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 d#4 Wj0x
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审计词汇英汉对照 py=i!vb&Z%
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ability to continue as a going concern 持续经营能力 OFp#<o,p
acceptability 可接受性，可接受程度 +~:x}QwGT
acceptable level of detection risk 检查风险的可接受水平 fmBkB8
acceptance of engagement 接受委托 =8@RKG`>;
accepting the engagement for the first time 首次接受委托 wzg i
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access to asset 对资产的接触 <34 7 C{q
according to 根据，依据，依照 ! *9FKDB{
account balance 账户余额 X& /(x
account for 对……进行会计处理，核算；解释 2G H)iUmc
accounting 会计，会计学 fs7~NY
accounting advisory serve 会计咨询服务 =m7C Jc
accounting firm 会计师事务所 G$| G w
accounting information 会计信息，会计资料 yX`J7O{=
accounting period 会计期间 fG3wc
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accounting policies 会计政策 J#+Op/mmo
accounting professional bodies 会计职业组织，会计职业团体 }=T qJy1
accounting records 会计记录 s
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accounting responsibility 会计责任 7 5<el.'H
accounting service 会计服务 |I(%7 K
accounting standards 会计准则 !eV^Ah>PZ
Accounting Standards for Business Enterprises 企业会计准则 \;i G{}(
accounting system 会计系统 1 R*1BStc
accounting treatment 会计处理 { qjUI
accuracy 准确性，精确性 x 4@MO|C
additional audit procedures 追加审计程序 O0-> sR
addressee 收件人，收信人 3F;EE:
Administration of State-owned Assets (the～) 国有资产管理局 bKTqX[ =
administrative laws and regulations 行政法规 2lF WW(
adverse impact 不利影响，负面影响 C"k2<IE
adverse opinion 反对意见 GpScc'a7
advisory group 咨询组，顾问组 ixg\[5.Q+
agency fee 代理费，代理费用 87R %ke
aggregate 总计，合计为…… dP?nP(l
alternation of document and record 变造文件和记录 .[#xQ=9`
alternative audit procedures 替代审计程序，备选审计程序 B$@1QG
amend 修改，修订 \MF3CK@/
amortisation 摊销 \A` gK\/h
analytical capacity 分析能力 )gL&
analytical procedures 分析性程序 1<;\6sg
annual financial statements 年度会计报表，年度财务报表 LAj}kW~
appendix 附录，附表 Fka1]|j9
applicable 适用的 Y!bpOa&
applicable laws and regulations 适用的法规 0kkRK*fp}x
application systems 应用系统 w{RNv%hJ$=
apply consistently 一贯地执行，一贯地实施 X >3iYDe
appropriate 适当的，合适的； N `J:^,H
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appropriate authorization 适当的授权 ?.]o_L_K
appropriateness of audit evidence 审计证据的适当性 <Sz>Z IISd
approval 批准，核准 E {I)LdAqK
assertion (会计报表上的)认定；确认 MX"A@p~H
assessed level of control risk 对控制风险的评估，控制风险的评估水平 ~ W2:NQ>i
asset 资产，财产 -$'~;O3s
asset restructuring 资产重组 ?T tQZ
assignment of duties 职责的划分 -bv>iIC
assistant 助理，助理人员 >fW+AEt\JB
associated company 联属公司，联营公司 1'(_>S5CG
association 联合，结合；协会，社团 `i" $*4#<
assumption 假设，假定 K(%dcUGDK>
at a given date 在某一特定时日 +8L(pMI4
attestation 鉴证，公证
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attestation service 鉴证服务 Xw&QrTDS `
audit adjustment 审计调整 Gw{Gt]liq
audit areas 审计领域 %@M0
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audit conclusion 审计结论 #|)JD@;Q
audit effectiveness 审计效果 LsuAOB 8
audit efficiency 审计效率 >1#DPU(g
audit engagement letter 审计业务约定书
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audit evidence 审计证据 |! ?2OTY
audit fee 审计费 tI/mE[W
audit files 审计档案 j< ` I\Pmv
audit findings 审计中发现的事项 ]2hF!{wc
audit implementation stage 审计实施阶段 h;cB_6vt
audit mark 审计标识 $)kk8Q4 +K
audit materiality 审计重要性 M Ak-= ? t
audit method 审计方法 <Tj"GVZAEO
audit objective 审计目标，审计目的 !=8L. ^5c
audit of financial statements 会计报表审计，财务报表审计 4d{ "S02h
audit opinion 审计意见 1puEP *P
audit period 被审计期间，被审计年度 tJ(c< :zD
audit plan 审计计划 eXskwV+7
audit planning 编制审计计划，制定审计计划，审计计划 \'\N"g`Fr
audit planning stage 审计计划阶段 9,Crmbw8
audit procedure 审计程序 .y/NudD
audit programme 审计程序表，具体审计计划 m 'G?0^Ft
audit report 审计报告 \NvC
audit report with a disclaimer of opinion 拒绝表示意见审计报告
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audit report with a qualified opinion 有保留意见的审计报告 g]EQ2g_N1
audit report with an adverse opinion 否定意见的审计报告 a'*5PaXU@/
audit report with dual dates 双重日期审计报告 $sd3h\P&R
audit reporting stage 审计报告阶段 r w}5nv
audit responsibility 审计责任 orcZ yYU
audit results 审计结果 y] ~+ `9
audit risk 审计风险 F^ %{
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audit sampling 审计抽样 ?~]1Gd
audit sampling techniques 审计抽样方法，审计抽样技术 0- ;DN:>
audit strategies 审计策略 #cSw"A
audit summary 审计总结，审计小结 o{S}e!Vb
audit team 审计小组
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audit test 审计测试 X:xC>4]gG'
audit trail 审计轨迹 $ ufSNx(F
audit work 审计工作 YW4b m
audit working paper 审计工作底稿 Skr
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audited financial statement 审计会计报表，已审计财务报表 L.I}-
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Auditing Guidelines (the～) 审计规范指南 IGF37';;
auditing standards 审计准则 *pS7/ Qe
audit-oriented working paper (审计)业务类工作底稿
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authorisation 授权 ~vjr ;a(B
authorisation of transaction 交易的授权 M2zos(8g
availability 可获得性 M&}oat*
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balance 余额；差额；平衡 1 o
balance sheet 资产负债表 Hb@G*L$
bank 银行 }v 'PY/ d.
bank account 银行账户，银行户头 Ht=6P)
bank statement 银行对账单 rlUd Aa 3
barter transaction 易货交易，以物换物交易 !S > |Qh
basis of audit 审计依据 XEgx#F ;F
basis of preparation (会计报表的)编制基础 yp^[]Mz=
book of account 账目，账簿 Yt O@n@1
borrowing 借款，贷款，借债 + ,{Wcb
branch 分支，分支机构，分店 `DWi4y7
brought forward (账户余额等的)承上年，承上期，承上页 &"r==A?
budget 预算 z6L >!=
building 建筑物；大楼 W O+?gu
business conditions 业务情况，经营情况 fn?6%q,!ls
business licence (企业等的)营业执照 ^NnU gj
business relation 业务关系 K,L>
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