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 UOk\fyD2[
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审计词汇英汉对照 #wo
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ability to continue as a going concern 持续经营能力 b+|3nc!
acceptability 可接受性，可接受程度 @Ns[qn;9
acceptable level of detection risk 检查风险的可接受水平 Zazff@O *
acceptance of engagement 接受委托 loO"[8i.k
accepting the engagement for the first time 首次接受委托 Bp3E)l
access to asset 对资产的接触 &!OEd ]
according to 根据，依据，依照 Dz
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account balance 账户余额 DY
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account for 对……进行会计处理，核算；解释 ]8}51 y8
accounting 会计，会计学
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accounting advisory serve 会计咨询服务 0 ZM(heQ
accounting firm 会计师事务所 E5$]0#jB
accounting information 会计信息，会计资料
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accounting period 会计期间 76wNZv) 9
accounting policies 会计政策 :8!RGtn
accounting professional bodies 会计职业组织，会计职业团体 ICvV}%d
accounting records 会计记录 8AX_y3$
accounting responsibility 会计责任 s2#Ia>5!
accounting service 会计服务 MUAs(M;
accounting standards 会计准则 Qr 9 ;CVW
Accounting Standards for Business Enterprises 企业会计准则 t* =[ RS*
accounting system 会计系统 ](A2,F
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accounting treatment 会计处理 Jjm#ofv
accuracy 准确性，精确性 xEp?|Q$
additional audit procedures 追加审计程序 fEX=csZ86
addressee 收件人，收信人 o87kF!x
Administration of State-owned Assets (the～) 国有资产管理局 % /"n(?$ W
administrative laws and regulations 行政法规 ;Mup@)!j
adverse impact 不利影响，负面影响 #3QPcoxa
adverse opinion 反对意见 IQRuqp KL
advisory group 咨询组，顾问组 >m>F {v
agency fee 代理费，代理费用 0Gc@ AG{
aggregate 总计，合计为…… 8HQ.MXKP
alternation of document and record 变造文件和记录 5$:
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alternative audit procedures 替代审计程序，备选审计程序 viG,z4Zf
amend 修改，修订 \xj;{xc
amortisation 摊销 O=A2QykV(
analytical capacity 分析能力 I70c,4_G
analytical procedures 分析性程序 pA ~} _
annual financial statements 年度会计报表，年度财务报表 jY FJk&c
appendix 附录，附表 R
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applicable 适用的 I I+y
applicable laws and regulations 适用的法规 W
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application systems 应用系统 m{/(
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apply consistently 一贯地执行，一贯地实施 bI55G#1G
appropriate 适当的，合适的； =FrB{E u
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appropriate authorization 适当的授权 W<r<K=`5P
appropriateness of audit evidence 审计证据的适当性 Zd6ik&S
approval 批准，核准 ;:fW]5"R
assertion (会计报表上的)认定；确认 4,e' B-.
assessed level of control risk 对控制风险的评估，控制风险的评估水平 cm(*F 0<
asset 资产，财产 (?fU l$q\
asset restructuring 资产重组 _^r};}- }
assignment of duties 职责的划分 6O As %QZ
assistant 助理，助理人员 }IyF |[
associated company 联属公司，联营公司 -> 8Kd1^F
association 联合，结合；协会，社团 6^ wI^`NI
assumption 假设，假定 X.eOw>.
at a given date 在某一特定时日 -B
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attestation 鉴证，公证 JaCX }[R
attestation service 鉴证服务 uiVN z8H
audit adjustment 审计调整 )
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audit areas 审计领域 h Ma; \ k
audit conclusion 审计结论 :V(LBH0
audit effectiveness 审计效果 HIXAA?_eh=
audit efficiency 审计效率 ;=Ma+d #
audit engagement letter 审计业务约定书 s-$ Wc) l
audit evidence 审计证据 n m-
audit fee 审计费 *siX: ?l
audit files 审计档案 {A/r)
audit findings 审计中发现的事项 &-3 e 3)
audit implementation stage 审计实施阶段 Xp:A;i9
audit mark 审计标识 )G/bP!^+(
audit materiality 审计重要性 jE\ G_>
audit method 审计方法 gV2vw
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audit objective 审计目标，审计目的 ]n!V
audit of financial statements 会计报表审计，财务报表审计 U?*zb
audit opinion 审计意见 ?woL17Gt
audit period 被审计期间，被审计年度 S&_0
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audit plan 审计计划 i]v3CY|3AI
audit planning 编制审计计划，制定审计计划，审计计划 Q$E.G63Wl
audit planning stage 审计计划阶段 u >*a@3$f
audit procedure 审计程序 T$5wH )<
audit programme 审计程序表，具体审计计划 oY)eN?c
audit report 审计报告 1dQAo1
audit report with a disclaimer of opinion 拒绝表示意见审计报告 aZN?V}^+
audit report with a qualified opinion 有保留意见的审计报告 ZnEgU}g<2
audit report with an adverse opinion 否定意见的审计报告 uNN/o}Qx
audit report with dual dates 双重日期审计报告 : _8K8Sa
audit reporting stage 审计报告阶段 &C9IR,&
audit responsibility 审计责任 B\J[O5},
audit results 审计结果 >Xn,jMUW
audit risk 审计风险 ,:?ibE=
audit sampling 审计抽样 kE&R;T`Gb%
audit sampling techniques 审计抽样方法，审计抽样技术 .U!EA0B
audit strategies 审计策略 1bFZyD"
audit summary 审计总结，审计小结 %;[D Mc/
audit team 审计小组 ~H}Z;n
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audit test 审计测试 >w3C
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audit trail 审计轨迹 WLUgiW(0$
audit work 审计工作 aTvyz r1
audit working paper 审计工作底稿 )Te\6qM
audited financial statement 审计会计报表，已审计财务报表 Y&
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Auditing Guidelines (the～) 审计规范指南 QVT0.GzR
auditing standards 审计准则 '12m4quO
audit-oriented working paper (审计)业务类工作底稿 q8{Bx03m6
authorisation 授权 TGJz[N
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authorisation of transaction 交易的授权 q,P.)\0A
availability 可获得性 T|~5dZL
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balance 余额；差额；平衡 56Wh<i3
balance sheet 资产负债表 -
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bank 银行 iJ{axa &
bank account 银行账户，银行户头 V IzIl\<aM
bank statement 银行对账单 $DDO9
barter transaction 易货交易，以物换物交易 Ua}R3^_)a
basis of audit 审计依据 w7 MRuAJ4
basis of preparation (会计报表的)编制基础 .\b.l@O<Z
book of account 账目，账簿
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borrowing 借款，贷款，借债 YE v\!%B
branch 分支，分支机构，分店 zA#pgX[#
brought forward (账户余额等的)承上年，承上期，承上页 $O |Xq7dp
budget 预算 u>'0Xo9R
building 建筑物；大楼 $ . tT
business conditions 业务情况，经营情况 o zOc6
business licence (企业等的)营业执照 W?
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business relation 业务关系 ] 9QXQH
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