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 ~Z+%d9ode
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审计词汇英汉对照 ;]fs'LH
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ability to continue as a going concern 持续经营能力 8_tQa^.n\
acceptability 可接受性，可接受程度 S$k&vc(0
acceptable level of detection risk 检查风险的可接受水平 ExM,g ' 7
acceptance of engagement 接受委托 fatf*}eln
accepting the engagement for the first time 首次接受委托 qNr }
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access to asset 对资产的接触 a> )f=uS
according to 根据，依据，依照 8[>zG2
account balance 账户余额 6Iw\c
account for 对……进行会计处理，核算；解释 CJ%I51F`X
accounting 会计，会计学 yBRC *0+Vy
accounting advisory serve 会计咨询服务 !wp3!bLp
accounting firm 会计师事务所 _w Ot39e&
accounting information 会计信息，会计资料 0ksa
accounting period 会计期间 kR9-8 I{J
accounting policies 会计政策 KU;9}!#
accounting professional bodies 会计职业组织，会计职业团体 L]Mo;kT<Q
accounting records 会计记录 v@Ox:wl>
accounting responsibility 会计责任 X(C$@N
accounting service 会计服务 <ih[TtZ
accounting standards 会计准则 `-&K~^-cH
Accounting Standards for Business Enterprises 企业会计准则 5PW^j\G-f
accounting system 会计系统 &[SC|=U'M
accounting treatment 会计处理 Vg23!E
accuracy 准确性，精确性 ??T #QQ
additional audit procedures 追加审计程序 e|9 A716x
addressee 收件人，收信人 y==CT Y@
Administration of State-owned Assets (the～) 国有资产管理局 fT{Yg /j
administrative laws and regulations 行政法规 s{ " 2L{,$
adverse impact 不利影响，负面影响 =2 kG%9
adverse opinion 反对意见 \;-|-8Q
advisory group 咨询组，顾问组 ty`DJO=Omj
agency fee 代理费，代理费用 05k 0n E
aggregate 总计，合计为……
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alternation of document and record 变造文件和记录 ?s _5&j7
alternative audit procedures 替代审计程序，备选审计程序 o]:9')5^
amend 修改，修订 J$!iq|
amortisation 摊销 D0q ":WvE
analytical capacity 分析能力 bTu9;(
analytical procedures 分析性程序 :@)>r9N
annual financial statements 年度会计报表，年度财务报表 y Wya&|D9
appendix 附录，附表 }{"fJ3] c^
applicable 适用的 -gWZwW/lD
applicable laws and regulations 适用的法规
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application systems 应用系统 : c[L3rJl
apply consistently 一贯地执行，一贯地实施 U ? =Dg1
appropriate 适当的，合适的； {_Gs *<.
征用，挪用 O<\@~U
appropriate authorization 适当的授权 &M '*6A
appropriateness of audit evidence 审计证据的适当性 >U3cTEs cj
approval 批准，核准 @v B!u[{
assertion (会计报表上的)认定；确认 'ah[(F<*@e
assessed level of control risk 对控制风险的评估，控制风险的评估水平 rt| 7h>RQ
asset 资产，财产 QwJyY{O `
asset restructuring 资产重组 Bw{I;rW{2
assignment of duties 职责的划分 h-D }'R
assistant 助理，助理人员 JLJ;TM'4=
associated company 联属公司，联营公司 T5:G$-qL(
association 联合，结合；协会，社团 M xG W(p
assumption 假设，假定 ]d%8k}U
at a given date 在某一特定时日 yOg+iFTr
attestation 鉴证，公证 69 o 7 EA
attestation service 鉴证服务 $j
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audit adjustment 审计调整 0AV c
audit areas 审计领域 Wr5V `sM
audit conclusion 审计结论 N&V`K0FU
audit effectiveness 审计效果
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audit efficiency 审计效率 D ) 'bH5
audit engagement letter 审计业务约定书 -)/$M(Pu"
audit evidence 审计证据 %!L9)(}"
audit fee 审计费 65m"J'
audit files 审计档案 =kqt
audit findings 审计中发现的事项 \r>6`-cs]
audit implementation stage 审计实施阶段 "x /OIf
audit mark 审计标识 e vJ.<{M
audit materiality 审计重要性 Zsh9>]M L
audit method 审计方法 jb;hcraR
audit objective 审计目标，审计目的 27<
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audit of financial statements 会计报表审计，财务报表审计 /^|Dbx!u
audit opinion 审计意见 _\HQvH
audit period 被审计期间，被审计年度 + +# 5
audit plan 审计计划 :U(A;U1,
audit planning 编制审计计划，制定审计计划，审计计划 qcGK2Qx
audit planning stage 审计计划阶段 \_6/vZ%-B
audit procedure 审计程序 1&o|TT/
audit programme 审计程序表，具体审计计划 @oad,=R&
audit report 审计报告 V,?yPi$#E
audit report with a disclaimer of opinion 拒绝表示意见审计报告 |id
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audit report with a qualified opinion 有保留意见的审计报告 14'45
audit report with an adverse opinion 否定意见的审计报告 c:u 5\&~{
audit report with dual dates 双重日期审计报告 B !=F2
audit reporting stage 审计报告阶段 bD8Gwi=iiu
audit responsibility 审计责任 5lT*hF
audit results 审计结果 C C^'@~)?
audit risk 审计风险 9]wN Bd
audit sampling 审计抽样 '!a'ZjYyi
audit sampling techniques 审计抽样方法，审计抽样技术 s&!a
audit strategies 审计策略 g2/8~cn8z
audit summary 审计总结，审计小结 x~j`@k,;
audit team 审计小组 ApXy=?fc
audit test 审计测试 R n*
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audit trail 审计轨迹 QW~1% `
audit work 审计工作 QS]1daMIK<
audit working paper 审计工作底稿 Q'mM3pq4r
audited financial statement 审计会计报表，已审计财务报表 J{&H+r d
Auditing Guidelines (the～) 审计规范指南 }k
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auditing standards 审计准则 Km6YP !i
audit-oriented working paper (审计)业务类工作底稿 ^Zy% fv,
authorisation 授权 1q1jZqno
authorisation of transaction 交易的授权 a"g!e^
availability 可获得性 7;(UF= 4
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balance 余额；差额；平衡 6;qy#\}2
balance sheet 资产负债表
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bank 银行 c#tjp(-
bank account 银行账户，银行户头 #3 pb(fbw
bank statement 银行对账单 ?vHU #
barter transaction 易货交易，以物换物交易 y e? 'Ze
basis of audit 审计依据 g]yBA7/S"
basis of preparation (会计报表的)编制基础 m& ?r%x
book of account 账目，账簿 ~Ti'FhN
borrowing 借款，贷款，借债 ;K &o-y
branch 分支，分支机构，分店 v(D;PS3r
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brought forward (账户余额等的)承上年，承上期，承上页 &7wd?)s
budget 预算 }HePZ{PLM
building 建筑物；大楼 *lw_=MXSK
business conditions 业务情况，经营情况 kO*$"w#X[p
business licence (企业等的)营业执照 h
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business relation 业务关系 xDoC(
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