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 O:'qwJ# ~
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审计词汇英汉对照 %INkuNa8\
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ability to continue as a going concern 持续经营能力 +P 9eE,WR
acceptability 可接受性，可接受程度 ZJ+ad,?,
acceptable level of detection risk 检查风险的可接受水平 K8&) kfyI
acceptance of engagement 接受委托 JPL`/WA 0
accepting the engagement for the first time 首次接受委托 $KT) Kz8tF
access to asset 对资产的接触 -cJ,rrN_9
according to 根据，依据，依照 yIr0D 6L
account balance 账户余额 }Z\S__\9
account for 对……进行会计处理，核算；解释
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accounting 会计，会计学 uF[*@N
accounting advisory serve 会计咨询服务 }%c>Hh
accounting firm 会计师事务所 ;K 7kBp\d
accounting information 会计信息，会计资料 B [h^] k
accounting period 会计期间 SXe1Q 8;
accounting policies 会计政策 o\><e1P
accounting professional bodies 会计职业组织，会计职业团体 K }
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accounting records 会计记录 y$di_)&g
accounting responsibility 会计责任 >hSu 1 s:
accounting service 会计服务 +84
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accounting standards 会计准则 \1#]qs -
Accounting Standards for Business Enterprises 企业会计准则 uzmYkBv
accounting system 会计系统 [n&ES
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accounting treatment 会计处理 =_ j<x$,b-
accuracy 准确性，精确性 ai? N!RX%H
additional audit procedures 追加审计程序 KJ S-{ed
addressee 收件人，收信人 z N;P_@U
Administration of State-owned Assets (the～) 国有资产管理局 \Wg_ g A
administrative laws and regulations 行政法规 t ,r: = '
adverse impact 不利影响，负面影响 4M]l~9;A
adverse opinion 反对意见 lup2> "?*
advisory group 咨询组，顾问组 4^YE*6z
agency fee 代理费，代理费用 KXl!VD,#`=
aggregate 总计，合计为…… Fv)E:PnKC
alternation of document and record 变造文件和记录 9 LBZMQ
alternative audit procedures 替代审计程序，备选审计程序 4{vEW(
amend 修改，修订 j_h:_D4
amortisation 摊销 $%M]2_W(
analytical capacity 分析能力
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analytical procedures 分析性程序 ]a uqf
annual financial statements 年度会计报表，年度财务报表 z$~F9Es 9
appendix 附录，附表 QY<5o; m`
applicable 适用的 wD$UShnm9-
applicable laws and regulations 适用的法规 d+5~^\lV
application systems 应用系统 ol L? 6)gC
apply consistently 一贯地执行，一贯地实施 .,# H]?Wil
appropriate 适当的，合适的； E,K>V:P*
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appropriate authorization 适当的授权 |Ox='.oIb
appropriateness of audit evidence 审计证据的适当性 L@z hbWY
approval 批准，核准 u
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assertion (会计报表上的)认定；确认 u,d5/`E
assessed level of control risk 对控制风险的评估，控制风险的评估水平 q3h & V
asset 资产，财产 A r,n=obG
asset restructuring 资产重组 FY^N n
assignment of duties 职责的划分 aH @-"Wi
assistant 助理，助理人员 rMZuiRz*
associated company 联属公司，联营公司 0s#72 }n
association 联合，结合；协会，社团 k_al*iM>H
assumption 假设，假定 |?` 5 ~f
at a given date 在某一特定时日 o`?rj!\
attestation 鉴证，公证 H"C'<(4*\
attestation service 鉴证服务 ^NW[)Dq1<
audit adjustment 审计调整 `2~>$Tr
audit areas 审计领域 lo1Ui`V
audit conclusion 审计结论 I UcL*
audit effectiveness 审计效果 ^rkKE
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audit efficiency 审计效率 vh9* >[i
audit engagement letter 审计业务约定书 `+J Fvn!
audit evidence 审计证据 !*IMWm >
audit fee 审计费 weitDr6
audit files 审计档案 E-MPFL
audit findings 审计中发现的事项 & c`-/8c
audit implementation stage 审计实施阶段 B[vj X" yg
audit mark 审计标识 bdUPo+
audit materiality 审计重要性 )^h6'h`
audit method 审计方法 o<2GtF1"o
audit objective 审计目标，审计目的 )vr@:PE
audit of financial statements 会计报表审计，财务报表审计 8OfQ :
audit opinion 审计意见 MfTLa)Rz
audit period 被审计期间，被审计年度 , !ZuH?Z
audit plan 审计计划 }fpya2Xt
audit planning 编制审计计划，制定审计计划，审计计划 Q
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audit planning stage 审计计划阶段 HDyf]2N*N
audit procedure 审计程序 y>{: [L9*
audit programme 审计程序表，具体审计计划 r@r%qkh(.@
audit report 审计报告 _MBa&XEM
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ,CO2d)}
audit report with a qualified opinion 有保留意见的审计报告 TFVQfj$r
audit report with an adverse opinion 否定意见的审计报告 IS C.~q2
audit report with dual dates 双重日期审计报告 @| !4X(2
audit reporting stage 审计报告阶段 A 'qe2]
audit responsibility 审计责任 h#rP]o@
audit results 审计结果 )cf i@-J+#
audit risk 审计风险 q:{#kv8
audit sampling 审计抽样 ]{-.?W*$
audit sampling techniques 审计抽样方法，审计抽样技术 }E`Y.=
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audit strategies 审计策略 z,HhSW?&^
audit summary 审计总结，审计小结 KaIKb=4L|
audit team 审计小组 owVvbC2<b(
audit test 审计测试 +^I0> \
audit trail 审计轨迹 &K[*vyD
audit work 审计工作 4Z)4WGp!
audit working paper 审计工作底稿 npP C;KD
audited financial statement 审计会计报表，已审计财务报表 Tw~R-SiS`s
Auditing Guidelines (the～) 审计规范指南 >T$0*7wF
auditing standards 审计准则 LS@TTiN
audit-oriented working paper (审计)业务类工作底稿 6)HmE[[F
authorisation 授权 5f0M{J,KC
authorisation of transaction 交易的授权 !3Dq)ebBz
availability 可获得性 J?4{#p
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balance 余额；差额；平衡 ,n|si#
balance sheet 资产负债表 WR+j?Fcf
bank 银行 , c.^"5
bank account 银行账户，银行户头 zcpL[@B
bank statement 银行对账单 !E70e$Th
barter transaction 易货交易，以物换物交易 l9p
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basis of audit 审计依据 aRd~T6I
basis of preparation (会计报表的)编制基础 b3N IFKw
book of account 账目，账簿 ci,( ]T +!
borrowing 借款，贷款，借债 "tEp8 m
branch 分支，分支机构，分店 $e^"Inhtqp
brought forward (账户余额等的)承上年，承上期，承上页 a=S &r1s>
budget 预算 5!0iK9O
building 建筑物；大楼 VPN
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business conditions 业务情况，经营情况 X)g
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business licence (企业等的)营业执照 #83
business relation 业务关系 H4i}gdR
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