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 K&3,J7&&
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ability to continue as a going concern 持续经营能力 lJb1{\|.,
acceptability 可接受性，可接受程度 @cRR
acceptable level of detection risk 检查风险的可接受水平 =HapCmrx8
acceptance of engagement 接受委托 >xsbXQ>.
accepting the engagement for the first time 首次接受委托 >}? jO B
access to asset 对资产的接触 VokI c&!Uz
according to 根据，依据，依照 >>bsr#aJ
account balance 账户余额 u a%@Ay1|
account for 对……进行会计处理，核算；解释 >8M=RE n4
accounting 会计，会计学 sE:~+C6o:
accounting advisory serve 会计咨询服务 vxE#6
accounting firm 会计师事务所 71b0MHNkvv
accounting information 会计信息，会计资料 >-oB%T
accounting period 会计期间 x$hh H=
accounting policies 会计政策 GBeWF-`B
accounting professional bodies 会计职业组织，会计职业团体 ,=>Ws:j
accounting records 会计记录 h @AKfE!\~
accounting responsibility 会计责任 ; YN`E
accounting service 会计服务 .bYZkO:oy
accounting standards 会计准则 yzyBr1s
Accounting Standards for Business Enterprises 企业会计准则 ! [3 /!
accounting system 会计系统 LuW>8K\
accounting treatment 会计处理 @I"&k!e<2
accuracy 准确性，精确性 nw S @r
additional audit procedures 追加审计程序 F+@ / "1c
addressee 收件人，收信人 |#(KP
Administration of State-owned Assets (the～) 国有资产管理局 L h@0|k
administrative laws and regulations 行政法规 ; *u"hIl1/
adverse impact 不利影响，负面影响 R`5 g#
adverse opinion 反对意见 :Oiz|b(
advisory group 咨询组，顾问组 ~F"<N q
agency fee 代理费，代理费用 Ah 2*7@U
aggregate 总计，合计为…… d6^:lbj
alternation of document and record 变造文件和记录 Q HU|aC{r
alternative audit procedures 替代审计程序，备选审计程序 U1ZKJ<pv
amend 修改，修订 [x%[N)U3
amortisation 摊销 ES}V\k*}
analytical capacity 分析能力 =e)t,YVm
analytical procedures 分析性程序 S2i*Li
annual financial statements 年度会计报表，年度财务报表 z`}z7e'>
appendix 附录，附表 $-=xG&fSz
applicable 适用的 !),eEy
applicable laws and regulations 适用的法规 HOaNhJ{7D
application systems 应用系统 +$}3=n34)
apply consistently 一贯地执行，一贯地实施 5bB\i79$
appropriate 适当的，合适的； D ~ogq]
征用，挪用 4%B0H>
appropriate authorization 适当的授权 tgyW:<iv
appropriateness of audit evidence 审计证据的适当性 ' kOkwGf!
approval 批准，核准 NiH =T
assertion (会计报表上的)认定；确认
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assessed level of control risk 对控制风险的评估，控制风险的评估水平 8$F"!dc _
asset 资产，财产 6o0 }7T%6
asset restructuring 资产重组 !F:AN
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assignment of duties 职责的划分 $-)T
assistant 助理，助理人员 _`I}"`2H
associated company 联属公司，联营公司 X L3m#zW&
association 联合，结合；协会，社团 Uiv4'
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assumption 假设，假定 G{. [o6>
at a given date 在某一特定时日 {j6$'v )0
attestation 鉴证，公证 ,&~-Sq) ~
attestation service 鉴证服务 mv,5Q6!
audit adjustment 审计调整 B[ .$<$}G
audit areas 审计领域 "4IrW6B $9
audit conclusion 审计结论 4^Ss\$*
audit effectiveness 审计效果 g#k@R'7E
audit efficiency 审计效率 $Ge0<6/
audit engagement letter 审计业务约定书 "XQ3mi`y
audit evidence 审计证据 iE EP~
audit fee 审计费 7qSnP 30}
audit files 审计档案 7@&mGUALO
audit findings 审计中发现的事项 G|o O
audit implementation stage 审计实施阶段 %4wEAi$I
audit mark 审计标识 0q28Ulv9
audit materiality 审计重要性 O _ C<h
audit method 审计方法 Ay 7PU
audit objective 审计目标，审计目的 Mkh/+f4
audit of financial statements 会计报表审计，财务报表审计 `_k_}9Fr
audit opinion 审计意见 (mr*Thy`@
audit period 被审计期间，被审计年度 s 3Wjhw/
audit plan 审计计划 ]=o
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audit planning 编制审计计划，制定审计计划，审计计划 2"T
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audit planning stage 审计计划阶段 K?nQsT;3p
audit procedure 审计程序 4.
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audit programme 审计程序表，具体审计计划 1N_T/I8_F
audit report 审计报告 -^)<FY\
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Jk v! ]C
audit report with a qualified opinion 有保留意见的审计报告 xM=ydRu
audit report with an adverse opinion 否定意见的审计报告 Egz6rRCvg
audit report with dual dates 双重日期审计报告 '>ASr]Q
audit reporting stage 审计报告阶段 ?S;z!)
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audit responsibility 审计责任
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audit results 审计结果 Vm?# ~}T
audit risk 审计风险 : t9sAD
audit sampling 审计抽样 `YUeVz>q?
audit sampling techniques 审计抽样方法，审计抽样技术 ]- 6q`'?[
audit strategies 审计策略 yEMM@5W)8
audit summary 审计总结，审计小结 @~Ys*]4U E
audit team 审计小组 a
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audit test 审计测试 RH{+8?0
audit trail 审计轨迹 fW Pa1E@
audit work 审计工作 NT2XG& $W>
audit working paper 审计工作底稿 k`o8(zPb
audited financial statement 审计会计报表，已审计财务报表 ZbiC=uh
Auditing Guidelines (the～) 审计规范指南 y #C9@C
auditing standards 审计准则 q %j8Js
audit-oriented working paper (审计)业务类工作底稿 =jKu=!QPq
authorisation 授权 +P nuWK$
authorisation of transaction 交易的授权 e_-7,5Co
availability 可获得性 z;?ztpa@
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balance 余额；差额；平衡 _k : BY
balance sheet 资产负债表 $vK,Gugcx
bank 银行 EX F]y}n
bank account 银行账户，银行户头 {Mj- $G"
bank statement 银行对账单 Yn$: |$
barter transaction 易货交易，以物换物交易 \[qxOZ{
basis of audit 审计依据 ~+d{:WY
basis of preparation (会计报表的)编制基础 A9g/At_
book of account 账目，账簿 ~Ad2L*5S
borrowing 借款，贷款，借债 -[J4nN &N
branch 分支，分支机构，分店 Jhj H_)
brought forward (账户余额等的)承上年，承上期，承上页 HY eCq9S
budget 预算 :{^~&jgL
building 建筑物；大楼 g_n_Qlo
business conditions 业务情况，经营情况 m,"-/)
business licence (企业等的)营业执照 N
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business relation 业务关系
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