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 $LRFG(
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审计词汇英汉对照 xJ&StN/'
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ability to continue as a going concern 持续经营能力 "4t Ry9 q
acceptability 可接受性，可接受程度 <O>Q;}>gfc
acceptable level of detection risk 检查风险的可接受水平 L8j,?u#
acceptance of engagement 接受委托 v8 %]^` '
accepting the engagement for the first time 首次接受委托 2%8N<GW.F
access to asset 对资产的接触 s*l_O* $'
according to 根据，依据，依照 6PM u;#
account balance 账户余额 p
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account for 对……进行会计处理，核算；解释 N{ 9<Tf *
accounting 会计，会计学 OC>" +
accounting advisory serve 会计咨询服务 >leOyBEAR
accounting firm 会计师事务所 XPEjMm'*b3
accounting information 会计信息，会计资料 iuHG9 #n
accounting period 会计期间 MJg^
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accounting policies 会计政策 Xj-3C[ 8@
accounting professional bodies 会计职业组织，会计职业团体 Pdn.c1[-a
accounting records 会计记录 gN]`$==c[
accounting responsibility 会计责任 ev?>Nq+Z
accounting service 会计服务 Zh(f2urKV
accounting standards 会计准则 S&=B &23T
Accounting Standards for Business Enterprises 企业会计准则 ,DE%p
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accounting system 会计系统 ifgaBXT55
accounting treatment 会计处理 &1[5b8H;+
accuracy 准确性，精确性 Zka;} UL&Q
additional audit procedures 追加审计程序 O.$<B f9
addressee 收件人，收信人 df:,5@CJ8
Administration of State-owned Assets (the～) 国有资产管理局 r=w%"3vb^
administrative laws and regulations 行政法规 NFSPw` f
adverse impact 不利影响，负面影响 h NoN=J
adverse opinion 反对意见 Ka{Iue Ss
advisory group 咨询组，顾问组 d)G-K+&B
agency fee 代理费，代理费用 SUVr&S6Nk
aggregate 总计，合计为…… Z E\t{s0
alternation of document and record 变造文件和记录 u3ZG;ykM
alternative audit procedures 替代审计程序，备选审计程序 ;% !?dH6
amend 修改，修订 y1' /@A1
amortisation 摊销 3|?fGT;P
analytical capacity 分析能力
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analytical procedures 分析性程序 GS,pl9#V_
annual financial statements 年度会计报表，年度财务报表 .6"7Xxe]<
appendix 附录，附表 1Jd: %+T
applicable 适用的 1=D!C lcb
applicable laws and regulations 适用的法规 wd]Yjr#%Ii
application systems 应用系统 .U3 p~M+
apply consistently 一贯地执行，一贯地实施 d G rA 18
appropriate 适当的，合适的； ]S[r$<r$
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appropriate authorization 适当的授权 "D k:r/
appropriateness of audit evidence 审计证据的适当性 ;PHnv5 x@f
approval 批准，核准 uJO*aA{K
assertion (会计报表上的)认定；确认 s=nds"J
assessed level of control risk 对控制风险的评估，控制风险的评估水平 !^7:Rr _
asset 资产，财产 _NkN3f5 1L
asset restructuring 资产重组 }n=NHHtJ
assignment of duties 职责的划分 fr?eOigbl
assistant 助理，助理人员 b?^n
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associated company 联属公司，联营公司 +?<j
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association 联合，结合；协会，社团 Kaa*;T![
assumption 假设，假定 _SaK]7}m!
at a given date 在某一特定时日 @bx2=
attestation 鉴证，公证 d;^?6V
attestation service 鉴证服务 O92Y d$S
audit adjustment 审计调整 ' !I?C/49k
audit areas 审计领域 oN$ZZk
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audit conclusion 审计结论 .3&m:P8zV
audit effectiveness 审计效果 yR!>80$j
audit efficiency 审计效率 xr/
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audit engagement letter 审计业务约定书 _"bx#B*
audit evidence 审计证据
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audit fee 审计费 ayD\b6Z2.
audit files 审计档案 %FU [ j^
audit findings 审计中发现的事项 J$Q-1fjj
audit implementation stage 审计实施阶段 a#IJ<^[ 8
audit mark 审计标识 UE4#j \
audit materiality 审计重要性 M($},xAvDU
audit method 审计方法 -0`hJ_(
audit objective 审计目标，审计目的 Wg%-m%7O
audit of financial statements 会计报表审计，财务报表审计 US|vYd}u+
audit opinion 审计意见 MH?B .2
audit period 被审计期间，被审计年度 q{ hq. KZ
audit plan 审计计划 twtDyo(\
audit planning 编制审计计划，制定审计计划，审计计划 "Pc,+>vh
audit planning stage 审计计划阶段 zT% kx:Fk
audit procedure 审计程序 Kv]6 b2HT
audit programme 审计程序表，具体审计计划 K9 q~Vf
audit report 审计报告 b {5 |2&=
audit report with a disclaimer of opinion 拒绝表示意见审计报告 W!k6qTz)
audit report with a qualified opinion 有保留意见的审计报告 6{
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audit report with an adverse opinion 否定意见的审计报告 +7^Ul6BB#K
audit report with dual dates 双重日期审计报告 L@ Z
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audit reporting stage 审计报告阶段 + LwoBn>6
audit responsibility 审计责任 >D<=9G(a
audit results 审计结果 M\&~ D
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audit risk 审计风险 )rj mJ
audit sampling 审计抽样 eFQi
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audit sampling techniques 审计抽样方法，审计抽样技术 uFm-HR@4
audit strategies 审计策略 OK\% cq/U
audit summary 审计总结，审计小结 ECScx02
audit team 审计小组 q,DX{:
audit test 审计测试 1,T9HpM
audit trail 审计轨迹 I[UA' ~f
audit work 审计工作 ~@8d[T
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audit working paper 审计工作底稿 ?/ ( K7>`
audited financial statement 审计会计报表，已审计财务报表 }gW/heUE
Auditing Guidelines (the～) 审计规范指南 .6 NS t
auditing standards 审计准则 !r*;R\!n 2
audit-oriented working paper (审计)业务类工作底稿 <.b$
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authorisation 授权 {*<C!Qg
authorisation of transaction 交易的授权 *u/|NU& X
availability 可获得性 3 ms/v:\
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balance 余额；差额；平衡 Wu( 8 G
balance sheet 资产负债表 0*?XQV@
bank 银行 Y:,R7EO{!
bank account 银行账户，银行户头 0J
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bank statement 银行对账单 fWyDWU
barter transaction 易货交易，以物换物交易 w<Cmzkf
basis of audit 审计依据 N E3wui1 V
basis of preparation (会计报表的)编制基础 j/D)UWkR
book of account 账目，账簿 >k}/$R+
borrowing 借款，贷款，借债 &8_;:
branch 分支，分支机构，分店 Jche 79B
brought forward (账户余额等的)承上年，承上期，承上页 Vb^s 'k
budget 预算 dyzw J70K
building 建筑物；大楼 OLNn3
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business conditions 业务情况，经营情况 s ;s-6 %p
business licence (企业等的)营业执照 Hi_Al,j:
business relation 业务关系 \GvY`kt3
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