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 AyE\fY5
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审计词汇英汉对照 % U`xu.
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ability to continue as a going concern 持续经营能力 =G-N`
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acceptability 可接受性，可接受程度 !)Ni dG
acceptable level of detection risk 检查风险的可接受水平 A q#/2t
acceptance of engagement 接受委托 d c 0@Y
accepting the engagement for the first time 首次接受委托 /jD-\,:L}
access to asset 对资产的接触 fW0$ s`
according to 根据，依据，依照 US? Rr
account balance 账户余额 H*e' Cs/
account for 对……进行会计处理，核算；解释 8
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accounting 会计，会计学 v:E R 4
accounting advisory serve 会计咨询服务 z>vtE
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accounting firm 会计师事务所 X=p"5hhfn
accounting information 会计信息，会计资料 o96:4j4
accounting period 会计期间 WX UkuO
accounting policies 会计政策 |qjZ38 ;6
accounting professional bodies 会计职业组织，会计职业团体 K <`>O,
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accounting records 会计记录 "/x_>ui1F
accounting responsibility 会计责任 "/%89 HMD
accounting service 会计服务 ;\b@)E}
accounting standards 会计准则 )c tr"&-
Accounting Standards for Business Enterprises 企业会计准则 @ Gjny BJ
accounting system 会计系统 ho l<dB
accounting treatment 会计处理 EO"C8z'al
accuracy 准确性，精确性 z[!x:# q8`
additional audit procedures 追加审计程序 ahIE;Y\j'
addressee 收件人，收信人 Z>A{i?#m
Administration of State-owned Assets (the～) 国有资产管理局 2:v < qX
administrative laws and regulations 行政法规 |KG&HN fP-
adverse impact 不利影响，负面影响 E'dX)J9e$/
adverse opinion 反对意见 k
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advisory group 咨询组，顾问组 ;[5r7
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agency fee 代理费，代理费用 ,jh~;, w2
aggregate 总计，合计为…… VQ
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alternation of document and record 变造文件和记录 !s IwFv )
alternative audit procedures 替代审计程序，备选审计程序 sk X]8
amend 修改，修订 Pern*x9$
amortisation 摊销 x*8O*!ZZ
analytical capacity 分析能力 Cv TwBJy1
analytical procedures 分析性程序 LM,fwAX
annual financial statements 年度会计报表，年度财务报表 VWvoQf^+
appendix 附录，附表 ^Vo"fI`=C
applicable 适用的 T1~)^qQ
applicable laws and regulations 适用的法规 #\FT EY!
application systems 应用系统 *6*-WV6
apply consistently 一贯地执行，一贯地实施 @FX{M..
appropriate 适当的，合适的； <f%/px%1
征用，挪用 H7e /
appropriate authorization 适当的授权 jXcN Al
appropriateness of audit evidence 审计证据的适当性 h[U7!aM
approval 批准，核准 #( uj$[o
assertion (会计报表上的)认定；确认 9O;vUy)
assessed level of control risk 对控制风险的评估，控制风险的评估水平 !t-K<'
asset 资产，财产 P/ aDd@j
asset restructuring 资产重组 i>GdRG&q
assignment of duties 职责的划分 \|q-+4]@,
assistant 助理，助理人员 k=uZ=tUft*
associated company 联属公司，联营公司 ZgF/;8!~V-
association 联合，结合；协会，社团 s-6:N9-
assumption 假设，假定 ( p D
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at a given date 在某一特定时日 )Qr6/c 8}
attestation 鉴证，公证 &va*IR
attestation service 鉴证服务 !J# .!}3
audit adjustment 审计调整 j.&
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audit areas 审计领域 T|+$@o
audit conclusion 审计结论 W8*
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audit effectiveness 审计效果 xw Ly|&
audit efficiency 审计效率 NV~vuC
audit engagement letter 审计业务约定书 hWxT !
audit evidence 审计证据 3j&B(aLy
audit fee 审计费 uC[d% v`
audit files 审计档案 )F
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audit findings 审计中发现的事项 W m>b3 :
audit implementation stage 审计实施阶段 ,> S+-L8
audit mark 审计标识 r<_2qICgP
audit materiality 审计重要性 gb_X?j%p7
audit method 审计方法 JN^bo(kb
audit objective 审计目标，审计目的 ]L(54q;W
audit of financial statements 会计报表审计，财务报表审计 5B|,S1b
audit opinion 审计意见 [d:@1yc
audit period 被审计期间，被审计年度 b7v dk
audit plan 审计计划 ?#ihJt,
audit planning 编制审计计划，制定审计计划，审计计划 |Mlh;
audit planning stage 审计计划阶段 \\s?B K
audit procedure 审计程序 msG3 ~@q
audit programme 审计程序表，具体审计计划 F(0Z ]#+
audit report 审计报告 uQ1jwYK`7
audit report with a disclaimer of opinion 拒绝表示意见审计报告 E0jUewG
audit report with a qualified opinion 有保留意见的审计报告 r#I>_Utsy
audit report with an adverse opinion 否定意见的审计报告 NDW8~lkL
audit report with dual dates 双重日期审计报告 :B^mV{~
audit reporting stage 审计报告阶段 Q
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audit responsibility 审计责任 ^Fvr
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audit results 审计结果 ML eX;He
audit risk 审计风险 :p$EiR
audit sampling 审计抽样 MA"#rOcP
audit sampling techniques 审计抽样方法，审计抽样技术 qOgtGN}k
audit strategies 审计策略 _/ Tlqzp
audit summary 审计总结，审计小结
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audit team 审计小组 *#GDi'0
audit test 审计测试 v,*Q]r0m
audit trail 审计轨迹
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