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 W]Nc6 B*gI
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审计词汇英汉对照 [c -|`d^
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ability to continue as a going concern 持续经营能力 }I MV@ z B
acceptability 可接受性，可接受程度 9 ~$E+ m(
acceptable level of detection risk 检查风险的可接受水平 a#G3 dY>
acceptance of engagement 接受委托 +sTPTCLE
accepting the engagement for the first time 首次接受委托 WgG$ r
access to asset 对资产的接触 *>`6{0, 9
according to 根据，依据，依照 p-l FzNPc0
account balance 账户余额 ,`OQAJ)>
account for 对……进行会计处理，核算；解释 b#"&]s-
accounting 会计，会计学 V r d16s
accounting advisory serve 会计咨询服务 ?Ok&,\F@E
accounting firm 会计师事务所 @v:Eh
accounting information 会计信息，会计资料 \YFM5l;IU
accounting period 会计期间 LE)$_i8gX
accounting policies 会计政策 -/0aGqY
accounting professional bodies 会计职业组织，会计职业团体 Jh<s '&FR
accounting records 会计记录 FC~%G&K/q^
accounting responsibility 会计责任 :>o 0zG[;f
accounting service 会计服务 -"{g kjuv
accounting standards 会计准则 ?Z4%u8Krvz
Accounting Standards for Business Enterprises 企业会计准则 @H3x51PT(m
accounting system 会计系统 2`%a[t@M.
accounting treatment 会计处理 Zy.ls&<:
accuracy 准确性，精确性 /u_9uJ"-K(
additional audit procedures 追加审计程序 VXlAK(
addressee 收件人，收信人 GK Ol{och
Administration of State-owned Assets (the～) 国有资产管理局 QS n18V>{
administrative laws and regulations 行政法规 _<DOA:'v
adverse impact 不利影响，负面影响 qJ f\,7mi
adverse opinion 反对意见 Mu-k vgO`L
advisory group 咨询组，顾问组 #U7pT!
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agency fee 代理费，代理费用 4eG\>#5
aggregate 总计，合计为…… <3/_'/ C
alternation of document and record 变造文件和记录 )n 1[#x^I
alternative audit procedures 替代审计程序，备选审计程序 c53:E'
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amend 修改，修订 aG]^8`~>'
amortisation 摊销 uFb
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analytical capacity 分析能力 U 8p %MFD
analytical procedures 分析性程序 lN8l71N^
annual financial statements 年度会计报表，年度财务报表 Jw&Fox7p
appendix 附录，附表 i7v =o#
applicable 适用的 <%`Rku
applicable laws and regulations 适用的法规 ,nCvA%B!
application systems 应用系统
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apply consistently 一贯地执行，一贯地实施 <5
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appropriate 适当的，合适的； Y)$%-'=b+
征用，挪用 (9TSH3f?
appropriate authorization 适当的授权 &l!T 2PX!
appropriateness of audit evidence 审计证据的适当性 c#`IF6qj
approval 批准，核准 a rRU` 6?
assertion (会计报表上的)认定；确认 1E'P Sq
assessed level of control risk 对控制风险的评估，控制风险的评估水平 Q<g
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asset 资产，财产 =au!rda
asset restructuring 资产重组 *}';q`u }
assignment of duties 职责的划分 HB$?}V
assistant 助理，助理人员 A>e-eD xi
associated company 联属公司，联营公司 rnQ_ 0d
association 联合，结合；协会，社团 a
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assumption 假设，假定 dKC*QHU
at a given date 在某一特定时日 U <q`f-
attestation 鉴证，公证 /988K-5k
attestation service 鉴证服务 MEJX5qG6m
audit adjustment 审计调整 )8eb(!}7
audit areas 审计领域 tPN CdA
audit conclusion 审计结论 u*W! !(P/
audit effectiveness 审计效果 9E8&~y
audit efficiency 审计效率 afna 7TlS
audit engagement letter 审计业务约定书 H S
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audit evidence 审计证据 _x3=i\O,
audit fee 审计费 0s H~yvM5
audit files 审计档案 S
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audit findings 审计中发现的事项 QxxPImubB
audit implementation stage 审计实施阶段 g6P^ JW}.
audit mark 审计标识 ]];pWlo!
audit materiality 审计重要性 &7>]# *
audit method 审计方法 +F8K%.Q_
audit objective 审计目标，审计目的 a~a:mM > p
audit of financial statements 会计报表审计，财务报表审计 #Ha" rr46p
audit opinion 审计意见 jAue+ tB
audit period 被审计期间，被审计年度 44B D2`nF
audit plan 审计计划 YcclO
audit planning 编制审计计划，制定审计计划，审计计划 "+Ys}t~2
audit planning stage 审计计划阶段 7CSz
audit procedure 审计程序 .boB b<
audit programme 审计程序表，具体审计计划 `H>&d K|/
audit report 审计报告 9L3P'!Z
audit report with a disclaimer of opinion 拒绝表示意见审计报告 <H-kR\
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audit report with a qualified opinion 有保留意见的审计报告 3!/J!X3L
audit report with an adverse opinion 否定意见的审计报告 S9
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audit report with dual dates 双重日期审计报告 :t9![y[=|
audit reporting stage 审计报告阶段 S;gy:n!t
audit responsibility 审计责任 ZWGX*F#}P
audit results 审计结果 o<
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audit risk 审计风险 _e ;b B?S
audit sampling 审计抽样 9&Un|cr
audit sampling techniques 审计抽样方法，审计抽样技术 x=L"qC9f/
audit strategies 审计策略 u 0sN[<
audit summary 审计总结，审计小结 do.>Y}d
audit team 审计小组 +HRtuRv0T
audit test 审计测试 XOQ0(e6
audit trail 审计轨迹 UF6U5],`u
audit work 审计工作 v O&X<5?Qc
audit working paper 审计工作底稿 \9tJ/~
audited financial statement 审计会计报表，已审计财务报表 3`vKEThY)
Auditing Guidelines (the～) 审计规范指南 T,uF^%$@AQ
auditing standards 审计准则 kdlmj[=
audit-oriented working paper (审计)业务类工作底稿 1@ &J"*
authorisation 授权 y= f. ;
authorisation of transaction 交易的授权 9
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availability 可获得性 =_iYT044p
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balance 余额；差额；平衡 "DGap*=J
balance sheet 资产负债表 1!;~Y#
bank 银行 ^c(r4#}$"
bank account 银行账户，银行户头 R@NFpiw
bank statement 银行对账单 r(Z ?Fs/
barter transaction 易货交易，以物换物交易 <pa-C2Ky
basis of audit 审计依据 9I
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basis of preparation (会计报表的)编制基础 7 kA+F +f
book of account 账目，账簿 'jE /
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borrowing 借款，贷款，借债 bV2a2#kj
branch 分支，分支机构，分店 0-{E% k
brought forward (账户余额等的)承上年，承上期，承上页 zDtC]y'
budget 预算 YcwDNsk
building 建筑物；大楼 517wduj
business conditions 业务情况，经营情况 4gev^ /
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business licence (企业等的)营业执照 /ar0K9`c
business relation 业务关系 66
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