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 r>ed/<_>m;
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审计词汇英汉对照 lSaX!${R'T
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ability to continue as a going concern 持续经营能力 (|Gwg \r
acceptability 可接受性，可接受程度 u9KT_`
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acceptable level of detection risk 检查风险的可接受水平 kN1R8| pv
acceptance of engagement 接受委托 \1joW#
accepting the engagement for the first time 首次接受委托 8)?&eE'
access to asset 对资产的接触 C F','gPnc
according to 根据，依据，依照 48^C+#Jbc
account balance 账户余额 4G F3.?3
account for 对……进行会计处理，核算；解释 /"st
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accounting 会计，会计学 "GZ}+K*GG
accounting advisory serve 会计咨询服务 0j4n1 1#
accounting firm 会计师事务所 68h1Wjg:"!
accounting information 会计信息，会计资料 n.8 870.BW
accounting period 会计期间 Z3c\}HLY
accounting policies 会计政策 -hW>1s<
accounting professional bodies 会计职业组织，会计职业团体 (nq""kO6'
accounting records 会计记录 s<# BxN
accounting responsibility 会计责任 N [3Y~HX!q
accounting service 会计服务 K;" oK
accounting standards 会计准则 X$ \CC18
Accounting Standards for Business Enterprises 企业会计准则 zn^7#$fC
accounting system 会计系统 r2+ZxMo|
accounting treatment 会计处理 +C7E]0!r
accuracy 准确性，精确性
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additional audit procedures 追加审计程序 :Bt,.uN C
addressee 收件人，收信人 ~ ! mY0odH
Administration of State-owned Assets (the～) 国有资产管理局 Cq/u
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administrative laws and regulations 行政法规 } %?or_f/
adverse impact 不利影响，负面影响 @fm p2!?6
adverse opinion 反对意见 3bezYk
advisory group 咨询组，顾问组 xS%&l)dT
agency fee 代理费，代理费用 0aY\(@
aggregate 总计，合计为…… * bYU=RS
alternation of document and record 变造文件和记录 ~D}fy
alternative audit procedures 替代审计程序，备选审计程序 U4-RI]Cpf
amend 修改，修订 KG(F
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amortisation 摊销 ?'a>?al%>
analytical capacity 分析能力 h _P[B
analytical procedures 分析性程序 }]dzY(
annual financial statements 年度会计报表，年度财务报表 ~= c 5q
appendix 附录，附表 qzv ht4
applicable 适用的 kZG;
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applicable laws and regulations 适用的法规 BaI-ve
application systems 应用系统 ,N,@9p
apply consistently 一贯地执行，一贯地实施 \F`>zY2$%
appropriate 适当的，合适的； *rw6?u9I
征用，挪用 :TP4f
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appropriate authorization 适当的授权 V6d,}Z+"z'
appropriateness of audit evidence 审计证据的适当性 |,`"Omb9+m
approval 批准，核准 !m~r 0M7
assertion (会计报表上的)认定；确认 [^
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assessed level of control risk 对控制风险的评估，控制风险的评估水平 RAu (FJ
asset 资产，财产 k=kkF"
asset restructuring 资产重组 &L?]w=*
assignment of duties 职责的划分 %hBw c#^
assistant 助理，助理人员 q9{ h@y
associated company 联属公司，联营公司 `a[fC9
association 联合，结合；协会，社团 =to.Oa RR
assumption 假设，假定 $-pijBiz_
at a given date 在某一特定时日 XX90 Is
attestation 鉴证，公证 q%q +2P>
attestation service 鉴证服务 f
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audit adjustment 审计调整 l x5 .50mI
audit areas 审计领域
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audit conclusion 审计结论 A#?Cts ,M
audit effectiveness 审计效果 xbw;s}B
audit efficiency 审计效率 <>$CYTb
audit engagement letter 审计业务约定书 4zhh **]B
audit evidence 审计证据 jP z1W4pk
audit fee 审计费 )i.pE ]!+
audit files 审计档案 J9tV| 0
audit findings 审计中发现的事项 NpM;vO
audit implementation stage 审计实施阶段 KwaxNb5
audit mark 审计标识 x%H,ta%
audit materiality 审计重要性 W+8 s>
audit method 审计方法 x|d? '
audit objective 审计目标，审计目的 qhTVsZ:{C
audit of financial statements 会计报表审计，财务报表审计 N<4 nb
audit opinion 审计意见 |%|Vl u
audit period 被审计期间，被审计年度 P"}"q ![
audit plan 审计计划 PU%f`)
audit planning 编制审计计划，制定审计计划，审计计划 >0iCQKq
audit planning stage 审计计划阶段 X efmC6X
audit procedure 审计程序 fD \Fq'29{
audit programme 审计程序表，具体审计计划 Zw{?^6;cS
audit report 审计报告 j -"34
audit report with a disclaimer of opinion 拒绝表示意见审计报告 hg<[@Q%$o
audit report with a qualified opinion 有保留意见的审计报告 e, 2/3jO
audit report with an adverse opinion 否定意见的审计报告 ^^!G{ *F
audit report with dual dates 双重日期审计报告 K
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audit reporting stage 审计报告阶段 {"$ [MYi:
audit responsibility 审计责任 Vh=U/{Rp1
audit results 审计结果 UEx<;P8rP
audit risk 审计风险 Z 1wtOL
audit sampling 审计抽样 OJA_OqVp$K
audit sampling techniques 审计抽样方法，审计抽样技术 ` s+kYWg'Z
audit strategies 审计策略 t~4Cf] )
audit summary 审计总结，审计小结 =E!Y f#p+q
audit team 审计小组 pJ1 \ @
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audit test 审计测试 | X#! 5u
audit trail 审计轨迹 (xTGt",_Jo
audit work 审计工作 K8 [Um !(
audit working paper 审计工作底稿 s3@mk\?qMe
audited financial statement 审计会计报表，已审计财务报表 :r
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Auditing Guidelines (the～) 审计规范指南 e9/Mjq\
auditing standards 审计准则 9I<~t@q5e@
audit-oriented working paper (审计)业务类工作底稿 A1Uy|Dl
authorisation 授权 j+
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authorisation of transaction 交易的授权 1k)pJzsc
availability 可获得性 ue+{djz[4
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balance 余额；差额；平衡 ?tqJkL#
balance sheet 资产负债表 ^\`a-l^
bank 银行 +%klS `_
bank account 银行账户，银行户头 YIgHLM(
bank statement 银行对账单 5#X R1#`
barter transaction 易货交易，以物换物交易 /uR /,R++
basis of audit 审计依据 H =~7g3
basis of preparation (会计报表的)编制基础 iV#A-9
book of account 账目，账簿 d@a<Eq
borrowing 借款，贷款，借债 ;P;c!}:\b
branch 分支，分支机构，分店 y4I Q
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brought forward (账户余额等的)承上年，承上期，承上页 zAklS 7L
budget 预算 f2M*]{N
building 建筑物；大楼 {{M/=WqC
business conditions 业务情况，经营情况 aMHC+R1X
business licence (企业等的)营业执照 1+ 7_L `SB
business relation 业务关系 zd!%7
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