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 V9D>Xh!0H
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审计词汇英汉对照 e yByAT~W,
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ability to continue as a going concern 持续经营能力 Y c>.P
acceptability 可接受性，可接受程度 [jKhC<t}
acceptable level of detection risk 检查风险的可接受水平 y>JSo9[@
acceptance of engagement 接受委托 @B>pPCowa
accepting the engagement for the first time 首次接受委托 yt `K^07@
access to asset 对资产的接触 mv`ND&
according to 根据，依据，依照 Up1e4 mNL
account balance 账户余额 v==/tr)
account for 对……进行会计处理，核算；解释 pJ@D}2u(
accounting 会计，会计学 AUm5$;o,/
accounting advisory serve 会计咨询服务 %Wg8dy|
accounting firm 会计师事务所 U j)`(}r
accounting information 会计信息，会计资料 r )f+j @KF
accounting period 会计期间 mA\}zLw+r9
accounting policies 会计政策 qZh}gu*>
accounting professional bodies 会计职业组织，会计职业团体 !='L `.
accounting records 会计记录 \
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accounting responsibility 会计责任 u_%L~1+'
accounting service 会计服务 [Pz['q L3t
accounting standards 会计准则 6tBe,'*
Accounting Standards for Business Enterprises 企业会计准则 N?mQ50o~C
accounting system 会计系统 ^[hx`Rh`t
accounting treatment 会计处理 r[KX
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accuracy 准确性，精确性 Uizg.<.
additional audit procedures 追加审计程序 ^qNr<Ye
addressee 收件人，收信人 nW_cjYS%
Administration of State-owned Assets (the～) 国有资产管理局 0{.[#!CSk
administrative laws and regulations 行政法规
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adverse impact 不利影响，负面影响 WKONK;U+7
adverse opinion 反对意见 @A8@j%CK1
advisory group 咨询组，顾问组 e6I 7N?j
agency fee 代理费，代理费用 @@#h-k%k-
aggregate 总计，合计为…… p2(Z(V7*
alternation of document and record 变造文件和记录 ?%i~~hfH#N
alternative audit procedures 替代审计程序，备选审计程序 A0gRX ]
amend 修改，修订 !,JV<( 7k
amortisation 摊销 eIt<da<G?
analytical capacity 分析能力 )&.Zxo;q=
analytical procedures 分析性程序 `:YCOF
annual financial statements 年度会计报表，年度财务报表 lw_PQ4Hp
appendix 附录，附表 h%>yErs
applicable 适用的 G57c 8}\4
applicable laws and regulations 适用的法规 X~ g9TUv8
application systems 应用系统 cPPTGpqw
apply consistently 一贯地执行，一贯地实施 $3^Cp_p6
appropriate 适当的，合适的； AkVgFQg"
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appropriate authorization 适当的授权 v1\/ dQK
appropriateness of audit evidence 审计证据的适当性 em?Q4t
approval 批准，核准 }]|e0 w:
assertion (会计报表上的)认定；确认 {Z^q?~zC[
assessed level of control risk 对控制风险的评估，控制风险的评估水平 BKd?%V8:Q
asset 资产，财产 ^W ,~
asset restructuring 资产重组 i^"!"&tW#
assignment of duties 职责的划分 ?CE&F<?#@
assistant 助理，助理人员 E{{Kz r2$
associated company 联属公司，联营公司 #,Cz+ k*4
association 联合，结合；协会，社团 /J[s5 {
assumption 假设，假定 WS Oz^]
at a given date 在某一特定时日 -qdt$jI M
attestation 鉴证，公证 -Rbv#Y
attestation service 鉴证服务 Pd;G c@'~
audit adjustment 审计调整 p|Nh:4iN
audit areas 审计领域 A/ 88WC$v
audit conclusion 审计结论 Tx|y!uHh
audit effectiveness 审计效果 #i=k-FA)H
audit efficiency 审计效率 yVgHu#?PM
audit engagement letter 审计业务约定书 >IJX=24Rc
audit evidence 审计证据 \"6?*L|]
audit fee 审计费 l9f%?<2D
audit files 审计档案 #N;McF;W
audit findings 审计中发现的事项 1
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audit implementation stage 审计实施阶段 Y |9
audit mark 审计标识 'C)
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audit materiality 审计重要性 arN=OB
audit method 审计方法 /o9
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audit objective 审计目标，审计目的 hr3<vWAD
audit of financial statements 会计报表审计，财务报表审计 )8;At'q}
audit opinion 审计意见 jR>`X z
audit period 被审计期间，被审计年度 >Et~h65d5
audit plan 审计计划 IO<Ds#(
audit planning 编制审计计划，制定审计计划，审计计划 40} 7O<9*
audit planning stage 审计计划阶段 U;t1
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audit procedure 审计程序 Ik-E_U2
audit programme 审计程序表，具体审计计划 }mpFo 2
audit report 审计报告 }/M muPp
audit report with a disclaimer of opinion 拒绝表示意见审计报告 "D'"uMS`H
audit report with a qualified opinion 有保留意见的审计报告 r0*Y~
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audit report with an adverse opinion 否定意见的审计报告 y+nX(@~f]
audit report with dual dates 双重日期审计报告 H:cAORLB
audit reporting stage 审计报告阶段 UHR%0ae
audit responsibility 审计责任 H
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audit results 审计结果 8 &3KVd`
audit risk 审计风险 yX/{ eX5dr
audit sampling 审计抽样 b*1yvkX5
audit sampling techniques 审计抽样方法，审计抽样技术 8 ^sh@j2L
audit strategies 审计策略 P|t2%:_
audit summary 审计总结，审计小结 z0@BBXQ `
audit team 审计小组 ;. =]Ar}
audit test 审计测试 CV)K=Br5&_
audit trail 审计轨迹 p4D.nB8
audit work 审计工作 oj
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audit working paper 审计工作底稿 m"!Q5[
audited financial statement 审计会计报表，已审计财务报表 934@Z(aUH
Auditing Guidelines (the～) 审计规范指南 Zxh<pd25Y
auditing standards 审计准则 1)!2D?w
audit-oriented working paper (审计)业务类工作底稿 2}15FXgN
authorisation 授权 /}9)ZY Mx
authorisation of transaction 交易的授权 v[V7$.%5Q
availability 可获得性 zI4d|P
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balance 余额；差额；平衡 AkCy
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balance sheet 资产负债表 wHh6y? g\
bank 银行 }{)Rnb@
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bank account 银行账户，银行户头 qiH)J-
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bank statement 银行对账单 _=}.Sg5Q
barter transaction 易货交易，以物换物交易 6-FM<@H{
basis of audit 审计依据 $gZ iW 8
basis of preparation (会计报表的)编制基础 _|T{2Lv wT
book of account 账目，账簿 Nxna H!wS
borrowing 借款，贷款，借债 M4(57b[`
branch 分支，分支机构，分店 ae" o|Q
brought forward (账户余额等的)承上年，承上期，承上页 YQb503W"d~
budget 预算 %xr'96d
building 建筑物；大楼 E1SWZ&';
business conditions 业务情况，经营情况 o`G6!
business licence (企业等的)营业执照 }B_?7+
business relation 业务关系 d0R;|p''Z
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