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 +CNv l
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审计词汇英汉对照 $=4QO
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ability to continue as a going concern 持续经营能力 gg2( 5FPP
acceptability 可接受性，可接受程度 A*Be R0(
acceptable level of detection risk 检查风险的可接受水平 sfl<qD+?
acceptance of engagement 接受委托 jmZI7?<z
accepting the engagement for the first time 首次接受委托 a\*yZlXKs
access to asset 对资产的接触 O:K2Y5R?B
according to 根据，依据，依照 0o&5 ]lEe
account balance 账户余额 z dam^o
account for 对……进行会计处理，核算；解释
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accounting 会计，会计学 7@W>E;go
accounting advisory serve 会计咨询服务 (#c:b
accounting firm 会计师事务所 vnuN6M{
accounting information 会计信息，会计资料 Iu=(qU
accounting period 会计期间 Jln:`!#fDf
accounting policies 会计政策 G18b$z
accounting professional bodies 会计职业组织，会计职业团体 2D5StCF$O
accounting records 会计记录 dk^~;m#iN
accounting responsibility 会计责任 do'GlU oMC
accounting service 会计服务 _|`S3}q|d
accounting standards 会计准则 P]C<U aW'!
Accounting Standards for Business Enterprises 企业会计准则 d&>^&>?$zh
accounting system 会计系统 4_ML
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accounting treatment 会计处理 x
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accuracy 准确性，精确性 2&cT~ZX&'
additional audit procedures 追加审计程序 C;y Z
addressee 收件人，收信人 "#g}ve,
Administration of State-owned Assets (the～) 国有资产管理局 CAf6:^0
administrative laws and regulations 行政法规 J<lW<:!3]
adverse impact 不利影响，负面影响
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adverse opinion 反对意见 }x ,S% M-
advisory group 咨询组，顾问组 {{!-Gr
agency fee 代理费，代理费用 n+R7D.<q!!
aggregate 总计，合计为…… &H+xz N
alternation of document and record 变造文件和记录 #w=~lq)9
alternative audit procedures 替代审计程序，备选审计程序 uXiN~j &Be
amend 修改，修订 x4O~q0>:Le
amortisation 摊销 g
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analytical capacity 分析能力 \w8\1~#
analytical procedures 分析性程序 DHRlWQox
annual financial statements 年度会计报表，年度财务报表 *m (=V1"
appendix 附录，附表 @2#lI
applicable 适用的 7t3!) a|lI
applicable laws and regulations 适用的法规 _Z\G5x
application systems 应用系统 qe\5m.k
apply consistently 一贯地执行，一贯地实施 A@u@ift
appropriate 适当的，合适的； !()Qm,1u
征用，挪用 _yT Ed"$
appropriate authorization 适当的授权 ^ZCD ~P_=
appropriateness of audit evidence 审计证据的适当性 9-
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approval 批准，核准 1Z&(6cDY8M
assertion (会计报表上的)认定；确认 XK vi=0B
assessed level of control risk 对控制风险的评估，控制风险的评估水平 wuo,kM
asset 资产，财产 bI`g|v
asset restructuring 资产重组 w! XD/j N
assignment of duties 职责的划分 ee=D1 qNu;
assistant 助理，助理人员 xyxy` qR A
associated company 联属公司，联营公司 _"{Xi2@H
association 联合，结合；协会，社团 }-`4D Hgq
assumption 假设，假定 T> p&$]OG
at a given date 在某一特定时日 1 -b_~DF
attestation 鉴证，公证 pK4)yu+
attestation service 鉴证服务 [ N'h%1]\
audit adjustment 审计调整 rZpXPI
audit areas 审计领域 '<uq3?5
audit conclusion 审计结论 y )<q /
audit effectiveness 审计效果 ajpX L
audit efficiency 审计效率 H"F29Pu2
audit engagement letter 审计业务约定书 FGkVqZ Y2?
audit evidence 审计证据 o L<St$1
audit fee 审计费 P2nu;I_ &
audit files 审计档案 D/' dTrR
audit findings 审计中发现的事项 IVmo5,&5(
audit implementation stage 审计实施阶段
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audit mark 审计标识 yCo.cd-
audit materiality 审计重要性 ," ql5Q4
audit method 审计方法 3$JoDL(Z
audit objective 审计目标，审计目的 Q59W#e )
audit of financial statements 会计报表审计，财务报表审计 @o.I ;}*N
audit opinion 审计意见 .G\7cZ
audit period 被审计期间，被审计年度 fXB0j;A
audit plan 审计计划 g\A Y|;T
audit planning 编制审计计划，制定审计计划，审计计划 ?h2}#wg
audit planning stage 审计计划阶段 %|4UsWZ
audit procedure 审计程序 048kP Xm`
audit programme 审计程序表，具体审计计划 #
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audit report 审计报告 wy G;8I
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ;wD)hNLAvR
audit report with a qualified opinion 有保留意见的审计报告 I}Q2Vu<
audit report with an adverse opinion 否定意见的审计报告 : @&/kyGH
audit report with dual dates 双重日期审计报告 nj4
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audit reporting stage 审计报告阶段 Y\tui+?J
audit responsibility 审计责任 [S<";l8
audit results 审计结果 D`AsRd
audit risk 审计风险 GKCroyor
audit sampling 审计抽样 et+0FF
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audit sampling techniques 审计抽样方法，审计抽样技术 -']56o_sQ/
audit strategies 审计策略 |7K bpj
audit summary 审计总结，审计小结 B-ESFATc
audit team 审计小组 oXS}IL
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audit test 审计测试 (i GTACoF
audit trail 审计轨迹 $ulOp;~A%
audit work 审计工作 y?!"6t7&
audit working paper 审计工作底稿 O'~+_ykTl
audited financial statement 审计会计报表，已审计财务报表 :H[6Lg\*
Auditing Guidelines (the～) 审计规范指南 < 7$1kGlA
auditing standards 审计准则 YoE3<[KD(
audit-oriented working paper (审计)业务类工作底稿 U<-D(J
authorisation 授权 F5#YOc
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authorisation of transaction 交易的授权 zn(PI3+]!
availability 可获得性 6zn5UW#q
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balance 余额；差额；平衡 F gI3
balance sheet 资产负债表 bjS
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bank 银行 3N:D6w-R
bank account 银行账户，银行户头 iR0y"Cii
bank statement 银行对账单 A(N4N
barter transaction 易货交易，以物换物交易 (9h`3#
basis of audit 审计依据 )_NO4`ejs/
basis of preparation (会计报表的)编制基础 UZ$/Ni
book of account 账目，账簿 P
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borrowing 借款，贷款，借债 WjjB<YKzF
branch 分支，分支机构，分店 kNL\m[W8$
brought forward (账户余额等的)承上年，承上期，承上页 fn !KQ
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budget 预算 QdC<Sk!G
building 建筑物；大楼 -{+}@?
business conditions 业务情况，经营情况 { BHO
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business licence (企业等的)营业执照 9g?( BI^z
business relation 业务关系 Lh<).<S
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