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 d4:`@*
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审计词汇英汉对照 'crlA~&#/
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ability to continue as a going concern 持续经营能力 exh/CK4;
acceptability 可接受性，可接受程度 (2ur5uk+
acceptable level of detection risk 检查风险的可接受水平 3uU]kD^
acceptance of engagement 接受委托 h2z_,`iS7
accepting the engagement for the first time 首次接受委托 (@X~VACT
access to asset 对资产的接触 )M=ioE8`h
according to 根据，依据，依照 3K&4i'}V
account balance 账户余额 spU)]4P&
account for 对……进行会计处理，核算；解释 j.~!dh$mg
accounting 会计，会计学 7g=2Z
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accounting advisory serve 会计咨询服务 ' K@|3R
accounting firm 会计师事务所 I jr\5FA[p
accounting information 会计信息，会计资料 ZN"j%E{d
accounting period 会计期间 Y^Nuz/
accounting policies 会计政策 rqv))Zo`
accounting professional bodies 会计职业组织，会计职业团体 n%h^o
accounting records 会计记录 c,so`I3rI
accounting responsibility 会计责任 1}hIW":3Sr
accounting service 会计服务 j.a`N2]WE
accounting standards 会计准则 tqAd$:L
Accounting Standards for Business Enterprises 企业会计准则
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accounting system 会计系统 KKA~#iCk
accounting treatment 会计处理 &1 %q"\VI
accuracy 准确性，精确性 gh`m*@
additional audit procedures 追加审计程序 tH=P6vY
addressee 收件人，收信人 ^@P1
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Administration of State-owned Assets (the～) 国有资产管理局 pZ`|iLNl-
administrative laws and regulations 行政法规 w6`9fX6{h
adverse impact 不利影响，负面影响 MT(o"ltQ
adverse opinion 反对意见 wB'zuPAK6
advisory group 咨询组，顾问组 *5tO0_L
agency fee 代理费，代理费用 fQrhsuCrC
aggregate 总计，合计为…… y(R?
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alternation of document and record 变造文件和记录 &DqE{bBd!
alternative audit procedures 替代审计程序，备选审计程序 vVGDDDz /
amend 修改，修订 f= >O J!:
amortisation 摊销 <Q|d&vDVfV
analytical capacity 分析能力 ,m RyQS'F
analytical procedures 分析性程序 TJE\A)|>g
annual financial statements 年度会计报表，年度财务报表 y A{ W
appendix 附录，附表 \~P=U;l=pO
applicable 适用的 y H] [(o=2
applicable laws and regulations 适用的法规 sNun+xsf
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application systems 应用系统 oJ#,XMKga
apply consistently 一贯地执行，一贯地实施 |t$Ma'P
appropriate 适当的，合适的； **69r N
征用，挪用 hdTzCfeZ5@
appropriate authorization 适当的授权 t1E[uu ,V8
appropriateness of audit evidence 审计证据的适当性 M
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approval 批准，核准 F ~ Lx|)0M
assertion (会计报表上的)认定；确认 0"~i
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assessed level of control risk 对控制风险的评估，控制风险的评估水平 EpQ8a[<-3
asset 资产，财产 QMv@: Eo
asset restructuring 资产重组 bINvqv0v
assignment of duties 职责的划分 =4d (b ;
assistant 助理，助理人员 ;Eu3[[V
associated company 联属公司，联营公司 -OSa>-bzNx
association 联合，结合；协会，社团 [qsEUc+Z.'
assumption 假设，假定 = k\ J<
at a given date 在某一特定时日 IK*0
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attestation 鉴证，公证 r$)w7Gk<
attestation service 鉴证服务 boG_f@dv(
audit adjustment 审计调整 /VG2.:
audit areas 审计领域 |>@W
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audit conclusion 审计结论 OtFh,}E
audit effectiveness 审计效果 #c^^=Z
audit efficiency 审计效率 g^zs,4pPU<
audit engagement letter 审计业务约定书 .k,YlF vj
audit evidence 审计证据 O12eH
audit fee 审计费 o M Zq+>
audit files 审计档案 =B. F;4 0
audit findings 审计中发现的事项 .F+@B\A <
audit implementation stage 审计实施阶段 36 US5ef
audit mark 审计标识 SwZA6R&
audit materiality 审计重要性 Sna4wkbS
audit method 审计方法 #Fyuf,hw4
audit objective 审计目标，审计目的 a&vY!vx 3
audit of financial statements 会计报表审计，财务报表审计 S*yjee<@
audit opinion 审计意见 L5MzLE&~
audit period 被审计期间，被审计年度 (p%>j0<
audit plan 审计计划 JU&+c6>
audit planning 编制审计计划，制定审计计划，审计计划 tDUwy^j
audit planning stage 审计计划阶段 I!^O)4QRx
audit procedure 审计程序 w3$
audit programme 审计程序表，具体审计计划 o6 $4/I
audit report 审计报告 4`,j = 3
audit report with a disclaimer of opinion 拒绝表示意见审计报告 qx%}knB
audit report with a qualified opinion 有保留意见的审计报告 *2jK#9"MP
audit report with an adverse opinion 否定意见的审计报告 8V~vX
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audit report with dual dates 双重日期审计报告 B#9{-t3Vf
audit reporting stage 审计报告阶段 R ##~*>#
audit responsibility 审计责任 /Z7iLq~t"G
audit results 审计结果 $
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audit risk 审计风险 JchSMc.9
audit sampling 审计抽样 2 3gPbtq/
audit sampling techniques 审计抽样方法，审计抽样技术 oY, %Iq
audit strategies 审计策略 ?,/U^rf^4
audit summary 审计总结，审计小结 E lUEte Z
audit team 审计小组 Is R!'%Pu
audit test 审计测试 :,)lm.}]t
audit trail 审计轨迹 bV"G~3COy
audit work 审计工作 S{3
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audit working paper 审计工作底稿 OrK&RC
audited financial statement 审计会计报表，已审计财务报表 ^Ox3XC
Auditing Guidelines (the～) 审计规范指南 qg rg CJ
auditing standards 审计准则 = 9 T$Gr
audit-oriented working paper (审计)业务类工作底稿 }u1O#L}F5
authorisation 授权 {p,] oOq\
authorisation of transaction 交易的授权 D+>1]ij
availability 可获得性 {AQ=<RDRF
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balance 余额；差额；平衡 o6p98Dpg
balance sheet 资产负债表 A~mum+[5
bank 银行 xMBaVlEN
bank account 银行账户，银行户头 71l%MH
bank statement 银行对账单 i7ly[6{^pr
barter transaction 易货交易，以物换物交易 k!{p7*0
basis of audit 审计依据 A=
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basis of preparation (会计报表的)编制基础 nl9P,
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book of account 账目，账簿 z<5m
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borrowing 借款，贷款，借债 ` H e,p -
branch 分支，分支机构，分店 N\bocMc,X
brought forward (账户余额等的)承上年，承上期，承上页 Lco& Fp
budget 预算 VJS8)oI~
building 建筑物；大楼 ZzX~&95G
business conditions 业务情况，经营情况 'PP #^aI,
business licence (企业等的)营业执照 /Ju;MeE9
business relation 业务关系 @/ 1w4'M
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