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 W L$nchS9
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审计词汇英汉对照 PXqLK3AE
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ability to continue as a going concern 持续经营能力 D G,CL8bv
acceptability 可接受性，可接受程度 vp@ %wxl!:
acceptable level of detection risk 检查风险的可接受水平 DFKFsu8s
acceptance of engagement 接受委托 M>W-lp^3
accepting the engagement for the first time 首次接受委托 >Y=HP&A<
access to asset 对资产的接触 g^ZsV:D
according to 根据，依据，依照 ):OGhW q
account balance 账户余额 ngJi;9X8*t
account for 对……进行会计处理，核算；解释 yQ5&S]Xk$$
accounting 会计，会计学 Rp$t;=SMD
accounting advisory serve 会计咨询服务 qplz !=
accounting firm 会计师事务所 mL/]an@Y
accounting information 会计信息，会计资料 Y [Jt+p ]
accounting period 会计期间 /cHd&i,>
accounting policies 会计政策 ^HYmi\`
accounting professional bodies 会计职业组织，会计职业团体 q$FwO"dC
accounting records 会计记录
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accounting responsibility 会计责任 gZ% wm Y
accounting service 会计服务 "S#4
accounting standards 会计准则 sk !92mQ
Accounting Standards for Business Enterprises 企业会计准则 "D0:Y(\
accounting system 会计系统 y57]q#k
accounting treatment 会计处理 [SGt ~bRJ
accuracy 准确性，精确性 np3 $bqm
additional audit procedures 追加审计程序 rvO7e cR"
addressee 收件人，收信人 XOgl> 1O
Administration of State-owned Assets (the～) 国有资产管理局 Ah
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administrative laws and regulations 行政法规 M,xhQ{eBY
adverse impact 不利影响，负面影响 Ncr38~;w
adverse opinion 反对意见 a)J3=Z-
advisory group 咨询组，顾问组 (O {5L(
agency fee 代理费，代理费用 0I_A$Z,x
aggregate 总计，合计为…… w{uq y]
alternation of document and record 变造文件和记录 >;V ? s]
alternative audit procedures 替代审计程序，备选审计程序 G{$(t\>8
amend 修改，修订 ~XAtt\WS
amortisation 摊销 ]"bkB+I
analytical capacity 分析能力 ]-h$CJSY
analytical procedures 分析性程序 _=W ^#z
annual financial statements 年度会计报表，年度财务报表 M`IiK+IoU
appendix 附录，附表 KWtLrZ(j
applicable 适用的 C@ +"d3
applicable laws and regulations 适用的法规 fy|ycWW>8
application systems 应用系统 .
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apply consistently 一贯地执行，一贯地实施 G8xM]'y
appropriate 适当的，合适的； +~,
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征用，挪用 *?jU$&Qpj*
appropriate authorization 适当的授权 ` H+~LVH
appropriateness of audit evidence 审计证据的适当性 7tWt3
approval 批准，核准 ga0
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assertion (会计报表上的)认定；确认 {Ic~
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assessed level of control risk 对控制风险的评估，控制风险的评估水平 ghvF%-."1
asset 资产，财产 }p-<+sFo
asset restructuring 资产重组 ]D|sQPi]F
assignment of duties 职责的划分 U-.?+ `
assistant 助理，助理人员 p \lS ) 9
associated company 联属公司，联营公司 r,}U
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association 联合，结合；协会，社团 Cb}hE
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assumption 假设，假定 48X;
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at a given date 在某一特定时日 ;0*T7l
attestation 鉴证，公证 +zodkB~)
attestation service 鉴证服务 T' O5> e
audit adjustment 审计调整 V[D[MZ
audit areas 审计领域
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audit conclusion 审计结论 (ov=D7>t0
audit effectiveness 审计效果 d{_tOj$
audit efficiency 审计效率 0l#{7^e
audit engagement letter 审计业务约定书 \m @8$MK
audit evidence 审计证据 uv*OiB"
audit fee 审计费 sO7$b@"u.
audit files 审计档案 @ yJ/!9?^
audit findings 审计中发现的事项 RFF& -M]
audit implementation stage 审计实施阶段 v~- z["=}!
audit mark 审计标识 Kj[X1X5
audit materiality 审计重要性 ydp?%RB3w
audit method 审计方法 d ; (&_;
audit objective 审计目标，审计目的
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audit of financial statements 会计报表审计，财务报表审计 bni :B?#
audit opinion 审计意见
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audit period 被审计期间，被审计年度 @l3L_; 6a
audit plan 审计计划 y- S]\tu
audit planning 编制审计计划，制定审计计划，审计计划 AHsp :0Ma#
audit planning stage 审计计划阶段 PA F2=
audit procedure 审计程序 oQJK} 9QR
audit programme 审计程序表，具体审计计划 s=`1 wkh0
audit report 审计报告 gE8=#%1<
audit report with a disclaimer of opinion 拒绝表示意见审计报告 5=CL R
audit report with a qualified opinion 有保留意见的审计报告 < p<jX wl
audit report with an adverse opinion 否定意见的审计报告 h>B >t/k?
audit report with dual dates 双重日期审计报告 zo 66=vE!
audit reporting stage 审计报告阶段 X$,#OR
audit responsibility 审计责任 /7Z0| Zw]
audit results 审计结果 :CEhc7gU
audit risk 审计风险 iN%\wkx*N
audit sampling 审计抽样 V^Wo%e7#u[
audit sampling techniques 审计抽样方法，审计抽样技术 <qH>[ \
audit strategies 审计策略 ;w1?EdaO
audit summary 审计总结，审计小结 x9r5 ;5TI
audit team 审计小组 xQs2 )
audit test 审计测试 E"k\eZns&
audit trail 审计轨迹 k1y&' 3%
audit work 审计工作 Nt 42v
audit working paper 审计工作底稿 <Q)6N!Tp^
audited financial statement 审计会计报表，已审计财务报表 m Nw|S*C
Auditing Guidelines (the～) 审计规范指南 " dwx;E
auditing standards 审计准则 T 1m097
audit-oriented working paper (审计)业务类工作底稿 eN]0]9JO
authorisation 授权 +=I_3Wtth
authorisation of transaction 交易的授权 cad 1eOT'
availability 可获得性 !?B 9 0(
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balance 余额；差额；平衡 Tysh~C|1
balance sheet 资产负债表 mj :8ZZ
bank 银行 bG
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bank account 银行账户，银行户头 m MO:m8W
bank statement 银行对账单
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barter transaction 易货交易，以物换物交易 jTk !wm=
basis of audit 审计依据
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basis of preparation (会计报表的)编制基础 *1 iJ a
book of account 账目，账簿 , c_[`q\
borrowing 借款，贷款，借债 DV +DJcF
branch 分支，分支机构，分店 UMUr"-l =
brought forward (账户余额等的)承上年，承上期，承上页 2vWJ|&|p
budget 预算 h$|K vS
building 建筑物；大楼 m<00 5_Z0Q
business conditions 业务情况，经营情况 1vQf=t %lw
business licence (企业等的)营业执照
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business relation 业务关系 :a v6*&+
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