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 x(8n
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审计词汇英汉对照 rH&G< o&,
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ability to continue as a going concern 持续经营能力 ZK6Hvc0
acceptability 可接受性，可接受程度 J$ F nm\
acceptable level of detection risk 检查风险的可接受水平 kbxg_UI;
acceptance of engagement 接受委托 L=O lyHO
accepting the engagement for the first time 首次接受委托 Z%}4bJ
access to asset 对资产的接触 & D ]p,
according to 根据，依据，依照 -4w%Iy
account balance 账户余额 brh=NA zt
account for 对……进行会计处理，核算；解释 uWjN2#&,
accounting 会计，会计学 w u)Wg-dT
accounting advisory serve 会计咨询服务 M;+IZr Wkl
accounting firm 会计师事务所 !9;)N,
accounting information 会计信息，会计资料 $&hN*7Ts
accounting period 会计期间 !Xj #@e
accounting policies 会计政策 Qzqc .T
accounting professional bodies 会计职业组织，会计职业团体 >" v9i
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accounting records 会计记录 S]^`woD
accounting responsibility 会计责任 }aF
accounting service 会计服务 -/ +#5.`1
accounting standards 会计准则
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Accounting Standards for Business Enterprises 企业会计准则 A F}gSN X
accounting system 会计系统 x)SralWb
accounting treatment 会计处理 W @.J i B
accuracy 准确性，精确性 X32C}4-B
additional audit procedures 追加审计程序 IA4N@ijRxh
addressee 收件人，收信人 7]E m ,
Administration of State-owned Assets (the～) 国有资产管理局 e_.Gw"
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administrative laws and regulations 行政法规 !^w
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adverse impact 不利影响，负面影响 /7D<'MF
adverse opinion 反对意见 &<3&'*ueW
advisory group 咨询组，顾问组 qnChM ; )
agency fee 代理费，代理费用 Apj;
aggregate 总计，合计为…… +bA%
alternation of document and record 变造文件和记录 thc <xxRP
alternative audit procedures 替代审计程序，备选审计程序 aJhx c<"e
amend 修改，修订 <YB9Ac~}z
amortisation 摊销 IXpc,l `
analytical capacity 分析能力 8| @9{
analytical procedures 分析性程序 ; W]
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annual financial statements 年度会计报表，年度财务报表 wM~H(=s`D
appendix 附录，附表 /@"Y^
applicable 适用的 5'KA'>@
applicable laws and regulations 适用的法规 Vi *e@IP/
application systems 应用系统 -TO\'^][X
apply consistently 一贯地执行，一贯地实施 [;A[.&6
appropriate 适当的，合适的； :nA.j"@
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appropriate authorization 适当的授权
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appropriateness of audit evidence 审计证据的适当性 dY (;]sxFr
approval 批准，核准 jQ\zG J3
assertion (会计报表上的)认定；确认 j$Ab >}g]
assessed level of control risk 对控制风险的评估，控制风险的评估水平 zmI] cD@G
asset 资产，财产 k^\pU\J
asset restructuring 资产重组 i#/]Ks Sp
assignment of duties 职责的划分 - +> 1r
assistant 助理，助理人员 Y}s @WJ
associated company 联属公司，联营公司 1yQej w
association 联合，结合；协会，社团 1oiRW Re
assumption 假设，假定 M|,mr~rRG
at a given date 在某一特定时日 < \ `$Jx#
attestation 鉴证，公证 :9|\Z|S(I
attestation service 鉴证服务 rHjq1-t
audit adjustment 审计调整 v&a4^s
audit areas 审计领域 ~PnTaAPJ
audit conclusion 审计结论 /w (e
audit effectiveness 审计效果 +Q$h ]^>~
audit efficiency 审计效率 X] % itA
audit engagement letter 审计业务约定书 0@I S
audit evidence 审计证据 m3bCZ 9iE
audit fee 审计费 S35~Cp
audit files 审计档案 \xv;sl$f
audit findings 审计中发现的事项 4_A0rveP
audit implementation stage 审计实施阶段 XI<L;
audit mark 审计标识 ]\ !5}L
audit materiality 审计重要性 c;?fM X
audit method 审计方法 */:uV
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audit objective 审计目标，审计目的 N@ \&1I`c$
audit of financial statements 会计报表审计，财务报表审计 d?wc*N3
audit opinion 审计意见 #J (~_%Wi
audit period 被审计期间，被审计年度 t>=fTkB
audit plan 审计计划 21hv%CF\9
audit planning 编制审计计划，制定审计计划，审计计划 ^9Qy/Er'
audit planning stage 审计计划阶段 fGhn+8V
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audit procedure 审计程序 eET&pP3Rp
audit programme 审计程序表，具体审计计划 s\!>"J bAQ
audit report 审计报告 ljTBvU
audit report with a disclaimer of opinion 拒绝表示意见审计报告 jTO),
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audit report with a qualified opinion 有保留意见的审计报告 Wbr+ KX8)
audit report with an adverse opinion 否定意见的审计报告 h/?l4iR*
audit report with dual dates 双重日期审计报告 0}!\$"|D
audit reporting stage 审计报告阶段 ZKHG !`X0
audit responsibility 审计责任 (e(:P~Ry
audit results 审计结果 V |(H|9
audit risk 审计风险 4=<tWa|@9
audit sampling 审计抽样 iQDx{m 3]
audit sampling techniques 审计抽样方法，审计抽样技术 hn#1%p6t
audit strategies 审计策略 y; _% W
audit summary 审计总结，审计小结 i&{DOI%w
audit team 审计小组 }=c85f~i
audit test 审计测试 rj(
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audit trail 审计轨迹 ~e6 Brq
audit work 审计工作 (L^]Lk
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audit working paper 审计工作底稿 }zhGS!fO
audited financial statement 审计会计报表，已审计财务报表 lOtDqb&
Auditing Guidelines (the～) 审计规范指南 *G*
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auditing standards 审计准则 D$t k<{)oB
audit-oriented working paper (审计)业务类工作底稿 +$g}4
authorisation 授权 p hM>.y_
authorisation of transaction 交易的授权 CrwwU7qKL
availability 可获得性 BNL;Biy t7
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balance 余额；差额；平衡 dC RyOid$
balance sheet 资产负债表 1t)il^p4[;
bank 银行 FCnm1x#
bank account 银行账户，银行户头 oYukLr
bank statement 银行对账单 @Y1s$,=xB
barter transaction 易货交易，以物换物交易 6i 1LjLB
basis of audit 审计依据 :Nz9xD$S5
basis of preparation (会计报表的)编制基础 \o tWd
book of account 账目，账簿 PYGRsrcFd#
borrowing 借款，贷款，借债 30SW\@
branch 分支，分支机构，分店 4O35 "1
brought forward (账户余额等的)承上年，承上期，承上页 yU9DSY\m{
budget 预算 ax (c#
building 建筑物；大楼 2 B
business conditions 业务情况，经营情况 *s:(jDlv
business licence (企业等的)营业执照 "1%5,
business relation 业务关系 UEguF &
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