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 "i
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审计词汇英汉对照 -eMRxa>
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ability to continue as a going concern 持续经营能力 J.nq[/Q=
acceptability 可接受性，可接受程度 y#+o*(=fRE
acceptable level of detection risk 检查风险的可接受水平 sfa'\6=O
acceptance of engagement 接受委托 ^U}0D^jDeE
accepting the engagement for the first time 首次接受委托 4B`Rz1QBy
access to asset 对资产的接触 Ie"R,,c
according to 根据，依据，依照 { 76!
account balance 账户余额 oK6lCGM5
account for 对……进行会计处理，核算；解释 eXK`%'
accounting 会计，会计学 ?=kswf
accounting advisory serve 会计咨询服务 5WT\0]RUa
accounting firm 会计师事务所 ^&iV %vQ[
accounting information 会计信息，会计资料 L|LTsRIq
accounting period 会计期间 "> 3@<f>
accounting policies 会计政策 %5%Wo(W'
accounting professional bodies 会计职业组织，会计职业团体 N+5 ^h(~
accounting records 会计记录 16|S 0 )
accounting responsibility 会计责任 ]aNnY?qW5
accounting service 会计服务 ~-d.3A $u
accounting standards 会计准则 >{a,]q*
Accounting Standards for Business Enterprises 企业会计准则 sFK<:ka
accounting system 会计系统 Q8y|:tb$Y
accounting treatment 会计处理 1!3kAcBP
accuracy 准确性，精确性 4Z }{hc\J
additional audit procedures 追加审计程序
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addressee 收件人，收信人 $8 k_M
Administration of State-owned Assets (the～) 国有资产管理局 )*h~dx_c m
administrative laws and regulations 行政法规 \a Iy68rH,
adverse impact 不利影响，负面影响 |@.<} /
adverse opinion 反对意见 N_D+d4@
advisory group 咨询组，顾问组 8n5nHne
agency fee 代理费，代理费用 : !3 y>bP)
aggregate 总计，合计为…… Bq@wS\W>b}
alternation of document and record 变造文件和记录 8F`
alternative audit procedures 替代审计程序，备选审计程序 z :v, Vu
amend 修改，修订 cg0 0t+
amortisation 摊销 t [hocl/6
analytical capacity 分析能力 "Q{~Bj~
analytical procedures 分析性程序 (JW?azU
annual financial statements 年度会计报表，年度财务报表 w9$
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appendix 附录，附表 T+R I8.#o
applicable 适用的 &pjV4m|j<
applicable laws and regulations 适用的法规 *]R 0z|MW
application systems 应用系统 sdYj'e:N
apply consistently 一贯地执行，一贯地实施 MdZgS# `
appropriate 适当的，合适的； mwH!:f
征用，挪用 $?A A" Nz
appropriate authorization 适当的授权 Jy C&L6[]Z
appropriateness of audit evidence 审计证据的适当性 <0)ud)~ u
approval 批准，核准 ?K { 1S
assertion (会计报表上的)认定；确认 '%C.([
assessed level of control risk 对控制风险的评估，控制风险的评估水平 7CM03 R[P
asset 资产，财产 E5G"QnxR>N
asset restructuring 资产重组 (M,VwwN
assignment of duties 职责的划分 Fx5d@WNa>
assistant 助理，助理人员 ih |Ky+ !
associated company 联属公司，联营公司 p''"E$B /(
association 联合，结合；协会，社团 jUvA<r
assumption 假设，假定 ,, %:vK+V
at a given date 在某一特定时日 9zYiG3 d
attestation 鉴证，公证 /I'u/{KB
attestation service 鉴证服务 cvE.r330|
audit adjustment 审计调整 8sIA;r%S
audit areas 审计领域 nDB 2>J
audit conclusion 审计结论 rw[ {@|)'z
audit effectiveness 审计效果 DnsP7k.8T
audit efficiency 审计效率 8KwC wv
audit engagement letter 审计业务约定书 ?%/u/*9rj
audit evidence 审计证据 4z%#ZIy3
audit fee 审计费 Wk
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audit files 审计档案 zX [ r
audit findings 审计中发现的事项 Y%:0|utQC
audit implementation stage 审计实施阶段 HJaw\zbL
audit mark 审计标识 a`b zFu{
audit materiality 审计重要性 E? eWv)//
audit method 审计方法 br o
audit objective 审计目标，审计目的 R efRoCD1
audit of financial statements 会计报表审计，财务报表审计 lI_Yb:
audit opinion 审计意见 ' &:1?i)
audit period 被审计期间，被审计年度 q7f;ZK= f
audit plan 审计计划 6QLQ1k`
audit planning 编制审计计划，制定审计计划，审计计划 3
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audit planning stage 审计计划阶段 ,ah*!Zm.kk
audit procedure 审计程序 KBw9(
audit programme 审计程序表，具体审计计划 R G0S
audit report 审计报告 }PQSCl^I
audit report with a disclaimer of opinion 拒绝表示意见审计报告 zf3:<CRX5
audit report with a qualified opinion 有保留意见的审计报告 ,{{#a*nd
audit report with an adverse opinion 否定意见的审计报告 y (nsyA
audit report with dual dates 双重日期审计报告 /8>0; bX+
audit reporting stage 审计报告阶段 /ggkb8<3
audit responsibility 审计责任 6UW:l|}4#2
audit results 审计结果 9#&W!f*qO|
audit risk 审计风险
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audit sampling 审计抽样 }\f(qw
audit sampling techniques 审计抽样方法，审计抽样技术 ^{*f3m/
audit strategies 审计策略 J, 0pe\5
audit summary 审计总结，审计小结 HS\3)Ooj>
audit team 审计小组 'ZC}9=_g
audit test 审计测试 b-BM"~N'
audit trail 审计轨迹 inPE/Ux
audit work 审计工作 UV']NH h
audit working paper 审计工作底稿 h;% i/feFg
audited financial statement 审计会计报表，已审计财务报表 XpgV09.EE
Auditing Guidelines (the～) 审计规范指南 c K[R1 ReH
auditing standards 审计准则 97Zk
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audit-oriented working paper (审计)业务类工作底稿 n</k/Mk}
authorisation 授权 s~LZOPN
authorisation of transaction 交易的授权 B6ed,($&
availability 可获得性 7a:*Y"f,~
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balance 余额；差额；平衡
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balance sheet 资产负债表 lI4J= 8O0
bank 银行 -@SOo"P
bank account 银行账户，银行户头 Y9i9Uc.]
bank statement 银行对账单 NtY*sUKRD
barter transaction 易货交易，以物换物交易 N.0HfYf
basis of audit 审计依据 0R
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basis of preparation (会计报表的)编制基础 (_w
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book of account 账目，账簿 ?ds f@\
borrowing 借款，贷款，借债 \P l,'
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branch 分支，分支机构，分店 @7@e`b?
brought forward (账户余额等的)承上年，承上期，承上页 8: HSPDU.
budget 预算 >f\zCT%cf
building 建筑物；大楼 ImWXzg3@{
business conditions 业务情况，经营情况 H(15vlOD
business licence (企业等的)营业执照 Xo gvtK*
business relation 业务关系 "xvtq i,R
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