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 `i;f
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审计词汇英汉对照 mqQN* .8*
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ability to continue as a going concern 持续经营能力 4;=+q
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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 #L
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acceptance of engagement 接受委托 Q3T@=z2j%
accepting the engagement for the first time 首次接受委托 O!#r2Y"?K1
access to asset 对资产的接触 C8ek{o)%W
according to 根据，依据，依照 g\:(1oY
account balance 账户余额 &]tZ 6
account for 对……进行会计处理，核算；解释 fgdqp8~
accounting 会计，会计学 GUSEbIz):
accounting advisory serve 会计咨询服务 vq=nG]cE)
accounting firm 会计师事务所 k^K>*mcJ
accounting information 会计信息，会计资料 lk; 4l Z
accounting period 会计期间 hT go
accounting policies 会计政策 4d-f 6iiFV
accounting professional bodies 会计职业组织，会计职业团体 Bq@_/*'*Y
accounting records 会计记录 y\k#83aU|
accounting responsibility 会计责任 #TS:| =
accounting service 会计服务 )B)e cJJ_
accounting standards 会计准则 u0p[ltJ,
Accounting Standards for Business Enterprises 企业会计准则 P:KS* lOp
accounting system 会计系统 ip8%9fG\>
accounting treatment 会计处理 9X/]O<i,Es
accuracy 准确性，精确性 mBN+c9n/
additional audit procedures 追加审计程序 UB^OMB-W.m
addressee 收件人，收信人 P.aN 4 9`=
Administration of State-owned Assets (the～) 国有资产管理局 <x-7MU&
administrative laws and regulations 行政法规 >\[/e{Q"
adverse impact 不利影响，负面影响 [0MNq]gxf
adverse opinion 反对意见 W-D{ c U
advisory group 咨询组，顾问组 (P'{A>aHl0
agency fee 代理费，代理费用 \:y oS>G
aggregate 总计，合计为…… %>Q[j`9y
alternation of document and record 变造文件和记录 l]R=I2t
alternative audit procedures 替代审计程序，备选审计程序 ? `hA :X<
amend 修改，修订 z;iNfs0i$
amortisation 摊销 ]sLdz^E3D
analytical capacity 分析能力 p?-qlP l
analytical procedures 分析性程序 ,i)wS1@
annual financial statements 年度会计报表，年度财务报表 ' 9u(9S
appendix 附录，附表 /:B2-4>Q!
applicable 适用的 R`KlG/Tk
applicable laws and regulations 适用的法规 "o)jB~ :L
application systems 应用系统 &$yxAqdab
apply consistently 一贯地执行，一贯地实施 Zz/
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appropriate 适当的，合适的； Ua%;h I)j$
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appropriate authorization 适当的授权 V9Pw\K!w#\
appropriateness of audit evidence 审计证据的适当性 9$ f%
approval 批准，核准 7K5 tBUNQ
assertion (会计报表上的)认定；确认 U'@#n2p: k
assessed level of control risk 对控制风险的评估，控制风险的评估水平 8B! Mg NKV
asset 资产，财产 rHi BW!
asset restructuring 资产重组 Y6G`p
assignment of duties 职责的划分 UMUG ~P&@
assistant 助理，助理人员 70 -nAv
associated company 联属公司，联营公司 'D'H)J
association 联合，结合；协会，社团 O!se-h5mW8
assumption 假设，假定 b|pp}il
at a given date 在某一特定时日 %/oeV;D
attestation 鉴证，公证 i0n u5kD+d
attestation service 鉴证服务 !LM9
audit adjustment 审计调整 +wp !hk&C5
audit areas 审计领域 LEuDDJ -
audit conclusion 审计结论 U4=m>Ty
audit effectiveness 审计效果 &6e A.
audit efficiency 审计效率 % oJH 6F
audit engagement letter 审计业务约定书 &G!~@\tMg
audit evidence 审计证据 'i <%kL@
audit fee 审计费 GC`/\~TM
audit files 审计档案 O1Ynl` }
audit findings 审计中发现的事项 +,]_TxL|C
audit implementation stage 审计实施阶段 :{,k F
audit mark 审计标识
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audit materiality 审计重要性 V%'' GF
audit method 审计方法 3aw-fuuIb
audit objective 审计目标，审计目的 - H F1c
audit of financial statements 会计报表审计，财务报表审计 &D91bT+L
audit opinion 审计意见 SohNk9u[8
audit period 被审计期间，被审计年度 tIk$4)ZAl
audit plan 审计计划 *4/KK
audit planning 编制审计计划，制定审计计划，审计计划 Rrrq>{D
audit planning stage 审计计划阶段 _
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audit procedure 审计程序 5?A<('2
audit programme 审计程序表，具体审计计划 O 0 3F@v
audit report 审计报告 !?" pnKb}
audit report with a disclaimer of opinion 拒绝表示意见审计报告
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audit report with a qualified opinion 有保留意见的审计报告 1{Ik.O)
audit report with an adverse opinion 否定意见的审计报告 CF6qE G6
audit report with dual dates 双重日期审计报告 p7W9? b9
audit reporting stage 审计报告阶段 ~l('ly
audit responsibility 审计责任 (coaGQ@d
audit results 审计结果 \ 0K& 2'
audit risk 审计风险 `# :(F z
audit sampling 审计抽样 Wr@q+Whq
audit sampling techniques 审计抽样方法，审计抽样技术 wlQ
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audit strategies 审计策略 {Y3:Y+2X3*
audit summary 审计总结，审计小结 XqGa]/;}
audit team 审计小组 Wj 8WT)cB
audit test 审计测试 n\< uT1n
audit trail 审计轨迹 }zIWagC6
audit work 审计工作 O;$}j:;KF
audit working paper 审计工作底稿 i|0!yID0@
audited financial statement 审计会计报表，已审计财务报表 j )wrF@W
Auditing Guidelines (the～) 审计规范指南 ]F"P3':
auditing standards 审计准则 "EVf1iQ
audit-oriented working paper (审计)业务类工作底稿 !C(PfsrR/
authorisation 授权 %jJIR88
authorisation of transaction 交易的授权 H6Ytp^ ~>
availability 可获得性 N;DE,[:<
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balance 余额；差额；平衡 MwX8F YF
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balance sheet 资产负债表
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bank 银行 ] f5vk
bank account 银行账户，银行户头 Xy}>O*
bank statement 银行对账单 Rp!"c
barter transaction 易货交易，以物换物交易 4&%E?_M
basis of audit 审计依据 'J)9#
basis of preparation (会计报表的)编制基础 (1[Z#y[
book of account 账目，账簿 fm$Qd^E|e
borrowing 借款，贷款，借债 #=72 /[
branch 分支，分支机构，分店 3v&Shb?xb;
brought forward (账户余额等的)承上年，承上期，承上页 Z{gDE
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budget 预算 )LNKJe+
building 建筑物；大楼 GP x+]Jw8\
business conditions 业务情况，经营情况 >|0 I\{ C
business licence (企业等的)营业执照 *\_>=sS x;
business relation 业务关系 WR u/7$8
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