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 amY!qg0P*
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审计词汇英汉对照 ?m"( S oh
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ability to continue as a going concern 持续经营能力 C1 *v,i
acceptability 可接受性，可接受程度 >tW#/\x{
acceptable level of detection risk 检查风险的可接受水平 &gx%b*;`L0
acceptance of engagement 接受委托 { 9q4 )R}G
accepting the engagement for the first time 首次接受委托 O3kA;[f ;
access to asset 对资产的接触 O6^] =/wd
according to 根据，依据，依照 A6(/;+n
account balance 账户余额 7J< 5f)
account for 对……进行会计处理，核算；解释 RPRBmb940
accounting 会计，会计学 P+/e 2Y
accounting advisory serve 会计咨询服务 tK\~A,=
accounting firm 会计师事务所 ;u)I\3`* !
accounting information 会计信息，会计资料 $*fMR,~t&
accounting period 会计期间 BnasI;yW b
accounting policies 会计政策 20Wg=p9L
accounting professional bodies 会计职业组织，会计职业团体 7zG_(83)K
accounting records 会计记录 U z]|N6`
accounting responsibility 会计责任 =B @ 2#W #
accounting service 会计服务 )\$|X}uny&
accounting standards 会计准则 U-M>=3|N
Accounting Standards for Business Enterprises 企业会计准则 /IMFO:c
accounting system 会计系统 _I5Y"o
accounting treatment 会计处理 pZy~1 L
accuracy 准确性，精确性
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additional audit procedures 追加审计程序 / %io+94
addressee 收件人，收信人 ( S As-
Administration of State-owned Assets (the～) 国有资产管理局 KPUV@eQ,
administrative laws and regulations 行政法规 /mzlH
adverse impact 不利影响，负面影响 i=2N ;sAl
adverse opinion 反对意见 FU 4L6n
advisory group 咨询组，顾问组 nAdf= D'P
agency fee 代理费，代理费用 l,5+@i`5i
aggregate 总计，合计为……
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alternation of document and record 变造文件和记录 :d'8x
alternative audit procedures 替代审计程序，备选审计程序 }k .Z~1y
amend 修改，修订 Otn1w BI
amortisation 摊销 m ~$v;?i
analytical capacity 分析能力 K]w'&Qm8W
analytical procedures 分析性程序 lL0APT;
annual financial statements 年度会计报表，年度财务报表 5` p.#
appendix 附录，附表 GnJt0 {
applicable 适用的 "f OV^B
applicable laws and regulations 适用的法规 @ f3 E`8
application systems 应用系统 ;
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apply consistently 一贯地执行，一贯地实施 a9Zq{Ysj
appropriate 适当的，合适的； 9_/:[N6|c|
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appropriate authorization 适当的授权 .HABNPNg(
appropriateness of audit evidence 审计证据的适当性 uW
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approval 批准，核准 {
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assertion (会计报表上的)认定；确认 DkDmE
assessed level of control risk 对控制风险的评估，控制风险的评估水平 q'
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asset 资产，财产 bW(0Ng
asset restructuring 资产重组 }i&/ G +_
assignment of duties 职责的划分 NC6&x=!3
assistant 助理，助理人员 l9Q- i J
associated company 联属公司，联营公司 mj7#&r,1l
association 联合，结合；协会，社团 5*u+q2\F
assumption 假设，假定 \1M4Dl5!
at a given date 在某一特定时日 0?|<I{z2
attestation 鉴证，公证 `C'H.g\>2Q
attestation service 鉴证服务 iuul7VR-%
audit adjustment 审计调整 >
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audit areas 审计领域 &s>Jb?_5Mx
audit conclusion 审计结论 M x" \5i
audit effectiveness 审计效果 2&J)dtqz
audit efficiency 审计效率 `r 4fm`<
audit engagement letter 审计业务约定书 XfIJ 4ZM5
audit evidence 审计证据 7D_ =
audit fee 审计费 m+z&
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audit files 审计档案 "qy,*{~
audit findings 审计中发现的事项 KLk~Y0$:v
audit implementation stage 审计实施阶段 +D*Z _Yh6
audit mark 审计标识 !^G\9"4A
audit materiality 审计重要性 l,aay-E
audit method 审计方法 ,64 -1!
audit objective 审计目标，审计目的 AbW6x
audit of financial statements 会计报表审计，财务报表审计 ~6md !o%i
audit opinion 审计意见 i SQu#p @
audit period 被审计期间，被审计年度
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audit plan 审计计划 M&M 6;Ph
audit planning 编制审计计划，制定审计计划，审计计划 6j|{`Zd)G
audit planning stage 审计计划阶段 6Q5 ^> \Y
audit procedure 审计程序 +:/%3}`
audit programme 审计程序表，具体审计计划 vtJJ#8a]
audit report 审计报告 P16~Qj
audit report with a disclaimer of opinion 拒绝表示意见审计报告 `){.+S(5C
audit report with a qualified opinion 有保留意见的审计报告 ,|/f`Pl
audit report with an adverse opinion 否定意见的审计报告 9%obq/Lb
audit report with dual dates 双重日期审计报告 "Z+k =~(
audit reporting stage 审计报告阶段 m+$VVn3Z}
audit responsibility 审计责任 '$+ogBS
audit results 审计结果 8z q=N#x
audit risk 审计风险 NvX[zqNP_R
audit sampling 审计抽样 4s
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audit sampling techniques 审计抽样方法，审计抽样技术 *lJxH8 \
audit strategies 审计策略 d2L&Z_ }
audit summary 审计总结，审计小结 7F.4Ga;
audit team 审计小组 j![\& z
audit test 审计测试
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audit trail 审计轨迹 ;q>ah!"k
audit work 审计工作
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audit working paper 审计工作底稿 fI|$K )K
audited financial statement 审计会计报表，已审计财务报表 {id4:^u&;
Auditing Guidelines (the～) 审计规范指南 WTiD[u
auditing standards 审计准则 a?oI>8*
audit-oriented working paper (审计)业务类工作底稿 )=(kBWM
authorisation 授权 uhq8
authorisation of transaction 交易的授权 AbOf6%Env
availability 可获得性 Gav$HLx
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balance 余额；差额；平衡 ;5Ac
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balance sheet 资产负债表 cm +P]8o%{
bank 银行 j 5 h-dK
bank account 银行账户，银行户头 B `sAk
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bank statement 银行对账单 'Z]w^<
barter transaction 易货交易，以物换物交易 PQE =D0
basis of audit 审计依据 gnHbb-<i,
basis of preparation (会计报表的)编制基础 Zj
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book of account 账目，账簿 b\5F ]r
borrowing 借款，贷款，借债
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branch 分支，分支机构，分店 "9807OME
brought forward (账户余额等的)承上年，承上期，承上页 Pc ] H P
budget 预算 1xx}~|F?|
building 建筑物；大楼 5~S5F3
business conditions 业务情况，经营情况 -t U'yKhn
business licence (企业等的)营业执照 BFt> 9x]T
business relation 业务关系 NX&_p!_V
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