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 p2Fff4nQ
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审计词汇英汉对照 'ixu+.ZL/
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ability to continue as a going concern 持续经营能力 ;@R=CQ6
acceptability 可接受性，可接受程度 eumpNF%$
acceptable level of detection risk 检查风险的可接受水平 fI ([vI
acceptance of engagement 接受委托 eXdE ?j
accepting the engagement for the first time 首次接受委托 fi.[a8w:W
access to asset 对资产的接触 &+v!mw
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according to 根据，依据，依照 -4 !9cE
account balance 账户余额 HpX ;:/I
account for 对……进行会计处理，核算；解释 }KZt7)
accounting 会计，会计学 5RysN=czA
accounting advisory serve 会计咨询服务 dvl'Sq
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accounting firm 会计师事务所 9h$08l
accounting information 会计信息，会计资料 v.Y?<=E+<d
accounting period 会计期间 MY]<^/Q
accounting policies 会计政策 #rkz:ir4
accounting professional bodies 会计职业组织，会计职业团体 6y N8 (&`
accounting records 会计记录
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accounting responsibility 会计责任 D ; bHX
accounting service 会计服务 XFiP8aX<
accounting standards 会计准则 4%s6 d,6"
Accounting Standards for Business Enterprises 企业会计准则 c\\'x\J7
accounting system 会计系统 xR`W9Z5
accounting treatment 会计处理 vTdJe
accuracy 准确性，精确性 $k|:V&6SV
additional audit procedures 追加审计程序 K_" denzT+
addressee 收件人，收信人 >& z=ktB
Administration of State-owned Assets (the～) 国有资产管理局 4N- T=Ig
administrative laws and regulations 行政法规 m@Vz42g~+
adverse impact 不利影响，负面影响 5@kNvi
adverse opinion 反对意见 }CCTz0[D"
advisory group 咨询组，顾问组 ~7$4w# of0
agency fee 代理费，代理费用 mz'r<v2Tc
aggregate 总计，合计为…… 7`c\~_Df_
alternation of document and record 变造文件和记录 H`:2J8
alternative audit procedures 替代审计程序，备选审计程序 ,3As
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amend 修改，修订 Duu)8ru
amortisation 摊销 fUg<+|v*
analytical capacity 分析能力 'kC,pN{->
analytical procedures 分析性程序 B,_/'DneQK
annual financial statements 年度会计报表，年度财务报表 m);0 sb
appendix 附录，附表
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applicable 适用的 pr) `7VuKp
applicable laws and regulations 适用的法规 '=Z]mi/aw
application systems 应用系统 \Xr
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apply consistently 一贯地执行，一贯地实施 jgW- &nK!
appropriate 适当的，合适的；
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appropriate authorization 适当的授权 6 `
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appropriateness of audit evidence 审计证据的适当性 8? za&v
approval 批准，核准 j^V r!y
assertion (会计报表上的)认定；确认 D[" ~G v
assessed level of control risk 对控制风险的评估，控制风险的评估水平 %lbDcEsf9
asset 资产，财产 @F-InfB8.
asset restructuring 资产重组 S /kM #
assignment of duties 职责的划分 e}u68|\EC
assistant 助理，助理人员 cOq'MD r
associated company 联属公司，联营公司 FoNkISzW
association 联合，结合；协会，社团 /Z ?$!u4I
assumption 假设，假定 cR *5iqA
at a given date 在某一特定时日 R_7[7 /a
attestation 鉴证，公证 WCdl 25L #
attestation service 鉴证服务 j GSY$nt9
audit adjustment 审计调整 Tx1 9\ \r
audit areas 审计领域 n `Y"b&
audit conclusion 审计结论 2I@d=T{K
audit effectiveness 审计效果 2 d# 3LnO
audit efficiency 审计效率 ~\oF}7l$
audit engagement letter 审计业务约定书 [XKudw%
audit evidence 审计证据 Xv&&U@7
audit fee 审计费
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audit files 审计档案 MP3Vo|}3
audit findings 审计中发现的事项 Pss$[ %
audit implementation stage 审计实施阶段 IW{} l=D/
audit mark 审计标识 Z0'&@P$
audit materiality 审计重要性 x@)G@'vV|
audit method 审计方法 u^4$<f d
audit objective 审计目标，审计目的 sc0.!6^'V
audit of financial statements 会计报表审计，财务报表审计 F 4*ssx
audit opinion 审计意见 a$AR
audit period 被审计期间，被审计年度 B@ xjwBUk
audit plan 审计计划 }mYxI^n
audit planning 编制审计计划，制定审计计划，审计计划 "M !]t,?S
audit planning stage 审计计划阶段 [
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audit procedure 审计程序 iCtDV5
audit programme 审计程序表，具体审计计划 8)o%0#;0B
audit report 审计报告 ( 6crWw{3
audit report with a disclaimer of opinion 拒绝表示意见审计报告
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audit report with a qualified opinion 有保留意见的审计报告 )yt_i' D}
audit report with an adverse opinion 否定意见的审计报告 EEn8]qJC
audit report with dual dates 双重日期审计报告 * @=ZzL
audit reporting stage 审计报告阶段 ]i:_^z)R
audit responsibility 审计责任 MtD0e@
audit results 审计结果 VrIR!9%
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audit risk 审计风险 > lV'}0u)
audit sampling 审计抽样
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audit sampling techniques 审计抽样方法，审计抽样技术 &E+mXEve
audit strategies 审计策略 c<a)Yq
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audit summary 审计总结，审计小结 Tpd|+60g
audit team 审计小组 ^ 7SE2Zi
audit test 审计测试 SYd6D@^2j
audit trail 审计轨迹 67g"8R#.V
audit work 审计工作 KSA E!+
audit working paper 审计工作底稿 FPE%h =sw
audited financial statement 审计会计报表，已审计财务报表 W>j@E|m$
Auditing Guidelines (the～) 审计规范指南 sx n{uRF
auditing standards 审计准则 N`HiNb
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audit-oriented working paper (审计)业务类工作底稿 @Cml^v@`L
authorisation 授权 |kGQ~:k+P
authorisation of transaction 交易的授权 dLfB){>S
availability 可获得性 YvG=P<_xw
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balance 余额；差额；平衡 c[>xM3=e^q
balance sheet 资产负债表 T' > MXFLh
bank 银行 bP Q=88*
bank account 银行账户，银行户头 dSI <s^n
bank statement 银行对账单 i ctV7)
barter transaction 易货交易，以物换物交易 )`BKEa f
basis of audit 审计依据 =z!^O T6eb
basis of preparation (会计报表的)编制基础 ueyQ&+6 r
book of account 账目，账簿 I<rT \':9
borrowing 借款，贷款，借债 jx{wOb~oO)
branch 分支，分支机构，分店 #\ 8"d
brought forward (账户余额等的)承上年，承上期，承上页 EeR} 34
budget 预算 2e9.U/9
building 建筑物；大楼 !pZ<{|cH
business conditions 业务情况，经营情况 UDT\Xc
business licence (企业等的)营业执照 rS!M0Hq>t
business relation 业务关系 &/n*>%2
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