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+0jFu
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审计词汇英汉对照 W~ !uSrY
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ability to continue as a going concern 持续经营能力 LL Mom.
acceptability 可接受性，可接受程度 T{US zMj
acceptable level of detection risk 检查风险的可接受水平 kBRy(?Mft&
acceptance of engagement 接受委托 P^)J^{r
accepting the engagement for the first time 首次接受委托 + a,x
access to asset 对资产的接触 m,Fug1+N
according to 根据，依据，依照 <>Nq ]WqA
account balance 账户余额 7;8#iS/
account for 对……进行会计处理，核算；解释 1ti9FQ
accounting 会计，会计学 Knjg`f
accounting advisory serve 会计咨询服务 < Z>p1S
accounting firm 会计师事务所 ;VS\'#{e
accounting information 会计信息，会计资料 W
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accounting period 会计期间 |z +K]R8_
accounting policies 会计政策 ~+~^ c|
accounting professional bodies 会计职业组织，会计职业团体 o^\L41x3
accounting records 会计记录 $`wo8A|
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accounting responsibility 会计责任 z6Xn9
accounting service 会计服务 q-3e^-S*
accounting standards 会计准则 8fH. E
Accounting Standards for Business Enterprises 企业会计准则 + kj
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accounting system 会计系统 U WU PY
accounting treatment 会计处理 |Ok=aV7
accuracy 准确性，精确性 # cAX9LV
additional audit procedures 追加审计程序 (2l?~CaK
addressee 收件人，收信人 tLD(%s_
Administration of State-owned Assets (the～) 国有资产管理局 J ;|i6q q
administrative laws and regulations 行政法规 ju8DmC5
adverse impact 不利影响，负面影响 vJ a? 5Jr
adverse opinion 反对意见 9i?Q=Vuc~<
advisory group 咨询组，顾问组 6p}dl>T_y
agency fee 代理费，代理费用 sT <XZLu
aggregate 总计，合计为…… B.oD9 <9
alternation of document and record 变造文件和记录 9R1S20O
alternative audit procedures 替代审计程序，备选审计程序 %n!7'XF'[
amend 修改，修订 EQvZ(-_;4
amortisation 摊销 S_|VlI
analytical capacity 分析能力 K]Rb~+a<
analytical procedures 分析性程序 M, R**z
annual financial statements 年度会计报表，年度财务报表 ukAE7O(W&
appendix 附录，附表 X%lk] &2
applicable 适用的 Ltrw)H}
applicable laws and regulations 适用的法规 :rdnb=n
application systems 应用系统 "?f_U /+D<
apply consistently 一贯地执行，一贯地实施 ? JliKFD%
appropriate 适当的，合适的； 'k1vV
征用，挪用 h%[1V
appropriate authorization 适当的授权 {I9<W'k{
appropriateness of audit evidence 审计证据的适当性 ]T<\d-!CZN
approval 批准，核准 ;&~9k?v7L
assertion (会计报表上的)认定；确认 xfFsW^w
assessed level of control risk 对控制风险的评估，控制风险的评估水平 6$ \69
asset 资产，财产 b&_u+g
asset restructuring 资产重组 G,,7.%eib=
assignment of duties 职责的划分 j
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assistant 助理，助理人员 ySP%i6!au
associated company 联属公司，联营公司 tT` { xM
association 联合，结合；协会，社团 8IQ qDEY^
assumption 假设，假定 q Xj]O3
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at a given date 在某一特定时日 '0t No.8K
attestation 鉴证，公证 pLtAusx
attestation service 鉴证服务 )"sJaHx<
audit adjustment 审计调整 tsys</E&
audit areas 审计领域 &f_ua)cyY
audit conclusion 审计结论 y=k!>Y|E
audit effectiveness 审计效果 |-zefzD|
audit efficiency 审计效率 0 \DlzIO
audit engagement letter 审计业务约定书 0\tdxi
audit evidence 审计证据 mzH3Q56 4
audit fee 审计费 C%T$l8$
audit files 审计档案 *3s,~<''%
audit findings 审计中发现的事项 _u QxrB"9
audit implementation stage 审计实施阶段 Q!`
audit mark 审计标识 [`/d$V!e
audit materiality 审计重要性 G$7!/O%#_
audit method 审计方法 Cu-z`.#}R
audit objective 审计目标，审计目的 (! "+\KY
audit of financial statements 会计报表审计，财务报表审计 /~6)Vt
audit opinion 审计意见 O@7={)6qc
audit period 被审计期间，被审计年度 c[z aYcbl
audit plan 审计计划 qV&ai {G:
audit planning 编制审计计划，制定审计计划，审计计划 U!D\Vd
audit planning stage 审计计划阶段 Bm:N@w
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audit procedure 审计程序 9|5>?'CqP
audit programme 审计程序表，具体审计计划 {+ @M!
audit report 审计报告 E
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 J,,
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audit report with a qualified opinion 有保留意见的审计报告 Z0!yTM/C
audit report with an adverse opinion 否定意见的审计报告 a&)4Dv0
audit report with dual dates 双重日期审计报告 m `B .3
audit reporting stage 审计报告阶段 ^^
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audit responsibility 审计责任 c8}jO=/5+
audit results 审计结果 v#E RXIrf
audit risk 审计风险 r;'Vy0?AL
audit sampling 审计抽样 2& ZoG%)
audit sampling techniques 审计抽样方法，审计抽样技术 +~l`rJ
audit strategies 审计策略 a0*qK)gH
audit summary 审计总结，审计小结 #1VejeTi
audit team 审计小组 y>iot e~
audit test 审计测试 0OF ]|hH
audit trail 审计轨迹 jQRl-[n
audit work 审计工作 F ?.J 1]
audit working paper 审计工作底稿 e,I{+ ^P
audited financial statement 审计会计报表，已审计财务报表 S/H!a:_5r
Auditing Guidelines (the～) 审计规范指南 ?CHFy 2%Y
auditing standards 审计准则 ^/_1
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audit-oriented working paper (审计)业务类工作底稿 p({)Z U3
authorisation 授权 >#8J@=iuqv
authorisation of transaction 交易的授权 e(~Y! :Q#O
availability 可获得性 Y&y5^nG
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balance 余额；差额；平衡 ~h@<14c{X
balance sheet 资产负债表 ~RIn7/A
bank 银行 kf >L
bank account 银行账户，银行户头 ` 8OA:4).
bank statement 银行对账单 [ (eO_I5ep
barter transaction 易货交易，以物换物交易 O}cg1Q8p
basis of audit 审计依据 g4CdzN~
basis of preparation (会计报表的)编制基础 9!UFLZR
book of account 账目，账簿 /'WVR a
borrowing 借款，贷款，借债 <'l;j"&lp
branch 分支，分支机构，分店 gW_^GrK pI
brought forward (账户余额等的)承上年，承上期，承上页 XJ9l, :c,
budget 预算 FEq R7
building 建筑物；大楼 .BqS E
business conditions 业务情况，经营情况 BBUXoz
business licence (企业等的)营业执照 *oP&'$P
business relation 业务关系 ?>
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