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 `}FZ;q3DP
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审计词汇英汉对照 ,s:vi Xk
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ability to continue as a going concern 持续经营能力 58eO|c(
acceptability 可接受性，可接受程度 \6ais K
acceptable level of detection risk 检查风险的可接受水平 _?eT[!oO8
acceptance of engagement 接受委托 T`]P5Bk8r
accepting the engagement for the first time 首次接受委托 1S y
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access to asset 对资产的接触 XP n Hi@x
according to 根据，依据，依照 A!}Ps" Z
account balance 账户余额 g8" H{u
account for 对……进行会计处理，核算；解释 [N<rPHT
accounting 会计，会计学 ,rNud]NM8
accounting advisory serve 会计咨询服务 2R;#XmKS
accounting firm 会计师事务所 3~Ap1 _9
accounting information 会计信息，会计资料 b&AeIU}&
accounting period 会计期间 ~)6EH`-
accounting policies 会计政策 k-)Ls~#+
accounting professional bodies 会计职业组织，会计职业团体 {A)9ePgv!
accounting records 会计记录 S Ds#w
accounting responsibility 会计责任 Q-1 Xgw!
accounting service 会计服务 >Pvz5Hf/wW
accounting standards 会计准则 2zuQeF sK
Accounting Standards for Business Enterprises 企业会计准则 0ZZ Wj%
accounting system 会计系统 SzfMQ@ ~
accounting treatment 会计处理 d"Zyc(Jk
accuracy 准确性，精确性 P.m lk>r
additional audit procedures 追加审计程序 t
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addressee 收件人，收信人 "^Y zHq6
Administration of State-owned Assets (the～) 国有资产管理局 Q8.LlE999
administrative laws and regulations 行政法规 H ?V
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adverse impact 不利影响，负面影响 iO2jT+i
adverse opinion 反对意见 Gi*_
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advisory group 咨询组，顾问组 \p]B8hL
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agency fee 代理费，代理费用 Py?Q::
aggregate 总计，合计为…… 7< Y aw,G
alternation of document and record 变造文件和记录 /!`xqG#
alternative audit procedures 替代审计程序，备选审计程序 U"~W3vwJ
amend 修改，修订 )CgH|z:=b
amortisation 摊销 wxT( ktE
analytical capacity 分析能力 ^MG"n7)X
analytical procedures 分析性程序 6qWWfm/6
annual financial statements 年度会计报表，年度财务报表 wyXQP+9G
appendix 附录，附表 8# x7q>?
applicable 适用的 {i}E)Np
applicable laws and regulations 适用的法规
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application systems 应用系统
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apply consistently 一贯地执行，一贯地实施 q1m{G1W
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appropriate 适当的，合适的； S,Tc\}
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appropriate authorization 适当的授权 $ +$l?2
appropriateness of audit evidence 审计证据的适当性 ,J:Ro N_:
approval 批准，核准 q;7DH4;t
assertion (会计报表上的)认定；确认 c %1{l]
assessed level of control risk 对控制风险的评估，控制风险的评估水平 2.MY8}&WBu
asset 资产，财产 i6g=fx6j*
asset restructuring 资产重组 h Vu i.]
assignment of duties 职责的划分 w
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assistant 助理，助理人员 bR8`Y(=F9b
associated company 联属公司，联营公司 BfD& e`KI
association 联合，结合；协会，社团 II Amx[ b
assumption 假设，假定 ydAiH*>
at a given date 在某一特定时日 (L( n%
attestation 鉴证，公证 Wrh$`JC
attestation service 鉴证服务 cv7:5P
audit adjustment 审计调整 h[U o6`
audit areas 审计领域 y0~ttfv
audit conclusion 审计结论 O~Bh(_R&
audit effectiveness 审计效果 | 68k9rq
audit efficiency 审计效率 <XN=v!2;
audit engagement letter 审计业务约定书 F YK`.>L28
audit evidence 审计证据 RgZ9ZrE\
audit fee 审计费 d[
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audit files 审计档案 Yy6$q\@rV
audit findings 审计中发现的事项 a,r
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audit implementation stage 审计实施阶段 =%c\<<]aV
audit mark 审计标识 3rj
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audit materiality 审计重要性 D3%2O`9
audit method 审计方法 w w #kc!'
audit objective 审计目标，审计目的 Ivj=?[c|
audit of financial statements 会计报表审计，财务报表审计 P
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audit opinion 审计意见 0m"Ni:KEf
audit period 被审计期间，被审计年度 n9n)eI)R
audit plan 审计计划 k[,0k P;
audit planning 编制审计计划，制定审计计划，审计计划 8@RtL,[d
audit planning stage 审计计划阶段 .J O1k t
audit procedure 审计程序 ! &NrbiuN
audit programme 审计程序表，具体审计计划 J_.cC
audit report 审计报告 }W&9} 9p"
audit report with a disclaimer of opinion 拒绝表示意见审计报告 y*6/VSRkt4
audit report with a qualified opinion 有保留意见的审计报告 |(.%`BTD
audit report with an adverse opinion 否定意见的审计报告 E+#<WK-
audit report with dual dates 双重日期审计报告 $2RSYI`py
audit reporting stage 审计报告阶段 _x |.\j
audit responsibility 审计责任 Z!7xRy
audit results 审计结果 -4zV
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audit risk 审计风险 e<[ ] W4"A
audit sampling 审计抽样 > [;=c0(
audit sampling techniques 审计抽样方法，审计抽样技术 tC5-^5[y
audit strategies 审计策略 L(sT/
audit summary 审计总结，审计小结 I~&9c/&
audit team 审计小组 xV
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audit test 审计测试 R=
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audit trail 审计轨迹 MU(I#Prpe
audit work 审计工作 RZ;s_16GQ
audit working paper 审计工作底稿 + jyGRSo
audited financial statement 审计会计报表，已审计财务报表 ` 48Ql
Auditing Guidelines (the～) 审计规范指南 -a &<Un/
auditing standards 审计准则 -
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audit-oriented working paper (审计)业务类工作底稿 'tvuw\hhL
authorisation 授权 'W yWO^Bdk
authorisation of transaction 交易的授权 .T3 m%n
availability 可获得性 0;=- x"
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balance 余额；差额；平衡 ,&qC
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balance sheet 资产负债表
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bank 银行 RAP-vVh/C
bank account 银行账户，银行户头 D79 :L:
bank statement 银行对账单 5j6`W?|q
barter transaction 易货交易，以物换物交易 PP >6
basis of audit 审计依据 nw0#gDI|
basis of preparation (会计报表的)编制基础 ]JV'z<
book of account 账目，账簿 nSC2wTH!1
borrowing 借款，贷款，借债 }v4dOGc?
branch 分支，分支机构，分店 BP0:<vK{
brought forward (账户余额等的)承上年，承上期，承上页 g\
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budget 预算 XWyP' \
building 建筑物；大楼 ?%}!_F`h%
business conditions 业务情况，经营情况 qc 5[ e
business licence (企业等的)营业执照 G3%Ju=
business relation 业务关系 =I)43ah d
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