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 F
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审计词汇英汉对照 pjNH 0mZ
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ability to continue as a going concern 持续经营能力 7.(v
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acceptability 可接受性，可接受程度 fZt3cE\
acceptable level of detection risk 检查风险的可接受水平 5U.,iQ(d
acceptance of engagement 接受委托 hP=z<&zb/
accepting the engagement for the first time 首次接受委托 * TR ~ >|
access to asset 对资产的接触 J!*
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according to 根据，依据，依照 WyJXT.
account balance 账户余额 i
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account for 对……进行会计处理，核算；解释 >Av%[G5=h#
accounting 会计，会计学 L z;E/ a}s
accounting advisory serve 会计咨询服务 Gq^#.o]
accounting firm 会计师事务所 2O)2#N
accounting information 会计信息，会计资料 G+l9QaFv
accounting period 会计期间 <>K@#|%Y&
accounting policies 会计政策 0%5x&vx'S
accounting professional bodies 会计职业组织，会计职业团体 &Qq4xn+J
accounting records 会计记录 Y^CbpG&-vC
accounting responsibility 会计责任 !Mk:rO-L
accounting service 会计服务 V39)[FH}
accounting standards 会计准则 Nx"v|"
Accounting Standards for Business Enterprises 企业会计准则 ! jb{q bq
accounting system 会计系统 h}$]3/5H
accounting treatment 会计处理 s*W)BK|+?
accuracy 准确性，精确性 g6 3?(+Fz
additional audit procedures 追加审计程序 -}r(75C
addressee 收件人，收信人 ^9I^A! w=
Administration of State-owned Assets (the～) 国有资产管理局 ! YEU<9
administrative laws and regulations 行政法规 .
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adverse impact 不利影响，负面影响 Dw C8?s*2H
adverse opinion 反对意见 rCO:39L-
advisory group 咨询组，顾问组 d<l-
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agency fee 代理费，代理费用 ]qk/ V:H:
aggregate 总计，合计为…… L8j#l u
alternation of document and record 变造文件和记录 B^G{k 3]t
alternative audit procedures 替代审计程序，备选审计程序 =rDIU&0Y
amend 修改，修订 G0eJ<*|_ 3
amortisation 摊销 #%g~fh
analytical capacity 分析能力 Q{Ls r,
analytical procedures 分析性程序 /A) v $Bv=
annual financial statements 年度会计报表，年度财务报表 n"{oj7E0a
appendix 附录，附表 eX>X=Ku
applicable 适用的 _;+N=/l0
applicable laws and regulations 适用的法规 |_;Vb
application systems 应用系统 '((Ll
apply consistently 一贯地执行，一贯地实施 ;. r >
appropriate 适当的，合适的； |79!exVMBp
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appropriate authorization 适当的授权 l7r!fAV-f
appropriateness of audit evidence 审计证据的适当性 '3@WF2a
approval 批准，核准 {G%!M+n<
assertion (会计报表上的)认定；确认 cnOk
assessed level of control risk 对控制风险的评估，控制风险的评估水平 $zBG19 [%
asset 资产，财产 hOx">yki
asset restructuring 资产重组 t9()?6H\
assignment of duties 职责的划分 N{G+|WmQ
assistant 助理，助理人员 w{"GA ~=
associated company 联属公司，联营公司 a;`-LOO5&
association 联合，结合；协会，社团 $V)LGu2( m
assumption 假设，假定 a".uS4x
at a given date 在某一特定时日 ft[g1
attestation 鉴证，公证 1W5\
attestation service 鉴证服务 pTK|u! fs
audit adjustment 审计调整 -
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audit areas 审计领域 D4r5wc
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audit conclusion 审计结论 ?s5zTT0U>$
audit effectiveness 审计效果 5Ffz^;i
audit efficiency 审计效率 EhybaRy;C
audit engagement letter 审计业务约定书 v= |BqG`
audit evidence 审计证据 TUEEwDK-
audit fee 审计费 <8 At = U
audit files 审计档案 p\8cl/~
audit findings 审计中发现的事项 bkl'0
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audit implementation stage 审计实施阶段 zY|]bP[NEH
audit mark 审计标识 K`FgU 7g{
audit materiality 审计重要性 ys;e2xekg
audit method 审计方法 K0\a+ 6kh
audit objective 审计目标，审计目的 b~b(Ed{r
audit of financial statements 会计报表审计，财务报表审计 HJ5m5':a
audit opinion 审计意见 >{4pEy
audit period 被审计期间，被审计年度 iEki<e/
audit plan 审计计划 N) h>Ie
audit planning 编制审计计划，制定审计计划，审计计划 H+3I [`v
audit planning stage 审计计划阶段 BQB O]<99
audit procedure 审计程序 Ik1,?A
audit programme 审计程序表，具体审计计划 FV$= l
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audit report 审计报告 $YS D%/c
audit report with a disclaimer of opinion 拒绝表示意见审计报告 o oIMN =
audit report with a qualified opinion 有保留意见的审计报告 %MP s}B
audit report with an adverse opinion 否定意见的审计报告 &U xN.vl
audit report with dual dates 双重日期审计报告 2>O2#53ls0
audit reporting stage 审计报告阶段 {zUc*9
audit responsibility 审计责任 ja7Z v[
audit results 审计结果 #fGb M!3p
audit risk 审计风险 ^l^_ K)tw*
audit sampling 审计抽样 %1VMwqC]E
audit sampling techniques 审计抽样方法，审计抽样技术 Mn~A;=%qF
audit strategies 审计策略 9$Mi/eLG2N
audit summary 审计总结，审计小结 &,."=G
audit team 审计小组 (4 {49b
audit test 审计测试 ,0 & lag
audit trail 审计轨迹 yK?~X V:
audit work 审计工作 Hs=!.tZ,
audit working paper 审计工作底稿 {u.V8%8
audited financial statement 审计会计报表，已审计财务报表
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Auditing Guidelines (the～) 审计规范指南 ITc/aX
auditing standards 审计准则 sD{b0mZT
audit-oriented working paper (审计)业务类工作底稿 SC2C%.%l`
authorisation 授权 I I>2\d|
authorisation of transaction 交易的授权 R|+R4'
availability 可获得性 mZ;yk(
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balance 余额；差额；平衡 FYcMvY
balance sheet 资产负债表 j|`{
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bank 银行 ;7`<.y
bank account 银行账户，银行户头 ri JyH;)
bank statement 银行对账单 b7AuKY{L
barter transaction 易货交易，以物换物交易 M2@q{RiS
basis of audit 审计依据
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basis of preparation (会计报表的)编制基础 9x?;;qC"m9
book of account 账目，账簿 (C-z8R
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borrowing 借款，贷款，借债 km c9P&
branch 分支，分支机构，分店 (v 4
brought forward (账户余额等的)承上年，承上期，承上页 (FjgnsW
budget 预算 3 (5RUI-
building 建筑物；大楼 btOTDqG`a
business conditions 业务情况，经营情况 .@6]_h;
business licence (企业等的)营业执照 MW`a>' 0t?
business relation 业务关系 Ox~'w0c,f
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