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 z^%`sUgP
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审计词汇英汉对照 dGR #l)
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ability to continue as a going concern 持续经营能力 L'>0E(D
acceptability 可接受性，可接受程度 BT5~MYBl
acceptable level of detection risk 检查风险的可接受水平 Mt12 1Q&"
acceptance of engagement 接受委托 f{] W*!VV-
accepting the engagement for the first time 首次接受委托 a -5 #8
access to asset 对资产的接触 2&F H8
according to 根据，依据，依照 +2 s][^-KV
account balance 账户余额 w
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account for 对……进行会计处理，核算；解释 g8Zf("
accounting 会计，会计学 m W4tW
accounting advisory serve 会计咨询服务 elP#s5l4
accounting firm 会计师事务所 mi sPJO&QD
accounting information 会计信息，会计资料 KVpQ,x&q~
accounting period 会计期间 6wyhL-{:
accounting policies 会计政策 _#o75*42tT
accounting professional bodies 会计职业组织，会计职业团体 _eaK:EW
accounting records 会计记录 ~$ 4!C'0
accounting responsibility 会计责任 n(Ry~Xu _
accounting service 会计服务 2|8$@*-\
accounting standards 会计准则 CH=k=)() ]
Accounting Standards for Business Enterprises 企业会计准则 i$'#7U
accounting system 会计系统 ')E
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accounting treatment 会计处理 8uetv
accuracy 准确性，精确性 2fdC @
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additional audit procedures 追加审计程序 (R{z3[/u&
addressee 收件人，收信人 !f8]gT zN
Administration of State-owned Assets (the～) 国有资产管理局 /KCIb: U
administrative laws and regulations 行政法规 (_~Dyvo
adverse impact 不利影响，负面影响 =Xb:.
adverse opinion 反对意见 r JcZ a#
advisory group 咨询组，顾问组 IeE6?!,)
agency fee 代理费，代理费用 _,|N`BBqd
aggregate 总计，合计为…… ebB8.(k9G3
alternation of document and record 变造文件和记录 TbhsOf!
alternative audit procedures 替代审计程序，备选审计程序 :}fIu?hCA
amend 修改，修订 &uu69)u
amortisation 摊销 Kdd5ysTQ
analytical capacity 分析能力 VK$s+"
analytical procedures 分析性程序 \F),SL
annual financial statements 年度会计报表，年度财务报表 1 |#j/
appendix 附录，附表 ~^"s.Lsb
applicable 适用的 T Z@S?r>^
applicable laws and regulations 适用的法规 &0@AM_b
application systems 应用系统 DUu~s,A
apply consistently 一贯地执行，一贯地实施 tumYZ)nW
appropriate 适当的，合适的； JztSP?
征用，挪用 > `.$Tyw
appropriate authorization 适当的授权 C]%}L%,
appropriateness of audit evidence 审计证据的适当性 TInp6w+u
approval 批准，核准 w<=-n ;2
assertion (会计报表上的)认定；确认 ?N!.:~~k
assessed level of control risk 对控制风险的评估，控制风险的评估水平 `v1~nNoY
asset 资产，财产 )u_[cE JHO
asset restructuring 资产重组 +K*_=gHF.
assignment of duties 职责的划分 F%e5j9X`
assistant 助理，助理人员 i @spd5.
associated company 联属公司，联营公司 1ba* U~OEg
association 联合，结合；协会，社团 *6 P)HU@
assumption 假设，假定 H}&4#CQ'!
at a given date 在某一特定时日 E@^mlUf
attestation 鉴证，公证 I)cA:Ip
attestation service 鉴证服务 }Fgp*x-G
audit adjustment 审计调整 |t h"ET
audit areas 审计领域 Sc3 B*.
audit conclusion 审计结论 1
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audit effectiveness 审计效果 Y^J/jA0\B
audit efficiency 审计效率
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audit engagement letter 审计业务约定书 ;CdxKr- d
audit evidence 审计证据 e.pq6D5
audit fee 审计费 c9 N5 c
audit files 审计档案 t_ZWd#x+;
audit findings 审计中发现的事项 A**PGy.Ni
audit implementation stage 审计实施阶段 +%RB&:K7,
audit mark 审计标识 Q?TXM1Bp
audit materiality 审计重要性 ]u@`XVEJ
audit method 审计方法 SB2I j',
audit objective 审计目标，审计目的 SI@Yct]<g
audit of financial statements 会计报表审计，财务报表审计 n!t][d/g+
audit opinion 审计意见 *f( e`3E
audit period 被审计期间，被审计年度 lC(g&(
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audit plan 审计计划 K
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audit planning 编制审计计划，制定审计计划，审计计划 (J/!9 NS:
audit planning stage 审计计划阶段 |9 cSG),z
audit procedure 审计程序 #^&.*' z%z
audit programme 审计程序表，具体审计计划 {oc7Chv=/H
audit report 审计报告 8 ORr
audit report with a disclaimer of opinion 拒绝表示意见审计报告
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audit report with a qualified opinion 有保留意见的审计报告 (dVrGa54
audit report with an adverse opinion 否定意见的审计报告 #mcU);s
audit report with dual dates 双重日期审计报告 2
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audit reporting stage 审计报告阶段 (qXl=e8
audit responsibility 审计责任 +zn207 .`
audit results 审计结果 h9L/.>CX
audit risk 审计风险 qJrMr4:F
audit sampling 审计抽样 G`r*)pdm
audit sampling techniques 审计抽样方法，审计抽样技术 uA2-&smw
audit strategies 审计策略 hz _F^gF
audit summary 审计总结，审计小结 9,zM.g9Qv
audit team 审计小组
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audit test 审计测试 oc3}L^aD
audit trail 审计轨迹 3
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audit work 审计工作 ; 0`p"T0
audit working paper 审计工作底稿 z("Fy
audited financial statement 审计会计报表，已审计财务报表 K p_^ 2V?
Auditing Guidelines (the～) 审计规范指南 !~~j&+hK\
auditing standards 审计准则 LQrm/)4bF5
audit-oriented working paper (审计)业务类工作底稿 '+{dr\nJ
authorisation 授权 E)7ODRVbl
authorisation of transaction 交易的授权 iNAaTU
availability 可获得性 k|c=O6GO
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balance 余额；差额；平衡 CD+2
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balance sheet 资产负债表 Du2v,n5@
bank 银行 @Ui dQX"b
bank account 银行账户，银行户头 kwd)5J
bank statement 银行对账单 qxe%RYdA'j
barter transaction 易货交易，以物换物交易 T{%' "mm;
basis of audit 审计依据 ]\t+zF>&Y
basis of preparation (会计报表的)编制基础 |r=.}9
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book of account 账目，账簿 9&`e jeD
borrowing 借款，贷款，借债 t846: Z%[
branch 分支，分支机构，分店 c_r&)8
brought forward (账户余额等的)承上年，承上期，承上页 Ma`Goi\vFk
budget 预算 H^no&$2`1
building 建筑物；大楼 )4P5i
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business conditions 业务情况，经营情况 uJ! yM;{+
business licence (企业等的)营业执照 @ .fyOyOC
business relation 业务关系 cOr@dUSL
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