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 64qm
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审计词汇英汉对照 Ix+===6
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ability to continue as a going concern 持续经营能力 $
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acceptability 可接受性，可接受程度 t;[L-|^
acceptable level of detection risk 检查风险的可接受水平 %+PWcCmn
acceptance of engagement 接受委托 ^P5+ _P
accepting the engagement for the first time 首次接受委托 Va^AE uzF
access to asset 对资产的接触 d3A= (/>D
according to 根据，依据，依照 tB
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account balance 账户余额 W$&kOdD!$
account for 对……进行会计处理，核算；解释 h, |49~^@"
accounting 会计，会计学 MQL1 />j;
accounting advisory serve 会计咨询服务 g+5{&YD
accounting firm 会计师事务所 "AN2
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accounting information 会计信息，会计资料 YkRv ~bc1]
accounting period 会计期间 =@#[@Ia
accounting policies 会计政策 H*#L~!]
accounting professional bodies 会计职业组织，会计职业团体 yo)a_rY
accounting records 会计记录 ]X: {y&g(
accounting responsibility 会计责任 19 h7 M
accounting service 会计服务 8&1 5k A
accounting standards 会计准则 T6s~f$G
Accounting Standards for Business Enterprises 企业会计准则 a );>
accounting system 会计系统 j, SOL9yg
accounting treatment 会计处理
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accuracy 准确性，精确性 ^;J@]&[
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additional audit procedures 追加审计程序 +r7uIwi$@
addressee 收件人，收信人 Yjv[rH5v
Administration of State-owned Assets (the～) 国有资产管理局 l_ycYD
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administrative laws and regulations 行政法规 uzf@49m]m
adverse impact 不利影响，负面影响 |m eo
adverse opinion 反对意见 Evd>s
advisory group 咨询组，顾问组 {}Y QB'}
agency fee 代理费，代理费用 W~15[r 0
aggregate 总计，合计为……
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alternation of document and record 变造文件和记录 j M% qv
alternative audit procedures 替代审计程序，备选审计程序
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amend 修改，修订 yZ f+*j/a7
amortisation 摊销 F...>%N$
analytical capacity 分析能力 [@Hv,
analytical procedures 分析性程序 m5HP 56a
annual financial statements 年度会计报表，年度财务报表 65FdA-4
appendix 附录，附表 >n,RBl
applicable 适用的 #u8|cs!
applicable laws and regulations 适用的法规 =Qt08,.bW
application systems 应用系统 (bfHxkR.
apply consistently 一贯地执行，一贯地实施 7g(,$5
appropriate 适当的，合适的；
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appropriate authorization 适当的授权 & ]VCZQL
appropriateness of audit evidence 审计证据的适当性 K*uFqdLL!
approval 批准，核准 *G"vV>OSV
assertion (会计报表上的)认定；确认 @ kR/=EfS
assessed level of control risk 对控制风险的评估，控制风险的评估水平 O=os ,'"
asset 资产，财产
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asset restructuring 资产重组 MpbH!2J
assignment of duties 职责的划分 |CME:; {T
assistant 助理，助理人员 |RqCw7
associated company 联属公司，联营公司 Ro+/=*ql~
association 联合，结合；协会，社团 w7Nb+ /,sg
assumption 假设，假定 @";z?xj
at a given date 在某一特定时日 f o])=K M
attestation 鉴证，公证 E .v~ <[g
attestation service 鉴证服务 ;I'pC?!y
audit adjustment 审计调整 [3`T/Wm
audit areas 审计领域 1nh2()QI[
audit conclusion 审计结论 ]Xcq f9k
audit effectiveness 审计效果 YH`/;H=$G/
audit efficiency 审计效率 <wwcPe}
audit engagement letter 审计业务约定书 nV I\Or
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audit evidence 审计证据 zuOx@T ^
audit fee 审计费 4kO[|~#
audit files 审计档案 )i&9)_ro
audit findings 审计中发现的事项 =~YmM< L
audit implementation stage 审计实施阶段 +O23@G?x
audit mark 审计标识 }?B=R#5
audit materiality 审计重要性 J&~nD(&TY
audit method 审计方法 u/Fn A-L4
audit objective 审计目标，审计目的 (80#{4kl
audit of financial statements 会计报表审计，财务报表审计 >b;fhdd:4
audit opinion 审计意见 <Vp7G%"'W
audit period 被审计期间，被审计年度 3=xb%Upw
audit plan 审计计划 VXvr`U\
audit planning 编制审计计划，制定审计计划，审计计划 Yo:l @(
audit planning stage 审计计划阶段 70 ! &
audit procedure 审计程序 a
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audit programme 审计程序表，具体审计计划 <:yB4t3H+q
audit report 审计报告 Xui${UYN
audit report with a disclaimer of opinion 拒绝表示意见审计报告 }J t ( H
audit report with a qualified opinion 有保留意见的审计报告 \ief [
audit report with an adverse opinion 否定意见的审计报告 P[PBoRd2
audit report with dual dates 双重日期审计报告 lp5`Kw\
audit reporting stage 审计报告阶段 TDg#O!DUF
audit responsibility 审计责任 0N.tPF}
audit results 审计结果 WAiEINQ^)
audit risk 审计风险 P8.tl"q
audit sampling 审计抽样 10 dVV[=
audit sampling techniques 审计抽样方法，审计抽样技术 ,J?Hdy:R
audit strategies 审计策略 cOra`7L`
audit summary 审计总结，审计小结 {O*<1v9<
audit team 审计小组 9&5\ L
audit test 审计测试 fA Wjk&9
audit trail 审计轨迹 y'4H8M2?
audit work 审计工作 ]H7_ bix
audit working paper 审计工作底稿 kNfqdCF{P
audited financial statement 审计会计报表，已审计财务报表 ITh1|yP
Auditing Guidelines (the～) 审计规范指南 j[YzBXd
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auditing standards 审计准则 y|b|_eE?{
audit-oriented working paper (审计)业务类工作底稿 F?'=iY<h
authorisation 授权 $DW3H1iW
authorisation of transaction 交易的授权
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availability 可获得性 E!'H,#"P
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balance 余额；差额；平衡 v'*Q[
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balance sheet 资产负债表 ,-A8;DW]^J
bank 银行 !mK[kXo
bank account 银行账户，银行户头 4*OL^ \%
bank statement 银行对账单 iC&=-$vu
barter transaction 易货交易，以物换物交易 9"2.2li5$
basis of audit 审计依据 UC^&&
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basis of preparation (会计报表的)编制基础 w.J[3 m/
book of account 账目，账簿 boo,KhW'Y
borrowing 借款，贷款，借债 * =0Wh@?0
branch 分支，分支机构，分店 [8.ufpZ
brought forward (账户余额等的)承上年，承上期，承上页 La? q>
budget 预算 2;%DE<Z
building 建筑物；大楼 *= dFTd"#
business conditions 业务情况，经营情况 > ZkcL7t9
business licence (企业等的)营业执照 Mm-FdP
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business relation 业务关系 XEV-D9n
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