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 xE6y9"}!h
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审计词汇英汉对照 vG\Wr.h0!=
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ability to continue as a going concern 持续经营能力 G3U+BC23E
acceptability 可接受性，可接受程度 T|{BT!
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acceptable level of detection risk 检查风险的可接受水平 4h~Oj
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acceptance of engagement 接受委托 n[iil$VKh
accepting the engagement for the first time 首次接受委托 Q|v=W C6
access to asset 对资产的接触 C*78ZwZ
according to 根据，依据，依照 [9LYR3 p
account balance 账户余额 3BSeZ:j7
account for 对……进行会计处理，核算；解释 9J|YP}%
accounting 会计，会计学 =
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accounting advisory serve 会计咨询服务 N {q'wep
accounting firm 会计师事务所 g {D&|qWj
accounting information 会计信息，会计资料 @+{S-iD"
accounting period 会计期间 $ o t"Du
accounting policies 会计政策 NK4 ven7/
accounting professional bodies 会计职业组织，会计职业团体 ?%LD1 <ya
accounting records 会计记录 gai?LXM
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accounting responsibility 会计责任 [p7le8=
accounting service 会计服务 * e 8V4P
accounting standards 会计准则 =Q|}7g 8o
Accounting Standards for Business Enterprises 企业会计准则 _c(=>
accounting system 会计系统 UfkRY<H
accounting treatment 会计处理 9m'[52{o
accuracy 准确性，精确性 m+u>%Ys`
additional audit procedures 追加审计程序 C>03P.s4c
addressee 收件人，收信人 w_ {z" VeD
Administration of State-owned Assets (the～) 国有资产管理局 W*s`1O >
administrative laws and regulations 行政法规 e6_.ID'3
adverse impact 不利影响，负面影响 {?jd Ph
adverse opinion 反对意见 4k
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advisory group 咨询组，顾问组 ,v6Jr3
agency fee 代理费，代理费用 YT3QwN9
aggregate 总计，合计为…… wG
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alternation of document and record 变造文件和记录 IB?A]oN1{
alternative audit procedures 替代审计程序，备选审计程序 '|q :h
amend 修改，修订 %fyb?6?Y
amortisation 摊销 L;f=\q"g
analytical capacity 分析能力 b1& {%.3[
analytical procedures 分析性程序 f,-|"_5;
annual financial statements 年度会计报表，年度财务报表 #k"[TCQ>
appendix 附录，附表 lLJb3[
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applicable 适用的 0 /kbxpih
applicable laws and regulations 适用的法规 JZv]tJWq
application systems 应用系统 a-} %R
apply consistently 一贯地执行，一贯地实施 OcH- `A
appropriate 适当的，合适的； bF Vd v&
征用，挪用 =L=#PJAP j
appropriate authorization 适当的授权 tFSdi. |G=
appropriateness of audit evidence 审计证据的适当性 K;97/"
approval 批准，核准 .ClCP?HG
assertion (会计报表上的)认定；确认 (Q4_3<G+
assessed level of control risk 对控制风险的评估，控制风险的评估水平 ?ykZY0{B
asset 资产，财产 feopO
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asset restructuring 资产重组 ' w!gQ#De
assignment of duties 职责的划分 jQr~@15J#
assistant 助理，助理人员 1Efl |lV
associated company 联属公司，联营公司 oy`m: Xp
association 联合，结合；协会，社团 ,mX|TI<*
assumption 假设，假定 (gf\VYM-7
at a given date 在某一特定时日 sogbD9Jc
attestation 鉴证，公证 mQvKre
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attestation service 鉴证服务 |{jAM
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audit adjustment 审计调整 X
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audit areas 审计领域 I L=v[)en4
audit conclusion 审计结论 m Zh VpIUO
audit effectiveness 审计效果 <F3sQAe
audit efficiency 审计效率 q7]W
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audit engagement letter 审计业务约定书 5HIp oj;\(
audit evidence 审计证据 h@~X*yLKh
audit fee 审计费 F ezW/+D
audit files 审计档案 G9 a%N
audit findings 审计中发现的事项 Y1'. m5E
audit implementation stage 审计实施阶段 E 5t +;vL~
audit mark 审计标识 Y) h%<J
audit materiality 审计重要性 Wu4Nq+
audit method 审计方法 ]p*)
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audit objective 审计目标，审计目的 B0
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audit of financial statements 会计报表审计，财务报表审计 y;Zfz~z
audit opinion 审计意见 +{%4&T<nHw
audit period 被审计期间，被审计年度 tZYI{ m{
audit plan 审计计划 YJ^ lM\/<
audit planning 编制审计计划，制定审计计划，审计计划 =z jUd 5
audit planning stage 审计计划阶段
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audit procedure 审计程序 4d 3 Znpf
audit programme 审计程序表，具体审计计划 eq+o_ R}CS
audit report 审计报告 ,1[??Y
audit report with a disclaimer of opinion 拒绝表示意见审计报告 >YBpB,WND
audit report with a qualified opinion 有保留意见的审计报告
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audit report with an adverse opinion 否定意见的审计报告 0xxzhlKNL
audit report with dual dates 双重日期审计报告 iXm||?Rnx
audit reporting stage 审计报告阶段 ]18ygqt
audit responsibility 审计责任 `I>K?
audit results 审计结果 B
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audit risk 审计风险 :ky<`Jfr`
audit sampling 审计抽样 Cr hi+D
audit sampling techniques 审计抽样方法，审计抽样技术 pG( knu
audit strategies 审计策略 w&"w"
audit summary 审计总结，审计小结 zn
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audit team 审计小组 ]Z-oUO
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audit test 审计测试 T"H )g
audit trail 审计轨迹 I PVzV\o
audit work 审计工作 6}T%m?/ }
audit working paper 审计工作底稿 6 XAr8mw9
audited financial statement 审计会计报表，已审计财务报表
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Auditing Guidelines (the～) 审计规范指南 CdDd +h8
auditing standards 审计准则 _0*>I1F~
audit-oriented working paper (审计)业务类工作底稿 = b!J)]
authorisation 授权 $uw+^(ut
authorisation of transaction 交易的授权 LZ)m](+M
availability 可获得性 0Ad ~!Y+1
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balance 余额；差额；平衡 i5KwY oN
balance sheet 资产负债表 -z0{\=@#m
bank 银行 /plUzy2 Yu
bank account 银行账户，银行户头 F!&pENQ
bank statement 银行对账单 PS
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barter transaction 易货交易，以物换物交易 ,GJ>vT)
basis of audit 审计依据 _qeuVi=A
basis of preparation (会计报表的)编制基础 5;
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book of account 账目，账簿 W
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borrowing 借款，贷款，借债 bez'[Y{
branch 分支，分支机构，分店 %p2x^air
brought forward (账户余额等的)承上年，承上期，承上页 kLVn(dC "
budget 预算 8q [
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building 建筑物；大楼 3rdfg
business conditions 业务情况，经营情况 p$nK@t}
business licence (企业等的)营业执照 E^ok` wfO
business relation 业务关系 mp,e9Nd;
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