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 ! =j\pu}
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审计词汇英汉对照 ]O'dwC
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ability to continue as a going concern 持续经营能力 N1rBpt
acceptability 可接受性，可接受程度 '<" eG!O
acceptable level of detection risk 检查风险的可接受水平 p!^ .;c
acceptance of engagement 接受委托 5MsE oLg
accepting the engagement for the first time 首次接受委托 t]?u<KD<
access to asset 对资产的接触 f t oz0Vb
according to 根据，依据，依照 a n K7j2
account balance 账户余额 B0Ql1x#x
account for 对……进行会计处理，核算；解释 bl. y4
accounting 会计，会计学 8&FnXh Zg4
accounting advisory serve 会计咨询服务 U 2k^X=yl
accounting firm 会计师事务所 jEr/*kv
accounting information 会计信息，会计资料 l]Ozy@
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accounting period 会计期间 ~Xi_bTAyAW
accounting policies 会计政策 '"C$E922
accounting professional bodies 会计职业组织，会计职业团体 ~~eR,H Yk
accounting records 会计记录 7kmU/ (8
accounting responsibility 会计责任 k2 Yh?OH
accounting service 会计服务 a1] @&D r
accounting standards 会计准则 L~N<<8?\
Accounting Standards for Business Enterprises 企业会计准则 (=:9pbP
accounting system 会计系统 _^cDB1I ?
accounting treatment 会计处理 '@1o M1
accuracy 准确性，精确性 ?c7 12a ?
additional audit procedures 追加审计程序 kL;sA'I:S
addressee 收件人，收信人 ycAQHY~n
Administration of State-owned Assets (the～) 国有资产管理局 KKm &~^ c
administrative laws and regulations 行政法规 l
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adverse impact 不利影响，负面影响
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adverse opinion 反对意见 `I+ G7K K
advisory group 咨询组，顾问组
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agency fee 代理费，代理费用 d~f_wN&r
aggregate 总计，合计为…… JSXudz5 c
alternation of document and record 变造文件和记录 d L%?k@R
alternative audit procedures 替代审计程序，备选审计程序 >?iL_YTX
amend 修改，修订 (jYHaTL6Y'
amortisation 摊销 _@I< H\^
analytical capacity 分析能力 + v. I|c
analytical procedures 分析性程序 I
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annual financial statements 年度会计报表，年度财务报表 b 4`t, D
appendix 附录，附表 ql, k 5.l
applicable 适用的 Pg[XIfBva
applicable laws and regulations 适用的法规 6t9Q,+nJ
application systems 应用系统 {E *dDv
apply consistently 一贯地执行，一贯地实施 \T)2J|mW
appropriate 适当的，合适的； ]`%}Q
征用，挪用 f0rM 4" 1
appropriate authorization 适当的授权 df_hmkyj
appropriateness of audit evidence 审计证据的适当性 ;=goIsk{Q
approval 批准，核准 TVVL1wZ
assertion (会计报表上的)认定；确认 |sd
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assessed level of control risk 对控制风险的评估，控制风险的评估水平 nNNs3h (Ss
asset 资产，财产 >Micc
asset restructuring 资产重组 h}PeXnRU
assignment of duties 职责的划分 )cnH %6X
assistant 助理，助理人员 &,B\ig1Jf
associated company 联属公司，联营公司 K
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association 联合，结合；协会，社团 ut8v&i1?
assumption 假设，假定 oujg(
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at a given date 在某一特定时日 E.V#Bk=
attestation 鉴证，公证 Rlc$2y@pU
attestation service 鉴证服务 M
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audit adjustment 审计调整 kSJWXNC
audit areas 审计领域 +"1@ 6,M
audit conclusion 审计结论 / NvHM$5O%
audit effectiveness 审计效果 . U.K nn
audit efficiency 审计效率 + ]I7]
audit engagement letter 审计业务约定书 ;.$ AhjqiP
audit evidence 审计证据 ph*? y
audit fee 审计费 )C^Z zmB
audit files 审计档案 b1An2 e[
audit findings 审计中发现的事项 )kLTyx2&
audit implementation stage 审计实施阶段 *?sdWRbu}l
audit mark 审计标识 ] %A mX-U
audit materiality 审计重要性 )+;Xfftz
audit method 审计方法 uE {r09^q\
audit objective 审计目标，审计目的 5>z`==N)
audit of financial statements 会计报表审计，财务报表审计 vv0A5p8H
audit opinion 审计意见 )l 0\T F
audit period 被审计期间，被审计年度 -'SpSy '_
audit plan 审计计划 J~.8.]gXW
audit planning 编制审计计划，制定审计计划，审计计划 MTm}qx@L
audit planning stage 审计计划阶段 z%ZAN-
audit procedure 审计程序 f(}?Sp_
audit programme 审计程序表，具体审计计划 )anprhc
audit report 审计报告 (jj= CLe
audit report with a disclaimer of opinion 拒绝表示意见审计报告 klkshlk d
audit report with a qualified opinion 有保留意见的审计报告 p0c*)_a*
audit report with an adverse opinion 否定意见的审计报告 4%k{vo5i
audit report with dual dates 双重日期审计报告 XcN"orAo
audit reporting stage 审计报告阶段 {O2
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audit responsibility 审计责任 a=m4)tjk
audit results 审计结果 ! @EZ
audit risk 审计风险 Tj0qq .
audit sampling 审计抽样 [2h 4%{R&
audit sampling techniques 审计抽样方法，审计抽样技术 =3
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audit strategies 审计策略 -M\ ae
audit summary 审计总结，审计小结 jtS-n Q|
audit team 审计小组 W(~7e?fO
audit test 审计测试 >;wh0dBe
audit trail 审计轨迹 jU~q~e7Te
audit work 审计工作 j
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audit working paper 审计工作底稿 _.
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audited financial statement 审计会计报表，已审计财务报表 =;HC7TUM&
Auditing Guidelines (the～) 审计规范指南 10?+6*d
auditing standards 审计准则 _]oNbcbt(
audit-oriented working paper (审计)业务类工作底稿 }:Q Q{h_
authorisation 授权 3MqyHOOv
authorisation of transaction 交易的授权 Y)V )g9
availability 可获得性 iX]tL:,~i
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balance 余额；差额；平衡 aK|], L
balance sheet 资产负债表 B EN
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bank 银行 mz -sazgV
bank account 银行账户，银行户头 WdtZ{H
bank statement 银行对账单 }\#u~ k!l
barter transaction 易货交易，以物换物交易 Pp{Re|.
basis of audit 审计依据 E\/J& .
basis of preparation (会计报表的)编制基础 H6o_*Y
book of account 账目，账簿 TzSEQ S{
borrowing 借款，贷款，借债 luvxwved
branch 分支，分支机构，分店 g
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brought forward (账户余额等的)承上年，承上期，承上页 JE~;g z]
budget 预算 YY4XCkt
building 建筑物；大楼 J 2H$ALl
business conditions 业务情况，经营情况 Ef)v("' w
business licence (企业等的)营业执照 2E 0A`
business relation 业务关系 O su 75@3
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