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 qZ8lU
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审计词汇英汉对照 hA/FK
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ability to continue as a going concern 持续经营能力 ~Bu~?ZJmd
acceptability 可接受性，可接受程度 TXrC5AJx
acceptable level of detection risk 检查风险的可接受水平 C'zMOR6c
acceptance of engagement 接受委托 +.>O%pN j
accepting the engagement for the first time 首次接受委托 >@ EQarD
access to asset 对资产的接触 _V Y ]
according to 根据，依据，依照 @?gH3Y_
account balance 账户余额 XtQ3$0{*%
account for 对……进行会计处理，核算；解释 drb_GT
accounting 会计，会计学 q:?g? v
accounting advisory serve 会计咨询服务 eeL%Yp3+
accounting firm 会计师事务所 r-[z!S
accounting information 会计信息，会计资料 UbMcXH8=F
accounting period 会计期间 4H\O&pSS
accounting policies 会计政策 -B`;Sx
accounting professional bodies 会计职业组织，会计职业团体 @ ?e;Jp9
accounting records 会计记录 5i1 >z{
accounting responsibility 会计责任 [a+?z6qI\}
accounting service 会计服务 R`
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accounting standards 会计准则 XP{ nf9&
Accounting Standards for Business Enterprises 企业会计准则 a D 3$z;E
accounting system 会计系统 lXB_
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accounting treatment 会计处理 6] <?+#uQ
accuracy 准确性，精确性 /Ee0S8!Z!1
additional audit procedures 追加审计程序 ]J htO{
addressee 收件人，收信人 <GoE2a4Va
Administration of State-owned Assets (the～) 国有资产管理局 M{nz~W80
administrative laws and regulations 行政法规 fcV/co_S6
adverse impact 不利影响，负面影响 :mg#&MZj<
adverse opinion 反对意见 .|iUDp6vz
advisory group 咨询组，顾问组 JaIj 9KLNX
agency fee 代理费，代理费用 `w~ 9/sty
aggregate 总计，合计为…… 0Fi7|
alternation of document and record 变造文件和记录
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alternative audit procedures 替代审计程序，备选审计程序 VfZ/SByh7p
amend 修改，修订 d628@~ Ekn
amortisation 摊销 R[_7ab]A
analytical capacity 分析能力 8#kFS@
analytical procedures 分析性程序 z<AQ;b
annual financial statements 年度会计报表，年度财务报表 mTs[3opg
appendix 附录，附表 ShSh/0
applicable 适用的 O+'Pq,hn
applicable laws and regulations 适用的法规 Zr$PSp}
application systems 应用系统 H;$w^Tr
apply consistently 一贯地执行，一贯地实施 XP(q=Mw
appropriate 适当的，合适的； FPcgQ
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征用，挪用 q<;9!2py
appropriate authorization 适当的授权 9_TZ;e
appropriateness of audit evidence 审计证据的适当性 I E ,g
approval 批准，核准 ;9p rsv f
assertion (会计报表上的)认定；确认 pwu5Fxn)
assessed level of control risk 对控制风险的评估，控制风险的评估水平 - iJ[9O
asset 资产，财产 2b3*zB*@V
asset restructuring 资产重组 wI`uAZ="
assignment of duties 职责的划分 _xmM~q[c7p
assistant 助理，助理人员 qv,|7yw{
associated company 联属公司，联营公司 kB~ : HQf
association 联合，结合；协会，社团 ~&Kf J
assumption 假设，假定 Gt 2rJ<>
at a given date 在某一特定时日 M8 g=t[\
attestation 鉴证，公证 q=R =z$yr
attestation service 鉴证服务 sL!6-[N
audit adjustment 审计调整 F*]AjD -
audit areas 审计领域 0<^K0>lm
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audit conclusion 审计结论 }>h?W 1
audit effectiveness 审计效果 u' r ;-|7
audit efficiency 审计效率 DU[UGJg
audit engagement letter 审计业务约定书 > iG`
audit evidence 审计证据 @A yC0}
audit fee 审计费 3Um\?fj>}(
audit files 审计档案 8
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audit findings 审计中发现的事项 sN ;U,{
audit implementation stage 审计实施阶段 ]cA){^.Jz
audit mark 审计标识 %*/?k~53
audit materiality 审计重要性 Y
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audit method 审计方法 9MGA#a
audit objective 审计目标，审计目的 TuX#;!p6
audit of financial statements 会计报表审计，财务报表审计 S:t7U %
audit opinion 审计意见 ~ xXB
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audit period 被审计期间，被审计年度 p?d Ma_ g
audit plan 审计计划 0dnm/
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audit planning 编制审计计划，制定审计计划，审计计划 "5>p]u>
audit planning stage 审计计划阶段 GLk7# Y
audit procedure 审计程序 Bp4QHv9xqL
audit programme 审计程序表，具体审计计划 `N|WCiBV.
audit report 审计报告
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 xorFz{
audit report with a qualified opinion 有保留意见的审计报告 < xc"y|7X
audit report with an adverse opinion 否定意见的审计报告 O81})r *Y
audit report with dual dates 双重日期审计报告 ^ ]`<nO
audit reporting stage 审计报告阶段 X?1 :Z|pJ
audit responsibility 审计责任 _ b#9^2o
audit results 审计结果 .11iu lQ
audit risk 审计风险 > ~ne(n4qy
audit sampling 审计抽样 d B?I (
audit sampling techniques 审计抽样方法，审计抽样技术 ;
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audit strategies 审计策略 E8?Q>%_
audit summary 审计总结，审计小结 G q0~&6
audit team 审计小组 pX!S*(Q{
audit test 审计测试 ^]Gt<_
audit trail 审计轨迹 [#14atv
audit work 审计工作 U jw ^j
audit working paper 审计工作底稿 K sHovv-A
audited financial statement 审计会计报表，已审计财务报表 V {a 7@_y
Auditing Guidelines (the～) 审计规范指南 i:W
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auditing standards 审计准则 {k maMP
audit-oriented working paper (审计)业务类工作底稿 yqB{QFXO
authorisation 授权 wd1*wt
authorisation of transaction 交易的授权 _c %~\LOk
availability 可获得性 S Xgp
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balance 余额；差额；平衡 M,mj{OY~x
balance sheet 资产负债表 b z<wihZj
bank 银行 - |V@zSKr3
bank account 银行账户，银行户头 2{{M{#}S.
bank statement 银行对账单 mu:Q2t^
barter transaction 易货交易，以物换物交易 dqG+hh^
basis of audit 审计依据 _ sM$O>
basis of preparation (会计报表的)编制基础 A
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book of account 账目，账簿 s7&% _!4
borrowing 借款，贷款，借债 a0AIq44
branch 分支，分支机构，分店 /V3*[
brought forward (账户余额等的)承上年，承上期，承上页 _|~2i1 Ms,
budget 预算 CZ1 tqAk-
building 建筑物；大楼 ^t
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business conditions 业务情况，经营情况 2t[inzn=E
business licence (企业等的)营业执照 <Z#u_:5@
business relation 业务关系 9]hc{\
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