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 t>[QW`EeP
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审计词汇英汉对照 @&*TGU
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ability to continue as a going concern 持续经营能力 xU;
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acceptability 可接受性，可接受程度 Ar %*NxX
acceptable level of detection risk 检查风险的可接受水平 ekx(i
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acceptance of engagement 接受委托 <@J$hs9s
accepting the engagement for the first time 首次接受委托 Ana[>wSZO@
access to asset 对资产的接触 ?V`-z#y7
according to 根据，依据，依照 9SC1A -nF
account balance 账户余额 h7]+#U]mi
account for 对……进行会计处理，核算；解释 4" ?`p;{Z
accounting 会计，会计学 f1NHW|_j
accounting advisory serve 会计咨询服务 J.iz%8
accounting firm 会计师事务所 FB E|pG7
accounting information 会计信息，会计资料 )K x.v'
accounting period 会计期间 .-$3I|}X =
accounting policies 会计政策 yzEyOz @Q
accounting professional bodies 会计职业组织，会计职业团体 WsT Idr36x
accounting records 会计记录 Zb o 4{.#
accounting responsibility 会计责任 a`Bp^(f}
accounting service 会计服务 / Xnq0hN
accounting standards 会计准则 aT^
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Accounting Standards for Business Enterprises 企业会计准则 DY `0 `T
accounting system 会计系统 0+mR
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accounting treatment 会计处理 5Sl"1HL
accuracy 准确性，精确性 QMMpB{FZ`o
additional audit procedures 追加审计程序 &>-'|(m+2
addressee 收件人，收信人 Rk9n,"xpv
Administration of State-owned Assets (the～) 国有资产管理局 CC^D4]ug
administrative laws and regulations 行政法规 \d:Q%S
adverse impact 不利影响，负面影响 Gza=
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adverse opinion 反对意见 .XgY &5Qk
advisory group 咨询组，顾问组 s m##owI
agency fee 代理费，代理费用 xWLZlUHEu
aggregate 总计，合计为…… QFTiE1mGH
alternation of document and record 变造文件和记录 WvU[9ME^)
alternative audit procedures 替代审计程序，备选审计程序 bfeTf66c
amend 修改，修订 9@1n :X
amortisation 摊销 t %u0=V
analytical capacity 分析能力 1n8y4k)
analytical procedures 分析性程序 &pK0>2
annual financial statements 年度会计报表，年度财务报表 vU *: M8k
appendix 附录，附表 6$#,$a O
applicable 适用的 "1|g eO|
applicable laws and regulations 适用的法规 ]Mq -67
application systems 应用系统 %lbvK^
apply consistently 一贯地执行，一贯地实施 H@- GYX"4
appropriate 适当的，合适的； )EMl GM'2q
征用，挪用 :X":>M;;+
appropriate authorization 适当的授权 o2|#_tGNUy
appropriateness of audit evidence 审计证据的适当性 h]@'M1D%
approval 批准，核准 Q'U!
assertion (会计报表上的)认定；确认 ~v&Q\ >'
assessed level of control risk 对控制风险的评估，控制风险的评估水平 YUSrZ9Yg
asset 资产，财产 U ]pE{ ^\w
asset restructuring 资产重组 )4fQ~)
assignment of duties 职责的划分 ](I||JJa9f
assistant 助理，助理人员 [vI ;A !
associated company 联属公司，联营公司 3]S_ w[Q4
association 联合，结合；协会，社团 5[g &0
assumption 假设，假定 <
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at a given date 在某一特定时日 &fRz6Hd
attestation 鉴证，公证 z81dm
attestation service 鉴证服务 i&(1 <S>P
audit adjustment 审计调整 9qa/f[G
audit areas 审计领域 S /Ic=
audit conclusion 审计结论 E$_z
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audit effectiveness 审计效果 ;Q3[} ]su
audit efficiency 审计效率 Bor_(eL^
audit engagement letter 审计业务约定书 +Zi+
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audit evidence 审计证据 xd `MEOY
audit fee 审计费 #n&/v'!\
audit files 审计档案 q4X( _t
audit findings 审计中发现的事项 !Th5x2
audit implementation stage 审计实施阶段
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audit mark 审计标识 IqlCl>_j
audit materiality 审计重要性 R KzO$T
audit method 审计方法 NPv.7,
audit objective 审计目标，审计目的 #P!<u Lc%
audit of financial statements 会计报表审计，财务报表审计 yC
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audit opinion 审计意见 r4
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audit period 被审计期间，被审计年度 T!?tyW
audit plan 审计计划 0"j:-
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audit planning 编制审计计划，制定审计计划，审计计划 oFp1QrI3k8
audit planning stage 审计计划阶段 $+2QbEk &-
audit procedure 审计程序 NxA4*_|H9
audit programme 审计程序表，具体审计计划 )cL(() N
audit report 审计报告 ;HYEJ3
audit report with a disclaimer of opinion 拒绝表示意见审计报告 |[r7B*fw
audit report with a qualified opinion 有保留意见的审计报告 zT}vaU 6
audit report with an adverse opinion 否定意见的审计报告 F6J]T6 Y
audit report with dual dates 双重日期审计报告 +<$nZ=,hsy
audit reporting stage 审计报告阶段 )AEtW[~D
audit responsibility 审计责任 ObZhQ.&
audit results 审计结果 @=z.^I30
audit risk 审计风险 h+Lpj^<2a
audit sampling 审计抽样 %yc-D]P/
audit sampling techniques 审计抽样方法，审计抽样技术 vr"Pr4z4i
audit strategies 审计策略 W'Ew!]Q3
audit summary 审计总结，审计小结 D
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audit team 审计小组 Kt qOA[6
audit test 审计测试 a
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audit trail 审计轨迹 W=g'Xu!|!2
audit work 审计工作 Q%~BD@Io
audit working paper 审计工作底稿 A
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audited financial statement 审计会计报表，已审计财务报表 g :B4zlKG
Auditing Guidelines (the～) 审计规范指南 6.tA$#6HP
auditing standards 审计准则 feS$)H9-
audit-oriented working paper (审计)业务类工作底稿 MrUjqv6a[
authorisation 授权 sWs e
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authorisation of transaction 交易的授权 bL WY Tj
availability 可获得性 iEI#J!~
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balance 余额；差额；平衡 |_g7k2oLY
balance sheet 资产负债表 uDJ;GD[yc
bank 银行 DC_uh
bank account 银行账户，银行户头 `, ]ui*
bank statement 银行对账单 a0k;way
barter transaction 易货交易，以物换物交易 %H{;wVjK
basis of audit 审计依据 LRWM}'.s
basis of preparation (会计报表的)编制基础 K 2Ro0
book of account 账目，账簿 @J>JZ7m]\
borrowing 借款，贷款，借债 g - !
branch 分支，分支机构，分店 ^kC!a> &
brought forward (账户余额等的)承上年，承上期，承上页 (#6Fg|f4Y
budget 预算 6DU(KYN
building 建筑物；大楼 }&L%c>
business conditions 业务情况，经营情况 9fs-|E[ 5
business licence (企业等的)营业执照 2[ =3-1c
business relation 业务关系 u{HO6 s\S
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