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
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审计词汇英汉对照 5 ze`IY
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ability to continue as a going concern 持续经营能力 `l+ >iM
acceptability 可接受性，可接受程度 <sgZ3*, A
acceptable level of detection risk 检查风险的可接受水平 9B qQ^`bu
acceptance of engagement 接受委托 ? (fQ<i n
accepting the engagement for the first time 首次接受委托 ;3 G~["DA
access to asset 对资产的接触 M4zX*&w.T
according to 根据，依据，依照 BO?mQu~
account balance 账户余额 8FB\0LA!g
account for 对……进行会计处理，核算；解释 #=`FM:WH
accounting 会计，会计学 )`B
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accounting advisory serve 会计咨询服务 t)\D
accounting firm 会计师事务所 &=v/VRan[
accounting information 会计信息，会计资料 ;[;)P tFz\
accounting period 会计期间 ,Adus M
accounting policies 会计政策 }%-UL{3%
accounting professional bodies 会计职业组织，会计职业团体 IUluJ.sXIf
accounting records 会计记录
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accounting responsibility 会计责任 DkDw>Nx<rs
accounting service 会计服务 JVD@I{
accounting standards 会计准则 xP8iz?6"V
Accounting Standards for Business Enterprises 企业会计准则 "} S9`-Wd|
accounting system 会计系统 AeNyZ[40T
accounting treatment 会计处理 B.]qrS|
accuracy 准确性，精确性 aEcktg6h
additional audit procedures 追加审计程序 +CsI,Uf4*
addressee 收件人，收信人 Rf)'HT
Administration of State-owned Assets (the～) 国有资产管理局 XD;15a
administrative laws and regulations 行政法规 9
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adverse impact 不利影响，负面影响 4( ` 2#
adverse opinion 反对意见 hknwis%y
advisory group 咨询组，顾问组 k)N2 +/
agency fee 代理费，代理费用 y3 &Tv
aggregate 总计，合计为…… B] A 5n8<
alternation of document and record 变造文件和记录 $w|o@ Ml)
alternative audit procedures 替代审计程序，备选审计程序 u~' m7
amend 修改，修订 &,W_#l{
amortisation 摊销 "\V W. S
analytical capacity 分析能力 9F2 P(aS
analytical procedures 分析性程序 ddUjs8VvJ
annual financial statements 年度会计报表，年度财务报表 pieU|?fQ
appendix 附录，附表 K!IF? iell
applicable 适用的 B'G*y2UnG
applicable laws and regulations 适用的法规 8C*6Fjb#
application systems 应用系统 c
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apply consistently 一贯地执行，一贯地实施 B6tcKh9d,
appropriate 适当的，合适的； L eG7x 7n
征用，挪用 Eg@R[ ^T
appropriate authorization 适当的授权 zznPD%#Sc
appropriateness of audit evidence 审计证据的适当性 ^>,< * p
approval 批准，核准 .nj?;).
assertion (会计报表上的)认定；确认 Fpj6Atk
assessed level of control risk 对控制风险的评估，控制风险的评估水平 ATYQ6E[{MV
asset 资产，财产 jOoIF/S o
asset restructuring 资产重组 |@ o]X?^
assignment of duties 职责的划分 6MLN>)t
assistant 助理，助理人员 7&;[an^w
associated company 联属公司，联营公司
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association 联合，结合；协会，社团 c8k6(#\
assumption 假设，假定 jjS{q
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at a given date 在某一特定时日 , cGwtt(
attestation 鉴证，公证 |QAeQWP+1
attestation service 鉴证服务 & rl]$Mtt
audit adjustment 审计调整 { Y3_I\H8{
audit areas 审计领域 dO 1-c`
audit conclusion 审计结论 4b3 F9
audit effectiveness 审计效果 s
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audit efficiency 审计效率 U / 1[~429
audit engagement letter 审计业务约定书 /%J&/2Wz
audit evidence 审计证据 <?q&PCAn^
audit fee 审计费 R,d70w
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audit files 审计档案 Sy+]SeF&
audit findings 审计中发现的事项 <B ]i80.
audit implementation stage 审计实施阶段 8!o{W=m^4
audit mark 审计标识 Z ,|1G6f@
audit materiality 审计重要性 PBxK
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audit method 审计方法 @yU!sE:
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 Z30z<d,j
audit opinion 审计意见 _SBp6 6
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audit period 被审计期间，被审计年度 Ie^Dn!0S
audit plan 审计计划 X] JpS
audit planning 编制审计计划，制定审计计划，审计计划 LH3N}J({
audit planning stage 审计计划阶段 0p:ClM 2O
audit procedure 审计程序 :Fi%Cef|
audit programme 审计程序表，具体审计计划 p0[,$$p M
audit report 审计报告 Ac5 o K
audit report with a disclaimer of opinion 拒绝表示意见审计报告 wZ]BY
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audit report with a qualified opinion 有保留意见的审计报告 NgE &KPj\
audit report with an adverse opinion 否定意见的审计报告 0_,3/EWa
audit report with dual dates 双重日期审计报告 .q_uJ_qu-
audit reporting stage 审计报告阶段 dPH!
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audit responsibility 审计责任 [}9XHhY1O=
audit results 审计结果 hSx+ {4PZ
audit risk 审计风险 e\d5SKY
audit sampling 审计抽样 L6[rvM|9_
audit sampling techniques 审计抽样方法，审计抽样技术 b2}QoJ@`
audit strategies 审计策略 }l] 3m=)
audit summary 审计总结，审计小结 %|D\j -~
audit team 审计小组 fncwe ' ;?
audit test 审计测试 7/^TwNsv
audit trail 审计轨迹 0XQ".:+h
audit work 审计工作 aiR|.opIb
audit working paper 审计工作底稿 "x:)$@
audited financial statement 审计会计报表，已审计财务报表 l $p_])x
Auditing Guidelines (the～) 审计规范指南 U2[3
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auditing standards 审计准则 0'V
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audit-oriented working paper (审计)业务类工作底稿 _M"$5
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authorisation 授权 Lilk8|?#W
authorisation of transaction 交易的授权 Eis%)oE
availability 可获得性 ArmL,
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balance 余额；差额；平衡 j;AzkReb
balance sheet 资产负债表 <PfPh~
bank 银行 nIT ^'
bank account 银行账户，银行户头 9s\i(/RxW
bank statement 银行对账单 9?}rp A`P
barter transaction 易货交易，以物换物交易 * 0&i'0>
basis of audit 审计依据 vYMbson}
basis of preparation (会计报表的)编制基础 XftJ= *
book of account 账目，账簿 M|Dwk3#
borrowing 借款，贷款，借债 $^NWzc
branch 分支，分支机构，分店 QN} 3S0
brought forward (账户余额等的)承上年，承上期，承上页 ?) ,xZ1"
budget 预算 F" m}mf
building 建筑物；大楼 Ltic_cjYd?
business conditions 业务情况，经营情况 . ~A"Wyu\
business licence (企业等的)营业执照 *nsnX/e(-
business relation 业务关系 t5jhpPVf
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