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 1iig0l6\m
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审计词汇英汉对照 <4D.P2ct
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ability to continue as a going concern 持续经营能力 sO
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acceptability 可接受性，可接受程度 w+z~Mz}Vz
acceptable level of detection risk 检查风险的可接受水平 bw&8"k>D?
acceptance of engagement 接受委托 [,yoFm% "
accepting the engagement for the first time 首次接受委托 `ZC_F!
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access to asset 对资产的接触 .\" .}4qQ
according to 根据，依据，依照 <$qe2Ft Uq
account balance 账户余额 Wz;7 |UC
account for 对……进行会计处理，核算；解释 NirG99kyo
accounting 会计，会计学 2mRm.e9?
accounting advisory serve 会计咨询服务 ko2 ?q
accounting firm 会计师事务所 s
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accounting information 会计信息，会计资料 ..)O/g .
accounting period 会计期间 *@^9 ]$*$
accounting policies 会计政策 ViKN|
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accounting professional bodies 会计职业组织，会计职业团体 lhZXq!2p
accounting records 会计记录 k><k|P[|
accounting responsibility 会计责任 $~W =)f9
accounting service 会计服务 Pp #
accounting standards 会计准则 Py_yIwQqg
Accounting Standards for Business Enterprises 企业会计准则 CD]"Q1
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accounting system 会计系统 (
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accounting treatment 会计处理 ckykRqk}
accuracy 准确性，精确性 bbddbRj;
additional audit procedures 追加审计程序 ^T2o9f
addressee 收件人，收信人 62 )Qr
Administration of State-owned Assets (the～) 国有资产管理局 !Z]#1"A8
administrative laws and regulations 行政法规 bvzNur_
adverse impact 不利影响，负面影响 q|r^)0W
adverse opinion 反对意见 }V
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advisory group 咨询组，顾问组 _c$l@8KS^
agency fee 代理费，代理费用 P'l'[Kz{'
aggregate 总计，合计为…… pL 2P
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alternation of document and record 变造文件和记录 +&bJhX
alternative audit procedures 替代审计程序，备选审计程序 Kg?(Ax4
amend 修改，修订 v'=$K[ _
amortisation 摊销 vLCyT=OB`
analytical capacity 分析能力 {8p<iY- %
analytical procedures 分析性程序 )
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annual financial statements 年度会计报表，年度财务报表 ? DJ/Yw>>3
appendix 附录，附表 UZvF5Hoe+O
applicable 适用的 eO% w
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applicable laws and regulations 适用的法规 Lp31Y .
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application systems 应用系统 bAOL<0RS9`
apply consistently 一贯地执行，一贯地实施 6Uh_&?\%
appropriate 适当的，合适的； %j $ r"
征用，挪用 wB'GV1|jL
appropriate authorization 适当的授权 &l M=>?
appropriateness of audit evidence 审计证据的适当性 kZ 5; Fe\*
approval 批准，核准 KJ (|skO
assertion (会计报表上的)认定；确认 Y.yiUf/Q
assessed level of control risk 对控制风险的评估，控制风险的评估水平 D`hl}
asset 资产，财产 W=G8l%
asset restructuring 资产重组 ]8 vsr$E#
assignment of duties 职责的划分 [Z]%jABR
assistant 助理，助理人员 y$$|_
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associated company 联属公司，联营公司 -qyhg-k6
association 联合，结合；协会，社团 BcXPgM!Xqz
assumption 假设，假定 tEuVn 5
at a given date 在某一特定时日 xB :]{9r
attestation 鉴证，公证 Nhf@ Y}Cu
attestation service 鉴证服务 {H O, d{{
audit adjustment 审计调整 1L; 3e@G
audit areas 审计领域 #M ;j*IBl*
audit conclusion 审计结论 K&4FFZ
audit effectiveness 审计效果 @js`$
audit efficiency 审计效率 .D3k(zZ
audit engagement letter 审计业务约定书 (4f]<Qt
audit evidence 审计证据 _9f7@@b
audit fee 审计费 GHWt3K:*w
audit files 审计档案 He9Er
audit findings 审计中发现的事项 @6"+x
audit implementation stage 审计实施阶段 S\M+*:7
audit mark 审计标识 d D351 !-
audit materiality 审计重要性 [zJ|61^
audit method 审计方法 do[w&`jw 8
audit objective 审计目标，审计目的 3D }Pa
audit of financial statements 会计报表审计，财务报表审计 :P8X?C63W]
audit opinion 审计意见 `(uN_zvH
audit period 被审计期间，被审计年度 ZHM NG~!
audit plan 审计计划 XOL_vS24
audit planning 编制审计计划，制定审计计划，审计计划 yz7Fe
audit planning stage 审计计划阶段 : @4+ }
audit procedure 审计程序 y$8S+N?>
audit programme 审计程序表，具体审计计划 )">uI\bi
audit report 审计报告 sa?s[
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 vd9PB N
audit report with an adverse opinion 否定意见的审计报告 " M3S
audit report with dual dates 双重日期审计报告 +[Izz~ _p
audit reporting stage 审计报告阶段 ~ K@p`CRbV
audit responsibility 审计责任 XUVBD;"f!
audit results 审计结果 3~%M4(
audit risk 审计风险 %bp'`B=
audit sampling 审计抽样 FtW=Cc`hC_
audit sampling techniques 审计抽样方法，审计抽样技术 NT=)</v
audit strategies 审计策略 1\aV4T
audit summary 审计总结，审计小结 %RX!Pi}5+g
audit team 审计小组 8b"vXNB.f
audit test 审计测试 )i"52!
audit trail 审计轨迹 uquY
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audit work 审计工作 KFBBqP
audit working paper 审计工作底稿 B{K_?ae!
audited financial statement 审计会计报表，已审计财务报表 ;TKsAU
Auditing Guidelines (the～) 审计规范指南 ]+5Y\~I
auditing standards 审计准则 mtf><YU
audit-oriented working paper (审计)业务类工作底稿 SveP:uJA[
authorisation 授权 V]Kk =
authorisation of transaction 交易的授权 $\#wsI(
availability 可获得性 ,f~)CXNT?
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balance 余额；差额；平衡 rRX F@
balance sheet 资产负债表 qtjx<`EK>
bank 银行 aJ J)ZP2+
bank account 银行账户，银行户头 0HI0/Tvu$<
bank statement 银行对账单 ; EsfH Ci)
barter transaction 易货交易，以物换物交易 ^7Ebg5<
basis of audit 审计依据 G;e)K\[J
basis of preparation (会计报表的)编制基础 <9[>+ X
book of account 账目，账簿 B A
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borrowing 借款，贷款，借债 ]P2Wa
branch 分支，分支机构，分店 a+B3`6
brought forward (账户余额等的)承上年，承上期，承上页 Q
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budget 预算 * $|9e
building 建筑物；大楼 8CUl |I ~
business conditions 业务情况，经营情况 ,Vy _%f
business licence (企业等的)营业执照 F6ZL{2$k@
business relation 业务关系 1QbD ]"=n
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