.{tE*
accounting standards 会计准则 *P:!lO\|
Accounting Standards for Business Enterprises 企业会计准则 )~>
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accounting system 会计系统 e^ Aw%t
accounting treatment 会计处理 ;*J_V/&?
accuracy 准确性，精确性 e@j&c:p(Y
additional audit procedures 追加审计程序 :ebu8H9f%
addressee 收件人，收信人 =\ek;d0Tqb
Administration of State-owned Assets (the～) 国有资产管理局 x^sSAI(
administrative laws and regulations 行政法规 Cf~ vT"
adverse impact 不利影响，负面影响 )I{ ~Pcq
adverse opinion 反对意见 #B$r|rqamq
advisory group 咨询组，顾问组 Y|
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agency fee 代理费，代理费用 jx=5
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aggregate 总计，合计为…… a62'\wF>D
alternation of document and record 变造文件和记录 +hZ {/
alternative audit procedures 替代审计程序，备选审计程序 d~QZc R
amend 修改，修订 UM(`O
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amortisation 摊销 c'!+]'Lr
analytical capacity 分析能力 /l%
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analytical procedures 分析性程序 6&,{"N0 T
annual financial statements 年度会计报表，年度财务报表 {9c_T!c
appendix 附录，附表 N9S?c
applicable 适用的 U,g)N[|
applicable laws and regulations 适用的法规 S!Bnz(z
application systems 应用系统 ( ah^</
apply consistently 一贯地执行，一贯地实施 &_1x-@oI2:
appropriate 适当的，合适的； =".sCV9"N
征用，挪用 &Hj1jM'
appropriate authorization 适当的授权 O$*\ JL
appropriateness of audit evidence 审计证据的适当性 _xz>O [unf
approval 批准，核准 ^D]y<@01
assertion (会计报表上的)认定；确认 dq4t@:\o0
assessed level of control risk 对控制风险的评估，控制风险的评估水平 'Szk!,_
asset 资产，财产 ZUd*[\F~!
asset restructuring 资产重组 p|`[8uY?
assignment of duties 职责的划分 G< m6Sf
assistant 助理，助理人员 (?vKe 5
associated company 联属公司，联营公司 S=zW
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association 联合，结合；协会，社团 eZbT;
assumption 假设，假定 ).i :C(|
at a given date 在某一特定时日 IxU#x*
attestation 鉴证，公证 p!o+8Xz5
attestation service 鉴证服务 Rq[ VP#
audit adjustment 审计调整 &0Bs ?oq_
audit areas 审计领域 Aq
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audit conclusion 审计结论 :c3'U _H^
audit effectiveness 审计效果 4|INy =<"t
audit efficiency 审计效率 6DxT(VU}
audit engagement letter 审计业务约定书 *7`amF-
audit evidence 审计证据 3bK=Q3N
audit fee 审计费 _08y; _S
audit files 审计档案 ^@-qnU lH
audit findings 审计中发现的事项 8eDKN9kq
audit implementation stage 审计实施阶段 k:0nj!^4w>
audit mark 审计标识 3FQXp
audit materiality 审计重要性 )uK Tf=;
audit method 审计方法 oFDJwOJ'Bj
audit objective 审计目标，审计目的 q+1SU 6x'm
audit of financial statements 会计报表审计，财务报表审计 j\%m6\{n|
audit opinion 审计意见 KrqO7
audit period 被审计期间，被审计年度 BnPL>11Y
audit plan 审计计划 hNL_ e3
audit planning 编制审计计划，制定审计计划，审计计划 ,0^9VWZV
audit planning stage 审计计划阶段 E>L_$J -A-
audit procedure 审计程序 ; yDXo\g
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audit programme 审计程序表，具体审计计划 [W--%=Ou
audit report 审计报告 _>/OqYR_jQ
audit report with a disclaimer of opinion 拒绝表示意见审计报告 G_5E#{u
audit report with a qualified opinion 有保留意见的审计报告 ibxtrt=
audit report with an adverse opinion 否定意见的审计报告 g 6!#n
audit report with dual dates 双重日期审计报告 QV*W#K\7q
audit reporting stage 审计报告阶段 +l@+e_>
audit responsibility 审计责任 0$I!\y\
audit results 审计结果 - * _"ZgE
audit risk 审计风险 .{Df"e>
audit sampling 审计抽样 tg%C>O
audit sampling techniques 审计抽样方法，审计抽样技术 [+
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audit strategies 审计策略 5
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audit summary 审计总结，审计小结 >YP
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audit team 审计小组 hZDv5]V:0
audit test 审计测试 nk+*M9r|I
audit trail 审计轨迹 F/chE c
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audit work 审计工作 OJ4-p& 1
audit working paper 审计工作底稿 #7dM %
audited financial statement 审计会计报表，已审计财务报表 Oo`b#!L
Auditing Guidelines (the～) 审计规范指南 Rss=ihlM
auditing standards 审计准则 VkD FR
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audit-oriented working paper (审计)业务类工作底稿 *EzAo
authorisation 授权 J6*B=PX=(
authorisation of transaction 交易的授权 CJ
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availability 可获得性 ey3;rY1
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balance 余额；差额；平衡 b cy(
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balance sheet 资产负债表 "K$
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bank 银行 z Fk@Y
bank account 银行账户，银行户头 lITZ|u
bank statement 银行对账单 K#],4OG
barter transaction 易货交易，以物换物交易 ^_^rI+cTX1
basis of audit 审计依据 #$(w
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basis of preparation (会计报表的)编制基础 /DQcM.3
book of account 账目，账簿 L7&|
borrowing 借款，贷款，借债 ^iwM(d]#5
branch 分支，分支机构，分店 M[ZuXH}
brought forward (账户余额等的)承上年，承上期，承上页 qnZ`]?
budget 预算 m
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building 建筑物；大楼 .1C|J
business conditions 业务情况，经营情况 e{x|d?)8
business licence (企业等的)营业执照 S.Fip _
business relation 业务关系 B(%b
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