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 H6K`\8/SeN
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审计词汇英汉对照 BQ
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ability to continue as a going concern 持续经营能力 AVl~{k|
acceptability 可接受性，可接受程度 !2tW$B P^
acceptable level of detection risk 检查风险的可接受水平 oH#v6{y
acceptance of engagement 接受委托 }tG3tz0%fX
accepting the engagement for the first time 首次接受委托 H={&3poBz
access to asset 对资产的接触 "5Uh< X
according to 根据，依据，依照 x;LzG t:w
account balance 账户余额 5GQLd
account for 对……进行会计处理，核算；解释 )
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accounting 会计，会计学 p
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accounting advisory serve 会计咨询服务 uuNR?1 fS
accounting firm 会计师事务所
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accounting information 会计信息，会计资料 47r&8C+&\
accounting period 会计期间 y
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accounting policies 会计政策 yCl x` S(
accounting professional bodies 会计职业组织，会计职业团体 O(
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accounting records 会计记录 l"(6]Z 4
accounting responsibility 会计责任 QA#3bFZt1n
accounting service 会计服务 '?QuJFk i
accounting standards 会计准则 Km#pX1]>e
Accounting Standards for Business Enterprises 企业会计准则 \4d.sy0&>-
accounting system 会计系统 C&~1M}I
accounting treatment 会计处理 &a,OfSz
accuracy 准确性，精确性 b:J(b?
additional audit procedures 追加审计程序 "Tc W4U9
addressee 收件人，收信人 L<V3KS2y
Administration of State-owned Assets (the～) 国有资产管理局 1f'Hif*r_X
administrative laws and regulations 行政法规 k]A8% z
adverse impact 不利影响，负面影响 L'; MP^
adverse opinion 反对意见 6w[}&pX"z
advisory group 咨询组，顾问组 5O/i3m26
agency fee 代理费，代理费用 MJ`
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aggregate 总计，合计为…… U] |agz>
alternation of document and record 变造文件和记录 SqA
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alternative audit procedures 替代审计程序，备选审计程序 h#r^teui)
amend 修改，修订 o Y}]UB>
amortisation 摊销 nmU_N:Y
analytical capacity 分析能力 X-LA}YH=tS
analytical procedures 分析性程序 )D&M2CUw"f
annual financial statements 年度会计报表，年度财务报表 }x0- V8
appendix 附录，附表 i_R e*
applicable 适用的 LhXUm
applicable laws and regulations 适用的法规 nlYR-.
application systems 应用系统 }@1q
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apply consistently 一贯地执行，一贯地实施 l _'[27
appropriate 适当的，合适的； >L C<O.
征用，挪用 a ]Eg!Q
appropriate authorization 适当的授权 ltB .Q
appropriateness of audit evidence 审计证据的适当性 <h) .fX
approval 批准，核准 [#Lc]$
assertion (会计报表上的)认定；确认 "@A![iP
assessed level of control risk 对控制风险的评估，控制风险的评估水平 j(:I7%3&(*
asset 资产，财产 ]uj=:@
asset restructuring 资产重组
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assignment of duties 职责的划分 9>zcBG8f
assistant 助理，助理人员 1=sXdcy;
associated company 联属公司，联营公司 /M;#_+VK<
association 联合，结合；协会，社团 ,#FL M`
assumption 假设，假定 B
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at a given date 在某一特定时日 mR\`DltoV
attestation 鉴证，公证 4/ kv3rv
attestation service 鉴证服务 ?bZovRx
audit adjustment 审计调整 n<sd!xmqFx
audit areas 审计领域 Zv11uH-C
audit conclusion 审计结论 `@d<n
audit effectiveness 审计效果 v2r&('pV
audit efficiency 审计效率 0~wF3BgV
audit engagement letter 审计业务约定书 @vL20O.
audit evidence 审计证据 G+ xt5n.%
audit fee 审计费 Aa0b6?Jm
audit files 审计档案 d)cOhZy
audit findings 审计中发现的事项 O%g $9-?F0
audit implementation stage 审计实施阶段 a,F&`Wg
audit mark 审计标识 ;*ix~taL%
audit materiality 审计重要性
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audit method 审计方法 |Fm6#1A@
audit objective 审计目标，审计目的 WwH+E]^e+
audit of financial statements 会计报表审计，财务报表审计 taGU
audit opinion 审计意见 <IW#M
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audit period 被审计期间，被审计年度
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audit plan 审计计划 ~ ~uAc_
audit planning 编制审计计划，制定审计计划，审计计划 >Vy>O &r
audit planning stage 审计计划阶段 b2 _Yu^
audit procedure 审计程序 Q9}dHIe1E
audit programme 审计程序表，具体审计计划 yR{x}DbG
audit report 审计报告 !US d9
audit report with a disclaimer of opinion 拒绝表示意见审计报告 MMB@.W
audit report with a qualified opinion 有保留意见的审计报告 J"=1/,AS
audit report with an adverse opinion 否定意见的审计报告 (,^*So/
audit report with dual dates 双重日期审计报告 k#[F`
audit reporting stage 审计报告阶段 *k"|i*{
audit responsibility 审计责任 Go,N> HN
audit results 审计结果 +*\X]06
audit risk 审计风险 |KB0P@=a
audit sampling 审计抽样 5@*'2rO&!
audit sampling techniques 审计抽样方法，审计抽样技术 !O\;Nua
audit strategies 审计策略 [E#UGJ@
audit summary 审计总结，审计小结 @( P=Eh
audit team 审计小组 x21dku<6K[
audit test 审计测试 Kv sh
audit trail 审计轨迹 gtUUsQ%y .
audit work 审计工作 6v,z@! b
audit working paper 审计工作底稿 %WqNiF0-
audited financial statement 审计会计报表，已审计财务报表 ,q(&)L$S
Auditing Guidelines (the～) 审计规范指南 ycFio ,
auditing standards 审计准则 =%'`YbD$
audit-oriented working paper (审计)业务类工作底稿 ,-x!$VqS
authorisation 授权 tm7u^9]
authorisation of transaction 交易的授权 | mu+9
availability 可获得性 1c JF/"v
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balance 余额；差额；平衡 w 9
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balance sheet 资产负债表 e><5Pr)
bank 银行 G=;k=oX(
bank account 银行账户，银行户头 TO%dw^{_`
bank statement 银行对账单 M#|dIbns
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barter transaction 易货交易，以物换物交易 Y+
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basis of audit 审计依据 2pd vWWh3l
basis of preparation (会计报表的)编制基础 u?s VcD[
book of account 账目，账簿 $}")1|U,X
borrowing 借款，贷款，借债 kB5.(O
branch 分支，分支机构，分店 L[5=h
brought forward (账户余额等的)承上年，承上期，承上页 Y(.OF
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budget 预算 .z13 =yv
building 建筑物；大楼 :e o
business conditions 业务情况，经营情况 -,K!
business licence (企业等的)营业执照 Ltjbxw"Qd
business relation 业务关系 P{Q=mEQ
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