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 O-,
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审计词汇英汉对照 ZU 3Psj
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ability to continue as a going concern 持续经营能力 & bTCTDZh
acceptability 可接受性，可接受程度 Jm_)}dj3o
acceptable level of detection risk 检查风险的可接受水平 ~RR!~q
acceptance of engagement 接受委托 Q
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accepting the engagement for the first time 首次接受委托 *fN+wiPD
access to asset 对资产的接触 u^ MKqI
according to 根据，依据，依照 J3yK^@&&
account balance 账户余额 Y"FV#<9@7E
account for 对……进行会计处理，核算；解释 _c-3eQ1
accounting 会计，会计学
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accounting advisory serve 会计咨询服务 D0 7M!U
accounting firm 会计师事务所 H(y`[B,}*
accounting information 会计信息，会计资料 3?o 4
accounting period 会计期间 /
accounting policies 会计政策 %a/3*vz/I%
accounting professional bodies 会计职业组织，会计职业团体 ysnW3q!@
accounting records 会计记录 +tPBm{|
accounting responsibility 会计责任 ~b_DFj
accounting service 会计服务 xs= ~N
accounting standards 会计准则 x80IS:TP
Accounting Standards for Business Enterprises 企业会计准则 oc1BOW z
accounting system 会计系统 Lc
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accounting treatment 会计处理 tF;0P\i
accuracy 准确性，精确性 ox-m)z `7
additional audit procedures 追加审计程序 r;Sk[Y 5#
addressee 收件人，收信人 sq$v6x s l
Administration of State-owned Assets (the～) 国有资产管理局 xmg
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administrative laws and regulations 行政法规 ,YD7p= PY
adverse impact 不利影响，负面影响 '| i?-(
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adverse opinion 反对意见
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advisory group 咨询组，顾问组 2yA)SGri
agency fee 代理费，代理费用 s#?ZwD,=
aggregate 总计，合计为…… x2!R&q8U>
alternation of document and record 变造文件和记录 zQ,rw[C"W
alternative audit procedures 替代审计程序，备选审计程序 y% bIO6u:
amend 修改，修订
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amortisation 摊销 B4.:
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analytical capacity 分析能力 4aO/ ^Hl
analytical procedures 分析性程序 i{^T;uAE
annual financial statements 年度会计报表，年度财务报表 oC5 h-4~
appendix 附录，附表 m. pm,
applicable 适用的 8c5YX
applicable laws and regulations 适用的法规 8'PZA,CW
application systems 应用系统 @R&d<^ I&M
apply consistently 一贯地执行，一贯地实施 `2Pa{g- .
appropriate 适当的，合适的； R U)(|;
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appropriate authorization 适当的授权 NO!Qo:
appropriateness of audit evidence 审计证据的适当性 U3_${
approval 批准，核准 R XCn;nM4
assertion (会计报表上的)认定；确认 01A{\O1$j
assessed level of control risk 对控制风险的评估，控制风险的评估水平 )] @h}K}
asset 资产，财产
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asset restructuring 资产重组 (=j;rfvP
assignment of duties 职责的划分 K1@ Pt}
assistant 助理，助理人员 nH#>_R
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associated company 联属公司，联营公司
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association 联合，结合；协会，社团 #RlZxtx.O
assumption 假设，假定 2+9VDf2
at a given date 在某一特定时日 zsp%Cz7T
attestation 鉴证，公证 KlT:&1SB9
attestation service 鉴证服务 bWTf P8gT
audit adjustment 审计调整 "# *W#ohVA
audit areas 审计领域 zj7ta[<tr
audit conclusion 审计结论 ?+] =|hN
audit effectiveness 审计效果 Sgi`&;PF
audit efficiency 审计效率 httywa^
audit engagement letter 审计业务约定书 }Ulxt:}
audit evidence 审计证据 !Se0&Ob
audit fee 审计费 AR [m+E
audit files 审计档案 Z|t=t
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audit findings 审计中发现的事项 I !h h_
audit implementation stage 审计实施阶段 SA TX_
audit mark 审计标识 p!pf2}6Fd
audit materiality 审计重要性 #Y=^4 U`
audit method 审计方法 "<iH 8MzZ
audit objective 审计目标，审计目的 D7hTn@I
audit of financial statements 会计报表审计，财务报表审计 R,3cJ
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audit opinion 审计意见 Da-Lf2qT9
audit period 被审计期间，被审计年度 YY;<y%:8Z
audit plan 审计计划 @1*^ttC
audit planning 编制审计计划，制定审计计划，审计计划 ` @ QZK0Ox
audit planning stage 审计计划阶段 :;_
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audit procedure 审计程序 1Dr&BXvf]8
audit programme 审计程序表，具体审计计划 2 5 \S>
audit report 审计报告 D
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 >eTbg"\
audit report with a qualified opinion 有保留意见的审计报告 6*Z7JiQ 0
audit report with an adverse opinion 否定意见的审计报告 'WW:'[Syn'
audit report with dual dates 双重日期审计报告 NsB]f{7>8+
audit reporting stage 审计报告阶段 q;68tEupR
audit responsibility 审计责任 cC-8.2
audit results 审计结果 QXb2jWz
audit risk 审计风险 Y
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audit sampling 审计抽样 <&\ng^Z$
audit sampling techniques 审计抽样方法，审计抽样技术 {T8;-H0H
audit strategies 审计策略 lsax.uG5x
audit summary 审计总结，审计小结 ^5X?WA,Z99
audit team 审计小组 9'*7 ( j;
audit test 审计测试 }PI:O%N;
audit trail 审计轨迹 h7#\]2U$[5
audit work 审计工作 i)x0 ]XF
audit working paper 审计工作底稿 z"4 q%DC
audited financial statement 审计会计报表，已审计财务报表 4kL6aSqT
Auditing Guidelines (the～) 审计规范指南 m z0{eO
auditing standards 审计准则 }2]|*?1,
audit-oriented working paper (审计)业务类工作底稿 Cfi4~ &
authorisation 授权 %M96 m
authorisation of transaction 交易的授权 s*PKr6X+
availability 可获得性 TnQ>v{Rx
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balance 余额；差额；平衡 mOJdx-q?r
balance sheet 资产负债表 CQ2vFg3+o
bank 银行 Bc8&-eZ ,
bank account 银行账户，银行户头 TdPd8ig8{
bank statement 银行对账单 -@XSDfy7S
barter transaction 易货交易，以物换物交易 )^(gwE
basis of audit 审计依据 IP`lx
basis of preparation (会计报表的)编制基础 $UzSP hv[
book of account 账目，账簿 Gi)Vr\Q.
borrowing 借款，贷款，借债 2G8w&dtu
branch 分支，分支机构，分店 {
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brought forward (账户余额等的)承上年，承上期，承上页 Ur+U
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budget 预算 AGFA;X
building 建筑物；大楼 `"=Hk@E
business conditions 业务情况，经营情况 DzR,ou
business licence (企业等的)营业执照 e(s0mbJE
business relation 业务关系 $z_yx
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