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 ?-0>Wbg
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审计词汇英汉对照 %< w)#eV?
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ability to continue as a going concern 持续经营能力 rOu7r 4
acceptability 可接受性，可接受程度 LCRZ<?O[|
acceptable level of detection risk 检查风险的可接受水平 *w53 8Vb
acceptance of engagement 接受委托 C.
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accepting the engagement for the first time 首次接受委托 ,9W|$
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access to asset 对资产的接触 0x\bDWZ_
according to 根据，依据，依照 |%R}!O<.c
account balance 账户余额 u<l[S
account for 对……进行会计处理，核算；解释 + AyrKs?h
accounting 会计，会计学 -* u7MF q_
accounting advisory serve 会计咨询服务 dk9'C
accounting firm 会计师事务所 ;|f|d?Q\
accounting information 会计信息，会计资料 lXS.,#lp
accounting period 会计期间 ch}t++`l]
accounting policies 会计政策 tTB,eR$
accounting professional bodies 会计职业组织，会计职业团体 V3NQi j(
accounting records 会计记录 kw>W5tNpf:
accounting responsibility 会计责任 #?Z>o16,u
accounting service 会计服务 cf#2Wg)
accounting standards 会计准则 `r:n[N=Y&
Accounting Standards for Business Enterprises 企业会计准则 ` )5E_E3
accounting system 会计系统 _>8ZL) NQQ
accounting treatment 会计处理 <T[ wZ [l
accuracy 准确性，精确性 "+iPeRF!hU
additional audit procedures 追加审计程序 Ap{p_~~iJ
addressee 收件人，收信人 1o. O]>
Administration of State-owned Assets (the～) 国有资产管理局 ^-9g_5
administrative laws and regulations 行政法规 E
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adverse impact 不利影响，负面影响 ]E\o
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adverse opinion 反对意见 |#); ^z_
advisory group 咨询组，顾问组 -rSp gk0wL
agency fee 代理费，代理费用 @Q;%h b
aggregate 总计，合计为…… qcSlY&6+
alternation of document and record 变造文件和记录 0yhC_mI
alternative audit procedures 替代审计程序，备选审计程序 W *t+!cU/:
amend 修改，修订 x t7Z rT
amortisation 摊销 3?
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analytical capacity 分析能力 &>zzR$#1
analytical procedures 分析性程序 ;N4A9/)
annual financial statements 年度会计报表，年度财务报表 '`#sOH
appendix 附录，附表
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applicable 适用的 "NY[&S
applicable laws and regulations 适用的法规 A{Jp>15AVg
application systems 应用系统 S: IhJQ4K
apply consistently 一贯地执行，一贯地实施 FA}dKE=c
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appropriate 适当的，合适的； #d,+87]\=
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appropriate authorization 适当的授权 ' XJ>;",[
appropriateness of audit evidence 审计证据的适当性 PT7-_r
approval 批准，核准 WdEVT,jjh
assertion (会计报表上的)认定；确认 #1-,s.)
assessed level of control risk 对控制风险的评估，控制风险的评估水平 K}e %E &|>
asset 资产，财产 'O%itCy)
asset restructuring 资产重组
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assignment of duties 职责的划分 }w{ 6Ua
assistant 助理，助理人员 !2-f%x]tO
associated company 联属公司，联营公司 R_IUuz$e
association 联合，结合；协会，社团 m5c?A+@fZ
assumption 假设，假定 J!40` 8i
at a given date 在某一特定时日 =P}ob eY
attestation 鉴证，公证 s&UuB1
attestation service 鉴证服务
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audit adjustment 审计调整 x3j)'`=15
audit areas 审计领域 Wt|IKCx
audit conclusion 审计结论 >yr:L{{D}G
audit effectiveness 审计效果 N~rA /B]T
audit efficiency 审计效率 ;L1Q"Hxh
audit engagement letter 审计业务约定书 e
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audit evidence 审计证据 5G$N
audit fee 审计费 vGe] ;
audit files 审计档案 M E.l{?v
audit findings 审计中发现的事项 hk6(y?#
audit implementation stage 审计实施阶段 T?vM\o%i3
audit mark 审计标识 [Dr'
audit materiality 审计重要性 ?VUU[h8"v5
audit method 审计方法 vO>
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audit objective 审计目标，审计目的 #m
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audit of financial statements 会计报表审计，财务报表审计 U"nk AW
audit opinion 审计意见 BC: d @
audit period 被审计期间，被审计年度 sIUhk7Cd8
audit plan 审计计划 -|K^!G
audit planning 编制审计计划，制定审计计划，审计计划 +,7nsWV
audit planning stage 审计计划阶段 H7{)"P]{f
audit procedure 审计程序 52X[ {
audit programme 审计程序表，具体审计计划 tu5g> qb
audit report 审计报告 j<"@ Y7
audit report with a disclaimer of opinion 拒绝表示意见审计报告 \9
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audit report with a qualified opinion 有保留意见的审计报告 ;Gc,-BDFw
audit report with an adverse opinion 否定意见的审计报告 W|X=R?*ZK
audit report with dual dates 双重日期审计报告 * {a vx
audit reporting stage 审计报告阶段 B* 0TM+
audit responsibility 审计责任 <} uhKp>*
audit results 审计结果 b suGZ
audit risk 审计风险 m*bTELb
audit sampling 审计抽样 O*Gg57a
audit sampling techniques 审计抽样方法，审计抽样技术 8jBrD1
audit strategies 审计策略 `O+}$wP
audit summary 审计总结，审计小结 hn`yc7<}(u
audit team 审计小组 o >wty3l:
audit test 审计测试 58[=.rzD
audit trail 审计轨迹 KgD sqwy
audit work 审计工作 k)j6rU
audit working paper 审计工作底稿 $6[%N
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audited financial statement 审计会计报表，已审计财务报表 + d?p? v
Auditing Guidelines (the～) 审计规范指南 t=l@(%O 0_
auditing standards 审计准则
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audit-oriented working paper (审计)业务类工作底稿 "A( D}~i
authorisation 授权 53X
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authorisation of transaction 交易的授权 scc+r
availability 可获得性 WswM5RN
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balance 余额；差额；平衡 nYsB^Nr6
balance sheet 资产负债表 b=L4A,w~a
bank 银行
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bank account 银行账户，银行户头 ?^3Y+)}
bank statement 银行对账单 h5)4Z^n
barter transaction 易货交易，以物换物交易 rF^H\U:w
basis of audit 审计依据 nyoLrTs {
basis of preparation (会计报表的)编制基础 $~3?nib"j
book of account 账目，账簿 fw&cv9X(IU
borrowing 借款，贷款，借债 ]D.}
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branch 分支，分支机构，分店 iv!; gMco
brought forward (账户余额等的)承上年，承上期，承上页 + *W%4e
budget 预算 C1`fJh y
building 建筑物；大楼 / 4I 9Elr
business conditions 业务情况，经营情况 `w8Ejm?n
business licence (企业等的)营业执照 @
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business relation 业务关系 R@df~
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