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 cYR6+PKua
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审计词汇英汉对照 <Dm6CH
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ability to continue as a going concern 持续经营能力 dt`L}Yi
acceptability 可接受性，可接受程度 !-.-!hBN
acceptable level of detection risk 检查风险的可接受水平 i"rMP#7
acceptance of engagement 接受委托 VdeK ~#k
accepting the engagement for the first time 首次接受委托 ^ <E+ 7
access to asset 对资产的接触 >t D- kzN
according to 根据，依据，依照 ,o9)ohw
account balance 账户余额 s=%HT fw
account for 对……进行会计处理，核算；解释 x *qef_Hu
accounting 会计，会计学 %+I(S`}
accounting advisory serve 会计咨询服务 _5`M( ;hL2
accounting firm 会计师事务所 h.?[1hT4R
accounting information 会计信息，会计资料 zl:
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accounting period 会计期间 |ni cvg@
accounting policies 会计政策 h5f>'l z
accounting professional bodies 会计职业组织，会计职业团体 ]UgA z
accounting records 会计记录 pM46I"
accounting responsibility 会计责任 :.35pp,0
accounting service 会计服务 Ro<!n>H
accounting standards 会计准则 u^]yz&9V
Accounting Standards for Business Enterprises 企业会计准则 p9s~WD/K
accounting system 会计系统 <rC#1wR4
accounting treatment 会计处理 8 m1zL[.8g
accuracy 准确性，精确性 j}VOr >xz
additional audit procedures 追加审计程序 F}AbA pTv
addressee 收件人，收信人 $U8a p4EXM
Administration of State-owned Assets (the～) 国有资产管理局 Y APD7hA
administrative laws and regulations 行政法规 ?s?uoZ
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adverse impact 不利影响，负面影响 I"!gzI`Sd
adverse opinion 反对意见 <>e<Xd:77{
advisory group 咨询组，顾问组 *
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agency fee 代理费，代理费用 Tb)x8-0
aggregate 总计，合计为…… 0ay!tS
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alternation of document and record 变造文件和记录 N |~&Q!A&
alternative audit procedures 替代审计程序，备选审计程序 f9 Xw]G9
amend 修改，修订 xw-q )u
amortisation 摊销 9<M$j x)
analytical capacity 分析能力 b>7ts_b
analytical procedures 分析性程序 V")Q4h{
annual financial statements 年度会计报表，年度财务报表 %nC Uc t@c
appendix 附录，附表 ;VuB8cnL`
applicable 适用的 ~>C >LH>
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applicable laws and regulations 适用的法规 -24.[E/5
application systems 应用系统 #
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apply consistently 一贯地执行，一贯地实施 P
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appropriate 适当的，合适的； =B:poh[u
征用，挪用 :$tW9*\KY
appropriate authorization 适当的授权 {S}@P~H =
appropriateness of audit evidence 审计证据的适当性 sXa8(xc
approval 批准，核准 d J!o/y6
assertion (会计报表上的)认定；确认 UQR"wUiiV
assessed level of control risk 对控制风险的评估，控制风险的评估水平 1v4kN
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asset 资产，财产 {
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asset restructuring 资产重组 :A'!u r=\
assignment of duties 职责的划分 ks 5'Z8X
assistant 助理，助理人员 1A)~Y
associated company 联属公司，联营公司 ^pjez+
association 联合，结合；协会，社团 YXtGuO\q
assumption 假设，假定 (FaT{W{
at a given date 在某一特定时日 qL P +@wbJ
attestation 鉴证，公证 ^%d{i'9?
attestation service 鉴证服务 <e ^/hR4O
audit adjustment 审计调整 $ "8k|^Z3
audit areas 审计领域 #{M
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audit conclusion 审计结论 ?R(3O1,v^
audit effectiveness 审计效果 l0&8vhw8k
audit efficiency 审计效率 r$F]e]Ic\
audit engagement letter 审计业务约定书 ' XF `&3 i
audit evidence 审计证据 ]#$kA9
audit fee 审计费 /pU6trIM
audit files 审计档案 _PM<25Y,@
audit findings 审计中发现的事项 {K:Utdu($q
audit implementation stage 审计实施阶段 Fsf22
audit mark 审计标识 #CPP dU$
audit materiality 审计重要性 +29\'w,
audit method 审计方法 h)rf6*hw
audit objective 审计目标，审计目的 >, E $bm2
audit of financial statements 会计报表审计，财务报表审计 .A\ \v6@
audit opinion 审计意见 tA-B3 ]
audit period 被审计期间，被审计年度 :\U3bk v+
audit plan 审计计划 DANSexW
audit planning 编制审计计划，制定审计计划，审计计划 /6?plt&CA
audit planning stage 审计计划阶段 !C#RW=h9
audit procedure 审计程序 X~he36-+<
audit programme 审计程序表，具体审计计划 ik *
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audit report 审计报告 tb0E?&M
audit report with a disclaimer of opinion 拒绝表示意见审计报告 X|`,AK Jit
audit report with a qualified opinion 有保留意见的审计报告 io{H$ x(
audit report with an adverse opinion 否定意见的审计报告 &a_kJ)J
audit report with dual dates 双重日期审计报告 `4H9f&8(
audit reporting stage 审计报告阶段 *Qx|5L!_
audit responsibility 审计责任 " ^baiN@ac
audit results 审计结果 ox_h9 =$-
audit risk 审计风险 5TneuG[OD
audit sampling 审计抽样 h.$__Gs
audit sampling techniques 审计抽样方法，审计抽样技术 Bh,)5E^m
audit strategies 审计策略 qW~ R-g]
audit summary 审计总结，审计小结 I'9s=~VfY,
audit team 审计小组 A d
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audit test 审计测试 G'2=j
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audit trail 审计轨迹 =O#AOw`
audit work 审计工作 W)!{U(X
audit working paper 审计工作底稿 D}/=\J/
audited financial statement 审计会计报表，已审计财务报表
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Auditing Guidelines (the～) 审计规范指南 P%`R7yk
auditing standards 审计准则 @k +G
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audit-oriented working paper (审计)业务类工作底稿 iQ
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authorisation 授权 U
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authorisation of transaction 交易的授权 6L2*gO:r?
availability 可获得性 '}+X,Usm
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balance 余额；差额；平衡 gZ" {{#:}
balance sheet 资产负债表 gn W~KLqH
bank 银行 e#6&uFce
bank account 银行账户，银行户头 K%c ATA3
bank statement 银行对账单 Ac!&j=ZE
barter transaction 易货交易，以物换物交易 nn)` eR&
basis of audit 审计依据 ^?X ^+
basis of preparation (会计报表的)编制基础 {#*? S>DA
book of account 账目，账簿 vYSet Ad v
borrowing 借款，贷款，借债 bj7MzlGFy
branch 分支，分支机构，分店 H@ 2v<e@
brought forward (账户余额等的)承上年，承上期，承上页 :Q
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budget 预算 k~jKJb-_
building 建筑物；大楼 ?]\W8)
business conditions 业务情况，经营情况 ui56<gI-
business licence (企业等的)营业执照 f_ 4S>C$
business relation 业务关系 eY 4`k
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