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 %idBR7?`g
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审计词汇英汉对照 '3.\+^3
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ability to continue as a going concern 持续经营能力 b UG,~\ Z
acceptability 可接受性，可接受程度 "hk cN+=
acceptable level of detection risk 检查风险的可接受水平 `FHudSK
acceptance of engagement 接受委托 %Ymi
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accepting the engagement for the first time 首次接受委托 w$2q00R>
access to asset 对资产的接触 ^BsT>VSH6
according to 根据，依据，依照 >KKWhJ
account balance 账户余额 3i^X9[ .
account for 对……进行会计处理，核算；解释 bzN[*X|
accounting 会计，会计学 @ !ChPl
accounting advisory serve 会计咨询服务 g F6> /
accounting firm 会计师事务所 tr<~ :&H4T
accounting information 会计信息，会计资料 D:P(;
accounting period 会计期间 hCxg6e<[
accounting policies 会计政策 ]HKt7 %,
accounting professional bodies 会计职业组织，会计职业团体 ?d')#WnC
accounting records 会计记录 0B6!$) *-i
accounting responsibility 会计责任 o | $D| E
accounting service 会计服务 d)%WaM%V
accounting standards 会计准则 +{UY9_~\3
Accounting Standards for Business Enterprises 企业会计准则 r" H::A
accounting system 会计系统 ;QI9 OcE@/
accounting treatment 会计处理 6v%yU3l
accuracy 准确性，精确性 )g5?5f;
additional audit procedures 追加审计程序 *>fr'jj1$
addressee 收件人，收信人 /VR~E'Cy%
Administration of State-owned Assets (the～) 国有资产管理局 1M ?BSH{
administrative laws and regulations 行政法规 r. 82RoG?G
adverse impact 不利影响，负面影响 MU<( O}
adverse opinion 反对意见 *V>?m6y/
advisory group 咨询组，顾问组 q s 4jUm
agency fee 代理费，代理费用 g 9, "u_
aggregate 总计，合计为…… 1 ?@
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alternation of document and record 变造文件和记录 \w9}O2
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alternative audit procedures 替代审计程序，备选审计程序 Q%e<0t7
amend 修改，修订 WjD885Xo
amortisation 摊销 *-VRkS-G
analytical capacity 分析能力 q4RO
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analytical procedures 分析性程序 F5)`FM^R
annual financial statements 年度会计报表，年度财务报表 s$Vl">9#
appendix 附录，附表 ) &6gju7(
applicable 适用的 dx%z9[8~{.
applicable laws and regulations 适用的法规 /wD f,Hduz
application systems 应用系统 -CPtYG[s
apply consistently 一贯地执行，一贯地实施 ;i@S}LwL
appropriate 适当的，合适的； Z\
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征用，挪用 3Z*r#d$nh:
appropriate authorization 适当的授权 JCWTB`EB>
appropriateness of audit evidence 审计证据的适当性 96WzgHPWo
approval 批准，核准 .Fb#j+Lq
assertion (会计报表上的)认定；确认 7# AIX],
assessed level of control risk 对控制风险的评估，控制风险的评估水平 J4bP(=w!
asset 资产，财产 C qd\n#d/~
asset restructuring 资产重组 *%x bn8
assignment of duties 职责的划分 Ak[X`e T
assistant 助理，助理人员 x0 j5D
associated company 联属公司，联营公司 ?N kKDvv
association 联合，结合；协会，社团 .* zN@y3
assumption 假设，假定 r r# nBhh8
at a given date 在某一特定时日 ~${~To8$CW
attestation 鉴证，公证 161P%sGx2
attestation service 鉴证服务 <rC%$tr
audit adjustment 审计调整 Q-x>yau"
audit areas 审计领域 _CD~5EA:
audit conclusion 审计结论 w8lr
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audit effectiveness 审计效果 ZP"; B^J
audit efficiency 审计效率 [@@{z9c
audit engagement letter 审计业务约定书
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audit evidence 审计证据 A6(D o]M
audit fee 审计费 @O"7@%nu
audit files 审计档案 uFr12ZFgK
audit findings 审计中发现的事项 t:wBh'K~R8
audit implementation stage 审计实施阶段 vQ rxx
audit mark 审计标识 v[L+PD
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audit materiality 审计重要性 HT<p=o'$Z
audit method 审计方法 wFM
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audit objective 审计目标，审计目的 ; Y/nS
audit of financial statements 会计报表审计，财务报表审计 }rQ Qe:{]B
audit opinion 审计意见 Jg#0g
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audit period 被审计期间，被审计年度
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audit plan 审计计划 sL@\,]Y
audit planning 编制审计计划，制定审计计划，审计计划 3IxC@QR
audit planning stage 审计计划阶段 \,S |>CPQ
audit procedure 审计程序 ~n=DI/AJ@-
audit programme 审计程序表，具体审计计划 a1pp=3Pd?~
audit report 审计报告 @]qP:h.
audit report with a disclaimer of opinion 拒绝表示意见审计报告 rHKO13WF
audit report with a qualified opinion 有保留意见的审计报告 .x I Aep_
audit report with an adverse opinion 否定意见的审计报告 ^ZMb Je%L
audit report with dual dates 双重日期审计报告 v_KO xV:<`
audit reporting stage 审计报告阶段 (xgw';g
audit responsibility 审计责任 $R DlM
audit results 审计结果 X
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audit risk 审计风险 > 0HH#JW
audit sampling 审计抽样 /&Q{B f
audit sampling techniques 审计抽样方法，审计抽样技术 ] SJ#:7
audit strategies 审计策略 N7?]eD
audit summary 审计总结，审计小结 HV%/ba
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audit team 审计小组 y:)^*2GA-B
audit test 审计测试 !!\}-r^y%
audit trail 审计轨迹 ]i
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audit work 审计工作 ]bds~OY5 U
audit working paper 审计工作底稿 ?t YZ/
audited financial statement 审计会计报表，已审计财务报表 yzN
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Auditing Guidelines (the～) 审计规范指南 Ki><~! L
auditing standards 审计准则 |aDBp
audit-oriented working paper (审计)业务类工作底稿 y,5 qY}P+
authorisation 授权 `,]
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authorisation of transaction 交易的授权 `X<B+:>v-
availability 可获得性 j n^X{R\
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balance 余额；差额；平衡 }JFTe
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balance sheet 资产负债表 +vkmS
bank 银行 X +!+&RAN*
bank account 银行账户，银行户头 s| p I`
bank statement 银行对账单 3en 9TB
barter transaction 易货交易，以物换物交易 {KgA
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basis of audit 审计依据 BwT[SI<Sg
basis of preparation (会计报表的)编制基础 >._d2.Q'
book of account 账目，账簿 i}vJI}S.$
borrowing 借款，贷款，借债 l@);U%\pS
branch 分支，分支机构，分店 oz&`3`
brought forward (账户余额等的)承上年，承上期，承上页 9JFN8Gf*)
budget 预算 BpIyw
building 建筑物；大楼 'dwW~4|B
business conditions 业务情况，经营情况 *I 1 H
business licence (企业等的)营业执照 _)45G"M
business relation 业务关系 sqKx?r72
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