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 Cn. /N aq
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审计词汇英汉对照 x"C93ft[
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ability to continue as a going concern 持续经营能力 m?R +Z6c[
acceptability 可接受性，可接受程度 dPdHY&#`
acceptable level of detection risk 检查风险的可接受水平 l`5}i|4KTW
acceptance of engagement 接受委托 V@+<,tjq
accepting the engagement for the first time 首次接受委托 ;ZqD60%\
access to asset 对资产的接触 k}Clq; G
according to 根据，依据，依照 in;+d~?
account balance 账户余额 pQgOT0f
account for 对……进行会计处理，核算；解释 "6 Hj ji@A
accounting 会计，会计学 .*wjkirF#~
accounting advisory serve 会计咨询服务 k9VQ6A
accounting firm 会计师事务所 '$L= sH5
accounting information 会计信息，会计资料 "d^lS@
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accounting period 会计期间 j"$b
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accounting policies 会计政策 I}Gl*@K&O
accounting professional bodies 会计职业组织，会计职业团体 )mo|.L0
accounting records 会计记录 )dN,b( w9
accounting responsibility 会计责任 ?$8 ,j +&I
accounting service 会计服务 {*]= qSz
accounting standards 会计准则 GL0' :LsZ
Accounting Standards for Business Enterprises 企业会计准则 !E>3N:
accounting system 会计系统 C` 1\ $U~%
accounting treatment 会计处理 J`D <
accuracy 准确性，精确性 ewff(e9
additional audit procedures 追加审计程序 $}h_EI6hS
addressee 收件人，收信人
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Administration of State-owned Assets (the～) 国有资产管理局 ()IgSj?,
administrative laws and regulations 行政法规 []fj~hj
adverse impact 不利影响，负面影响 ,vY
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adverse opinion 反对意见 TX5/{cHd
advisory group 咨询组，顾问组 : w`i
agency fee 代理费，代理费用 93p9?4;n-
aggregate 总计，合计为…… ~[X:twidkL
alternation of document and record 变造文件和记录 ljR?* P
alternative audit procedures 替代审计程序，备选审计程序 WaO;hy~us
amend 修改，修订 N|# x9 mE
amortisation 摊销 Fb4S /_
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analytical capacity 分析能力 V@s/]|rf,
analytical procedures 分析性程序 MS^hsUj}
annual financial statements 年度会计报表，年度财务报表 5>k~yaju/
appendix 附录，附表 Z.Y8 z#[xg
applicable 适用的 _@ 3O`
applicable laws and regulations 适用的法规 E rymx$@P
application systems 应用系统 *q 9$SDm
apply consistently 一贯地执行，一贯地实施 ,4I6Rw B.
appropriate 适当的，合适的； &7y1KwfXn
征用，挪用 vH :+
appropriate authorization 适当的授权 Ro XOGVo
appropriateness of audit evidence 审计证据的适当性 Fl(ZKpSZU
approval 批准，核准 ea;c\84_N
assertion (会计报表上的)认定；确认 :95_W/l
assessed level of control risk 对控制风险的评估，控制风险的评估水平 ]$k
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asset 资产，财产 Qz90 mb
asset restructuring 资产重组 #[ rFep
assignment of duties 职责的划分 t $ ~:C
assistant 助理，助理人员 ~CTRPH
associated company 联属公司，联营公司 *} 4;1OVT
association 联合，结合；协会，社团 -kS5mR
assumption 假设，假定 CM f~Yv
at a given date 在某一特定时日 Y7I
attestation 鉴证，公证 Yy;1 N{dbT
attestation service 鉴证服务 GnHf9
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audit adjustment 审计调整 *m Tc4&*
audit areas 审计领域 ~bQ:gArk
audit conclusion 审计结论 VTkT4C@I;Y
audit effectiveness 审计效果 ^rb7`s#G
audit efficiency 审计效率 24k}~"We
audit engagement letter 审计业务约定书 .:Xe* Q
audit evidence 审计证据 ^O9m11
audit fee 审计费 <^$b1 <@
audit files 审计档案 R1%T>2"~&
audit findings 审计中发现的事项 lk'jBl%
audit implementation stage 审计实施阶段 Tfs9< k>G#
audit mark 审计标识 VH*(>^Of F
audit materiality 审计重要性 9K_HcLO%y
audit method 审计方法 HUX+d4sg
audit objective 审计目标，审计目的 ApB'O ;5
audit of financial statements 会计报表审计，财务报表审计 q:eAL'OkM
audit opinion 审计意见 j>=".^J
audit period 被审计期间，被审计年度 m/c~2?-;
audit plan 审计计划 _C\
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audit planning 编制审计计划，制定审计计划，审计计划 wY)GX
audit planning stage 审计计划阶段 *J- jr8&
audit procedure 审计程序 ^8t*WphZC
audit programme 审计程序表，具体审计计划 q
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audit report 审计报告 E 4(muhY
audit report with a disclaimer of opinion 拒绝表示意见审计报告 a.ME{:a%
audit report with a qualified opinion 有保留意见的审计报告 Cf 8 - %
audit report with an adverse opinion 否定意见的审计报告 ?AH<y/i<Y
audit report with dual dates 双重日期审计报告 Z.19v>-c
audit reporting stage 审计报告阶段 35\0g&
audit responsibility 审计责任 RLr-xg$K-t
audit results 审计结果 :zZM&r>
audit risk 审计风险 7[,f;zG
audit sampling 审计抽样
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audit sampling techniques 审计抽样方法，审计抽样技术 jtJU 5Q
audit strategies 审计策略 +DDvM;31w
audit summary 审计总结，审计小结 F
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audit team 审计小组 $ :P~21,
audit test 审计测试 <0MUn#7'
audit trail 审计轨迹 1&WFs6
audit work 审计工作 sVf7g?
audit working paper 审计工作底稿 L
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audited financial statement 审计会计报表，已审计财务报表 T{Q& }`D)r
Auditing Guidelines (the～) 审计规范指南 Kqjeqr@)
auditing standards 审计准则 G]4+ Qr?
audit-oriented working paper (审计)业务类工作底稿 =sJHnWL[
authorisation 授权 8BdeqgU/_
authorisation of transaction 交易的授权 }gt~{9?c
availability 可获得性 A) .AAr
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balance 余额；差额；平衡 nhxl#
balance sheet 资产负债表 6 <GWDO
bank 银行 an$h~}/6:
bank account 银行账户，银行户头 a&PZ7!PZv
bank statement 银行对账单 g==^ioS}*
barter transaction 易货交易，以物换物交易 L*38T\
basis of audit 审计依据 =ye}IpC*M
basis of preparation (会计报表的)编制基础 ]+S QS^4
book of account 账目，账簿 <;K/Yv'{r
borrowing 借款，贷款，借债 W6>uLMUa
branch 分支，分支机构，分店 WNi<|A#T{
brought forward (账户余额等的)承上年，承上期，承上页 %dQX d ]
budget 预算 F!<x ;h(
building 建筑物；大楼 2HNS|GHb&
business conditions 业务情况，经营情况 P$yJA7]j;%
business licence (企业等的)营业执照 Ld L\B0^l
business relation 业务关系 gr7_oJ:R
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