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 x/dyb.
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审计词汇英汉对照 p|+TgOYOc
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ability to continue as a going concern 持续经营能力 FD al;T
acceptability 可接受性，可接受程度 +Ly
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acceptable level of detection risk 检查风险的可接受水平 VVJI J9L&C
acceptance of engagement 接受委托 WZM
accepting the engagement for the first time 首次接受委托 i_(6} Y&
access to asset 对资产的接触 0[]) wl
according to 根据，依据，依照 [\3W_jR
account balance 账户余额 +"1fr
account for 对……进行会计处理，核算；解释 _9C,N2a{C
accounting 会计，会计学 > JC"YB
accounting advisory serve 会计咨询服务 Z 4QL&?U
accounting firm 会计师事务所 A <_{7F9
accounting information 会计信息，会计资料 MY}/ h@
accounting period 会计期间 )G),iy
accounting policies 会计政策 0^vz /y1c
accounting professional bodies 会计职业组织，会计职业团体 uJ`:@Z^J
accounting records 会计记录 7M)<Sv
accounting responsibility 会计责任 xz Hb+1+p
accounting service 会计服务 Ae\: {[c_D
accounting standards 会计准则 iN
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Accounting Standards for Business Enterprises 企业会计准则 ot0
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accounting system 会计系统 lK_T%1Gz
accounting treatment 会计处理 a<J< Oc!
accuracy 准确性，精确性 IIN,Da;hD
additional audit procedures 追加审计程序 \%&):OD1
addressee 收件人，收信人 : T{VCw:*
Administration of State-owned Assets (the～) 国有资产管理局 }9kn;rb$g
administrative laws and regulations 行政法规 bFhZSk )
adverse impact 不利影响，负面影响 U(gYx@
adverse opinion 反对意见 8<Pi}RH
advisory group 咨询组，顾问组 Z((e-T#,
agency fee 代理费，代理费用 vi.INe
aggregate 总计，合计为…… T|,/C|L
alternation of document and record 变造文件和记录 w75Ro6y
alternative audit procedures 替代审计程序，备选审计程序 B@v
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amend 修改，修订 U1 `pY:P
amortisation 摊销 eA *We
analytical capacity 分析能力 jx{
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analytical procedures 分析性程序 `A 9fanh
annual financial statements 年度会计报表，年度财务报表 w
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appendix 附录，附表 g/(BV7V
applicable 适用的 5=\^DeM@
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applicable laws and regulations 适用的法规 8 "TlWHF`
application systems 应用系统 'P*OzZ4>$
apply consistently 一贯地执行，一贯地实施 T% GR{mp
appropriate 适当的，合适的； +:W/=C
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appropriate authorization 适当的授权 Cn0s?3Fm
appropriateness of audit evidence 审计证据的适当性 u{7->[=
approval 批准，核准 F"cZ$TL]
assertion (会计报表上的)认定；确认 -Kw7!
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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 3-oKY*jO
asset 资产，财产 U&43/;<,
asset restructuring 资产重组 ?gBFfi
assignment of duties 职责的划分 v,Zoy|Lu
assistant 助理，助理人员 l[ i1,4
associated company 联属公司，联营公司 \TYVAt]
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association 联合，结合；协会，社团 X,c`,B03
assumption 假设，假定 r9*6=*J|
at a given date 在某一特定时日 EI)2 c.A
attestation 鉴证，公证 u1 gD*4 +
attestation service 鉴证服务 rp ^:{6O
audit adjustment 审计调整 Rn`DUYg
audit areas 审计领域 aK_k'4YTm
audit conclusion 审计结论 R #i`H(N
audit effectiveness 审计效果 D^a(|L3;
audit efficiency 审计效率 ~T/tk?:8Vi
audit engagement letter 审计业务约定书 8) M WC:
audit evidence 审计证据 ` 4?|yp.|L
audit fee 审计费 !x\\# 9
audit files 审计档案 =**Q\ Sl
audit findings 审计中发现的事项 Z
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audit implementation stage 审计实施阶段 A2p% Y},
audit mark 审计标识 f]mVM(XZN
audit materiality 审计重要性 |Q b@.
audit method 审计方法 9Fw
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audit objective 审计目标，审计目的 #2 lvRJB
audit of financial statements 会计报表审计，财务报表审计 )TyP{X>
audit opinion 审计意见 >vR2K^
audit period 被审计期间，被审计年度 y2mSPLw
audit plan 审计计划 2G <XA
audit planning 编制审计计划，制定审计计划，审计计划 M`8 c|*G
audit planning stage 审计计划阶段 $Yp.BE<}
audit procedure 审计程序 1|AY&u%fiP
audit programme 审计程序表，具体审计计划 x <OVtAUB
audit report 审计报告 s}yN_D+V
audit report with a disclaimer of opinion 拒绝表示意见审计报告 kem(U
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audit report with a qualified opinion 有保留意见的审计报告 ;@:-T/=
audit report with an adverse opinion 否定意见的审计报告 rVRv *W
audit report with dual dates 双重日期审计报告 u.*}'C>^^v
audit reporting stage 审计报告阶段 K`
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audit responsibility 审计责任 #3{{[i(;i
audit results 审计结果 jW 4>WDN:
audit risk 审计风险
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audit sampling 审计抽样 g_! xD;0
audit sampling techniques 审计抽样方法，审计抽样技术 mxu !$wx
audit strategies 审计策略
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audit summary 审计总结，审计小结 us8HXvvp{
audit team 审计小组 gIIF17|Z
audit test 审计测试 ]"?<y s
audit trail 审计轨迹 th<>%e}5c
audit work 审计工作 UR S=1+
audit working paper 审计工作底稿 (i?9/8I
audited financial statement 审计会计报表，已审计财务报表 \zwm:@lG
Auditing Guidelines (the～) 审计规范指南 _y sakn
auditing standards 审计准则 +F%tBUY{<
audit-oriented working paper (审计)业务类工作底稿 {t.S_|IE
authorisation 授权 +\u\BJ!LAJ
authorisation of transaction 交易的授权 FQE(qltf,
availability 可获得性 *c Cj*Zr]
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balance 余额；差额；平衡 f"NWv!
balance sheet 资产负债表 G:wO1f6
bank 银行 M;NIcM
bank account 银行账户，银行户头 yq<W+b/
bank statement 银行对账单 ?<5KL vG v
barter transaction 易货交易，以物换物交易 l8 $.k5X
basis of audit 审计依据 fC[~X[H
basis of preparation (会计报表的)编制基础 e. #,9
book of account 账目，账簿 GXNkl?#
borrowing 借款，贷款，借债 d2)]6)z6
branch 分支，分支机构，分店 XW\
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brought forward (账户余额等的)承上年，承上期，承上页 k7L4~W
budget 预算 2$VS H&
building 建筑物；大楼 e* *'[3Y
business conditions 业务情况，经营情况 t<$J
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business licence (企业等的)营业执照 -v|lM8
business relation 业务关系 %`\Qtsape
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