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 g2|qGfl{C
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审计词汇英汉对照 |n/qJIE6
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ability to continue as a going concern 持续经营能力 kgZiyPcw
acceptability 可接受性，可接受程度 *i)3q+%.
acceptable level of detection risk 检查风险的可接受水平 Bokpvd-c7
acceptance of engagement 接受委托 <j< V{Wc
accepting the engagement for the first time 首次接受委托 |l#<vw
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access to asset 对资产的接触 ~M !9
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according to 根据，依据，依照 |RS(QU<QE
account balance 账户余额 tEbR/? ,GI
account for 对……进行会计处理，核算；解释 ;iq5 8.
accounting 会计，会计学 e%w zcn
accounting advisory serve 会计咨询服务 cOz/zD
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accounting firm 会计师事务所 N,?4,+Hc-
accounting information 会计信息，会计资料 5X1z^(
accounting period 会计期间 -H+<81"B#
accounting policies 会计政策 5Kw$QJ/
accounting professional bodies 会计职业组织，会计职业团体 PCk Q hR
accounting records 会计记录 )b7 ;w#%q
accounting responsibility 会计责任 }QzF.![~z
accounting service 会计服务 =mQdM]A) 2
accounting standards 会计准则 k7cM.<s!
Accounting Standards for Business Enterprises 企业会计准则 ^fq^s T. $
accounting system 会计系统 oWP3 Y.
accounting treatment 会计处理 8 rE UZk
accuracy 准确性，精确性 Gkr?M
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additional audit procedures 追加审计程序 N0POyd/rL
addressee 收件人，收信人 p\).zuEf.
Administration of State-owned Assets (the～) 国有资产管理局 vWh]1G#'p[
administrative laws and regulations 行政法规 qH9bo-6
adverse impact 不利影响，负面影响 5?=haGn
adverse opinion 反对意见 L8WYxJ
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advisory group 咨询组，顾问组 p G-9H3[f#
agency fee 代理费，代理费用
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aggregate 总计，合计为…… z:p;Wm
alternation of document and record 变造文件和记录 H~ `JAplr
alternative audit procedures 替代审计程序，备选审计程序 f[s|<U^
amend 修改，修订
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amortisation 摊销 j-%@A`j;
analytical capacity 分析能力 iU1yJ=
analytical procedures 分析性程序 ]K!NLvz
annual financial statements 年度会计报表，年度财务报表 ; V H:dg
appendix 附录，附表 AC}[Q p!
applicable 适用的 >gSiH#>
applicable laws and regulations 适用的法规 \96aHOk<
application systems 应用系统 ~\]l Msk+
apply consistently 一贯地执行，一贯地实施 DPg\y".4Y&
appropriate 适当的，合适的； 6!T9VL\=H
征用，挪用 " IuHSjP
appropriate authorization 适当的授权 R[vA%G
appropriateness of audit evidence 审计证据的适当性 ui .riD[,O
approval 批准，核准 ;%`oS.69
assertion (会计报表上的)认定；确认 d #vo)>
assessed level of control risk 对控制风险的评估，控制风险的评估水平 AQU^7 O
asset 资产，财产 U'oFW@Y; h
asset restructuring 资产重组 J`d_=C?J
assignment of duties 职责的划分 VoG:3qN
assistant 助理，助理人员 5==hyIy
associated company 联属公司，联营公司 9h/JW_
association 联合，结合；协会，社团 kes
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assumption 假设，假定 V NT*@^O_=
at a given date 在某一特定时日 7]F@ g}8
attestation 鉴证，公证 |EZ\+!8N:{
attestation service 鉴证服务 x;@wtd*QB
audit adjustment 审计调整 K*sav?c
audit areas 审计领域 HOSt0IHzty
audit conclusion 审计结论 jM5w<T-2/
audit effectiveness 审计效果 #O,;3S
audit efficiency 审计效率 <nk7vo?Ks
audit engagement letter 审计业务约定书 )C&'5z
audit evidence 审计证据 oksAQnQe
audit fee 审计费 S-2@:E
audit files 审计档案 I ]H P
audit findings 审计中发现的事项 E'iN==p_:
audit implementation stage 审计实施阶段 f =T-4Of
audit mark 审计标识 HS@ EV iht
audit materiality 审计重要性 rInZd`\
audit method 审计方法 nAT ,y9&
audit objective 审计目标，审计目的 VBq|j"o0"
audit of financial statements 会计报表审计，财务报表审计 Em]2K:
audit opinion 审计意见 # <o=W#[
audit period 被审计期间，被审计年度 -PiakX
audit plan 审计计划 1a]QNl_x
audit planning 编制审计计划，制定审计计划，审计计划 VXP@)\!
audit planning stage 审计计划阶段 G<W;HM j2
audit procedure 审计程序 vo n<I
audit programme 审计程序表，具体审计计划 $,
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audit report 审计报告 ~kp,;!^vr
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Rc2JgV
audit report with a qualified opinion 有保留意见的审计报告 TMw6
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audit report with an adverse opinion 否定意见的审计报告 ,TlYQ/j%h
audit report with dual dates 双重日期审计报告 ?8!\V N C.
audit reporting stage 审计报告阶段 3k# h !Z
audit responsibility 审计责任 i TLX=.M
audit results 审计结果 4'# ?"I
audit risk 审计风险 &B?*|M`)k
audit sampling 审计抽样 5#U=x ,7e
audit sampling techniques 审计抽样方法，审计抽样技术 sL4j@Lt
audit strategies 审计策略 :um]a70
audit summary 审计总结，审计小结 L]Dq1q8`
audit team 审计小组 ^R h`XE
audit test 审计测试 vX}#wDNP
audit trail 审计轨迹 K:q|M?_
audit work 审计工作 3,y z Rb
audit working paper 审计工作底稿 :y1,OR/k
audited financial statement 审计会计报表，已审计财务报表 t|?eNKVV9'
Auditing Guidelines (the～) 审计规范指南 ESmWK; 7b
auditing standards 审计准则 t_kRYdW 9
audit-oriented working paper (审计)业务类工作底稿
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authorisation 授权 c|s7 cG$+-
authorisation of transaction 交易的授权 _V,bvHWlM
availability 可获得性 ApT E:Fm1
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balance 余额；差额；平衡 /N7.| XI.
balance sheet 资产负债表 a)QSq<2*
bank 银行 uN@El1ouY
bank account 银行账户，银行户头 1b,MJ~g$
bank statement 银行对账单 trz &]v=:
barter transaction 易货交易，以物换物交易 jK\AVjn
basis of audit 审计依据 vw6DHN)k
basis of preparation (会计报表的)编制基础 YB]{gm2
book of account 账目，账簿 j@.^3:
borrowing 借款，贷款，借债 xQDWn pFc
branch 分支，分支机构，分店 H (tT8Q5i
brought forward (账户余额等的)承上年，承上期，承上页 {F ',e~}s
budget 预算 !W/"Z!k
building 建筑物；大楼 KnC:hus
business conditions 业务情况，经营情况 PVaqKCj:6W
business licence (企业等的)营业执照 _sK{qQxvM=
business relation 业务关系 N(`XqeC*
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