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 FUcs=7c
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ability to continue as a going concern 持续经营能力 y=j[v},4
acceptability 可接受性，可接受程度 9vj:=,TNu
acceptable level of detection risk 检查风险的可接受水平 g*tLqV
acceptance of engagement 接受委托 v S+ ~4Q41
accepting the engagement for the first time 首次接受委托 iN {TTy
access to asset 对资产的接触 u(' OHPqq
according to 根据，依据，依照 OVh/t# On
account balance 账户余额 #b" IX`5
account for 对……进行会计处理，核算；解释 mpF_+M n
accounting 会计，会计学 T i/iD2g
accounting advisory serve 会计咨询服务 |(H|2]b4 =
accounting firm 会计师事务所 {oJa8~P
accounting information 会计信息，会计资料 EqmJXD m
accounting period 会计期间 O#U"c5%
accounting policies 会计政策 ? rK%;GTo
accounting professional bodies 会计职业组织，会计职业团体 %8 {_;-f
accounting records 会计记录 ^#Y6
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accounting responsibility 会计责任 '_&(Iwu
accounting service 会计服务 qlxW@|
accounting standards 会计准则 pnG8c<
Accounting Standards for Business Enterprises 企业会计准则 y;>I'e
accounting system 会计系统 S BoF (0<
accounting treatment 会计处理 J-ZM1HoB
accuracy 准确性，精确性 =dw1Q
additional audit procedures 追加审计程序 @} Z/{Z[@
addressee 收件人，收信人 w:LCm `d
Administration of State-owned Assets (the～) 国有资产管理局 s*X\%!l9
administrative laws and regulations 行政法规 w${=dW@K
adverse impact 不利影响，负面影响 bYgYP|@
adverse opinion 反对意见 ppD ~xg]
advisory group 咨询组，顾问组 ).S<{zm7
agency fee 代理费，代理费用 , Ex\\p-
aggregate 总计，合计为…… >V$#Um?AXj
alternation of document and record 变造文件和记录 1G;Ns] u
alternative audit procedures 替代审计程序，备选审计程序 X]*/]Xx
amend 修改，修订 Zs{R O
amortisation 摊销 /t^ lI%&
analytical capacity 分析能力 4Qo1f5 >N
analytical procedures 分析性程序 d tBV0$
annual financial statements 年度会计报表，年度财务报表 '9dtIW6E
appendix 附录，附表 .:raeDrd
applicable 适用的 V<pqc&f .
applicable laws and regulations 适用的法规 wE \c?*k
application systems 应用系统 #]N9/Hij#g
apply consistently 一贯地执行，一贯地实施 Pb;`'<*U
appropriate 适当的，合适的； H7= z%Y9y
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appropriate authorization 适当的授权 -}sya1(<8
appropriateness of audit evidence 审计证据的适当性 ~b[4 'm@
approval 批准，核准 7 tpZE+OX
assertion (会计报表上的)认定；确认 xwxj j
assessed level of control risk 对控制风险的评估，控制风险的评估水平 !dH&IEP~
asset 资产，财产 Kzu9Qm-+z^
asset restructuring 资产重组 p4EItRZS
assignment of duties 职责的划分 @]tGfr;le&
assistant 助理，助理人员 $Ig,cTR.b
associated company 联属公司，联营公司 _fCHj$I*]
association 联合，结合；协会，社团 .rm7Sd4K
assumption 假设，假定 FxX3Pq8h
at a given date 在某一特定时日 K@~#Gdnl
attestation 鉴证，公证 5;
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attestation service 鉴证服务 IR8&4qOs
audit adjustment 审计调整 &RrQ()<as
audit areas 审计领域 CEq]B:[IC
audit conclusion 审计结论 g0OS<,:
audit effectiveness 审计效果 P/9J !.C m
audit efficiency 审计效率 6<$|;w-OV
audit engagement letter 审计业务约定书 X4G55]D$>
audit evidence 审计证据 1@S6[&_
audit fee 审计费 $)]FCuv
audit files 审计档案 B/hHkOoo
audit findings 审计中发现的事项 8#u_+;,p
audit implementation stage 审计实施阶段 uW9M& "C~
audit mark 审计标识 y (
audit materiality 审计重要性 ZC*d^n]x.
audit method 审计方法 I=y j
audit objective 审计目标，审计目的 )o</gt )
audit of financial statements 会计报表审计，财务报表审计 M9g\/]Io;
audit opinion 审计意见 O9X:1>a@i
audit period 被审计期间，被审计年度 'f7
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audit plan 审计计划 /j/%w T2m
audit planning 编制审计计划，制定审计计划，审计计划 ya L W(@
audit planning stage 审计计划阶段 g
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audit procedure 审计程序 #
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audit programme 审计程序表，具体审计计划 :_a]T-GL
audit report 审计报告 G?d,$NMo|
audit report with a disclaimer of opinion 拒绝表示意见审计报告 )V/lRR&
audit report with a qualified opinion 有保留意见的审计报告 TK/'=8
audit report with an adverse opinion 否定意见的审计报告 o[[r_v_d
audit report with dual dates 双重日期审计报告 },aWCvJL
audit reporting stage 审计报告阶段 s [F' h-y
audit responsibility 审计责任 nSQ}yqM)
audit results 审计结果 tZCe?n ]
audit risk 审计风险 }lTZq|;A
audit sampling 审计抽样 -yQ\3wli`
audit sampling techniques 审计抽样方法，审计抽样技术 ' VEr4&
audit strategies 审计策略 q;zf|'&*7C
audit summary 审计总结，审计小结 xqC<p`?4
audit team 审计小组 H"rzRd; S
audit test 审计测试 u\6]^T6
audit trail 审计轨迹 '(X[
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audit work 审计工作 c_bVF 'Bz
audit working paper 审计工作底稿 q VdC ?A|
audited financial statement 审计会计报表，已审计财务报表 ,Zf!KQw
Auditing Guidelines (the～) 审计规范指南 ?g;ZbD
auditing standards 审计准则 X/8iJ-KB
audit-oriented working paper (审计)业务类工作底稿 UnWGMo?JEi
authorisation 授权 T|s0qQi
authorisation of transaction 交易的授权 +a w>p_\
availability 可获得性 U%t/wq
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balance 余额；差额；平衡 TBKd|D'H
balance sheet 资产负债表 /Ej]X` F
bank 银行 1H4Zgh
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bank account 银行账户，银行户头 C{hcK 1-K
bank statement 银行对账单 @fH&(@
barter transaction 易货交易，以物换物交易 4JZHjf0M6
basis of audit 审计依据 Kxl ,]
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basis of preparation (会计报表的)编制基础 !ObE{2Enf
book of account 账目，账簿 "c/s/$k//
borrowing 借款，贷款，借债 N.{jM[\F
branch 分支，分支机构，分店 3[=`uO0\7
brought forward (账户余额等的)承上年，承上期，承上页 Lcs{OW,
budget 预算 y /:T(tk$
building 建筑物；大楼
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business conditions 业务情况，经营情况 pP0Vg'V
business licence (企业等的)营业执照 Sn0g
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business relation 业务关系 /Fo/_=FE 2
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