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 '&42E[0P
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审计词汇英汉对照 E/IoYuB
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ability to continue as a going concern 持续经营能力 >IF qwh7b
acceptability 可接受性，可接受程度 GZCX m+
acceptable level of detection risk 检查风险的可接受水平 ;r. 0=Uo9]
acceptance of engagement 接受委托 NGq@x%T
accepting the engagement for the first time 首次接受委托 z(g6$Y{
access to asset 对资产的接触 Tw+V$:$$
according to 根据，依据，依照 $$f89, h
account balance 账户余额 6Ud6F t6
account for 对……进行会计处理，核算；解释
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accounting 会计，会计学 sm9 /sX!
accounting advisory serve 会计咨询服务 5vo5t0^o
accounting firm 会计师事务所 OuuN~yC
accounting information 会计信息，会计资料 ~H~iKl}|7
accounting period 会计期间 o`+$h:zm@
accounting policies 会计政策 L2<IG)oXU
accounting professional bodies 会计职业组织，会计职业团体 eb#p-=^KP
accounting records 会计记录 .bloaeu-
accounting responsibility 会计责任 TcKt
accounting service 会计服务 QuWW a|g^.
accounting standards 会计准则 |rr<4>)X
Accounting Standards for Business Enterprises 企业会计准则 5[5
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accounting system 会计系统 cf`g.9pjlx
accounting treatment 会计处理 Wkj0z ]]?
accuracy 准确性，精确性 }eq*dr1`
additional audit procedures 追加审计程序 YQ$EN>.eO
addressee 收件人，收信人 V(c>1xLlz
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 Y7_2pG
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adverse impact 不利影响，负面影响 E hw2o-s^
adverse opinion 反对意见 ONU,R\jMb-
advisory group 咨询组，顾问组 -~=?g9fGm6
agency fee 代理费，代理费用 AJ "a
aggregate 总计，合计为…… tQ7:4 ._
alternation of document and record 变造文件和记录 (mOL<h[)IP
alternative audit procedures 替代审计程序，备选审计程序 4 ];<`
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amend 修改，修订 67D{^K"KT
amortisation 摊销 [
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analytical capacity 分析能力 3)0z( 30
analytical procedures 分析性程序 e~P4>3
annual financial statements 年度会计报表，年度财务报表 r<9G}9
appendix 附录，附表 \S]` { kY,
applicable 适用的 oo-O>M#5
applicable laws and regulations 适用的法规 "
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application systems 应用系统 6tZ ak1=V
apply consistently 一贯地执行，一贯地实施 0i3Z7 l]
appropriate 适当的，合适的； R>T9H0
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appropriate authorization 适当的授权 Ls 6C*<8
appropriateness of audit evidence 审计证据的适当性 "[
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approval 批准，核准 KEfwsNSc%
assertion (会计报表上的)认定；确认 !=bGU= ^
assessed level of control risk 对控制风险的评估，控制风险的评估水平 [!ilcHE)
asset 资产，财产 G<M9 6 V
asset restructuring 资产重组 ?DgeKA"A
assignment of duties 职责的划分 U+-R2w]#q_
assistant 助理，助理人员 tV "Jh>Z
associated company 联属公司，联营公司 ^d@ME<mb
association 联合，结合；协会，社团 iBh.&K{j
assumption 假设，假定 S;iJQS
at a given date 在某一特定时日 /1 h ${mo~
attestation 鉴证，公证 & N.]8x5A
attestation service 鉴证服务 8T5W6Zs1
audit adjustment 审计调整 z2~\
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audit areas 审计领域 1A}# j
audit conclusion 审计结论 Bg.
audit effectiveness 审计效果 ?M B Od9
audit efficiency 审计效率 r)|6H"n#]S
audit engagement letter 审计业务约定书 )<(3 .M
audit evidence 审计证据 3Pgld*i7
audit fee 审计费 p1!-|Sqq
audit files 审计档案 l1%ubu
audit findings 审计中发现的事项 Rrw6\i
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audit implementation stage 审计实施阶段 L Z} m;
audit mark 审计标识 h!J|4Q a
audit materiality 审计重要性 7* R
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audit method 审计方法 tSVU,m
audit objective 审计目标，审计目的 h@C P
audit of financial statements 会计报表审计，财务报表审计 $ EG9V++b3
audit opinion 审计意见 o k1-`c P
audit period 被审计期间，被审计年度 45Lzq6
audit plan 审计计划 BG_6$9y
audit planning 编制审计计划，制定审计计划，审计计划 nSp O TQ
audit planning stage 审计计划阶段 Q
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audit procedure 审计程序
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audit programme 审计程序表，具体审计计划 )nlFyWXh.
audit report 审计报告 I<qG{PA
audit report with a disclaimer of opinion 拒绝表示意见审计报告
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audit report with a qualified opinion 有保留意见的审计报告 nm,(Wdr
audit report with an adverse opinion 否定意见的审计报告 KGrYF
audit report with dual dates 双重日期审计报告 d+p^fBz
audit reporting stage 审计报告阶段 1v inO!
audit responsibility 审计责任 { ]]#q0|
audit results 审计结果 0-: dzf
audit risk 审计风险 y7vA[us
audit sampling 审计抽样 >Z>s R0s7
audit sampling techniques 审计抽样方法，审计抽样技术 :Q ?p^OC
audit strategies 审计策略 nCDG PzJ
audit summary 审计总结，审计小结 a
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audit team 审计小组 Nz>xilU'
audit test 审计测试 8&SW Q
audit trail 审计轨迹 ' HJ<"<
audit work 审计工作 ,z~"Mst
audit working paper 审计工作底稿 l
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audited financial statement 审计会计报表，已审计财务报表 %wco)2
Auditing Guidelines (the～) 审计规范指南 }b^x#HC
auditing standards 审计准则 1L%$\0B4hm
audit-oriented working paper (审计)业务类工作底稿 "a-;?S&
authorisation 授权 X*M2 O%g`L
authorisation of transaction 交易的授权 9^E!2 CJ
availability 可获得性 y
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balance 余额；差额；平衡 e_}tK1 XY
balance sheet 资产负债表 Fg0!2MKq*
bank 银行 N!./u(b
bank account 银行账户，银行户头 b+$E*}
bank statement 银行对账单 <B!DwMk;.
barter transaction 易货交易，以物换物交易 X/h|;C* 9
basis of audit 审计依据 &q + l5L"
basis of preparation (会计报表的)编制基础 M7{_"9X{
book of account 账目，账簿 B &
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borrowing 借款，贷款，借债 xy 4P_
branch 分支，分支机构，分店 %$N,6}n
brought forward (账户余额等的)承上年，承上期，承上页 k\Y*tY#2
budget 预算 #'y& M t
building 建筑物；大楼 XB]>Z)
business conditions 业务情况，经营情况 ,z#S= I
business licence (企业等的)营业执照 +zK?1llt
business relation 业务关系 yIg^iZD
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