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 `fRy"44nR
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ability to continue as a going concern 持续经营能力 pWp2{G^XB
acceptability 可接受性，可接受程度 {3R ax5Ty
acceptable level of detection risk 检查风险的可接受水平 R}VL UL$
acceptance of engagement 接受委托 D^~g q`/)
accepting the engagement for the first time 首次接受委托 g=(+oK?
access to asset 对资产的接触 oGqv,[$qN
according to 根据，依据，依照 4tU~ ^z
account balance 账户余额 [ b W=>M
account for 对……进行会计处理，核算；解释 ]3,0
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accounting 会计，会计学 +g[B &A!d+
accounting advisory serve 会计咨询服务 w;(gi
accounting firm 会计师事务所 :&%;s*-9
accounting information 会计信息，会计资料 ]4yvTP3[Rm
accounting period 会计期间 <j#Ey GAV
accounting policies 会计政策 #.)>geLC>9
accounting professional bodies 会计职业组织，会计职业团体 $5IrM 7i
accounting records 会计记录 dNobvK
accounting responsibility 会计责任 7y\g~?5N
accounting service 会计服务 x(`$D
accounting standards 会计准则 o~K 2K5I
Accounting Standards for Business Enterprises 企业会计准则 s*f.` A*)
accounting system 会计系统 aiH r2x6
accounting treatment 会计处理 GP$ Y4*y/
accuracy 准确性，精确性 !;gke,fB
additional audit procedures 追加审计程序 {+:XVT_+
addressee 收件人，收信人 ;`B35K
Administration of State-owned Assets (the～) 国有资产管理局 D2p6&HNT
administrative laws and regulations 行政法规 .7F I%
adverse impact 不利影响，负面影响 yh:,[<q
adverse opinion 反对意见 l/^-:RRNKi
advisory group 咨询组，顾问组 .B 13)$C
agency fee 代理费，代理费用 aC: l;
aggregate 总计，合计为…… H~i],WD
alternation of document and record 变造文件和记录 8tMte!E
alternative audit procedures 替代审计程序，备选审计程序 ^Q>*f/.KN
amend 修改，修订 F21[r!3
amortisation 摊销 7
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analytical capacity 分析能力 @45 H8|:k
analytical procedures 分析性程序 De
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annual financial statements 年度会计报表，年度财务报表 [ R >
appendix 附录，附表 P{eRDQ=
applicable 适用的 J"rwWIxO*
applicable laws and regulations 适用的法规 dO,05?q|
application systems 应用系统 a`*WpP \+
apply consistently 一贯地执行，一贯地实施 !@ { [I:5
appropriate 适当的，合适的； S(i(1H
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appropriate authorization 适当的授权 lg >AWTW[
appropriateness of audit evidence 审计证据的适当性 E{ s|#
approval 批准，核准 bOMP8{H,
assertion (会计报表上的)认定；确认 "}p?pF<'0
assessed level of control risk 对控制风险的评估，控制风险的评估水平 e0HP~&BRs
asset 资产，财产 }dJ ~Iy
asset restructuring 资产重组 G3+a+=e
assignment of duties 职责的划分 ;|QR-m2/
assistant 助理，助理人员
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associated company 联属公司，联营公司 Qu FCc1Q
association 联合，结合；协会，社团 ~q(C j"7
assumption 假设，假定 R"gm ]SQ/
at a given date 在某一特定时日 tQ
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attestation 鉴证，公证 ~@ b}=+n
attestation service 鉴证服务 O^weUpe\
audit adjustment 审计调整 43=-pyp
audit areas 审计领域 #.+* G`m
audit conclusion 审计结论 jA4v?(AO}#
audit effectiveness 审计效果 kZ-~
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audit efficiency 审计效率 ' ,`4 U F
audit engagement letter 审计业务约定书 r/sRXM:3cZ
audit evidence 审计证据 xKST-:c +
audit fee 审计费 FR^w Dm$
audit files 审计档案 |~LjH |*M
audit findings 审计中发现的事项 w9<FX>@
audit implementation stage 审计实施阶段 OCO,-(
audit mark 审计标识 -!G #")<
audit materiality 审计重要性 irb.F>( x
audit method 审计方法 AJ lIA[Kt:
audit objective 审计目标，审计目的 >ha Ixs`9
audit of financial statements 会计报表审计，财务报表审计 JS?l?~
audit opinion 审计意见 36WzFq#
audit period 被审计期间，被审计年度 rbun5&RCyW
audit plan 审计计划 {_ho!OS>
audit planning 编制审计计划，制定审计计划，审计计划 R
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audit planning stage 审计计划阶段 u|>U`[Zpj
audit procedure 审计程序 ;
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audit programme 审计程序表，具体审计计划 J vJ!\6Q@
audit report 审计报告 k,iV$,[ TF
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ajW$d!
audit report with a qualified opinion 有保留意见的审计报告 sFM>gG
audit report with an adverse opinion 否定意见的审计报告 1fhK {9#
audit report with dual dates 双重日期审计报告 k=~pA iRDN
audit reporting stage 审计报告阶段 \
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audit responsibility 审计责任 wQrPS
audit results 审计结果 2]RH)W86;
audit risk 审计风险 ~uZLe\>K
audit sampling 审计抽样 $4*E\G8
audit sampling techniques 审计抽样方法，审计抽样技术 j X!ftm2
audit strategies 审计策略 m *bKy;'8
audit summary 审计总结，审计小结 p9}c6{Wp
audit team 审计小组 k&_u\D"^"%
audit test 审计测试 FlA\Ad;v
audit trail 审计轨迹 zV(tvt
audit work 审计工作 }%ZG> LG5J
audit working paper 审计工作底稿 b:5%}
audited financial statement 审计会计报表，已审计财务报表 `MYK XBM
Auditing Guidelines (the～) 审计规范指南 fRa- bqQ
auditing standards 审计准则 ^AjYe<RU}
audit-oriented working paper (审计)业务类工作底稿 (=tF2YBV
authorisation 授权 aU]O$Pg{
authorisation of transaction 交易的授权 I;.!
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availability 可获得性 @uM3iO7&
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balance 余额；差额；平衡 b}*@=X=4o
balance sheet 资产负债表 Y=Ar3O*F
bank 银行 5nM9!A\D
bank account 银行账户，银行户头 CbH T #
bank statement 银行对账单 )"c]FI[}
barter transaction 易货交易，以物换物交易 &~JfDe9IS
basis of audit 审计依据 UFIA
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basis of preparation (会计报表的)编制基础 si!9 Gz;
book of account 账目，账簿 0jJ28.kOp
borrowing 借款，贷款，借债 5) n:<U*
branch 分支，分支机构，分店 >[%.h(h/%
brought forward (账户余额等的)承上年，承上期，承上页 Vh
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budget 预算 ]T3BDgu%&
building 建筑物；大楼
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business conditions 业务情况，经营情况 .";tnC!e
business licence (企业等的)营业执照 gQpD]
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business relation 业务关系 LY88;*:S
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