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 =#|| &1U$
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审计词汇英汉对照 6C> "H
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ability to continue as a going concern 持续经营能力 vq|o}6Et
acceptability 可接受性，可接受程度 ORhe?E]
acceptable level of detection risk 检查风险的可接受水平 C~F do0D
acceptance of engagement 接受委托 sBGY gBu!a
accepting the engagement for the first time 首次接受委托 :gMcl"t--
access to asset 对资产的接触 \*Ro a& <!
according to 根据，依据，依照 2yk32|
account balance 账户余额 Q%6 1_l
account for 对……进行会计处理，核算；解释 6\ g-KO
accounting 会计，会计学 3A'vq2beM
accounting advisory serve 会计咨询服务 '`$z!rA
accounting firm 会计师事务所 ;q&6WO
accounting information 会计信息，会计资料 t(YrF,
accounting period 会计期间 e)kN%JqW
accounting policies 会计政策 x}t,v.:
accounting professional bodies 会计职业组织，会计职业团体 [m3[plwe
accounting records 会计记录 E ? 1"&D
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accounting responsibility 会计责任 dGU io?
accounting service 会计服务 jd sN ZV
accounting standards 会计准则 z yyt`
Accounting Standards for Business Enterprises 企业会计准则 Fp52 |w_
accounting system 会计系统 `,XCD-R^
accounting treatment 会计处理 bM[!E 8dF
accuracy 准确性，精确性 6 KuB<od
additional audit procedures 追加审计程序 EY=`/~|c
addressee 收件人，收信人 AsyJD t'i
Administration of State-owned Assets (the～) 国有资产管理局 #flOaRl.
administrative laws and regulations 行政法规 f>\guuG
adverse impact 不利影响，负面影响 ;Z%PBMa
adverse opinion 反对意见 ?;Ck]l#5ys
advisory group 咨询组，顾问组 rxZ%vzVQ>
agency fee 代理费，代理费用 $\BRX\6(-
aggregate 总计，合计为…… o";5@NH
alternation of document and record 变造文件和记录 * "4d6
alternative audit procedures 替代审计程序，备选审计程序 ]PQ] f*Ik>
amend 修改，修订 f;1DhA S
amortisation 摊销 nA:\G":\y
analytical capacity 分析能力 <BoDLvW>
analytical procedures 分析性程序 VhdMK q~`
annual financial statements 年度会计报表，年度财务报表 >*#clf; @p
appendix 附录，附表 9 aYDi)
applicable 适用的 Vs h7>|@
applicable laws and regulations 适用的法规 am >X 7
application systems 应用系统 !QK ~l
apply consistently 一贯地执行，一贯地实施 h/u>F$}c
appropriate 适当的，合适的； Q>qx?
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征用，挪用 ?;1^8 c0
appropriate authorization 适当的授权 ^fVLM>p <;
appropriateness of audit evidence 审计证据的适当性 >05_#{up
approval 批准，核准 ~Q7)6%
assertion (会计报表上的)认定；确认 !vNZ- }
assessed level of control risk 对控制风险的评估，控制风险的评估水平 @]$qJFXx
asset 资产，财产 g wM~W
asset restructuring 资产重组 7O6VnKl
assignment of duties 职责的划分 x2gnB@t
assistant 助理，助理人员 ^6*LuXPv
associated company 联属公司，联营公司 n{oRmw-
association 联合，结合；协会，社团 FwU*]wx|{
assumption 假设，假定 72oiO[>N'
at a given date 在某一特定时日 oN
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attestation 鉴证，公证 r,^}/<*
attestation service 鉴证服务 3m1]Ia -9
audit adjustment 审计调整 3,qq\gxB
audit areas 审计领域 o (iv=(o
audit conclusion 审计结论 |~Q`D dkX
audit effectiveness 审计效果 QIl![%
audit efficiency 审计效率 @o&.]FZs
audit engagement letter 审计业务约定书 ~I^}'^Dbb
audit evidence 审计证据 -~z]ut<Z
audit fee 审计费 2K/+6t}
audit files 审计档案 \@]/ks=K
audit findings 审计中发现的事项 56!>}!8!
audit implementation stage 审计实施阶段 iO^z7Y7
audit mark 审计标识 V&)lS Qw
audit materiality 审计重要性 XAN{uD^3\%
audit method 审计方法 v/% q*6@
audit objective 审计目标，审计目的 E8]PV,#xY
audit of financial statements 会计报表审计，财务报表审计 [5&zyI i
audit opinion 审计意见 W )rE_tw,|
audit period 被审计期间，被审计年度 2?;
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audit plan 审计计划 = \v./Q-
audit planning 编制审计计划，制定审计计划，审计计划 q7id?F}3&
audit planning stage 审计计划阶段 EA )28]Y.
audit procedure 审计程序 3wRk -sl
audit programme 审计程序表，具体审计计划 Wj N0KA
audit report 审计报告 5 fGUJ[F=
audit report with a disclaimer of opinion 拒绝表示意见审计报告 pPztUz/.
audit report with a qualified opinion 有保留意见的审计报告 FS.z lk\D=
audit report with an adverse opinion 否定意见的审计报告 **I9Nw!IH
audit report with dual dates 双重日期审计报告 {4\hxyw
audit reporting stage 审计报告阶段 H]:z:AAvX
audit responsibility 审计责任 ]s
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audit results 审计结果 k:(i sKIA
audit risk 审计风险 gR `: )>
audit sampling 审计抽样 i*16k dI.
audit sampling techniques 审计抽样方法，审计抽样技术
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audit strategies 审计策略 H*U\P 2C!)
audit summary 审计总结，审计小结 W!a~ #R/r-
audit team 审计小组 9T*%CI
audit test 审计测试 ;d17xu?ks
audit trail 审计轨迹 yK"OZ2Mv
audit work 审计工作 M,Y lhL
audit working paper 审计工作底稿 %SV"iXxY
audited financial statement 审计会计报表，已审计财务报表 j[/'`1tOe
Auditing Guidelines (the～) 审计规范指南 {Kp<T
auditing standards 审计准则 h-VpX6
audit-oriented working paper (审计)业务类工作底稿 @a.Y9;O
authorisation 授权 #k%3Ag
authorisation of transaction 交易的授权 MxiU-
availability 可获得性 {b@rQCre7
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balance 余额；差额；平衡 yVPkJ
balance sheet 资产负债表 Yuy7TeJRx
bank 银行 }vOUf# ^k
bank account 银行账户，银行户头 lu @#)
bank statement 银行对账单 Fj c+{ ;x
barter transaction 易货交易，以物换物交易 ^iJ MUV|
basis of audit 审计依据 EXz5Rue
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basis of preparation (会计报表的)编制基础 w;$@ </
book of account 账目，账簿 "A jtNL5
borrowing 借款，贷款，借债 x{io*
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branch 分支，分支机构，分店 F<q3{}1zR
brought forward (账户余额等的)承上年，承上期，承上页 %g(h%V9f
budget 预算 FAu G`zu
building 建筑物；大楼 2tvMa%1^
business conditions 业务情况，经营情况 WG
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business licence (企业等的)营业执照 ak50]KYo
business relation 业务关系 vx=I3o
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