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 yam'LF
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审计词汇英汉对照 eM$a~4!d
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ability to continue as a going concern 持续经营能力 1W*Qc_5 v1
acceptability 可接受性，可接受程度 6 T4 "m
acceptable level of detection risk 检查风险的可接受水平 O8hx}dOjA
acceptance of engagement 接受委托 ]kNxytH\o
accepting the engagement for the first time 首次接受委托 MDa[bQ NM
access to asset 对资产的接触 Q']'KU.
according to 根据，依据，依照 ){GJgk|P
account balance 账户余额 rs4:jS$)
account for 对……进行会计处理，核算；解释 ("A45\5
accounting 会计，会计学 kN 2mPD/
accounting advisory serve 会计咨询服务 v0WB.`rO
accounting firm 会计师事务所 a. u{b&+9
accounting information 会计信息，会计资料 k7:ISj J
accounting period 会计期间 j* 8Z e!^
accounting policies 会计政策 5Zc
accounting professional bodies 会计职业组织，会计职业团体 o$bQ-_B`
accounting records 会计记录 7y& =YCkc7
accounting responsibility 会计责任 KX x+J}n
accounting service 会计服务 UV% o&tv|<
accounting standards 会计准则 dT1UYG}>j
Accounting Standards for Business Enterprises 企业会计准则 ly!3~W
accounting system 会计系统 ~+ae68{p
accounting treatment 会计处理 M97+YM Y)
accuracy 准确性，精确性 n "iaE
additional audit procedures 追加审计程序 B7A.~' =
addressee 收件人，收信人 w2 (}pz:
Administration of State-owned Assets (the～) 国有资产管理局 ,f>^ q"
administrative laws and regulations 行政法规 3 |e~YmZx
adverse impact 不利影响，负面影响 cJT_Qfxx
adverse opinion 反对意见 8fvKVS
advisory group 咨询组，顾问组 #\F 8(lZ
agency fee 代理费，代理费用 ]mJ9CP8P1c
aggregate 总计，合计为…… #/(L.5d[
alternation of document and record 变造文件和记录 Lo'G fHE
alternative audit procedures 替代审计程序，备选审计程序 jz'%(6#'gW
amend 修改，修订 k"dE?v\cG
amortisation 摊销 vRmzjd~
analytical capacity 分析能力 LUx'Dm"
analytical procedures 分析性程序 HU
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annual financial statements 年度会计报表，年度财务报表 "
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appendix 附录，附表 9 [E/^
applicable 适用的 |<]wM(GxE
applicable laws and regulations 适用的法规 YS9)%F=X
application systems 应用系统 -K^(L #G
apply consistently 一贯地执行，一贯地实施 ENYc.$ r
appropriate 适当的，合适的； F":dS-u&L
征用，挪用 R $/q=*k
appropriate authorization 适当的授权 ciH TnC
appropriateness of audit evidence 审计证据的适当性 K/( Z\lL
approval 批准，核准 <+ <o
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assertion (会计报表上的)认定；确认 H b!A\; >
assessed level of control risk 对控制风险的评估，控制风险的评估水平 dZ,7q_r,~
asset 资产，财产 l 9 rN!Q|
asset restructuring 资产重组 4mGRk)hk:>
assignment of duties 职责的划分 h 1 j1PRE
assistant 助理，助理人员 Q>=/u-
associated company 联属公司，联营公司 wGz_ IL.D
association 联合，结合；协会，社团 jN+2+P%OL
assumption 假设，假定 2JHF*zvO-
at a given date 在某一特定时日 TTxSl p2=;
attestation 鉴证，公证 ]w8h#
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attestation service 鉴证服务 )]}68}9
audit adjustment 审计调整 Q|P m 8{8
audit areas 审计领域 \Zk<|T61$
audit conclusion 审计结论 n 8|
audit effectiveness 审计效果 k"`^vV[{F
audit efficiency 审计效率 d/?0xL W
audit engagement letter 审计业务约定书 j1@PfKh
audit evidence 审计证据 H#`&!p
audit fee 审计费 T6,6lll
audit files 审计档案 >&qa T*_g
audit findings 审计中发现的事项 \cAifU
audit implementation stage 审计实施阶段 ^6 ,}*@
audit mark 审计标识 p_sqw~)^%
audit materiality 审计重要性 0?g& < q
audit method 审计方法 oA
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audit objective 审计目标，审计目的 KU0;}GSNX}
audit of financial statements 会计报表审计，财务报表审计 wB*}XJah
audit opinion 审计意见 QRY7ck:N
audit period 被审计期间，被审计年度 |SsmVW$B|
audit plan 审计计划 .V^h< d{
audit planning 编制审计计划，制定审计计划，审计计划 L: _pJP
audit planning stage 审计计划阶段 "8yD qm
audit procedure 审计程序 0Szt^l 7
audit programme 审计程序表，具体审计计划 Z5 >}
audit report 审计报告 Fc "+L+h@W
audit report with a disclaimer of opinion 拒绝表示意见审计报告 y=WCR*N
audit report with a qualified opinion 有保留意见的审计报告 ?Qh[vcF7`
audit report with an adverse opinion 否定意见的审计报告 =$%_asQJ
audit report with dual dates 双重日期审计报告 3n T pL #
audit reporting stage 审计报告阶段 $-]PD`wmY
audit responsibility 审计责任 M#]URS2h<O
audit results 审计结果 '~Gk{'Nx"
audit risk 审计风险 I*
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audit sampling 审计抽样 fL R.2vJ
audit sampling techniques 审计抽样方法，审计抽样技术 T+<OlXp L
audit strategies 审计策略 ZltY_5l
audit summary 审计总结，审计小结 BO=j*.YKy
audit team 审计小组 Nxt z1
audit test 审计测试 y
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audit trail 审计轨迹 PxZMH=
audit work 审计工作 wo!;Bxo
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audit working paper 审计工作底稿 X=b]Whuv
audited financial statement 审计会计报表，已审计财务报表 ;!N_8{
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Auditing Guidelines (the～) 审计规范指南 c"@,|wCUi
auditing standards 审计准则 a{8g9a4
audit-oriented working paper (审计)业务类工作底稿 ]a=Bc~g9 1
authorisation 授权 *Ry
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authorisation of transaction 交易的授权 Uv /?/;si
availability 可获得性 \wo'XF3:
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balance 余额；差额；平衡 fxk6 q$'
balance sheet 资产负债表 lw 9 rf4RF
bank 银行 FZhjI 8+,~
bank account 银行账户，银行户头 0_-NE4SM/
bank statement 银行对账单 O 0#9D'{
barter transaction 易货交易，以物换物交易 be{t y V
basis of audit 审计依据 wpPCkfPyL
basis of preparation (会计报表的)编制基础 })@LvY K
book of account 账目，账簿 cn !Y7LVr
borrowing 借款，贷款，借债 o.H(&ex|
branch 分支，分支机构，分店 ZnYoh/
brought forward (账户余额等的)承上年，承上期，承上页 | yow(2(F@
budget 预算 #AUz.WHD
building 建筑物；大楼 ('.r_F
business conditions 业务情况，经营情况 7Cj6Kw5k
business licence (企业等的)营业执照 #>\+6W
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business relation 业务关系 0?n m`9v6
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