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
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审计词汇英汉对照 2DdLqZY#
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ability to continue as a going concern 持续经营能力 3Pe JPw
acceptability 可接受性，可接受程度 4zb V' ]
acceptable level of detection risk 检查风险的可接受水平 uW_ /7ex
acceptance of engagement 接受委托 S^=/}P T'
accepting the engagement for the first time 首次接受委托 $&
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access to asset 对资产的接触 \9Zfu4WR
according to 根据，依据，依照 -ou L 4
account balance 账户余额 )@M|YM1+
account for 对……进行会计处理，核算；解释 czi!q1<vg
accounting 会计，会计学 [T|1 Qq7
accounting advisory serve 会计咨询服务 g&5VorGx
accounting firm 会计师事务所 <W kLwP3^
accounting information 会计信息，会计资料 %'5 wwl
accounting period 会计期间 -bQvJ`iF
accounting policies 会计政策 kIo ?<=F8T
accounting professional bodies 会计职业组织，会计职业团体 ]HT>-Ba;{h
accounting records 会计记录 1&nrZG9
accounting responsibility 会计责任 `&JA7UD>
accounting service 会计服务 5|z[%x~f
accounting standards 会计准则 #2,L)E\G8e
Accounting Standards for Business Enterprises 企业会计准则 "+Rm4_
accounting system 会计系统 b~echOj
accounting treatment 会计处理 36UW oo
accuracy 准确性，精确性 v>l?d27R
additional audit procedures 追加审计程序 ?"Q6;np*
addressee 收件人，收信人 ` XY[
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Administration of State-owned Assets (the～) 国有资产管理局 w` :KexD+
administrative laws and regulations 行政法规 <!$Cvx\U
adverse impact 不利影响，负面影响 q \Z1-sl~s
adverse opinion 反对意见 Vdyx74xX
advisory group 咨询组，顾问组 `r LMMYD=
agency fee 代理费，代理费用 ). b+S>k
aggregate 总计，合计为…… x SZw ,
alternation of document and record 变造文件和记录 UkQocZdZ
alternative audit procedures 替代审计程序，备选审计程序 ] UTP~2
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amend 修改，修订 a)b@en;v
amortisation 摊销 ypVr"fWB
analytical capacity 分析能力 2V 'Tt 3
analytical procedures 分析性程序 !{\c`Z<#
annual financial statements 年度会计报表，年度财务报表 U {v_0\ES
appendix 附录，附表 e&nw&9vo
applicable 适用的 :{<HiJdp
applicable laws and regulations 适用的法规 ^ jA}*YP
application systems 应用系统 >48Y-w
apply consistently 一贯地执行，一贯地实施 VtFh1FDI\
appropriate 适当的，合适的； S?$T=[yY)
征用，挪用 .quc i(D
appropriate authorization 适当的授权
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appropriateness of audit evidence 审计证据的适当性 SNFz#*
approval 批准，核准 UI'eD)WR
assertion (会计报表上的)认定；确认 Ho|n\7$
assessed level of control risk 对控制风险的评估，控制风险的评估水平 nK$m:=
asset 资产，财产 G<DUy^$i
asset restructuring 资产重组 .=S{
assignment of duties 职责的划分 E}+A)7m A
assistant 助理，助理人员 S/aPYrk>6
associated company 联属公司，联营公司 zvWQ&?&o2
association 联合，结合；协会，社团 z /=v@@tj
assumption 假设，假定 8%B @[YDe
at a given date 在某一特定时日 ^&%?Q_]
attestation 鉴证，公证 u@Lu.t!],
attestation service 鉴证服务 h J :+*46
audit adjustment 审计调整 L2%P
audit areas 审计领域 x&wUPo{
audit conclusion 审计结论 @ck2j3J/
audit effectiveness 审计效果 IA'AA|v
audit efficiency 审计效率 ^4:= b
audit engagement letter 审计业务约定书 ~x+w@4)a>
audit evidence 审计证据 xPv&(XZR
audit fee 审计费 ?a}~yz#B(
audit files 审计档案 # L R[6l
audit findings 审计中发现的事项 2}A V_]]
audit implementation stage 审计实施阶段 {iv=KF_S_
audit mark 审计标识 xM,3F jF
audit materiality 审计重要性 >v{m^|QqB
audit method 审计方法 EUgs2Fsb3
audit objective 审计目标，审计目的 I/l]Yv!
audit of financial statements 会计报表审计，财务报表审计 } e$);A|
audit opinion 审计意见 V !$m {)Y
audit period 被审计期间，被审计年度 U?>cm`DBP
audit plan 审计计划 s*@.qN
audit planning 编制审计计划，制定审计计划，审计计划 o2L/8q.
audit planning stage 审计计划阶段 KqQrxi?f-
audit procedure 审计程序 zob-z=='
audit programme 审计程序表，具体审计计划 wP
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audit report 审计报告 ?/~1z*XUW
audit report with a disclaimer of opinion 拒绝表示意见审计报告 JkmL'Zk>:
audit report with a qualified opinion 有保留意见的审计报告 P\R3/g
audit report with an adverse opinion 否定意见的审计报告 $H}Q"^rs
audit report with dual dates 双重日期审计报告 Q=[&~^ Y)
audit reporting stage 审计报告阶段 u/AN|
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audit responsibility 审计责任 sC
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audit results 审计结果 q b' ka+X
audit risk 审计风险 uIu0"pv`x
audit sampling 审计抽样 0M"E6 z)9
audit sampling techniques 审计抽样方法，审计抽样技术 H >B:jJf
audit strategies 审计策略 -
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audit summary 审计总结，审计小结 n| %{R|s
audit team 审计小组 : ;EzvRy
audit test 审计测试 Yr!3mU-Uvt
audit trail 审计轨迹 "6ZatRUd
audit work 审计工作 ~(c<ioIf
audit working paper 审计工作底稿 8
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audited financial statement 审计会计报表，已审计财务报表 sbV eB%k
Auditing Guidelines (the～) 审计规范指南 vDemY"wz
auditing standards 审计准则 I'!KWpYJT
audit-oriented working paper (审计)业务类工作底稿 wo/H:3^N
authorisation 授权 ,[x'S>
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authorisation of transaction 交易的授权 V j_
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availability 可获得性 )wC>Hq[mhW
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balance 余额；差额；平衡 6Z3v]X
balance sheet 资产负债表 +VJl#sc/;
bank 银行 Wrlmo '31
bank account 银行账户，银行户头 JS4pJe\q
bank statement 银行对账单 yF*JzE 7,
barter transaction 易货交易，以物换物交易 l4; LV7Ji
basis of audit 审计依据 #M:W?&.
basis of preparation (会计报表的)编制基础 =(o$1v/k
book of account 账目，账簿 iU &V}p
borrowing 借款，贷款，借债 {W-PYHZ;
branch 分支，分支机构，分店 T+\BX$w/4e
brought forward (账户余额等的)承上年，承上期，承上页 Qt k'^Fc
budget 预算 niFjsTA.Z
building 建筑物；大楼 Yy&0b(m U
business conditions 业务情况，经营情况 `jJb) z3D
business licence (企业等的)营业执照 Jyd%!v
business relation 业务关系 h"[
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