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 oMawIND a
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审计词汇英汉对照 :'9%~q.D4
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ability to continue as a going concern 持续经营能力 6ziiV _p
acceptability 可接受性，可接受程度 6:O3>'n
acceptable level of detection risk 检查风险的可接受水平 Dj}n!M`2I
acceptance of engagement 接受委托 s+&Ts|c#
accepting the engagement for the first time 首次接受委托 W L$nchS9
access to asset 对资产的接触 x%ju(B>
according to 根据，依据，依照 +ntrp='7O7
account balance 账户余额 SIv8EMGo
account for 对……进行会计处理，核算；解释 *{8<4CVv
accounting 会计，会计学 T+ey>
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accounting advisory serve 会计咨询服务 7cV9xIe^
accounting firm 会计师事务所 g+;)?N*
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accounting information 会计信息，会计资料 83~
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accounting period 会计期间 mX3~rK>@~
accounting policies 会计政策 =+9.X8SP
accounting professional bodies 会计职业组织，会计职业团体 \g< 9_
accounting records 会计记录 9v>BP`Mg
accounting responsibility 会计责任 )nmL gsg
accounting service 会计服务 q"xIW0 Pc
accounting standards 会计准则 i1k(3:ay<
Accounting Standards for Business Enterprises 企业会计准则 WBD e`
accounting system 会计系统 dR~4*59Bg
accounting treatment 会计处理 /nEt%YYh;x
accuracy 准确性，精确性 :9un6A9J S
additional audit procedures 追加审计程序 &$F4/2|b%
addressee 收件人，收信人 2 g 5Ft
Administration of State-owned Assets (the～) 国有资产管理局 gdkl,z3N3
administrative laws and regulations 行政法规 Tap=K|b ]
adverse impact 不利影响，负面影响 b* N y
adverse opinion 反对意见 5ws|4V
advisory group 咨询组，顾问组 #U45;idp
agency fee 代理费，代理费用 os6p1"_\f
aggregate 总计，合计为…… Z0*Lm+d9z
alternation of document and record 变造文件和记录 I{Hl2?CnI,
alternative audit procedures 替代审计程序，备选审计程序 [5K& J-W
amend 修改，修订 9s\(yC8h
amortisation 摊销 1-[~ }
analytical capacity 分析能力 # RAez:BI
analytical procedures 分析性程序 V? AHj<
annual financial statements 年度会计报表，年度财务报表 7|4h s:4mD
appendix 附录，附表 c@9jc^CJ
applicable 适用的 , ,1H#;j
applicable laws and regulations 适用的法规 6(Za}H
application systems 应用系统 w#.Tp-AZ;\
apply consistently 一贯地执行，一贯地实施 E +\?|q !T
appropriate 适当的，合适的； .2?tx OKh
征用，挪用 4/ YEkD
appropriate authorization 适当的授权 %\6ns
appropriateness of audit evidence 审计证据的适当性 .3W DtVE
approval 批准，核准 %zj;~W;qPH
assertion (会计报表上的)认定；确认 tYV%izE
assessed level of control risk 对控制风险的评估，控制风险的评估水平 uim4,Zm{
asset 资产，财产 ^
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asset restructuring 资产重组 i'&KoR ?
assignment of duties 职责的划分 [DrG;k ?
assistant 助理，助理人员 Hik8u!#P
associated company 联属公司，联营公司 O%? TxzX;
association 联合，结合；协会，社团 %gj's-!!
assumption 假设，假定 jR 8~EI+
at a given date 在某一特定时日 wq &|V
attestation 鉴证，公证 ?^]29p_
attestation service 鉴证服务 AQkH3p/W
audit adjustment 审计调整 =f'MiU!p6
audit areas 审计领域 'Gwa[ |6i
audit conclusion 审计结论 Z-(#}(HD
audit effectiveness 审计效果 N<
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audit efficiency 审计效率 N)'oX3?x
audit engagement letter 审计业务约定书 R^zT gyr
audit evidence 审计证据 C =fs[
audit fee 审计费 +C3IP
audit files 审计档案 !wH7;tU
audit findings 审计中发现的事项 VsS. \ 1
audit implementation stage 审计实施阶段 g-^Cf
audit mark 审计标识 A*l
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audit materiality 审计重要性 j" wX7
audit method 审计方法 >C""T `5]
audit objective 审计目标，审计目的 TAz #e
audit of financial statements 会计报表审计，财务报表审计 ERxA79
audit opinion 审计意见 8joJ e>9VJ
audit period 被审计期间，被审计年度 "=)i'x"0"
audit plan 审计计划 hgCF!eud
audit planning 编制审计计划，制定审计计划，审计计划 }'HJV B_
audit planning stage 审计计划阶段 Oi{X \Y
audit procedure 审计程序 =6j4_+5mnH
audit programme 审计程序表，具体审计计划 O8 BxXa@5
audit report 审计报告 4^H(p
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ca>6r`
audit report with a qualified opinion 有保留意见的审计报告 y[7*^9J
audit report with an adverse opinion 否定意见的审计报告 #PYTFB %
audit report with dual dates 双重日期审计报告 i<<NKv8;
audit reporting stage 审计报告阶段 \ZdV|23
audit responsibility 审计责任 6itp
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audit results 审计结果 h%e}4U@X
audit risk 审计风险 4ujw/`:/m
audit sampling 审计抽样 vUa~PN+Iy
audit sampling techniques 审计抽样方法，审计抽样技术 pQ 0yZpN%;
audit strategies 审计策略 lh ZWL}l
audit summary 审计总结，审计小结 S<^*jheO5
audit team 审计小组 dRg1 I=|{_
audit test 审计测试 n"B"A ysz
audit trail 审计轨迹 "B`yk/GM]
audit work 审计工作 {E!"^^0`
audit working paper 审计工作底稿 ]p3hq1u3&
audited financial statement 审计会计报表，已审计财务报表 q 4_&C&7
Auditing Guidelines (the～) 审计规范指南 zjd]65P
auditing standards 审计准则 ~7PPB|XY
audit-oriented working paper (审计)业务类工作底稿 ?_9cFo59:
authorisation 授权 B.2F\ub g
authorisation of transaction 交易的授权 9 k.LV/Y
availability 可获得性 ?8 wFT!J
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balance 余额；差额；平衡 S9X ~<!]
balance sheet 资产负债表 2GRh8 G&5
bank 银行 )fSQT bB;0
bank account 银行账户，银行户头 vPuPSE%M
bank statement 银行对账单 FY"!%)TV
barter transaction 易货交易，以物换物交易 @D K,ka(
basis of audit 审计依据 w?kdM1T
basis of preparation (会计报表的)编制基础 * LJN 2;
book of account 账目，账簿 (n7 v $A
borrowing 借款，贷款，借债 r.M8#YL
branch 分支，分支机构，分店 =]x FHw8A
brought forward (账户余额等的)承上年，承上期，承上页 Z[8 {V
budget 预算 s]
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building 建筑物；大楼 u->UV:u
business conditions 业务情况，经营情况 )_!t9gn*wr
business licence (企业等的)营业执照 NC ::;e
business relation 业务关系 Tysh~C|1
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