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 ^g'uR@ uU
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审计词汇英汉对照 UXa%$gwFw
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ability to continue as a going concern 持续经营能力 }m!T~XR</
acceptability 可接受性，可接受程度 ~H ctXe' x
acceptable level of detection risk 检查风险的可接受水平 eT F s9$
acceptance of engagement 接受委托 JpQV7}$
accepting the engagement for the first time 首次接受委托 )x5w`N]lm
access to asset 对资产的接触 @&h_+|:-
according to 根据，依据，依照 j1JdG<n
account balance 账户余额 }Ej^"T:H_;
account for 对……进行会计处理，核算；解释 7CT446
accounting 会计，会计学 *E@as
accounting advisory serve 会计咨询服务 &sq q+&ao
accounting firm 会计师事务所 <95*z @
accounting information 会计信息，会计资料 9dg+@FS}=
accounting period 会计期间 f]+.
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accounting policies 会计政策 B(@uJ^ N
accounting professional bodies 会计职业组织，会计职业团体 OoOwEV2p_
accounting records 会计记录 (Q"s;g
accounting responsibility 会计责任 Zf)< )o*
accounting service 会计服务 5Shc$Awc!
accounting standards 会计准则 s 4 Uk5<
Accounting Standards for Business Enterprises 企业会计准则 5IG#-Q(6sp
accounting system 会计系统 ]xJ2;{JWsO
accounting treatment 会计处理 $a')i<m^g
accuracy 准确性，精确性 f+Bv8 g
additional audit procedures 追加审计程序 <XpG
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addressee 收件人，收信人 m] ++
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Administration of State-owned Assets (the～) 国有资产管理局 3k+46Wp
administrative laws and regulations 行政法规 f <DqA/$
adverse impact 不利影响，负面影响 E-rGOm" m
adverse opinion 反对意见 yV@~B;eW0
advisory group 咨询组，顾问组 K?wo AuY
agency fee 代理费，代理费用 L{1PCs36c
aggregate 总计，合计为…… 4!+ IsT
alternation of document and record 变造文件和记录 uQkFFWS
alternative audit procedures 替代审计程序，备选审计程序 BfvvJ h_
amend 修改，修订 cj3P]2B#
amortisation 摊销 | >p?Cm
analytical capacity 分析能力 i;<H^\%
analytical procedures 分析性程序 x8rp Z
annual financial statements 年度会计报表，年度财务报表 l;J B;0<s"
appendix 附录，附表 'k$j^ |r>
applicable 适用的 /;1h-Rc>
applicable laws and regulations 适用的法规 ID=^497
application systems 应用系统 bq}o#d5p-_
apply consistently 一贯地执行，一贯地实施 /
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appropriate 适当的，合适的； 7OZjLD{ID
征用，挪用 JLxAk14lc
appropriate authorization 适当的授权 ~p/1
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appropriateness of audit evidence 审计证据的适当性 n ^C"v6X
approval 批准，核准 pL' +sW
assertion (会计报表上的)认定；确认 i \k>
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assessed level of control risk 对控制风险的评估，控制风险的评估水平 v+2t;PJd2
asset 资产，财产 :'gX//b):
asset restructuring 资产重组 g"v-hTx
assignment of duties 职责的划分 %wux#"8
assistant 助理，助理人员 bu r0?q
associated company 联属公司，联营公司 pj'[
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association 联合，结合；协会，社团 }W* q
assumption 假设，假定 +,Z Q(
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at a given date 在某一特定时日 >BlF<
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attestation 鉴证，公证 F| O
attestation service 鉴证服务 &
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audit adjustment 审计调整 G8p6 p6*
audit areas 审计领域 )KD*G;<O]L
audit conclusion 审计结论 w
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audit effectiveness 审计效果 q vGkTE
audit efficiency 审计效率 w97% 5[-T
audit engagement letter 审计业务约定书 ],ISWb
audit evidence 审计证据 } EWPLJA
audit fee 审计费 t=(CCq_N,
audit files 审计档案 >a2i%j/T
audit findings 审计中发现的事项 m&8
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audit implementation stage 审计实施阶段 r(cd?sL96R
audit mark 审计标识
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audit materiality 审计重要性 /jv4# 9
audit method 审计方法 &,~Oi(SX5
audit objective 审计目标，审计目的 TW}nO|qw
audit of financial statements 会计报表审计，财务报表审计 V17SJSC-
audit opinion 审计意见 1$ C\ `
audit period 被审计期间，被审计年度 4XX uj
audit plan 审计计划 %Y// }
audit planning 编制审计计划，制定审计计划，审计计划 7gcJ.,Z.
audit planning stage 审计计划阶段 =6:>C9
audit procedure 审计程序 "_T8Km008
audit programme 审计程序表，具体审计计划 jpek=4E
audit report 审计报告 K.K=\
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 j UCrj
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audit report with a qualified opinion 有保留意见的审计报告 Rw ptF O
audit report with an adverse opinion 否定意见的审计报告 P<A_7Ho
audit report with dual dates 双重日期审计报告 xRM)f 93@
audit reporting stage 审计报告阶段 FpM0 %
audit responsibility 审计责任 y d4\% %]
audit results 审计结果 kls
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audit risk 审计风险 3 =~0 m
audit sampling 审计抽样 i@p0Jnh|
audit sampling techniques 审计抽样方法，审计抽样技术 hMvLx>q3)
audit strategies 审计策略 aaODj>
audit summary 审计总结，审计小结 a8laP
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audit team 审计小组 -3On^W
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audit test 审计测试 i917d@r( <
audit trail 审计轨迹 L 1J~D?q
audit work 审计工作 [=q&5' FY0
audit working paper 审计工作底稿 m]#oZVngy
audited financial statement 审计会计报表，已审计财务报表 z->[:)c
Auditing Guidelines (the～) 审计规范指南 K/Qo~
auditing standards 审计准则 ~y.t amNW
audit-oriented working paper (审计)业务类工作底稿 X1PXX!]lo[
authorisation 授权 =9AX\2w*H;
authorisation of transaction 交易的授权 QlCs ,bT
availability 可获得性 D
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balance 余额；差额；平衡 .P^&sl*J
balance sheet 资产负债表 ^\oc H|D
bank 银行 NP^j5|A*"
bank account 银行账户，银行户头 -\V!
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bank statement 银行对账单 51&K
barter transaction 易货交易，以物换物交易 14
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basis of audit 审计依据 2jiH &'@
basis of preparation (会计报表的)编制基础 L6=`
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book of account 账目，账簿 T >2_ r6;
borrowing 借款，贷款，借债 H%z9VJ*!0
branch 分支，分支机构，分店 2j
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brought forward (账户余额等的)承上年，承上期，承上页 -) Li L
budget 预算 r?j2%M\
building 建筑物；大楼 g ONybz6]
business conditions 业务情况，经营情况 &
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business licence (企业等的)营业执照 E 6Uiw]3
business relation 业务关系 ev"f@y9Do
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