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 8X=c
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审计词汇英汉对照 %}
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ability to continue as a going concern 持续经营能力 }Z
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acceptability 可接受性，可接受程度 S pxkB!
acceptable level of detection risk 检查风险的可接受水平
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acceptance of engagement 接受委托 J+f
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accepting the engagement for the first time 首次接受委托 y,&U ST
access to asset 对资产的接触 ^R* _Q,o#
according to 根据，依据，依照 u P<w rlW
account balance 账户余额 ZD{%0 uh
account for 对……进行会计处理，核算；解释 O)n LV~ X
accounting 会计，会计学 cjzhuH/y
accounting advisory serve 会计咨询服务 EL!V\J`S_
accounting firm 会计师事务所 *<k8H5z8]
accounting information 会计信息，会计资料 E~?0Yrm F
accounting period 会计期间 o -tc}Aa
accounting policies 会计政策 y+ f@8]
accounting professional bodies 会计职业组织，会计职业团体 pKDP1S # <
accounting records 会计记录 *Dr -{\9
accounting responsibility 会计责任 !g
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accounting service 会计服务 CW*Kd t
accounting standards 会计准则 [:gPp)f,
Accounting Standards for Business Enterprises 企业会计准则 d (Ufj|;
accounting system 会计系统
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accounting treatment 会计处理 9"Vch;U$
accuracy 准确性，精确性 E"!I[
additional audit procedures 追加审计程序 9{{QdN8
addressee 收件人，收信人 0yW#).D^b
Administration of State-owned Assets (the～) 国有资产管理局 m&/{iCwp
administrative laws and regulations 行政法规 [+0rlmB
adverse impact 不利影响，负面影响 3`P PTG
adverse opinion 反对意见 )%rGD
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advisory group 咨询组，顾问组 RAM kTS
agency fee 代理费，代理费用 :uhU<H<,f
aggregate 总计，合计为…… Wbo{v r[2+
alternation of document and record 变造文件和记录 WP, Ll\K)7
alternative audit procedures 替代审计程序，备选审计程序 Wyu$J
amend 修改，修订 3xS+Pu\)
amortisation 摊销 X`km\\ *
analytical capacity 分析能力 Cz=HxU80J
analytical procedures 分析性程序 s*`_Ka57]~
annual financial statements 年度会计报表，年度财务报表 [{.e1s<EK
appendix 附录，附表 +We_[Re`<
applicable 适用的 E (DNK
applicable laws and regulations 适用的法规 5W/!o&x~7
application systems 应用系统 hE>ux "_2/
apply consistently 一贯地执行，一贯地实施 }{>)2S
appropriate 适当的，合适的； O@;
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appropriate authorization 适当的授权 U ObI&*2
appropriateness of audit evidence 审计证据的适当性 lej-,HX
approval 批准，核准 H/8H`9S$
assertion (会计报表上的)认定；确认 6 &~
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assessed level of control risk 对控制风险的评估，控制风险的评估水平 W}&[p=PAS
asset 资产，财产 C[f'
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asset restructuring 资产重组 '6l4MR$j&m
assignment of duties 职责的划分 VOc_7q_=
assistant 助理，助理人员 S~BBBD
associated company 联属公司，联营公司 ^(<Ecdz(
association 联合，结合；协会，社团 3WdYDv]N}L
assumption 假设，假定 I&9_F% rX
at a given date 在某一特定时日 eF ]`?AeWQ
attestation 鉴证，公证 l ;"v&?
attestation service 鉴证服务 i}cqV
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audit adjustment 审计调整 D$C
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audit areas 审计领域 H;('h#=cD
audit conclusion 审计结论 USgZ%xk2
audit effectiveness 审计效果 ~{Gbu oH
audit efficiency 审计效率 sT.;*3{
audit engagement letter 审计业务约定书 (S1c6~
audit evidence 审计证据 0v N < 0
audit fee 审计费 5,/rh,?
audit files 审计档案 `Y
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audit findings 审计中发现的事项 Q]j [ +
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audit implementation stage 审计实施阶段 wf 47Ul x
audit mark 审计标识 VyQ@. Lm
audit materiality 审计重要性 :
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audit method 审计方法 l-;u*JA
audit objective 审计目标，审计目的 8<BYAHY^
audit of financial statements 会计报表审计，财务报表审计 0 p 6
audit opinion 审计意见 Cjh0 .{
audit period 被审计期间，被审计年度 >eX& HS oy
audit plan 审计计划 ckR>ps[ u
audit planning 编制审计计划，制定审计计划，审计计划 ~s.~
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audit planning stage 审计计划阶段 !*2cK>`
audit procedure 审计程序 UQq ,Xq
audit programme 审计程序表，具体审计计划 "R8: s
audit report 审计报告 +S z%2 Q
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ;U7o)A;
audit report with a qualified opinion 有保留意见的审计报告 ze* =7
audit report with an adverse opinion 否定意见的审计报告 XO[S(q
audit report with dual dates 双重日期审计报告 a%\6 L
audit reporting stage 审计报告阶段 O &DkB*-
audit responsibility 审计责任 f3,qDbQyJ
audit results 审计结果 ckn0I
audit risk 审计风险 #G</RYM~m
audit sampling 审计抽样 GYv D*?uBc
audit sampling techniques 审计抽样方法，审计抽样技术 _ ~q!<-Z
audit strategies 审计策略 Be ~__pd
audit summary 审计总结，审计小结 i.QS(gM
audit team 审计小组 3y&N }'R(F
audit test 审计测试 ;E,^bt<U
audit trail 审计轨迹 ;<=Z\NX
audit work 审计工作 N.\?"n
audit working paper 审计工作底稿 Jo%`N#jG
audited financial statement 审计会计报表，已审计财务报表 s
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Auditing Guidelines (the～) 审计规范指南 ^HS;\8Xvb
auditing standards 审计准则 -cDS+ * [
audit-oriented working paper (审计)业务类工作底稿 Sq#AnD6To
authorisation 授权 Vq8 G( <77
authorisation of transaction 交易的授权 Ej_ >*^b
availability 可获得性 i}&&
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balance 余额；差额；平衡 +0,'B5 (E
balance sheet 资产负债表 .>QzM >zO
bank 银行 DIs
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bank account 银行账户，银行户头 rcq^mPdQ
bank statement 银行对账单 x*`S>_j27=
barter transaction 易货交易，以物换物交易 g`7C1&U*T
basis of audit 审计依据 dh9Qo4-{
basis of preparation (会计报表的)编制基础 ? <F=*eS
book of account 账目，账簿 'SW%EVB
borrowing 借款，贷款，借债 C ~e&J&zh
branch 分支，分支机构，分店
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brought forward (账户余额等的)承上年，承上期，承上页 s<z`<^hRe
budget 预算 vR"?Xqg Z
building 建筑物；大楼 -FOn%7r#Y
business conditions 业务情况，经营情况 { ^J/S}L
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business licence (企业等的)营业执照 W dWMZh
business relation 业务关系 _sp, ,gz
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