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 \
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审计词汇英汉对照 us,,W(q
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ability to continue as a going concern 持续经营能力 t2%@py*bU
acceptability 可接受性，可接受程度 Gl
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acceptable level of detection risk 检查风险的可接受水平 vu a1i
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acceptance of engagement 接受委托 2N8sq( LK{
accepting the engagement for the first time 首次接受委托 (9 z.IH7}k
access to asset 对资产的接触 }Oh'YX#[
according to 根据，依据，依照 9 c5G 6n0
account balance 账户余额 IfmIX+t?
account for 对……进行会计处理，核算；解释
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accounting 会计，会计学 tTh;.88Z{
accounting advisory serve 会计咨询服务 bb0McEQy
accounting firm 会计师事务所 -anFt+f-
accounting information 会计信息，会计资料 Hs`
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accounting period 会计期间 I1 R\Ts@
accounting policies 会计政策 (VXx G/E 3
accounting professional bodies 会计职业组织，会计职业团体 I%Po/+|+
accounting records 会计记录 ':2*+
accounting responsibility 会计责任 %=mwOoMk0L
accounting service 会计服务 c>WpO Z,
accounting standards 会计准则 + yP[(b/
Accounting Standards for Business Enterprises 企业会计准则 ~)m t &
accounting system 会计系统 Rw
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accounting treatment 会计处理 >5~Zr $
accuracy 准确性，精确性 > ?{iv1
additional audit procedures 追加审计程序 60~>f)vu
addressee 收件人，收信人
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Administration of State-owned Assets (the～) 国有资产管理局 Jyz$&jqyr'
administrative laws and regulations 行政法规 x [{q&N!"`
adverse impact 不利影响，负面影响 Dss/>!
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adverse opinion 反对意见 ;]oXEq`
advisory group 咨询组，顾问组 l
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agency fee 代理费，代理费用 lfpt:5a9&
aggregate 总计，合计为……
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alternation of document and record 变造文件和记录 xlPcg7
alternative audit procedures 替代审计程序，备选审计程序 <E7Vbb9*
amend 修改，修订 mp+\!
amortisation 摊销 kG;eOp16R
analytical capacity 分析能力 o S :vTr+$
analytical procedures 分析性程序 (|a$N.e&K
annual financial statements 年度会计报表，年度财务报表 \l=KWa 3Q
appendix 附录，附表 U ygw*+
applicable 适用的 n"<GJ. {
applicable laws and regulations 适用的法规 K@j^gF/0B
application systems 应用系统 mb~=Xy
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apply consistently 一贯地执行，一贯地实施 ox\B3U%`p}
appropriate 适当的，合适的； ofPF}
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appropriate authorization 适当的授权 |!xfIR> =F
appropriateness of audit evidence 审计证据的适当性 ++Ys9Y)*,
approval 批准，核准 rPo\Dz
assertion (会计报表上的)认定；确认 Ky '3z"
assessed level of control risk 对控制风险的评估，控制风险的评估水平 +Sd x8 Z5
asset 资产，财产 \{M rQ2
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asset restructuring 资产重组 X4P}aC
assignment of duties 职责的划分 :9x084ESR)
assistant 助理，助理人员 iQm.]A
associated company 联属公司，联营公司 5fj
association 联合，结合；协会，社团 L`HH);Ozw
assumption 假设，假定 UP~ WP@0F
at a given date 在某一特定时日 WDoKbTv
attestation 鉴证，公证 )S wG+k,
attestation service 鉴证服务 vzohq1r5
audit adjustment 审计调整 '!yS72{$2
audit areas 审计领域 (Xr_ np @
audit conclusion 审计结论 FUzMc1zy|
audit effectiveness 审计效果 m_E[bDON
audit efficiency 审计效率 "3Xv%U9@
audit engagement letter 审计业务约定书 S-M)MCL
audit evidence 审计证据 P"V{y|2
audit fee 审计费 G1? 0Q_RN
audit files 审计档案 2Pem%HE~P
audit findings 审计中发现的事项 #A|D\IhF
audit implementation stage 审计实施阶段 lZS_n9Sc
audit mark 审计标识 _@BRpLs:4
audit materiality 审计重要性 sx[&4 k[
audit method 审计方法 ! 0!U01SWa
audit objective 审计目标，审计目的 MR?*GI's
audit of financial statements 会计报表审计，财务报表审计 c+Q.?vJ
audit opinion 审计意见 ;Txv -lfS
audit period 被审计期间，被审计年度 y ;{^Ln4{
audit plan 审计计划 U=&^H!LVY
audit planning 编制审计计划，制定审计计划，审计计划
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audit planning stage 审计计划阶段
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audit procedure 审计程序 fd5ZaE#f
audit programme 审计程序表，具体审计计划 E,<\T6/%q
audit report 审计报告 7|+ |\ 7l#
audit report with a disclaimer of opinion 拒绝表示意见审计报告 R%Ui6dCLo
audit report with a qualified opinion 有保留意见的审计报告 ^6)GS%R
audit report with an adverse opinion 否定意见的审计报告 RVgPH<1X@e
audit report with dual dates 双重日期审计报告 Ss# @=:"P
audit reporting stage 审计报告阶段 >op:0on]}
audit responsibility 审计责任 B.}_]
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audit results 审计结果 kvW|=
audit risk 审计风险 N"Qg\PS _
audit sampling 审计抽样 V9fGVDl ;
audit sampling techniques 审计抽样方法，审计抽样技术 [5? 4c'Ev
audit strategies 审计策略 Ge^zX$.'
audit summary 审计总结，审计小结 )h>\05|T
audit team 审计小组 5|<yfk8*J
audit test 审计测试 jb|mip@`
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audit trail 审计轨迹 *PSvHXNi
audit work 审计工作 b)on
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audit working paper 审计工作底稿 h&=O
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audited financial statement 审计会计报表，已审计财务报表 mQd4#LJ_
Auditing Guidelines (the～) 审计规范指南 zb>f;[
auditing standards 审计准则 ~ON1Zw[+
audit-oriented working paper (审计)业务类工作底稿 KG
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authorisation 授权 X q }Ucpj
authorisation of transaction 交易的授权 <*s"e)XeqF
availability 可获得性 &a%WM
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balance 余额；差额；平衡 8
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balance sheet 资产负债表 IV I~1~
bank 银行 ]{f^;y8
bank account 银行账户，银行户头 GVmC }>z
bank statement 银行对账单
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barter transaction 易货交易，以物换物交易 ?S (im
basis of audit 审计依据 7 d&DrI@~
basis of preparation (会计报表的)编制基础 G'ij?^?
book of account 账目，账簿 w)+wj[6
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borrowing 借款，贷款，借债 r4O|()
branch 分支，分支机构，分店 s kN9O"^A
brought forward (账户余额等的)承上年，承上期，承上页 T>}0) s
budget 预算 6g5PM4\
building 建筑物；大楼 Y/. AUN
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business conditions 业务情况，经营情况 2v0!` &?M{
business licence (企业等的)营业执照 2 \^G['9
business relation 业务关系 2
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