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 s31^9a
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审计词汇英汉对照 V ;>{-p
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ability to continue as a going concern 持续经营能力 orTTjV]_m
acceptability 可接受性，可接受程度 36lIV,YnU
acceptable level of detection risk 检查风险的可接受水平 g R1X@j$_
acceptance of engagement 接受委托 9E
(>mN
accepting the engagement for the first time 首次接受委托 R?X9U.AcW
access to asset 对资产的接触 zSkM 8 LM2
according to 根据，依据，依照 b8QW^Z
account balance 账户余额 Jbs:}]2
account for 对……进行会计处理，核算；解释 .,EZ-&6{
accounting 会计，会计学 t7-sCC0
accounting advisory serve 会计咨询服务 U7:~@eYy
accounting firm 会计师事务所 7N'F] x
accounting information 会计信息，会计资料 r$ 0=b
-
accounting period 会计期间 c*\^6 1T
accounting policies 会计政策 K$(U>D|
accounting professional bodies 会计职业组织，会计职业团体 )rj.WK.
accounting records 会计记录 L @G)K
accounting responsibility 会计责任 {d )Et;_
accounting service 会计服务 '^P
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accounting standards 会计准则 \ iP[iE=
Accounting Standards for Business Enterprises 企业会计准则 RRq*CLj
accounting system 会计系统 %/U Q0d~b
accounting treatment 会计处理 /=Xen
mmS
accuracy 准确性，精确性 iUl{_vb
additional audit procedures 追加审计程序
# &M
addressee 收件人，收信人 Jl5<9x
Administration of State-owned Assets (the～) 国有资产管理局 rJNf&x%6
administrative laws and regulations 行政法规 dQ^k-
adverse impact 不利影响，负面影响 %\- +SeC
adverse opinion 反对意见 L 8Z?B\
advisory group 咨询组，顾问组 dQizM^j
agency fee 代理费，代理费用 -j<UhW
aggregate 总计，合计为……
N ~ LR
alternation of document and record 变造文件和记录 _I'O4s1S
alternative audit procedures 替代审计程序，备选审计程序 E}a 3. 6)p
amend 修改，修订 Ik kJ4G
amortisation 摊销 fWLsk
analytical capacity 分析能力 ` D4J9;|;]
analytical procedures 分析性程序 =z@'vu$Fh
annual financial statements 年度会计报表，年度财务报表 >EMCG.**
appendix 附录，附表 t? c*(?Xa
applicable 适用的 I5 2wTl0
applicable laws and regulations 适用的法规 89 SsS b
application systems 应用系统 dxASU|Yo9
apply consistently 一贯地执行，一贯地实施 [;X YT
appropriate 适当的，合适的； sI^1c$sBN
征用，挪用 06=eA0JI
appropriate authorization 适当的授权 R 6M@pO
appropriateness of audit evidence 审计证据的适当性 $G=\i>R.
approval 批准，核准 VK|!aqA{b
assertion (会计报表上的)认定；确认 AJmS 1 B
assessed level of control risk 对控制风险的评估，控制风险的评估水平 C g&1
asset 资产，财产 I A+>dr
asset restructuring 资产重组 6X X5 K @
assignment of duties 职责的划分 &1Az`[zKGW
assistant 助理，助理人员 N gH %
associated company 联属公司，联营公司 Um9=<*p
association 联合，结合；协会，社团 -(1e!5_-@
assumption 假设，假定 { 8" W
at a given date 在某一特定时日 } g
attestation 鉴证，公证 W C`1;(#G
attestation service 鉴证服务 "=
% -
audit adjustment 审计调整 a%-Yl%#
audit areas 审计领域 3^`bf=R
audit conclusion 审计结论 zZE?G:isR
audit effectiveness 审计效果 m+vwp\0
audit efficiency 审计效率 + osY
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audit engagement letter 审计业务约定书 I
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audit evidence 审计证据
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audit fee 审计费 a~{St v
audit files 审计档案 S"_vD
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audit findings 审计中发现的事项 .y'OoDe
audit implementation stage 审计实施阶段 ev+N KUi=
audit mark 审计标识 f<zh-Gq
audit materiality 审计重要性 Xi|v!^IT
audit method 审计方法 ]_-$
audit objective 审计目标，审计目的 LLU>c]a
audit of financial statements 会计报表审计，财务报表审计 *&AK.n_
audit opinion 审计意见 nl?|X2?C
audit period 被审计期间，被审计年度 {@3=vBl%O+
audit plan 审计计划 (
NiuAy
audit planning 编制审计计划，制定审计计划，审计计划 9(
B)
audit planning stage 审计计划阶段 C3memimN
audit procedure 审计程序 lX7#3ti:
audit programme 审计程序表，具体审计计划 UbuxD }
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audit report 审计报告 (8>k_
audit report with a disclaimer of opinion 拒绝表示意见审计报告 V5A7w
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audit report with a qualified opinion 有保留意见的审计报告 ~ 01]VA
audit report with an adverse opinion 否定意见的审计报告 pYa<u,>pN
audit report with dual dates 双重日期审计报告 979L] H#
audit reporting stage 审计报告阶段 ^.<IT"
audit responsibility 审计责任 km3-Hp1
audit results 审计结果 xr?r3Y~^e
audit risk 审计风险 ,Qh4=+jwqn
audit sampling 审计抽样 nF// y}
audit sampling techniques 审计抽样方法，审计抽样技术 2<J82(4j
audit strategies 审计策略 3 g6 R<Ez
audit summary 审计总结，审计小结 FEP\5d >
audit team 审计小组 {`}RYfZ
audit test 审计测试
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audit trail 审计轨迹 u(lq9; ;Th
audit work 审计工作 1`)R#$h
audit working paper 审计工作底稿 \ oL+O|
audited financial statement 审计会计报表，已审计财务报表 =Of#Ps)
Auditing Guidelines (the～) 审计规范指南 {fS/ZG"5<t
auditing standards 审计准则 >&$ V"*]
audit-oriented working paper (审计)业务类工作底稿 J}.p6E~j
authorisation 授权 t
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authorisation of transaction 交易的授权 RSkpf94`
availability 可获得性 ~7Jc;y &
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balance 余额；差额；平衡 b0&dpMgh:
balance sheet 资产负债表 D)!k
bank 银行 u{_T,k<!
bank account 银行账户，银行户头 &2c ?g1%
bank statement 银行对账单 cq! > B{
barter transaction 易货交易，以物换物交易 ao,LP,_
basis of audit 审计依据 S5uV\Y/A
basis of preparation (会计报表的)编制基础 c[;I\g
book of account 账目，账簿 CBF>157B
borrowing 借款，贷款，借债 VWNmqeP
branch 分支，分支机构，分店 2h/` RefHJ
brought forward (账户余额等的)承上年，承上期，承上页 g:*yjj
budget 预算 (*M(gM{;
building 建筑物；大楼 IYj-cm
business conditions 业务情况，经营情况 fNlU
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business licence (企业等的)营业执照 M`5^v 0,C
business relation 业务关系 y %T'e(5Ed
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