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 72J @Dc
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审计词汇英汉对照 ')!+>
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ability to continue as a going concern 持续经营能力 frB~ajXK
acceptability 可接受性，可接受程度 cWG>w6FI
acceptable level of detection risk 检查风险的可接受水平 e) Q{yO
acceptance of engagement 接受委托 1;O%8sp&
accepting the engagement for the first time 首次接受委托 n/ ]<Bc?
access to asset 对资产的接触 or2BG&W
according to 根据，依据，依照 3]Jl\<0
account balance 账户余额 +n#(QOz
account for 对……进行会计处理，核算；解释 VK/@jrL+
accounting 会计，会计学 $nX4!X
accounting advisory serve 会计咨询服务 a ~#MMl
accounting firm 会计师事务所 <A% }
accounting information 会计信息，会计资料 ldEZ _g^
accounting period 会计期间 +C`h*%BW
accounting policies 会计政策 ?9jl8r>
accounting professional bodies 会计职业组织，会计职业团体 g.3 .
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accounting records 会计记录 E bTj Bq
accounting responsibility 会计责任 aI8k:FK"
accounting service 会计服务 Z' cQ<
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accounting standards 会计准则 wD(1Sr5n
Accounting Standards for Business Enterprises 企业会计准则 Ml)0z&jQX
accounting system 会计系统 A\{dq:
accounting treatment 会计处理 ? |Q[QP
accuracy 准确性，精确性 tCkKJ)m
additional audit procedures 追加审计程序 p .Y
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addressee 收件人，收信人 p8yn? ~]^
Administration of State-owned Assets (the～) 国有资产管理局 R~9\mi5^UH
administrative laws and regulations 行政法规 '] 'H8Y-M
adverse impact 不利影响，负面影响 (wxdT6RVm\
adverse opinion 反对意见 j,7NLb9M
advisory group 咨询组，顾问组 #.
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agency fee 代理费，代理费用 m53XN
aggregate 总计，合计为…… Q@M>DA!d^V
alternation of document and record 变造文件和记录 ohI>\
alternative audit procedures 替代审计程序，备选审计程序 p#-;u1-B
amend 修改，修订 bf~gWzA
amortisation 摊销 G$hH~{ Y$
analytical capacity 分析能力 d[h2Y/AR
analytical procedures 分析性程序 # X~{p4Lr
annual financial statements 年度会计报表，年度财务报表 :g1C,M~
appendix 附录，附表 q(tdBd'o6
applicable 适用的 M$|r8%z1
applicable laws and regulations 适用的法规 -Oj}PGj$e\
application systems 应用系统 ' %JIc~LJ
apply consistently 一贯地执行，一贯地实施 /^#8z(@B
appropriate 适当的，合适的； k]J!E-yI8
征用，挪用 iw`,\ V&
appropriate authorization 适当的授权 SZGeF;N
appropriateness of audit evidence 审计证据的适当性 T6
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approval 批准，核准 :o!bz>T
assertion (会计报表上的)认定；确认 '|v??`o #
assessed level of control risk 对控制风险的评估，控制风险的评估水平 #b FJ6;g=V
asset 资产，财产 wi{qN___
asset restructuring 资产重组 v% mAU3M
assignment of duties 职责的划分 ]{tnNr>mv
assistant 助理，助理人员 9XU"Ppv
associated company 联属公司，联营公司 Ww8C}2g 3
association 联合，结合；协会，社团 egOZ.oV
assumption 假设，假定 wUnz D)
at a given date 在某一特定时日 LyEM^d]
attestation 鉴证，公证 q7itznQSKc
attestation service 鉴证服务 F*&A=@/3
audit adjustment 审计调整 Fpz)@0K;
audit areas 审计领域 *pu ,|
audit conclusion 审计结论
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audit effectiveness 审计效果 !/1aot^(
audit efficiency 审计效率 M q!vu!
audit engagement letter 审计业务约定书 jacp':T
audit evidence 审计证据 _;o)MTw|'
audit fee 审计费 80i-)a\n
audit files 审计档案 #>I*c _-
audit findings 审计中发现的事项 Im7t8XCG
audit implementation stage 审计实施阶段 D..dGh.MY
audit mark 审计标识 s7x&x;-
audit materiality 审计重要性 $:{r#
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audit method 审计方法 s~A#B)wB
audit objective 审计目标，审计目的 ^jY'Hj.Bs
audit of financial statements 会计报表审计，财务报表审计 s-\.j-Sa
audit opinion 审计意见 ,\HZIl[8
audit period 被审计期间，被审计年度 wi7a_ ^{
audit plan 审计计划 i)vbmV
audit planning 编制审计计划，制定审计计划，审计计划 8T:?C~ "
audit planning stage 审计计划阶段 '}\#bMeObg
audit procedure 审计程序 Z *9Qeu-N:
audit programme 审计程序表，具体审计计划 9A i e$=
audit report 审计报告 `v]|x,l+C
audit report with a disclaimer of opinion 拒绝表示意见审计报告
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audit report with a qualified opinion 有保留意见的审计报告 d&!;uzOx
audit report with an adverse opinion 否定意见的审计报告
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audit report with dual dates 双重日期审计报告 X:aLed_{f
audit reporting stage 审计报告阶段 cqP)1V]
audit responsibility 审计责任 Q]Kc< [E
audit results 审计结果 !=C74$TH
audit risk 审计风险 .7h:/d
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audit sampling 审计抽样 4Nz@s^9
audit sampling techniques 审计抽样方法，审计抽样技术 15o<'4|=Lm
audit strategies 审计策略 ("G
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audit summary 审计总结，审计小结 C}i1)
audit team 审计小组 tW BfIHiha
audit test 审计测试 B=4xZJ Py
audit trail 审计轨迹 k&|#(1CFY
audit work 审计工作 aP#nK
audit working paper 审计工作底稿 q_5hKipd\b
audited financial statement 审计会计报表，已审计财务报表 ?9Lp@k~TO
Auditing Guidelines (the～) 审计规范指南 Ukf4Q\@w
auditing standards 审计准则 cip"9|"
audit-oriented working paper (审计)业务类工作底稿 D*!UB5<>/t
authorisation 授权 h kifd4#
authorisation of transaction 交易的授权 2X:OS/
availability 可获得性 \Z pg,KOT
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balance 余额；差额；平衡 ~9[^abz
balance sheet 资产负债表 anM]khs?
bank 银行 n54}WGo>9
bank account 银行账户，银行户头 1E1oy( \V
bank statement 银行对账单 B) 5 QI
barter transaction 易货交易，以物换物交易 !>n^ ;u
basis of audit 审计依据 Ng1{ NI+S
basis of preparation (会计报表的)编制基础 u $vA9g4
book of account 账目，账簿 IB'gY0*
borrowing 借款，贷款，借债 ~>j5z&:&
branch 分支，分支机构，分店 )<<}8Fs
brought forward (账户余额等的)承上年，承上期，承上页 a9+l :c@
budget 预算 lk<}`#( g
building 建筑物；大楼 K!L0|W H%!
business conditions 业务情况，经营情况 ;ui=7[ Us
business licence (企业等的)营业执照 /t4#-vz
business relation 业务关系 &j bZL5
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