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 #mLuU
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审计词汇英汉对照 DZs^ 2Zc
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ability to continue as a going concern 持续经营能力 m xJXL":|
acceptability 可接受性，可接受程度
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acceptable level of detection risk 检查风险的可接受水平 {DBIonY];
acceptance of engagement 接受委托 eko]H!Ov(
accepting the engagement for the first time 首次接受委托 )a cV -+{
access to asset 对资产的接触 "8(U\KaX
according to 根据，依据，依照 _%Z P{5D>
account balance 账户余额 ;6m;M63 z
account for 对……进行会计处理，核算；解释 wsnK3tM7-
accounting 会计，会计学 oT&m4I
accounting advisory serve 会计咨询服务 1R*=.i%W
accounting firm 会计师事务所 OM:v`<T!z
accounting information 会计信息，会计资料 6 h '&6
accounting period 会计期间 f z}?*vPW
accounting policies 会计政策 ue 0s&WF|
accounting professional bodies 会计职业组织，会计职业团体 Hwu4:^OL|
accounting records 会计记录 ii NSDc
accounting responsibility 会计责任 S%l:kKD
accounting service 会计服务 ?C Y1]d
accounting standards 会计准则 j*zD0I]
Accounting Standards for Business Enterprises 企业会计准则 C6QbBo
accounting system 会计系统 _x % 1 F
accounting treatment 会计处理 Q~Ea8UT. #
accuracy 准确性，精确性 2]t i !<
additional audit procedures 追加审计程序 r:9gf?(&
addressee 收件人，收信人 KQmZ#W%2m
Administration of State-owned Assets (the～) 国有资产管理局 3M<!?%v\A
administrative laws and regulations 行政法规 QxpKX_@Q5
adverse impact 不利影响，负面影响 O4Dr ]X
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adverse opinion 反对意见 P} r)wAt
advisory group 咨询组，顾问组 G r)-5qh
agency fee 代理费，代理费用 x-
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aggregate 总计，合计为…… o "" ~jc~
alternation of document and record 变造文件和记录 k4y}&?$B
alternative audit procedures 替代审计程序，备选审计程序 ` |Fp^gM
amend 修改，修订 !'W- 6f
amortisation 摊销 h$fe -G#
analytical capacity 分析能力 &]iKr iG
analytical procedures 分析性程序 `&*bM0(J
annual financial statements 年度会计报表，年度财务报表 MR;X&Up6!
appendix 附录，附表 Kf.T\V4%
applicable 适用的 u$\a3 yi
applicable laws and regulations 适用的法规 2 ZG@!Y|
application systems 应用系统 w~+ aW(2
apply consistently 一贯地执行，一贯地实施 geGeZ5+B
appropriate 适当的，合适的； 8MF2K 6
征用，挪用 (:sZ
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appropriate authorization 适当的授权 m#H_*L0
appropriateness of audit evidence 审计证据的适当性 j
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approval 批准，核准 lLiQ ;@
assertion (会计报表上的)认定；确认 FPv" N'/
assessed level of control risk 对控制风险的评估，控制风险的评估水平 )=_ycf^MC
asset 资产，财产 6|= j+rScv
asset restructuring 资产重组 JN[0L :
assignment of duties 职责的划分 @Icq1zb]
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assistant 助理，助理人员 `
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associated company 联属公司，联营公司 IeTdN_8
association 联合，结合；协会，社团 C`K^L=8`{
assumption 假设，假定 nk@atK,38^
at a given date 在某一特定时日 m 7 LUrU
attestation 鉴证，公证 4gZ &^y'
attestation service 鉴证服务 qL
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audit adjustment 审计调整 (Hp' B))2
audit areas 审计领域 .-]R9KjR1J
audit conclusion 审计结论 GP, <`l&
audit effectiveness 审计效果 @x{`\AM|%
audit efficiency 审计效率 z2 hFn&
audit engagement letter 审计业务约定书 `_qK&&s
audit evidence 审计证据 -x ]`DQUg
audit fee 审计费 ..qd,9H
audit files 审计档案 r"wtZ]69
audit findings 审计中发现的事项 LU2waq}VA
audit implementation stage 审计实施阶段 q``w t
audit mark 审计标识 lU.Kc
audit materiality 审计重要性 h @/; `E[
audit method 审计方法 H^AE|U*-G
audit objective 审计目标，审计目的 WES#ZYtT
audit of financial statements 会计报表审计，财务报表审计 uA~slS
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audit opinion 审计意见 ^mPPyT ,(
audit period 被审计期间，被审计年度
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audit plan 审计计划 l-)B ivoi
audit planning 编制审计计划，制定审计计划，审计计划 w *!wQ,o
audit planning stage 审计计划阶段 LN^f1/ b*
audit procedure 审计程序 h*l&RR:i
audit programme 审计程序表，具体审计计划 jna;0 )
audit report 审计报告 rT6?!$"%.
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ^v ni&sJ
audit report with a qualified opinion 有保留意见的审计报告 0^l%j 8
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audit report with an adverse opinion 否定意见的审计报告 +t!S
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audit report with dual dates 双重日期审计报告 QU5Sy oL[
audit reporting stage 审计报告阶段 `jsEN ;<
audit responsibility 审计责任 H[WQ =){
audit results 审计结果 gK1g]Tc @G
audit risk 审计风险 |+f-h ,
audit sampling 审计抽样 W`)<vGn=Y
audit sampling techniques 审计抽样方法，审计抽样技术 :E_a 0!'
audit strategies 审计策略 +l 0g`:
audit summary 审计总结，审计小结 e x?v
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audit team 审计小组 = !2
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audit test 审计测试 7 &%^>PU7
audit trail 审计轨迹 uofr8oL~
audit work 审计工作 Jfhk@2 7T
audit working paper 审计工作底稿 ~^U
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audited financial statement 审计会计报表，已审计财务报表 WlwY <)
Auditing Guidelines (the～) 审计规范指南 >FF5x#^&c
auditing standards 审计准则 ;sOsT?)7$
audit-oriented working paper (审计)业务类工作底稿 \=e8%.#@J
authorisation 授权 ;y>a
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authorisation of transaction 交易的授权 /@oLe[Mz$
availability 可获得性 1TN}G sAj
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balance 余额；差额；平衡 5er@)p_
balance sheet 资产负债表 8*a),
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bank 银行 VD7i5 2x
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bank account 银行账户，银行户头 |\9Tv N^$`
bank statement 银行对账单 *VeW?mY,P
barter transaction 易货交易，以物换物交易 ^) )RM _ic
basis of audit 审计依据
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basis of preparation (会计报表的)编制基础 Zj9c9
book of account 账目，账簿 hf<J
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borrowing 借款，贷款，借债 =?Fkn4t
branch 分支，分支机构，分店 [ AzO:A
brought forward (账户余额等的)承上年，承上期，承上页
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budget 预算 S33j?+ Vs
building 建筑物；大楼 Qst$S} n
business conditions 业务情况，经营情况 X ]j)+DX>
business licence (企业等的)营业执照 -apXI.
business relation 业务关系 DocbxB={I
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