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 ,'sDauFn
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审计词汇英汉对照 v
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ability to continue as a going concern 持续经营能力 D%=&euB
acceptability 可接受性，可接受程度 A> (EM}\,
acceptable level of detection risk 检查风险的可接受水平 ]{I >HA5 [
acceptance of engagement 接受委托 U@(8)[?nxn
accepting the engagement for the first time 首次接受委托 c)q=il7ef
access to asset 对资产的接触 nhd.c2t\
according to 根据，依据，依照 *Tmqs@L
account balance 账户余额 }"q#"s
account for 对……进行会计处理，核算；解释 vY[ u;VU
accounting 会计，会计学 6vzvH
accounting advisory serve 会计咨询服务 - 8jlh
accounting firm 会计师事务所 [~;wC W,1
accounting information 会计信息，会计资料 `}8) P#
accounting period 会计期间 A}3E)Qo=G
accounting policies 会计政策 Upm#:i|"
accounting professional bodies 会计职业组织，会计职业团体 !L_xcov!Y
accounting records 会计记录 z_8Bl2tl
accounting responsibility 会计责任 715J1~aRNr
accounting service 会计服务 0|4R8Dh*-
accounting standards 会计准则 r8A'8g4cM
Accounting Standards for Business Enterprises 企业会计准则 ]]5(:>l
accounting system 会计系统 jASK!3pY
accounting treatment 会计处理 tao9icl*`
accuracy 准确性，精确性 K5(T7S
additional audit procedures 追加审计程序 N Cm=l
addressee 收件人，收信人 Q1H.2JXr
Administration of State-owned Assets (the～) 国有资产管理局 -'i[/{
administrative laws and regulations 行政法规 [y<s]C6E
adverse impact 不利影响，负面影响 Q0 xQx z
adverse opinion 反对意见 'n?"f |G
advisory group 咨询组，顾问组 dE (d'*+a
agency fee 代理费，代理费用 kC'm |Y@T
aggregate 总计，合计为…… FE0 6,i\{
alternation of document and record 变造文件和记录 N0Z D+
alternative audit procedures 替代审计程序，备选审计程序 Kke
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amend 修改，修订 XW{c C`&
amortisation 摊销 paxZlA
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analytical capacity 分析能力 QKoJxjR=^
analytical procedures 分析性程序 vTp
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annual financial statements 年度会计报表，年度财务报表 -3XnUGK
appendix 附录，附表 cr^R9dv
applicable 适用的 rj<-sfs
applicable laws and regulations 适用的法规 LC0-O1
application systems 应用系统 @*$"6!3s5
apply consistently 一贯地执行，一贯地实施 &(20*Vn,O
appropriate 适当的，合适的； BJsN~` =r
征用，挪用 7[}WvfN8#
appropriate authorization 适当的授权 w *o _s
appropriateness of audit evidence 审计证据的适当性 %\%&1
approval 批准，核准 \,`iu=YZv
assertion (会计报表上的)认定；确认 e"2x!(&n(
assessed level of control risk 对控制风险的评估，控制风险的评估水平 wJ7Fnj>u%
asset 资产，财产 @ _h=,g #@
asset restructuring 资产重组 *#'&a(h B!
assignment of duties 职责的划分 14y>~~3C4
assistant 助理，助理人员 =1mIk0H`
associated company 联属公司，联营公司 }5 ?|iUH|
association 联合，结合；协会，社团 {_4zm&
assumption 假设，假定 ulk yP
at a given date 在某一特定时日 Btc[
attestation 鉴证，公证 1mx;b)4t
attestation service 鉴证服务 &hzr(v~;
audit adjustment 审计调整 1oG'm
audit areas 审计领域 r;fcBepO
audit conclusion 审计结论 N&u(9Fxn
audit effectiveness 审计效果 V#+J4
audit efficiency 审计效率 LM".]f!,
audit engagement letter 审计业务约定书 p vu% p8
audit evidence 审计证据 l +O\oD? -
audit fee 审计费 M5 ]$w]Ny9
audit files 审计档案 ` h1>rP
audit findings 审计中发现的事项 &Fch{%S>
audit implementation stage 审计实施阶段 P;e@ <O
audit mark 审计标识 }i\_`~
audit materiality 审计重要性 c$)!02
audit method 审计方法 v/3V
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audit objective 审计目标，审计目的 OEHw%
audit of financial statements 会计报表审计，财务报表审计 x
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audit opinion 审计意见 J5\2`U_F
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audit period 被审计期间，被审计年度 IPnx5#eB
audit plan 审计计划 !]!9 $6n
audit planning 编制审计计划，制定审计计划，审计计划 &s&Ha{(!w
audit planning stage 审计计划阶段 %#7 ^b=;=
audit procedure 审计程序 5O C3:%g
audit programme 审计程序表，具体审计计划 X""}]@B 9z
audit report 审计报告 _[J>GfQd
audit report with a disclaimer of opinion 拒绝表示意见审计报告 vLM-v
audit report with a qualified opinion 有保留意见的审计报告 8#a2 kR<b
audit report with an adverse opinion 否定意见的审计报告 'S; l"
audit report with dual dates 双重日期审计报告 $ 2k9gO
audit reporting stage 审计报告阶段 y Xi$w.gr
audit responsibility 审计责任 !p4FK]B/u
audit results 审计结果 Z`@< O%
audit risk 审计风险 p%CcD]o
audit sampling 审计抽样 R6G%_,p$7
audit sampling techniques 审计抽样方法，审计抽样技术 [b@9V_
audit strategies 审计策略 w Y r M2X@
audit summary 审计总结，审计小结 ':T6m=yv
audit team 审计小组 / k ^O1+]H
audit test 审计测试 Uj~
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audit trail 审计轨迹 Z`'&yG;U
audit work 审计工作 1=Q3 WMT
audit working paper 审计工作底稿 EA !I&
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audited financial statement 审计会计报表，已审计财务报表 }Ym~[S*x
Auditing Guidelines (the～) 审计规范指南 u-~?ylh
auditing standards 审计准则 ^g
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audit-oriented working paper (审计)业务类工作底稿 @*~cmf&FIQ
authorisation 授权 5> =Ia@I
authorisation of transaction 交易的授权 irzWk3@:
availability 可获得性 ) Ft>X9$
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balance 余额；差额；平衡 I LXV yU
balance sheet 资产负债表 /%h<^YDBf
bank 银行 J(x42Q}*S
bank account 银行账户，银行户头 { @<EVw
bank statement 银行对账单 KEvT."t
barter transaction 易货交易，以物换物交易 4[m4u6z=
basis of audit 审计依据 _cXL Q)-
basis of preparation (会计报表的)编制基础 lnRbvulH
book of account 账目，账簿 ik|iAWy
borrowing 借款，贷款，借债 dK?v g@|'
branch 分支，分支机构，分店 8{
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brought forward (账户余额等的)承上年，承上期，承上页 Nn|~ :9#
budget 预算 28PT1 9&
building 建筑物；大楼 9WsGoZP n
business conditions 业务情况，经营情况 EU-=
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business licence (企业等的)营业执照 0p' =Vel{}
business relation 业务关系 L&SlUXyt.c
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