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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ability to continue as a going concern 持续经营能力 _0(%^5Y
acceptability 可接受性，可接受程度 S=(< m%f
acceptable level of detection risk 检查风险的可接受水平 k, [*h-{8
acceptance of engagement 接受委托 ')U~a
accepting the engagement for the first time 首次接受委托 XEQTT D<
access to asset 对资产的接触 #l ZK_N|1x
according to 根据，依据，依照 4vEP\E3u<j
account balance 账户余额 h Ta(^
account for 对……进行会计处理，核算；解释 y(o)} m*0
accounting 会计，会计学 GlnO8cAB
accounting advisory serve 会计咨询服务 T ]
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accounting firm 会计师事务所 B2e"
accounting information 会计信息，会计资料 T5
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accounting period 会计期间 GL=}Vu `(*
accounting policies 会计政策 ,Klv[_x7
accounting professional bodies 会计职业组织，会计职业团体 6$6Q
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accounting records 会计记录 1>"-!ADm
accounting responsibility 会计责任 ^cm ]
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accounting service 会计服务 Xx"<^FS[zC
accounting standards 会计准则 PVsKI<
Accounting Standards for Business Enterprises 企业会计准则 T1]
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accounting system 会计系统 6Q^~O*cw
accounting treatment 会计处理 IdQ./@?
accuracy 准确性，精确性 e"ehH# i
additional audit procedures 追加审计程序 Gq^ vto
addressee 收件人，收信人 L-T,[;bl
Administration of State-owned Assets (the～) 国有资产管理局 H+4j.eVzZU
administrative laws and regulations 行政法规 P( hGkY=(
adverse impact 不利影响，负面影响 hb J>GSoZ,
adverse opinion 反对意见 VG);om7`PD
advisory group 咨询组，顾问组 O\6U2 b~
agency fee 代理费，代理费用 'v"=
aggregate 总计，合计为…… X` zWw_i
alternation of document and record 变造文件和记录 unLhI0XW
alternative audit procedures 替代审计程序，备选审计程序 pFv u,Q"
amend 修改，修订 EU$.{C_O(
amortisation 摊销 [ QiG0D_'=
analytical capacity 分析能力 rZ~w_DK*
analytical procedures 分析性程序 r 3W3;L
annual financial statements 年度会计报表，年度财务报表 +n)n6} S
appendix 附录，附表 9af .t
applicable 适用的 T#) )_aC
applicable laws and regulations 适用的法规 J;C:nE|V
application systems 应用系统 `7CK ;NeT
apply consistently 一贯地执行，一贯地实施 c+ oi8G
appropriate 适当的，合适的；
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appropriate authorization 适当的授权
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appropriateness of audit evidence 审计证据的适当性 x4oWZEd
approval 批准，核准 =~B"8@B
assertion (会计报表上的)认定；确认 Xw-[Sf]p
assessed level of control risk 对控制风险的评估，控制风险的评估水平 # ]7Lieh[5
asset 资产，财产 c.ow4
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asset restructuring 资产重组 o4);5~1l
assignment of duties 职责的划分 Yc:%2KZ"
assistant 助理，助理人员 SIe!=F[
associated company 联属公司，联营公司 Oynb "T&8
association 联合，结合；协会，社团 iwotEl0*{
assumption 假设，假定 X@rA2);6
at a given date 在某一特定时日 TSlB.pw%v
attestation 鉴证，公证 bMyld&ga
attestation service 鉴证服务 n HseA
audit adjustment 审计调整 o*S_ "
audit areas 审计领域 5 4gr'qvr
audit conclusion 审计结论 fw%`[( hK
audit effectiveness 审计效果 &mwd 0%4
audit efficiency 审计效率 m`/Nl<
audit engagement letter 审计业务约定书 .Pb-{!$Ni
audit evidence 审计证据 ZJ
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audit fee 审计费 1E+12{~m"i
audit files 审计档案 l8\UO<^fY
audit findings 审计中发现的事项 t|aV:x
audit implementation stage 审计实施阶段 Zh"m;l/]
audit mark 审计标识 &Y{^yb
audit materiality 审计重要性 T @ c~ql
audit method 审计方法 x:|Y)Dn\
audit objective 审计目标，审计目的 (_T{Z>C/J
audit of financial statements 会计报表审计，财务报表审计 Yj
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audit opinion 审计意见 eS`VI+=@ 0
audit period 被审计期间，被审计年度 3k
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audit plan 审计计划 '7Gv_G_
audit planning 编制审计计划，制定审计计划，审计计划 qJhsMo2IH
audit planning stage 审计计划阶段 UUah5$Iy
audit procedure 审计程序 !"rPSGK*
audit programme 审计程序表，具体审计计划 # B `?}a=
audit report 审计报告 ?' a8QJo
audit report with a disclaimer of opinion 拒绝表示意见审计报告 eqbN_$>
audit report with a qualified opinion 有保留意见的审计报告 yvAO"43
audit report with an adverse opinion 否定意见的审计报告 MdHm%Vx
audit report with dual dates 双重日期审计报告 ;G[V:.o-
audit reporting stage 审计报告阶段
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audit responsibility 审计责任 ^L[:DB{Z
audit results 审计结果 Nk|cU; ?+
audit risk 审计风险 +P/ kfY"
audit sampling 审计抽样 asT-=p_ 0.
audit sampling techniques 审计抽样方法，审计抽样技术 )t6]F6!_
audit strategies 审计策略 h>N}M}8
audit summary 审计总结，审计小结 Ih nBp 6p9
audit team 审计小组 _?{7%(C
audit test 审计测试 1U 6B$(V^i
audit trail 审计轨迹 uqMw-f/
audit work 审计工作 .E4* >@M5
audit working paper 审计工作底稿 uO?+vYAN
audited financial statement 审计会计报表，已审计财务报表 /%wS5IZ^
Auditing Guidelines (the～) 审计规范指南 Cf {F"o
auditing standards 审计准则 xoaO=7\io
audit-oriented working paper (审计)业务类工作底稿 @<.@ X*#I
authorisation 授权 \Wbmmd}8
authorisation of transaction 交易的授权 L P<A q
availability 可获得性 Ey6R/M)?:y
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balance 余额；差额；平衡 odRiCiMH
balance sheet 资产负债表 +#O+%!
bank 银行 l$42MRi/
bank account 银行账户，银行户头 9U8M|W|d
bank statement 银行对账单 d2k-MZuT6
barter transaction 易货交易，以物换物交易 jc^QWK*q
basis of audit 审计依据 $TQhr#C]
basis of preparation (会计报表的)编制基础 0-.
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book of account 账目，账簿 P3M$&::D-
borrowing 借款，贷款，借债 |) -kUu
branch 分支，分支机构，分店 n m'l}/Ug
brought forward (账户余额等的)承上年，承上期，承上页 \2SbW7"/;P
budget 预算 Hbm 4oYN
building 建筑物；大楼 L@ }PW)#
business conditions 业务情况，经营情况 G7Nw}cVJ)
business licence (企业等的)营业执照 &w@]\7L,:
business relation 业务关系 Zt=|q$"
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