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 B{\qYL/~
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审计词汇英汉对照 'NDDj
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ability to continue as a going concern 持续经营能力 o`<ps$
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acceptability 可接受性，可接受程度 ]aTF0 R
acceptable level of detection risk 检查风险的可接受水平 ,ou&WI yC
acceptance of engagement 接受委托 "E}38
accepting the engagement for the first time 首次接受委托 /w2jlu}yt
access to asset 对资产的接触 r0/o{Y|l6
according to 根据，依据，依照 Yi+$g
account balance 账户余额 ?)L X4GY
account for 对……进行会计处理，核算；解释 $3je+ =ER
accounting 会计，会计学 APM! xX=N
accounting advisory serve 会计咨询服务 @]xH t&j
accounting firm 会计师事务所 t 'im\_$F
accounting information 会计信息，会计资料 _8'z "w F
accounting period 会计期间 BNpc-O~
accounting policies 会计政策 DZ5QC
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accounting professional bodies 会计职业组织，会计职业团体 n>a
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accounting records 会计记录 Os"T,`F2s
accounting responsibility 会计责任 ]0@
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accounting service 会计服务 Bl!R
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accounting standards 会计准则 L+J)
Accounting Standards for Business Enterprises 企业会计准则 q"|#KT^)
accounting system 会计系统 u[~= a 5:4
accounting treatment 会计处理 \Y rvH
accuracy 准确性，精确性 6BIr{SY
additional audit procedures 追加审计程序 I!;vy/r
addressee 收件人，收信人 <`WtP+`
Administration of State-owned Assets (the～) 国有资产管理局 ]? A-D,!(
administrative laws and regulations 行政法规 3}25=% ;[
adverse impact 不利影响，负面影响 >P[BwL]
adverse opinion 反对意见 yi@ mf$A|
advisory group 咨询组，顾问组 :elTqw>pn
agency fee 代理费，代理费用 8PtX@s43\
aggregate 总计，合计为…… 0V5 {:mzA
alternation of document and record 变造文件和记录 , J Z M%f
alternative audit procedures 替代审计程序，备选审计程序 h(MS>=
amend 修改，修订 iyr'9BA
amortisation 摊销 zPt0 IB_j'
analytical capacity 分析能力 jhkNi`E7
analytical procedures 分析性程序 }j6< S-s~
annual financial statements 年度会计报表，年度财务报表 -VP da @@w
appendix 附录，附表 ->Bx>Y
applicable 适用的 f$p7L.d<
applicable laws and regulations 适用的法规 kRH;c,E@
application systems 应用系统 <Z^q BM
apply consistently 一贯地执行，一贯地实施 SlojB
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appropriate 适当的，合适的； E
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appropriate authorization 适当的授权 2z615?2_U
appropriateness of audit evidence 审计证据的适当性 k}$k6 Sr"
approval 批准，核准 >S=,ype~G
assertion (会计报表上的)认定；确认 n , .t~
assessed level of control risk 对控制风险的评估，控制风险的评估水平 gt{
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asset 资产，财产 JB xizJBP
asset restructuring 资产重组 ug.
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assignment of duties 职责的划分 T^XU5qgN
assistant 助理，助理人员 Kt/Wd
associated company 联属公司，联营公司 y_A? } 'X
association 联合，结合；协会，社团 vhj^R5=
assumption 假设，假定 t ?404
at a given date 在某一特定时日 ?7CHHk
attestation 鉴证，公证 r(uf yC&
attestation service 鉴证服务 'p:L"L}Q?
audit adjustment 审计调整 hDc)\vzr
audit areas 审计领域 Q]NGd 0 J
audit conclusion 审计结论 xFy%&SKHg
audit effectiveness 审计效果 k>;a5'S
audit efficiency 审计效率 cAAyyc"yJ
audit engagement letter 审计业务约定书 y.m;4((
audit evidence 审计证据 h<ULp &g
audit fee 审计费 Owz.C_{)
audit files 审计档案 ~A =?_ 5kJ
audit findings 审计中发现的事项 'YUx&F cM
audit implementation stage 审计实施阶段 {P> %l\?
audit mark 审计标识 =gb(<`{
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audit materiality 审计重要性 r Gx X]
audit method 审计方法 sB>ZN3ptH^
audit objective 审计目标，审计目的 ?
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audit of financial statements 会计报表审计，财务报表审计 &}/h[v_#'
audit opinion 审计意见 &$
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audit period 被审计期间，被审计年度 2E
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audit plan 审计计划 t4E=
audit planning 编制审计计划，制定审计计划，审计计划 wBK%=7
audit planning stage 审计计划阶段 [6Nw)r(a(
audit procedure 审计程序 5{uK;Vxse
audit programme 审计程序表，具体审计计划 N>J"^ GX
audit report 审计报告 >4lT0~V/
audit report with a disclaimer of opinion 拒绝表示意见审计报告 (xhwl=MX)
audit report with a qualified opinion 有保留意见的审计报告 >HH49 cCo
audit report with an adverse opinion 否定意见的审计报告 V*U* _Y
audit report with dual dates 双重日期审计报告 ;
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audit reporting stage 审计报告阶段 z}[qk:
audit responsibility 审计责任 r+W Y7'c
audit results 审计结果 %95'oW)lo
audit risk 审计风险 l[J'FR:
audit sampling 审计抽样 E-_Q3^
audit sampling techniques 审计抽样方法，审计抽样技术 4[] /
audit strategies 审计策略 1TvR-.e
audit summary 审计总结，审计小结 SdTJ?P+m
audit team 审计小组 Ydr/ T/1
audit test 审计测试 p#V h[UTl^
audit trail 审计轨迹 VY9|8g/
audit work 审计工作 Q/ ,j v5
audit working paper 审计工作底稿 """gV)Y
audited financial statement 审计会计报表，已审计财务报表 uKcwVEu
Auditing Guidelines (the～) 审计规范指南 V*HkF T
auditing standards 审计准则 x %HX0= (
audit-oriented working paper (审计)业务类工作底稿 ]/>(C76
authorisation 授权 `{ BY
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authorisation of transaction 交易的授权 kpFt
availability 可获得性 HAJK%zLc
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balance 余额；差额；平衡 2 )o T\m
balance sheet 资产负债表 O3H dPQ
bank 银行 n@IpO
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bank account 银行账户，银行户头 _)A
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bank statement 银行对账单 "i3wc&9!?W
barter transaction 易货交易，以物换物交易 ght vAG
basis of audit 审计依据 ;
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basis of preparation (会计报表的)编制基础 &|cg`m
book of account 账目，账簿 I 29aja
borrowing 借款，贷款，借债 k$j4~C'$
branch 分支，分支机构，分店 '*K}$+l
brought forward (账户余额等的)承上年，承上期，承上页 \/E+nn\)
budget 预算 'a8{ YT4
building 建筑物；大楼 BWRM
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business conditions 业务情况，经营情况 E i@w*.3P<
business licence (企业等的)营业执照 ?J[m)Uo/ K
business relation 业务关系 $2lrP]`>j.
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