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 b]|7{yMV
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ability to continue as a going concern 持续经营能力 Q7}w Y
acceptability 可接受性，可接受程度 P `2Rte6s
acceptable level of detection risk 检查风险的可接受水平 ImF/RKI~ "
acceptance of engagement 接受委托 A@DIq/^xM
accepting the engagement for the first time 首次接受委托 ZT^PL3j+
access to asset 对资产的接触 Q45rP4mQ
according to 根据，依据，依照 B"Fg`s+]U
account balance 账户余额 7s.sbP~
account for 对……进行会计处理，核算；解释 ,9A[o`b
accounting 会计，会计学 [fW:%!Y'
accounting advisory serve 会计咨询服务 D~mGv1t"
accounting firm 会计师事务所 /1OhW>W3eH
accounting information 会计信息，会计资料 \ lY26 '
accounting period 会计期间 _FVI N;!
accounting policies 会计政策 el[6 E0!@
accounting professional bodies 会计职业组织，会计职业团体 #a .aD+d'
accounting records 会计记录 D2?7=5DgS
accounting responsibility 会计责任 `mWg$e,
accounting service 会计服务 k XOlZ C
accounting standards 会计准则 \7/xb{z|
Accounting Standards for Business Enterprises 企业会计准则 $hE X,
accounting system 会计系统 T
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accounting treatment 会计处理 %*s[s0$
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accuracy 准确性，精确性
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additional audit procedures 追加审计程序 kw yvd`J8
addressee 收件人，收信人 u;Z~Px4]v
Administration of State-owned Assets (the～) 国有资产管理局 wi FckF/
administrative laws and regulations 行政法规 XDI@ mQmzB
adverse impact 不利影响，负面影响 Fe/*U4xU
adverse opinion 反对意见 YE^|G,]
advisory group 咨询组，顾问组 le yX:
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agency fee 代理费，代理费用 HZP`u >.
aggregate 总计，合计为…… Zd~Z`B} &
alternation of document and record 变造文件和记录 ;ga~ae=Fg
alternative audit procedures 替代审计程序，备选审计程序 GJ((eAS)
amend 修改，修订 ChB
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amortisation 摊销 #cmj?y()
analytical capacity 分析能力 goxgJOiB
analytical procedures 分析性程序 F-ijGGL#
annual financial statements 年度会计报表，年度财务报表 F5*Xx g}N
appendix 附录，附表 0<P
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applicable 适用的 :|fzG f
applicable laws and regulations 适用的法规 {WC{T2:8
application systems 应用系统 )9PQ j
apply consistently 一贯地执行，一贯地实施 k|g~ xmI;
appropriate 适当的，合适的； V=
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征用，挪用 M VsIyP
appropriate authorization 适当的授权 IRcZyry
appropriateness of audit evidence 审计证据的适当性 4K4?Q+?
approval 批准，核准 >Vg<J~[g
assertion (会计报表上的)认定；确认 ?5
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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 ci*Z9&eS+
asset 资产，财产 gMgb qGF)
asset restructuring 资产重组 yCm iW
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assignment of duties 职责的划分 eR;cl$
assistant 助理，助理人员 D+k5e=
associated company 联属公司，联营公司 yuhSP{pv'
association 联合，结合；协会，社团 /r]IY.
assumption 假设，假定 ^Ji 5)c
at a given date 在某一特定时日 jT'1k[vJj
attestation 鉴证，公证 O@EpRg
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attestation service 鉴证服务 ;zp0,[r
audit adjustment 审计调整 sYp@.?Tz
audit areas 审计领域 :.Np7[~{
audit conclusion 审计结论 v_oNM 5w
audit effectiveness 审计效果 Blf;_e~=[j
audit efficiency 审计效率 *%Q!22?6F
audit engagement letter 审计业务约定书 Cj ykM] )
audit evidence 审计证据 <S5Am% vo
audit fee 审计费 \f%jN1z
audit files 审计档案 :}j{ NM#
audit findings 审计中发现的事项 wLNO\JP'
audit implementation stage 审计实施阶段 ku?i[Th
audit mark 审计标识 dx:],VB
audit materiality 审计重要性 NPKRX Li%
audit method 审计方法 /(XtNtO*
audit objective 审计目标，审计目的 ^
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audit of financial statements 会计报表审计，财务报表审计 ;JDxl-~
audit opinion 审计意见 EAx@a%
audit period 被审计期间，被审计年度 72Ft? ;R
audit plan 审计计划 ^TnBtIU-B
audit planning 编制审计计划，制定审计计划，审计计划 q *-q5FE
audit planning stage 审计计划阶段 ~u-mEdu3C
audit procedure 审计程序 @@_f''f$
audit programme 审计程序表，具体审计计划 Xg c@cwd
audit report 审计报告 ,LU/xI0O
audit report with a disclaimer of opinion 拒绝表示意见审计报告 `2U zJ~
audit report with a qualified opinion 有保留意见的审计报告 4 1,Mt
audit report with an adverse opinion 否定意见的审计报告 r1xN U0 A
audit report with dual dates 双重日期审计报告 K^w(WE;db
audit reporting stage 审计报告阶段 vB KBMnSd
audit responsibility 审计责任 FhS:.
audit results 审计结果 @/XA* 9]l
audit risk 审计风险 k6. }.
audit sampling 审计抽样 ;aWH`^{i
audit sampling techniques 审计抽样方法，审计抽样技术 De\&r~bTW9
audit strategies 审计策略 tec CU[O
audit summary 审计总结，审计小结 |%we@
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audit team 审计小组 oJ>]=^?k
audit test 审计测试 GuNzrKDr
audit trail 审计轨迹 vt@.fT#e
audit work 审计工作 d z&8$(f,
audit working paper 审计工作底稿 TDk'
audited financial statement 审计会计报表，已审计财务报表 -AJe\ J 2
Auditing Guidelines (the～) 审计规范指南 8`kK )iC q
auditing standards 审计准则 9:IVSD&"Rf
audit-oriented working paper (审计)业务类工作底稿
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authorisation 授权 pjWq I 6,
authorisation of transaction 交易的授权 MAQkk%6[g
availability 可获得性 U"af3c^2
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balance 余额；差额；平衡 ON\_9\kv
balance sheet 资产负债表 zT*EpIa+LS
bank 银行 hK&jo( V
bank account 银行账户，银行户头 (%YFcE)SRS
bank statement 银行对账单 "i(k 8+i K
barter transaction 易货交易，以物换物交易 8|OsVIe%
basis of audit 审计依据 g,r'].Jg
basis of preparation (会计报表的)编制基础 5 ZSV)$t
book of account 账目，账簿 g%Sl+gWdJ
borrowing 借款，贷款，借债 ^# 9
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branch 分支，分支机构，分店 1c8 J
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brought forward (账户余额等的)承上年，承上期，承上页 aI{Ehbf=
budget 预算 6DD"Asi+
building 建筑物；大楼 Ao 69Qn
business conditions 业务情况，经营情况 &2d^=fih
business licence (企业等的)营业执照 n GZZCsf <
business relation 业务关系 0V@u]
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