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 ksOsJ~3)
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审计词汇英汉对照 YW&K,)L@
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ability to continue as a going concern 持续经营能力 w)zJ $l
acceptability 可接受性，可接受程度 j,^&U|!
acceptable level of detection risk 检查风险的可接受水平 ou~$XZ7oi
acceptance of engagement 接受委托
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accepting the engagement for the first time 首次接受委托 gMF6f%
access to asset 对资产的接触 2XeyNX
according to 根据，依据，依照 IJ2'
account balance 账户余额 (XmmbAbVom
account for 对……进行会计处理，核算；解释 Z^%a 1>`
accounting 会计，会计学 l`N#~ <.
accounting advisory serve 会计咨询服务 u%:`r*r
accounting firm 会计师事务所 0m*b9+ q
accounting information 会计信息，会计资料 1_q!E~ )
accounting period 会计期间 P4_B.5rrJ
accounting policies 会计政策 I
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accounting professional bodies 会计职业组织，会计职业团体 v/rBjUc+X
accounting records 会计记录 UH%H9;
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accounting responsibility 会计责任 ,m?V3xvq
accounting service 会计服务 F
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accounting standards 会计准则 Y` ]P& y
Accounting Standards for Business Enterprises 企业会计准则 T%6JVFD
accounting system 会计系统 bS~Y _]B
accounting treatment 会计处理 !
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accuracy 准确性，精确性 W g7
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additional audit procedures 追加审计程序 lCp6Uk E
addressee 收件人，收信人 qm><}N7f
Administration of State-owned Assets (the～) 国有资产管理局
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administrative laws and regulations 行政法规
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adverse impact 不利影响，负面影响 nfHjIYid
adverse opinion 反对意见 ?<3 d
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advisory group 咨询组，顾问组 57{T
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agency fee 代理费，代理费用 uBt
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aggregate 总计，合计为…… i@?|vu
alternation of document and record 变造文件和记录 9 |<Li[
alternative audit procedures 替代审计程序，备选审计程序 vkhPE(f
amend 修改，修订 P:.jb!ZU
amortisation 摊销 z/4<x?}+hE
analytical capacity 分析能力 0~RD@>]
analytical procedures 分析性程序
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annual financial statements 年度会计报表，年度财务报表 dFw+
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appendix 附录，附表 N ~=PecQ
applicable 适用的 "z Y~*3d
applicable laws and regulations 适用的法规 *|W](id7e
application systems 应用系统 ;a1DIUm'
apply consistently 一贯地执行，一贯地实施 $ eI
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appropriate 适当的，合适的；
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appropriate authorization 适当的授权 v LN KX;9
appropriateness of audit evidence 审计证据的适当性 ~8nR3ki
approval 批准，核准 v
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assertion (会计报表上的)认定；确认 |=YK2};
assessed level of control risk 对控制风险的评估，控制风险的评估水平 &Hp*A ^M
asset 资产，财产 4y3c=L
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asset restructuring 资产重组 JYw?
assignment of duties 职责的划分 K1J |\!o
assistant 助理，助理人员 LJ@(jO{z
associated company 联属公司，联营公司 BuRsz6n
association 联合，结合；协会，社团 )r{Wj*u
assumption 假设，假定 -~8PI2
at a given date 在某一特定时日 F*J1w|)F0
attestation 鉴证，公证 Yl&[ _
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attestation service 鉴证服务 GNv{ Ij<
audit adjustment 审计调整 f?/OV *
audit areas 审计领域 |s/N ?/qi
audit conclusion 审计结论 Q >[>{N&\
audit effectiveness 审计效果 H ;=^
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audit efficiency 审计效率 y OEy3d
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audit engagement letter 审计业务约定书 :$K=LV#Iru
audit evidence 审计证据 ^$'z#ZN1
audit fee 审计费 :$u[
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audit files 审计档案 :tO4LEb
audit findings 审计中发现的事项 J i@q7qkC
audit implementation stage 审计实施阶段 tK UW
audit mark 审计标识 ]N]Fb3
audit materiality 审计重要性 2_ u+&7
audit method 审计方法 kJuG haO
audit objective 审计目标，审计目的 J61%a,es
audit of financial statements 会计报表审计，财务报表审计 &PV%=/ -J
audit opinion 审计意见 Xykoq"dbb
audit period 被审计期间，被审计年度 MMKN^a"GA
audit plan 审计计划 S>T ;`,
audit planning 编制审计计划，制定审计计划，审计计划 .-HM{6J
audit planning stage 审计计划阶段 ]>[TF'pIAx
audit procedure 审计程序 ui)mYR[8X
audit programme 审计程序表，具体审计计划 )=}qAVO8
audit report 审计报告 D>{`I'
audit report with a disclaimer of opinion 拒绝表示意见审计报告 4Us,DS_/
audit report with a qualified opinion 有保留意见的审计报告 8Pd
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audit report with an adverse opinion 否定意见的审计报告 f9#srIx+
audit report with dual dates 双重日期审计报告 o N A ]G]
audit reporting stage 审计报告阶段 SW}Rkr\e
audit responsibility 审计责任
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audit results 审计结果 5SUO`4L
audit risk 审计风险 `] l` t"x
audit sampling 审计抽样 u
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audit sampling techniques 审计抽样方法，审计抽样技术 =PA?6Bm
audit strategies 审计策略 z@e(y@
audit summary 审计总结，审计小结 C1_0
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audit team 审计小组
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audit test 审计测试 ;\A_-a_(#
audit trail 审计轨迹 6;Z`9PGp
audit work 审计工作 ef7 U7
audit working paper 审计工作底稿 0U% tjYk(
audited financial statement 审计会计报表，已审计财务报表 * FEJ5x
Auditing Guidelines (the～) 审计规范指南 .
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auditing standards 审计准则 DRRQ] eK0
audit-oriented working paper (审计)业务类工作底稿 hx@@[sKF7
authorisation 授权 /PSXuVtu5
authorisation of transaction 交易的授权 1ED7 .#g
availability 可获得性 [[T6X9
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balance 余额；差额；平衡 bR~Xog
balance sheet 资产负债表 2>X yrG
bank 银行 P-T@'}lW
bank account 银行账户，银行户头 RTd,b i*
bank statement 银行对账单 b7^q(}qE
barter transaction 易货交易，以物换物交易 Q{S{|.w-
basis of audit 审计依据 B2$cY;LH
basis of preparation (会计报表的)编制基础 nl(GoX$vRQ
book of account 账目，账簿 Bt")RG
borrowing 借款，贷款，借债
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branch 分支，分支机构，分店 $ s1/Rmw
brought forward (账户余额等的)承上年，承上期，承上页 FsOJ mWZ
budget 预算 O{ 3X`xAf
building 建筑物；大楼 cX1?4e8
business conditions 业务情况，经营情况 pFMjfWD,C
business licence (企业等的)营业执照 ^zT=qB l
business relation 业务关系 7P2
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