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 mSYjc)z
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审计词汇英汉对照 /pMOinuO
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ability to continue as a going concern 持续经营能力 KVZ
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acceptability 可接受性，可接受程度 +Tum K.
acceptable level of detection risk 检查风险的可接受水平 /A9RmTb
acceptance of engagement 接受委托 eB0exPz%
accepting the engagement for the first time 首次接受委托 Nh \vWAz9
access to asset 对资产的接触 x/,;:S
according to 根据，依据，依照 7I3_$uF
account balance 账户余额 %+*=Vr
account for 对……进行会计处理，核算；解释 ,X!6|l8
accounting 会计，会计学 NK|UeL7ght
accounting advisory serve 会计咨询服务 ny-:%A
accounting firm 会计师事务所 W9SU1{*9
accounting information 会计信息，会计资料 e:O,$R#g
accounting period 会计期间 xsa `R^5/c
accounting policies 会计政策
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accounting professional bodies 会计职业组织，会计职业团体 w)dnmrKDZg
accounting records 会计记录 )oIh?-WL
accounting responsibility 会计责任 U[wx){[|
accounting service 会计服务 sK2N3 B&6
accounting standards 会计准则 K P]ar
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Accounting Standards for Business Enterprises 企业会计准则 1Q@]b_"Xh
accounting system 会计系统 j_JY[sex
accounting treatment 会计处理 wnS,Jl
accuracy 准确性，精确性 %bnXZA2Sx
additional audit procedures 追加审计程序 z +MH co"
addressee 收件人，收信人 $tZ
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Administration of State-owned Assets (the～) 国有资产管理局 o /N!l]r
administrative laws and regulations 行政法规 =x<N+vjXY
adverse impact 不利影响，负面影响 6b|<$Je9
adverse opinion 反对意见 fo ~uI(rk
advisory group 咨询组，顾问组 4en3yA0.w
agency fee 代理费，代理费用 t/;2rIx>
aggregate 总计，合计为…… fZiAl7b!
alternation of document and record 变造文件和记录 "B QnP9
alternative audit procedures 替代审计程序，备选审计程序 |5 V0_79
amend 修改，修订 xF8r+{_J)
amortisation 摊销 TIGtX]`
analytical capacity 分析能力 6H |1IrG
analytical procedures 分析性程序 Im;%.J
annual financial statements 年度会计报表，年度财务报表 ]oP1c-GEk
appendix 附录，附表 ? i _ACKpw
applicable 适用的 / l$enexSt
applicable laws and regulations 适用的法规 /3,/j)`a
application systems 应用系统 9nR\7!_
apply consistently 一贯地执行，一贯地实施 [xqV`(vM
appropriate 适当的，合适的； %7ng AIg
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appropriate authorization 适当的授权 a{`hAI${
appropriateness of audit evidence 审计证据的适当性 = wz}yfdrC
approval 批准，核准 &5 "! 0
assertion (会计报表上的)认定；确认 ed6@o4D/kf
assessed level of control risk 对控制风险的评估，控制风险的评估水平 ?
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asset 资产，财产 s|\)Y*B`
asset restructuring 资产重组 wtS*-;W
assignment of duties 职责的划分 xO|r<R7d7
assistant 助理，助理人员 s+:|b ~
associated company 联属公司，联营公司 [lzd'
association 联合，结合；协会，社团 0he3[m}Nr
assumption 假设，假定 R /=rNUe
at a given date 在某一特定时日 4aHogheg
attestation 鉴证，公证 +p%3pnj:K
attestation service 鉴证服务 ep6+YK:cn
audit adjustment 审计调整 Da-Lf2qT9
audit areas 审计领域 P) vD?)Q
audit conclusion 审计结论 c {= ; lT
audit effectiveness 审计效果 ">[#Ops-;$
audit efficiency 审计效率 +[G9PP6
audit engagement letter 审计业务约定书 7${<u 0((!
audit evidence 审计证据 `G$>T#Dq
audit fee 审计费 PK+sGV
audit files 审计档案 Uj5-x%~
audit findings 审计中发现的事项 \OW:-
audit implementation stage 审计实施阶段 =+iY<~8
audit mark 审计标识 2F2Hl
audit materiality 审计重要性 0=>$J
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audit method 审计方法 AX`T ku
audit objective 审计目标，审计目的 70qEqNoC
audit of financial statements 会计报表审计，财务报表审计 e \6H.9=
audit opinion 审计意见 bB $f=W!m%
audit period 被审计期间，被审计年度 j!4{+&Laq
audit plan 审计计划 |.)LZP,
audit planning 编制审计计划，制定审计计划，审计计划 CzBYH
audit planning stage 审计计划阶段 O h@z<1eYZ
audit procedure 审计程序 Y:DopKRD
audit programme 审计程序表，具体审计计划 8"&!3_
audit report 审计报告 m}l) ;P^
audit report with a disclaimer of opinion 拒绝表示意见审计报告 %Xh}{ o$G
audit report with a qualified opinion 有保留意见的审计报告 v6 5C
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audit report with an adverse opinion 否定意见的审计报告 s, Gl{
audit report with dual dates 双重日期审计报告 k{2Gq1S {
audit reporting stage 审计报告阶段 w-Ph-L/
audit responsibility 审计责任 %r|sb=(yT
audit results 审计结果 pB:XNkxL
audit risk 审计风险 "}71z
audit sampling 审计抽样 Pxl , "
audit sampling techniques 审计抽样方法，审计抽样技术 Z :{|
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audit strategies 审计策略 ] hT\"5&6
audit summary 审计总结，审计小结 {.LJ(|( Mz
audit team 审计小组 {]\7
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audit test 审计测试 PSJj$bt;<+
audit trail 审计轨迹 _%CM<z
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audit work 审计工作 K+~ ?yOQj
audit working paper 审计工作底稿 :A8r{`R'N
audited financial statement 审计会计报表，已审计财务报表 ZS.=GjK
Auditing Guidelines (the～) 审计规范指南 UV2W~g
auditing standards 审计准则 t~L4wr{B
audit-oriented working paper (审计)业务类工作底稿 Sqa9+'
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authorisation 授权 ^Q#_
authorisation of transaction 交易的授权 Z' i@;^=A
availability 可获得性 ]faj j\
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balance 余额；差额；平衡 cq[9#@
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balance sheet 资产负债表 z\eQB% aM
bank 银行 $q\"d?n
bank account 银行账户，银行户头 JL,Y9G*]s
bank statement 银行对账单 S})f`X9_}
barter transaction 易货交易，以物换物交易 k@7# 8(3
basis of audit 审计依据 `dm* vd
basis of preparation (会计报表的)编制基础 XHA| v
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book of account 账目，账簿 qiet
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borrowing 借款，贷款，借债 J=-z~\f56
branch 分支，分支机构，分店 B :%Vq2`
brought forward (账户余额等的)承上年，承上期，承上页 xuUEJ
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budget 预算 qIJc\
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building 建筑物；大楼 eQi^d/yi
business conditions 业务情况，经营情况 45 ^ Z5t
business licence (企业等的)营业执照 >12jU m)
business relation 业务关系 a6 gw6jQ
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