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 qy|bOl
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ability to continue as a going concern 持续经营能力 w> 2lG3H<
acceptability 可接受性，可接受程度
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acceptable level of detection risk 检查风险的可接受水平 _ &, A
acceptance of engagement 接受委托 M@TG7M7Os
accepting the engagement for the first time 首次接受委托 nWsRa uY
access to asset 对资产的接触 A"S"La%"
according to 根据，依据，依照
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account balance 账户余额 HwFg;r
account for 对……进行会计处理，核算；解释 N[
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accounting 会计，会计学 ;"&?Okz
accounting advisory serve 会计咨询服务 + nR("Il
accounting firm 会计师事务所 a[ hF2/*
accounting information 会计信息，会计资料 >Cr"q*
accounting period 会计期间 .
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accounting policies 会计政策 Y @ v][Q
accounting professional bodies 会计职业组织，会计职业团体 &m-- }
accounting records 会计记录 zh) &6'S\
accounting responsibility 会计责任 |&@q$ d
accounting service 会计服务 "\*)KH` C
accounting standards 会计准则 | va@&;#wf
Accounting Standards for Business Enterprises 企业会计准则 !5d n7Wuj
accounting system 会计系统 "1s ]74
accounting treatment 会计处理 ZJ{DW4 #t
accuracy 准确性，精确性 '`upSJ;e
additional audit procedures 追加审计程序 vGyQ306
addressee 收件人，收信人 .!~ysy
Administration of State-owned Assets (the～) 国有资产管理局 ,P <I<QYu
administrative laws and regulations 行政法规 r)S:= Is5
adverse impact 不利影响，负面影响 c&T 5C, ]
adverse opinion 反对意见 (m1m}* @
advisory group 咨询组，顾问组 q-t%spkl
agency fee 代理费，代理费用 @zS/J,:v}
aggregate 总计，合计为…… Q3>qT84
alternation of document and record 变造文件和记录 k
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alternative audit procedures 替代审计程序，备选审计程序 6Y [&1c8
amend 修改，修订 aKMX-?%t4
amortisation 摊销 HZ <#H3_ix
analytical capacity 分析能力 9]3l'
analytical procedures 分析性程序 ^(&2
annual financial statements 年度会计报表，年度财务报表 *?Eu{J){7%
appendix 附录，附表 cPIy D?c
applicable 适用的 w8D8\`i!"
applicable laws and regulations 适用的法规 eQQVfEvS
application systems 应用系统 Jha*BaD~N
apply consistently 一贯地执行，一贯地实施 O#i gH
appropriate 适当的，合适的； ,;6%s>Cvd(
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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 hak#Iz0[C
approval 批准，核准 |g7)A?2J~
assertion (会计报表上的)认定；确认 =O8 YU)#
assessed level of control risk 对控制风险的评估，控制风险的评估水平 IO #)r[JZ
asset 资产，财产 RCqL~7C+ k
asset restructuring 资产重组 rKPsv *w
assignment of duties 职责的划分 ' q9Ejig
assistant 助理，助理人员 r;f
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associated company 联属公司，联营公司 [
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association 联合，结合；协会，社团 Jur$O,u40l
assumption 假设，假定 6AD&%v
at a given date 在某一特定时日 p , WBF
attestation 鉴证，公证 h%:wIkZ/
attestation service 鉴证服务 &[\zs&[@y
audit adjustment 审计调整 )FB<gCh7X
audit areas 审计领域 *RkvM?o@jC
audit conclusion 审计结论 /_fZ
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audit effectiveness 审计效果 fo}@B &=4
audit efficiency 审计效率 tc;$7F ;
audit engagement letter 审计业务约定书 Ql7opl,
audit evidence 审计证据 ,,XHw;{
audit fee 审计费 >VjtKSN
audit files 审计档案 \^
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audit findings 审计中发现的事项 ZbH6$2r
audit implementation stage 审计实施阶段 3I?y
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audit mark 审计标识 s5 Fn("h]n
audit materiality 审计重要性 ICo Z<;p
audit method 审计方法 tSDp>0yZ3
audit objective 审计目标，审计目的 -'W:P'B G
audit of financial statements 会计报表审计，财务报表审计 j@JY -^~K5
audit opinion 审计意见 ~R|fdD/ %
audit period 被审计期间，被审计年度 yyR@kOGga
audit plan 审计计划 @Ng q+uXm
audit planning 编制审计计划，制定审计计划，审计计划 xT9+l1_
audit planning stage 审计计划阶段 C~iFFh6:
audit procedure 审计程序 x2i`$iNhmP
audit programme 审计程序表，具体审计计划 k!@/|]3z
audit report 审计报告 a(o[ bH.|;
audit report with a disclaimer of opinion 拒绝表示意见审计报告 /? j^Qu
audit report with a qualified opinion 有保留意见的审计报告 >fR#U"KPAB
audit report with an adverse opinion 否定意见的审计报告 Z?",+|4
audit report with dual dates 双重日期审计报告 43J8 PMY
audit reporting stage 审计报告阶段 )fZ5.W8UE]
audit responsibility 审计责任 RDG,f/L2
audit results 审计结果 D/{ Spw@
audit risk 审计风险
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audit sampling 审计抽样 MD:kfPQ
audit sampling techniques 审计抽样方法，审计抽样技术 ]
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audit strategies 审计策略 _Q;M$.[zyR
audit summary 审计总结，审计小结 E{9{%J
audit team 审计小组
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audit test 审计测试 [TV"mA
audit trail 审计轨迹 EVmE{XlD;
audit work 审计工作 Df/f&;`
audit working paper 审计工作底稿 Z42v@?R.!W
audited financial statement 审计会计报表，已审计财务报表 ]*;+ U6/?
Auditing Guidelines (the～) 审计规范指南 ZsPBs4<p
auditing standards 审计准则 &sA6o"h~
audit-oriented working paper (审计)业务类工作底稿 @p2dXJeR<
authorisation 授权 ;v+CQx
authorisation of transaction 交易的授权 eEe8T=mD
availability 可获得性 El&pu x2
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balance 余额；差额；平衡 ")M.p_b[Z=
balance sheet 资产负债表 qXW2a '~
bank 银行 T AJ 9Y<
bank account 银行账户，银行户头 I0jEhg%J Z
bank statement 银行对账单 XKU =VOY
barter transaction 易货交易，以物换物交易 <F. Ol/ 'h
basis of audit 审计依据 Sdt2D
basis of preparation (会计报表的)编制基础 s9:2aLZ {
book of account 账目，账簿 VZlvmN
borrowing 借款，贷款，借债 :* / ``
branch 分支，分支机构，分店
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brought forward (账户余额等的)承上年，承上期，承上页 C X'E+
budget 预算 #XY]@V\
building 建筑物；大楼 o_* |`E
business conditions 业务情况，经营情况 ~O
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business licence (企业等的)营业执照 gZ!( &u
business relation 业务关系 zB]T 5]
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