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 LK{a9`
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审计词汇英汉对照 wD}EW
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ability to continue as a going concern 持续经营能力 2=Jmi?k
acceptability 可接受性，可接受程度 I>\} }!
acceptable level of detection risk 检查风险的可接受水平 A
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acceptance of engagement 接受委托 qq/_y t
accepting the engagement for the first time 首次接受委托 8.P XTOhVL
access to asset 对资产的接触 g:;Ya?5 N
according to 根据，依据，依照 f x%z| K
account balance 账户余额 Hu K Aj
account for 对……进行会计处理，核算；解释 BSjbn nW}"
accounting 会计，会计学 p
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accounting advisory serve 会计咨询服务 JE /l#Q!
accounting firm 会计师事务所 <
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accounting information 会计信息，会计资料 7L1\1E:!
accounting period 会计期间 dy'X<o^?W
accounting policies 会计政策 )Gx":
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accounting professional bodies 会计职业组织，会计职业团体 ^GrNfB[Qu
accounting records 会计记录 G[y&`Qc)G
accounting responsibility 会计责任 H7y&N5.V
accounting service 会计服务 1k*n1t):
accounting standards 会计准则 ]j72P
Accounting Standards for Business Enterprises 企业会计准则 )H.ubM1
accounting system 会计系统 gD,A9a(3
accounting treatment 会计处理 )`e^F9L
accuracy 准确性，精确性 sb8z_3
additional audit procedures 追加审计程序 S.qk%NTTD
addressee 收件人，收信人 ,HQ 1C8
Administration of State-owned Assets (the～) 国有资产管理局 PXOq#
administrative laws and regulations 行政法规 Xqc'R5C w
adverse impact 不利影响，负面影响 9@ kc K
adverse opinion 反对意见 Qfwwh`;
advisory group 咨询组，顾问组 no mu$|I
agency fee 代理费，代理费用 xU#]w6
aggregate 总计，合计为…… O_qu;Dx!
alternation of document and record 变造文件和记录 ,<`|-oa
alternative audit procedures 替代审计程序，备选审计程序 D >psh- ,1
amend 修改，修订 cC7"J\+r*
amortisation 摊销 p)K9 ZI
analytical capacity 分析能力 C]aOgt/U
analytical procedures 分析性程序 !pG+Ak?
annual financial statements 年度会计报表，年度财务报表 [_B+DD=}
appendix 附录，附表 i!s~kk
applicable 适用的 Q>cL?ie
applicable laws and regulations 适用的法规 K<Yn_G
application systems 应用系统 W HZe)|n
apply consistently 一贯地执行，一贯地实施 p,3go[9X:R
appropriate 适当的，合适的； rTN"SQt
征用，挪用 B]&Lh~ Im
appropriate authorization 适当的授权 !"Z. "fm*
appropriateness of audit evidence 审计证据的适当性 ~e,f )?
approval 批准，核准 h
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assertion (会计报表上的)认定；确认 6R3"L]J
assessed level of control risk 对控制风险的评估，控制风险的评估水平 uzat."`d'
asset 资产，财产 4SX3c:>
asset restructuring 资产重组 yffU%
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assignment of duties 职责的划分 6,CU)-98G
assistant 助理，助理人员 ,%"\\#3S
associated company 联属公司，联营公司 /1 [}G !
association 联合，结合；协会，社团 HV#?6,U}
assumption 假设，假定 >$#*`6R
at a given date 在某一特定时日 l}U~I
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attestation 鉴证，公证 n"K {uj))
attestation service 鉴证服务 hX{g] KE>
audit adjustment 审计调整 &>+I7Ts]
audit areas 审计领域 3n}s CEt=
audit conclusion 审计结论 F^/~@^{P
audit effectiveness 审计效果 E.5
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audit efficiency 审计效率 X_^_r{
audit engagement letter 审计业务约定书 ?15POY ?Z
audit evidence 审计证据 F&nMI:h7
audit fee 审计费 PHe~{"|d?
audit files 审计档案 0ECO/EuCg
audit findings 审计中发现的事项 ovo? lE-a0
audit implementation stage 审计实施阶段 *SMoodFBS
audit mark 审计标识 XcJ'm{=
audit materiality 审计重要性 Wo1V$[`Dy
audit method 审计方法 ( ;Dn%kK
audit objective 审计目标，审计目的 ;XKo44%
audit of financial statements 会计报表审计，财务报表审计 6T}
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audit opinion 审计意见 pw(U< )
audit period 被审计期间，被审计年度 ]$XBd{\D{
audit plan 审计计划 B5?c'[V9
audit planning 编制审计计划，制定审计计划，审计计划 mcP{-oJ0W
audit planning stage 审计计划阶段 TnMVHO-
audit procedure 审计程序 ;|;h9"
audit programme 审计程序表，具体审计计划 Os]!B2j14
audit report 审计报告 +Y.uZJ6+
audit report with a disclaimer of opinion 拒绝表示意见审计报告 g:uaI
audit report with a qualified opinion 有保留意见的审计报告 32)&;
audit report with an adverse opinion 否定意见的审计报告 ],fwZd[t
audit report with dual dates 双重日期审计报告 47(
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audit reporting stage 审计报告阶段 Wf+Cc?/4
audit responsibility 审计责任 vV&AG1_Mv
audit results 审计结果 5~ kW-x
audit risk 审计风险 x]my e
audit sampling 审计抽样 sJjl)Qs)T
audit sampling techniques 审计抽样方法，审计抽样技术 J1u@A$4l?
audit strategies 审计策略 )N%1%bg^-
audit summary 审计总结，审计小结 !4b; >y=m
audit team 审计小组 I/ e2,
audit test 审计测试 b;~EJ
audit trail 审计轨迹 ?Uy*6YS
audit work 审计工作 yv#c =v|
audit working paper 审计工作底稿 h q &
audited financial statement 审计会计报表，已审计财务报表 aQym=
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Auditing Guidelines (the～) 审计规范指南 !lt\2A
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auditing standards 审计准则 7zJh; f/
audit-oriented working paper (审计)业务类工作底稿 # ZYid t
authorisation 授权 #P,[fgNy
authorisation of transaction 交易的授权 4Q` =t &u
availability 可获得性 C ^8)IN=$
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balance 余额；差额；平衡 7}iewtdy,
balance sheet 资产负债表 EU&3 Pdn
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bank 银行 M#8 Ao4
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bank account 银行账户，银行户头 A a F5`
bank statement 银行对账单 JK'_P}[]I
barter transaction 易货交易，以物换物交易 O>"r. sR
basis of audit 审计依据 ~gLEh tW
basis of preparation (会计报表的)编制基础 L]L~TA<D9i
book of account 账目，账簿 < 4EB|@E
borrowing 借款，贷款，借债 Ymk4Cu.s
branch 分支，分支机构，分店 6GrMcI@hS
brought forward (账户余额等的)承上年，承上期，承上页 /PB3^d>Q2
budget 预算 ]`i@~Z h\
building 建筑物；大楼 :v
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business conditions 业务情况，经营情况 p#8LQP~0$
business licence (企业等的)营业执照 ZjI/zqBm
business relation 业务关系 %] :vT&M
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