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 $eT[`r
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审计词汇英汉对照 9 #1?Pt^{<
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ability to continue as a going concern 持续经营能力 k)D5>T
acceptability 可接受性，可接受程度 V*O[8s%5v
acceptable level of detection risk 检查风险的可接受水平 % 7`eT^
acceptance of engagement 接受委托 <m~8pM
accepting the engagement for the first time 首次接受委托 Lz_.m
access to asset 对资产的接触 Ws0)B8y,|
according to 根据，依据，依照 MtPdpm6\
account balance 账户余额 P(I%9
account for 对……进行会计处理，核算；解释 B f y
accounting 会计，会计学 XSN=0N!GB
accounting advisory serve 会计咨询服务 G#`
accounting firm 会计师事务所 ^Tj{}<yT
accounting information 会计信息，会计资料 &$2d =q8mh
accounting period 会计期间 Q6URaw#Yt`
accounting policies 会计政策 q'y< UyT6
accounting professional bodies 会计职业组织，会计职业团体 .
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accounting records 会计记录 vJi<P Q6
accounting responsibility 会计责任 `_1fa7,z
accounting service 会计服务 'J0I$-QYk
accounting standards 会计准则 ws QuJrG
Accounting Standards for Business Enterprises 企业会计准则 !PeSnO
accounting system 会计系统 6A =k;d o
accounting treatment 会计处理 R#y"SxD()
accuracy 准确性，精确性 JQej$=*
additional audit procedures 追加审计程序 Tr}X G
addressee 收件人，收信人 C7W<7 DBf
Administration of State-owned Assets (the～) 国有资产管理局 )f^^hEIS
administrative laws and regulations 行政法规 X efmC6X
adverse impact 不利影响，负面影响 [+W<;iep
adverse opinion 反对意见 t OJyj49^a
advisory group 咨询组，顾问组 S?JGg. )
agency fee 代理费，代理费用 ^yl}/OD
aggregate 总计，合计为…… V'dw=W17V
alternation of document and record 变造文件和记录 {0+W VZ4u
alternative audit procedures 替代审计程序，备选审计程序 G `3{Q7k
amend 修改，修订 -\B*reC
amortisation 摊销 h:G>w`X
analytical capacity 分析能力 6!itr"
analytical procedures 分析性程序 "WtYqXyd
annual financial statements 年度会计报表，年度财务报表 T+RC#& >
appendix 附录，附表 '`<Fys&:
applicable 适用的 dP_bFU zg
applicable laws and regulations 适用的法规 Y d~J(
application systems 应用系统 P'}B5 I~
apply consistently 一贯地执行，一贯地实施 :/$_eg0A
appropriate 适当的，合适的； umn Q $y
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appropriate authorization 适当的授权 v{"yrC
appropriateness of audit evidence 审计证据的适当性 :Hr
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approval 批准，核准 0J466H_d{
assertion (会计报表上的)认定；确认 LxWd_B
assessed level of control risk 对控制风险的评估，控制风险的评估水平 I]
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asset 资产，财产 [7 r^fD
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asset restructuring 资产重组 ]=i('|YG
assignment of duties 职责的划分 1 \aTA,
assistant 助理，助理人员 /!;v$es
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associated company 联属公司，联营公司 #+U1QOsz
association 联合，结合；协会，社团 }f}? |&q
assumption 假设，假定 :qB|~"9O
at a given date 在某一特定时日 ^LB]
attestation 鉴证，公证 7hPw a3D^
attestation service 鉴证服务 L$);50E
audit adjustment 审计调整 U~?mW,iRL
audit areas 审计领域 s>\^dtG7
audit conclusion 审计结论 -z-yk~F
audit effectiveness 审计效果 /|}yf/^9X
audit efficiency 审计效率 ),Yk53G6c
audit engagement letter 审计业务约定书 xw_)~Y%\
audit evidence 审计证据 /hVwrt(
audit fee 审计费 H- u
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audit files 审计档案 r1vS~
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audit findings 审计中发现的事项 @+p(%
audit implementation stage 审计实施阶段 ='qVwM
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audit mark 审计标识 T=sAy/1oR
audit materiality 审计重要性 Pn.Deo Hme
audit method 审计方法 kn$_X4^?
audit objective 审计目标，审计目的 q I~ *G3
audit of financial statements 会计报表审计，财务报表审计 C$C>RYE?.
audit opinion 审计意见 :X-S&S X0
audit period 被审计期间，被审计年度 BaIuOZ@,
audit plan 审计计划 ~&MDf
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audit planning 编制审计计划，制定审计计划，审计计划 J#i7'9g
audit planning stage 审计计划阶段 xHaz*w1|
audit procedure 审计程序 =0PGE#d{t
audit programme 审计程序表，具体审计计划 cqs.[0 z#B
audit report 审计报告 %t!S 7UD
audit report with a disclaimer of opinion 拒绝表示意见审计报告 a.?U $F
audit report with a qualified opinion 有保留意见的审计报告 lP]Y ^Gz
audit report with an adverse opinion 否定意见的审计报告 :KXI@)M
audit report with dual dates 双重日期审计报告 ZPb30 M0
audit reporting stage 审计报告阶段 }KIS_krs
audit responsibility 审计责任 aL9 0:,V
audit results 审计结果 ZbdGI@
audit risk 审计风险 M1#CB
audit sampling 审计抽样 @0t[7Nv-1
audit sampling techniques 审计抽样方法，审计抽样技术 L'aB/5_%
audit strategies 审计策略 ly6zz|c5
audit summary 审计总结，审计小结 7_
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audit team 审计小组 x@bqPZ
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audit test 审计测试 pO:]3qv
audit trail 审计轨迹 TKsP#Dt/
audit work 审计工作 n@;B_Bt7
audit working paper 审计工作底稿 `0M6<e]C
audited financial statement 审计会计报表，已审计财务报表 u1#(~[.
Auditing Guidelines (the～) 审计规范指南 tAJ}36 aG
auditing standards 审计准则 @sg.0GR
audit-oriented working paper (审计)业务类工作底稿 ^QJJ2 jZ
authorisation 授权 Tt{z_gU6
authorisation of transaction 交易的授权 C3 f\E: D)
availability 可获得性 m0v .[61
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balance 余额；差额；平衡 ;i?2^xe^~c
balance sheet 资产负债表 (6a <{
bank 银行 iZeq
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bank account 银行账户，银行户头 es #6/
bank statement 银行对账单 oxL<\4)WJ
barter transaction 易货交易，以物换物交易 ,i<cst)$u
basis of audit 审计依据 LK}FI* A_
basis of preparation (会计报表的)编制基础 X~"p]V_
book of account 账目，账簿 AgSAjBP
borrowing 借款，贷款，借债 !-3;Qj}V
branch 分支，分支机构，分店 7t< MHdw
brought forward (账户余额等的)承上年，承上期，承上页
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budget 预算 Ny/eYF#
building 建筑物；大楼 >8O Y6wb
business conditions 业务情况，经营情况 Udn Rsp9S
business licence (企业等的)营业执照 dz +Dk6" R
business relation 业务关系 $m*Gu:#xm&
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