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 f;7I{Z\<
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ability to continue as a going concern 持续经营能力 7I 0[Ii
acceptability 可接受性，可接受程度 Svun
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acceptable level of detection risk 检查风险的可接受水平 v3 q.,I_
acceptance of engagement 接受委托 U6/$CH<pe
accepting the engagement for the first time 首次接受委托 ZS\~GQbG
access to asset 对资产的接触 3{*nG'@Mal
according to 根据，依据，依照 aI'MVKwMk
account balance 账户余额 )= ]u]7p}
account for 对……进行会计处理，核算；解释 Q6lC :cB<
accounting 会计，会计学 P/e6b
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accounting advisory serve 会计咨询服务 k=D}i\F8
accounting firm 会计师事务所 <T|?`;K
accounting information 会计信息，会计资料 $ 9%UAqk9
accounting period 会计期间 9ER !K
accounting policies 会计政策 _ a`J>~$
accounting professional bodies 会计职业组织，会计职业团体 jMV9r-{*+
accounting records 会计记录 } S,KUH.
accounting responsibility 会计责任 @7 j$$
accounting service 会计服务 QRL+-)DMc
accounting standards 会计准则 "gCqb;^
Accounting Standards for Business Enterprises 企业会计准则 2iV/?.<Z&
accounting system 会计系统 LZ 3PQL
accounting treatment 会计处理 \lBY4j+;
accuracy 准确性，精确性 (G<fvl!~
additional audit procedures 追加审计程序 ]aN]H a
addressee 收件人，收信人 lc8zF5
Administration of State-owned Assets (the～) 国有资产管理局 L $ki>._i\
administrative laws and regulations 行政法规 X<*-d6?gD`
adverse impact 不利影响，负面影响 u4QBD5T"
adverse opinion 反对意见 FIEA 'kUy
advisory group 咨询组，顾问组 ZK p9k 6
agency fee 代理费，代理费用 f(Uo?_as
aggregate 总计，合计为…… 7~2c"WE
alternation of document and record 变造文件和记录 ?Tr\r1s]
alternative audit procedures 替代审计程序，备选审计程序 x3L0;:Fx8P
amend 修改，修订 kx.8VUoM
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amortisation 摊销 NB=!1;^J
analytical capacity 分析能力 XKQ\Ts2<k
analytical procedures 分析性程序 :% m
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annual financial statements 年度会计报表，年度财务报表 W0qn$H
appendix 附录，附表 T }r}u
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applicable 适用的 i~sW_f +
applicable laws and regulations 适用的法规 vZJu =t
application systems 应用系统 :)g}x&A^$
apply consistently 一贯地执行，一贯地实施 N* NGC!p`N
appropriate 适当的，合适的； r0L'
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appropriate authorization 适当的授权 l/6$BP U`
appropriateness of audit evidence 审计证据的适当性 u
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approval 批准，核准 %SKJ#b
assertion (会计报表上的)认定；确认 kl[Jt)"4@
assessed level of control risk 对控制风险的评估，控制风险的评估水平 |Zm'! -_
asset 资产，财产 $s,Az_bs
asset restructuring 资产重组 #-{^={p "
assignment of duties 职责的划分 H5X.CcI&}
assistant 助理，助理人员 9JBVG~m+
associated company 联属公司，联营公司 G'c6%;0)
association 联合，结合；协会，社团 m(rd\ 3 d
assumption 假设，假定 W %_Cda5,
at a given date 在某一特定时日 Zg;%$ kSQ
attestation 鉴证，公证
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attestation service 鉴证服务 \yKYBfp-p
audit adjustment 审计调整 ToE^%J4
audit areas 审计领域 DR
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audit conclusion 审计结论 v~`'!N8
audit effectiveness 审计效果 m!LJK`g A
audit efficiency 审计效率 Y'eE({)<K
audit engagement letter 审计业务约定书 <4,LTB]9-
audit evidence 审计证据 O&@pi-=o
audit fee 审计费 qku}cWD9/_
audit files 审计档案 k+;XQEH
audit findings 审计中发现的事项 V \Sl->:
audit implementation stage 审计实施阶段 S*w; $`Y
audit mark 审计标识 cj@ar^=`K
audit materiality 审计重要性 Lxqv
audit method 审计方法 /pYp, ak
audit objective 审计目标，审计目的 ,cCBAO ueO
audit of financial statements 会计报表审计，财务报表审计 7AuzGA0y
audit opinion 审计意见 O;H|nW}
audit period 被审计期间，被审计年度 i{2ny$55h
audit plan 审计计划 R!y`p :O
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audit planning 编制审计计划，制定审计计划，审计计划 F$nc9x[S
audit planning stage 审计计划阶段 :/~TV
audit procedure 审计程序 >^ TcO
audit programme 审计程序表，具体审计计划 /j$`Cq3I
audit report 审计报告 a*bAf'=
audit report with a disclaimer of opinion 拒绝表示意见审计报告 J[{?Y'RUM
audit report with a qualified opinion 有保留意见的审计报告 fA" VLQE
audit report with an adverse opinion 否定意见的审计报告 . g8db d
audit report with dual dates 双重日期审计报告 _]6n ]koD,
audit reporting stage 审计报告阶段 4B$|UG
audit responsibility 审计责任 Z,JoxK2"
audit results 审计结果 G^&P'*
audit risk 审计风险 s~n@|
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audit sampling 审计抽样 MR}h}JEx0
audit sampling techniques 审计抽样方法，审计抽样技术 " gQJeMU
audit strategies 审计策略 "?r_ A*U
audit summary 审计总结，审计小结 ;:Q&Rf"@%
audit team 审计小组 @D+2dT0[M
audit test 审计测试 ~tB#Q6`nB
audit trail 审计轨迹 `FHKQ S5
audit work 审计工作 7x //4G
audit working paper 审计工作底稿 e
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audited financial statement 审计会计报表，已审计财务报表 \SyG#.$
Auditing Guidelines (the～) 审计规范指南 (K `@OwD
auditing standards 审计准则 H}PZJf_E
audit-oriented working paper (审计)业务类工作底稿 N"-U)d-.
authorisation 授权 ,ocAB;K
authorisation of transaction 交易的授权 6`V~cVu
availability 可获得性 GFfZ TA
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balance 余额；差额；平衡 Cd'`rs}3
balance sheet 资产负债表 E:ti]$$
bank 银行 v!6IH
bank account 银行账户，银行户头 Ux+UcBKm-
bank statement 银行对账单 4H_Q Q6
barter transaction 易货交易，以物换物交易 Bh5z 4
basis of audit 审计依据 f < pJ_
basis of preparation (会计报表的)编制基础 ?G<.W [3
book of account 账目，账簿 {vox
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borrowing 借款，贷款，借债 RI&V:1
branch 分支，分支机构，分店 ^
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brought forward (账户余额等的)承上年，承上期，承上页 6S&OE k
budget 预算 q:<vl^<j
building 建筑物；大楼 ? 5<x$YI
business conditions 业务情况，经营情况 I~) A!vp
business licence (企业等的)营业执照 J?_-Dg(=
business relation 业务关系 5j> olz=n}
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