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 Cv`dK=n>
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审计词汇英汉对照 9}G<\
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ability to continue as a going concern 持续经营能力 ECuN kmUI
acceptability 可接受性，可接受程度 4%SA%]a L1
acceptable level of detection risk 检查风险的可接受水平 A_.}- dzF
acceptance of engagement 接受委托 J$yJ2
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accepting the engagement for the first time 首次接受委托 R]S !PSoL
access to asset 对资产的接触 u6*0%
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according to 根据，依据，依照 J@4 Z+l9
account balance 账户余额 vH"^a/95|
account for 对……进行会计处理，核算；解释 o fCN[u
accounting 会计，会计学 qcBamf
accounting advisory serve 会计咨询服务 aSfAu!j)
accounting firm 会计师事务所 @@6c{r^P
accounting information 会计信息，会计资料 z{U^j:A
accounting period 会计期间 S$GWY^5}{
accounting policies 会计政策 :*tFW~<*b
accounting professional bodies 会计职业组织，会计职业团体 ,e*WJh8k[
accounting records 会计记录 u$(XZ;Jg
accounting responsibility 会计责任 ?r.U5}PBI
accounting service 会计服务 qI2&a$Zb$
accounting standards 会计准则 *M
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Accounting Standards for Business Enterprises 企业会计准则 e1R<+`]
accounting system 会计系统 U/{#~P5s
accounting treatment 会计处理 W ;P8'_2Y
accuracy 准确性，精确性 ^
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additional audit procedures 追加审计程序 [5MV$)"!j
addressee 收件人，收信人 CYhSCT! -?
Administration of State-owned Assets (the～) 国有资产管理局 ?T>)7Y)
administrative laws and regulations 行政法规 ,mE}#cyY
adverse impact 不利影响，负面影响 wQOIUvd
adverse opinion 反对意见 G ,@ Jo[e
advisory group 咨询组，顾问组 [T
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agency fee 代理费，代理费用 R9~c: A4G
aggregate 总计，合计为…… S@WT;Q2Z
alternation of document and record 变造文件和记录 !<5Wi)*
alternative audit procedures 替代审计程序，备选审计程序 %/%T R
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amend 修改，修订 ded:yho
amortisation 摊销 B[7Fq[.mh
analytical capacity 分析能力 W@vCMy!
analytical procedures 分析性程序 ]
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annual financial statements 年度会计报表，年度财务报表 w+{ o^ O
appendix 附录，附表 tAS[T9B
applicable 适用的 7n'Ww=
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applicable laws and regulations 适用的法规 cx*$GaMk
application systems 应用系统 O
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apply consistently 一贯地执行，一贯地实施
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appropriate 适当的，合适的； XWUi_{zn
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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 f/^T:F6
approval 批准，核准 hJ*#t<.<P;
assertion (会计报表上的)认定；确认 3\a VZx!
assessed level of control risk 对控制风险的评估，控制风险的评估水平 u
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asset 资产，财产 `s_k
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asset restructuring 资产重组 0$. ;EGP
assignment of duties 职责的划分 Zy^ wS1io
assistant 助理，助理人员 #} `pj}tQ
associated company 联属公司，联营公司 iY3TB|tMt
association 联合，结合；协会，社团 zkHyx[L
assumption 假设，假定 G8Zl[8
at a given date 在某一特定时日 _16r8r$V
attestation 鉴证，公证 X->` ~-aj
attestation service 鉴证服务 7m ;<b$
audit adjustment 审计调整 $`"$ZI6[
audit areas 审计领域 IMHt#M`
audit conclusion 审计结论 '17V7A/t
audit effectiveness 审计效果 r< _qU3Eaj
audit efficiency 审计效率 Ihx[ S!:
audit engagement letter 审计业务约定书 ;% l0Ml>
audit evidence 审计证据 Q^ Q6|
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audit fee 审计费 94u~:'t>V
audit files 审计档案 2%~+c|TH.)
audit findings 审计中发现的事项 #8a k=lL
audit implementation stage 审计实施阶段 Ca#T?HL
audit mark 审计标识 ~.J{yrJ&
audit materiality 审计重要性 @BI;H
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audit method 审计方法 E
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audit objective 审计目标，审计目的 u~1 ,88&U
audit of financial statements 会计报表审计，财务报表审计 cf*SW Ks
audit opinion 审计意见 m/ng PeZ
audit period 被审计期间，被审计年度 kC/An@J^#
audit plan 审计计划 >ToI$~84
audit planning 编制审计计划，制定审计计划，审计计划 wo\O 0?d3{
audit planning stage 审计计划阶段 \NQ[w7
audit procedure 审计程序 -n
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audit programme 审计程序表，具体审计计划 F|?}r3{aJ
audit report 审计报告 E&> 2=$~
audit report with a disclaimer of opinion 拒绝表示意见审计报告 dIk9C|-.
audit report with a qualified opinion 有保留意见的审计报告 co>IJzg
audit report with an adverse opinion 否定意见的审计报告 ]1|OQYG
audit report with dual dates 双重日期审计报告 B1z7r0Rm ,
audit reporting stage 审计报告阶段 q
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audit responsibility 审计责任 ?fNUmk^A<
audit results 审计结果 hF9y^Hx4
audit risk 审计风险 "Q;
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audit sampling 审计抽样 !s[ gv1
audit sampling techniques 审计抽样方法，审计抽样技术 km6O3> p5r
audit strategies 审计策略 G PL^!_
audit summary 审计总结，审计小结 ;rt\
audit team 审计小组 *I` Eb7
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audit test 审计测试 "VA'W/yv!
audit trail 审计轨迹 '2m"ocaf
audit work 审计工作 %=i/MFGX
audit working paper 审计工作底稿 6Bn}W ?
audited financial statement 审计会计报表，已审计财务报表 zz- X5PFn
Auditing Guidelines (the～) 审计规范指南 j& `D{z-c~
auditing standards 审计准则 jN!sL W
audit-oriented working paper (审计)业务类工作底稿 )4
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authorisation 授权 s"X0Jx}
authorisation of transaction 交易的授权 ro18%' RRI
availability 可获得性 ,-1d2y
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balance 余额；差额；平衡 BJnysQ
balance sheet 资产负债表 lk4$c1ao2@
bank 银行 h `Xl~=
bank account 银行账户，银行户头 -8&P1jrI
bank statement 银行对账单 c )SQ@B@q
barter transaction 易货交易，以物换物交易 >,n K
basis of audit 审计依据 t CQf `
basis of preparation (会计报表的)编制基础 /B5rWJ2AS
book of account 账目，账簿 +A2}@k
borrowing 借款，贷款，借债 {/!Yav x
branch 分支，分支机构，分店 @mEB=X(-l=
brought forward (账户余额等的)承上年，承上期，承上页 W
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budget 预算 HUx -8< ws
building 建筑物；大楼 }XRRM:B|)(
business conditions 业务情况，经营情况 &[ $t% :`
business licence (企业等的)营业执照 6' 9zpe@`
business relation 业务关系 AnQUdU
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