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 bT6sb#"W
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审计词汇英汉对照 ms_ VM>l
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ability to continue as a going concern 持续经营能力 5[{*{^F4
acceptability 可接受性，可接受程度 h8 G5GRD
acceptable level of detection risk 检查风险的可接受水平 3@n>*7/E
acceptance of engagement 接受委托 v_S4hz6w\
accepting the engagement for the first time 首次接受委托 za'6Y*CGgX
access to asset 对资产的接触 s !+"yK
according to 根据，依据，依照 y{9 ~&r
account balance 账户余额 J4=_ w
account for 对……进行会计处理，核算；解释 3u>8\|8wz
accounting 会计，会计学 AOp/d(vx5i
accounting advisory serve 会计咨询服务 WhBpv(q}.
accounting firm 会计师事务所 XCsiEKZ_i
accounting information 会计信息，会计资料 ^Cv^yTj;&
accounting period 会计期间 *[eL~ oN.c
accounting policies 会计政策 0lM{l?
accounting professional bodies 会计职业组织，会计职业团体 B$?qQ|0:=
accounting records 会计记录 mfny4R1_
accounting responsibility 会计责任 ?8, %LIQ?
accounting service 会计服务 \uG`|D
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accounting standards 会计准则 qpJ{2Q
Accounting Standards for Business Enterprises 企业会计准则 ]ALc;lb-}
accounting system 会计系统 /?/ #B `
accounting treatment 会计处理 :
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accuracy 准确性，精确性 Z.i{i^/#(
additional audit procedures 追加审计程序 ~Cc.cce5
addressee 收件人，收信人 A\Txb_x
Administration of State-owned Assets (the～) 国有资产管理局 (x;g/! :
administrative laws and regulations 行政法规 6O2=Ns;J6
adverse impact 不利影响，负面影响 i v(5&'[p
adverse opinion 反对意见 0(8H;T
advisory group 咨询组，顾问组 .7
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agency fee 代理费，代理费用 Lh$dzHq
aggregate 总计，合计为…… .r+hERcB
alternation of document and record 变造文件和记录 r C[6lIP
alternative audit procedures 替代审计程序，备选审计程序 :`vP}I ^
amend 修改，修订 8 iC:xcN3
amortisation 摊销 f]8I64
analytical capacity 分析能力 qIwV q!=
analytical procedures 分析性程序 ~F,
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annual financial statements 年度会计报表，年度财务报表 _ia! mT <
appendix 附录，附表 %ICglF R
applicable 适用的 3UUGblg`~
applicable laws and regulations 适用的法规 7@%'wy& A
application systems 应用系统 /"qcl7F
apply consistently 一贯地执行，一贯地实施 SKY*.IW/Z
appropriate 适当的，合适的； N?4q
征用，挪用 4YU/uQm
appropriate authorization 适当的授权 k /EDc533d
appropriateness of audit evidence 审计证据的适当性 \'?#i @O
approval 批准，核准 bzmr"/#D3
assertion (会计报表上的)认定；确认 K_- d(
assessed level of control risk 对控制风险的评估，控制风险的评估水平 fn{S
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asset 资产，财产 PHM:W%g:
asset restructuring 资产重组 Ek.&Sf$cd'
assignment of duties 职责的划分 ! {_yaVF
assistant 助理，助理人员 |I[7,`C ~
associated company 联属公司，联营公司 \[wCp*;1}
association 联合，结合；协会，社团 HO|-@yOF^
assumption 假设，假定 )E7 FA|
at a given date 在某一特定时日 cJ}QXuuUv
attestation 鉴证，公证 \6
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attestation service 鉴证服务 :
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audit adjustment 审计调整 i y5R5L 2
audit areas 审计领域 @u4=e4eF`
audit conclusion 审计结论
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audit effectiveness 审计效果 eQX`,9:5
audit efficiency 审计效率 K3$`
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audit engagement letter 审计业务约定书 _94s(~g:
audit evidence 审计证据 {M~lbU
audit fee 审计费 h!]"R<QQdu
audit files 审计档案 [!*xO?yCJ
audit findings 审计中发现的事项 M7y| EB))
audit implementation stage 审计实施阶段 {0jIY
audit mark 审计标识 !DjT<dxf
audit materiality 审计重要性 cHvF* A
audit method 审计方法 CSn<]%GL
audit objective 审计目标，审计目的 -
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audit of financial statements 会计报表审计，财务报表审计 Bmr< O !
audit opinion 审计意见 (RF>s.B<
audit period 被审计期间，被审计年度 Zy]s` aa
audit plan 审计计划 ij)Cm]4(2
audit planning 编制审计计划，制定审计计划，审计计划 Y\t_& px
audit planning stage 审计计划阶段 H"YL
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audit procedure 审计程序 }B!cv {{
audit programme 审计程序表，具体审计计划 B1T5f1;uY
audit report 审计报告 5h_5Z~
audit report with a disclaimer of opinion 拒绝表示意见审计报告 , r+"7$
audit report with a qualified opinion 有保留意见的审计报告 'wQy]zm$
audit report with an adverse opinion 否定意见的审计报告 mc@M ,2@D
audit report with dual dates 双重日期审计报告 !QC<n /
audit reporting stage 审计报告阶段 CUhV$A#oo
audit responsibility 审计责任 WVL#s?=g
audit results 审计结果 }ymvC
audit risk 审计风险 |+E KF.K
audit sampling 审计抽样 V2`;4d X*2
audit sampling techniques 审计抽样方法，审计抽样技术 (.^8^uc 7X
audit strategies 审计策略 |_ pl;&;:
audit summary 审计总结，审计小结 j=3-Qk`"/|
audit team 审计小组 O2#S: ~h
audit test 审计测试 r\mPIr|
audit trail 审计轨迹 ^e9aD9
audit work 审计工作 5d
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audit working paper 审计工作底稿 D9,!
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audited financial statement 审计会计报表，已审计财务报表 Zq?_dIX
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Auditing Guidelines (the～) 审计规范指南 .ewZV9P)t
auditing standards 审计准则 VO9 f~>`(
audit-oriented working paper (审计)业务类工作底稿 R7aXR\ R
authorisation 授权 x0x $ 9
authorisation of transaction 交易的授权 0$F f#8
availability 可获得性 M/w{&&
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balance 余额；差额；平衡 KS! iL=i
balance sheet 资产负债表 zzf7S%1I
bank 银行
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bank account 银行账户，银行户头 UH40~LxIma
bank statement 银行对账单 *)%dXVf
barter transaction 易货交易，以物换物交易 ONWO`XD
basis of audit 审计依据 y&rY0bm
basis of preparation (会计报表的)编制基础 M.k|bh8
book of account 账目，账簿 3}4#I_<$F@
borrowing 借款，贷款，借债 1o#vhk/ "+
branch 分支，分支机构，分店 V4?Oc2mS
brought forward (账户余额等的)承上年，承上期，承上页 (5(fd.m+_
budget 预算 C={mi#G[/
building 建筑物；大楼 C"No5r'K3
business conditions 业务情况，经营情况 Y(z }[`2
business licence (企业等的)营业执照 zlMlMyG4
business relation 业务关系 MgnE-6_c
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