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 B+[Q $Q"
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审计词汇英汉对照 e^Wv*OD'
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ability to continue as a going concern 持续经营能力 ^V,/4u
acceptability 可接受性，可接受程度 wQS
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acceptable level of detection risk 检查风险的可接受水平 iZUz6
acceptance of engagement 接受委托 Y'H/
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accepting the engagement for the first time 首次接受委托 [_G0kiI}W"
access to asset 对资产的接触 5$Q`P',*Ua
according to 根据，依据，依照 f#Oz("d
account balance 账户余额 1xV1#'@[Jd
account for 对……进行会计处理，核算；解释 'xI+kyu
accounting 会计，会计学 [a*>@IR
accounting advisory serve 会计咨询服务 &r%^wfp
accounting firm 会计师事务所 1% %Tm"
accounting information 会计信息，会计资料 R$m
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accounting period 会计期间 V+ ~2q=
accounting policies 会计政策 G.ARu-2's
accounting professional bodies 会计职业组织，会计职业团体 =0fx6V
accounting records 会计记录 P2RL\`<"
accounting responsibility 会计责任 0]0M>vx
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accounting service 会计服务 #l%
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accounting standards 会计准则 wTbIS~!gF
Accounting Standards for Business Enterprises 企业会计准则 y'wW2U/ 1-
accounting system 会计系统 w7V
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accounting treatment 会计处理 3o/ a8
accuracy 准确性，精确性 E004"E<E
additional audit procedures 追加审计程序 19`0)pzZ*P
addressee 收件人，收信人 -^Va]Lk
Administration of State-owned Assets (the～) 国有资产管理局
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administrative laws and regulations 行政法规 Yaepy
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adverse impact 不利影响，负面影响 1vudT&
adverse opinion 反对意见 b>._ r&.
advisory group 咨询组，顾问组 I _G;;GF
agency fee 代理费，代理费用 ]J]p:Y>NL
aggregate 总计，合计为…… LB+=?Mz V
alternation of document and record 变造文件和记录 w
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alternative audit procedures 替代审计程序，备选审计程序 +mv%z3"j;
amend 修改，修订 SP1oBR"3
amortisation 摊销 SntYi0,`
analytical capacity 分析能力 yvwcXNXR@
analytical procedures 分析性程序 7)wq9];w
annual financial statements 年度会计报表，年度财务报表 ,dMi+c`ax
appendix 附录，附表 hrt-<7U
applicable 适用的 FEswNB(]*
applicable laws and regulations 适用的法规 qiJ{X{lI
application systems 应用系统 !qve1H4d2
apply consistently 一贯地执行，一贯地实施 ?+L6o C.;
appropriate 适当的，合适的； iiB$<b.((I
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appropriate authorization 适当的授权 5LH ]B
appropriateness of audit evidence 审计证据的适当性 ;KN@v5`p
approval 批准，核准 @eU
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assertion (会计报表上的)认定；确认 >;?97'M
assessed level of control risk 对控制风险的评估，控制风险的评估水平 %z(=G cWm
asset 资产，财产 a8c ]B/
asset restructuring 资产重组 VH65=9z
assignment of duties 职责的划分 <N& f >
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assistant 助理，助理人员 H@2+wr)$}
associated company 联属公司，联营公司 1_]l|`Po
association 联合，结合；协会，社团 V@f#/"u'
assumption 假设，假定 }1 ^.A84a
at a given date 在某一特定时日 2 G{KpM&
attestation 鉴证，公证 ^[akB|#\9
attestation service 鉴证服务 :gv#_ [k
audit adjustment 审计调整 {4*%\?c,n
audit areas 审计领域 -3 Hq 1
audit conclusion 审计结论 aQ\O ]gCE
audit effectiveness 审计效果 -&tiM
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audit efficiency 审计效率 m
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audit engagement letter 审计业务约定书 CB)#;
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audit evidence 审计证据 Mq$=z sj
audit fee 审计费 5o #8DIal
audit files 审计档案 <0}'#9>O
audit findings 审计中发现的事项 H;E{Fnarv
audit implementation stage 审计实施阶段 hi uP vi}
audit mark 审计标识 ; oE4,
audit materiality 审计重要性 ;_*F [
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audit method 审计方法
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audit objective 审计目标，审计目的 [*v\X %+
audit of financial statements 会计报表审计，财务报表审计 mQJ GKh&Pk
audit opinion 审计意见 en)DN3
audit period 被审计期间，被审计年度 AQZ\Kcr
audit plan 审计计划 V" 73^
audit planning 编制审计计划，制定审计计划，审计计划 _Qas+8NW
audit planning stage 审计计划阶段
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audit procedure 审计程序 0g\&3EvD
audit programme 审计程序表，具体审计计划 e#^by(1@}
audit report 审计报告 [XK"$C]jHJ
audit report with a disclaimer of opinion 拒绝表示意见审计报告 [ Ma9
audit report with a qualified opinion 有保留意见的审计报告 )
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audit report with an adverse opinion 否定意见的审计报告 !5-[k G&
audit report with dual dates 双重日期审计报告 I'wAgf6W
audit reporting stage 审计报告阶段 nceF4Ty
audit responsibility 审计责任 P2kZi=0
audit results 审计结果 Yg b#U'|
audit risk 审计风险 KNhH4K2iP8
audit sampling 审计抽样 Xqk$[ peS
audit sampling techniques 审计抽样方法，审计抽样技术 E3qX$|.$/
audit strategies 审计策略 3}Pa,u N
audit summary 审计总结，审计小结 HS7!O
audit team 审计小组 sYzG_* )
audit test 审计测试 T}* ' 9TB
audit trail 审计轨迹 xAflcY>Ozs
audit work 审计工作 ';%g^!lM
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audit working paper 审计工作底稿 TXM.,5Dx\
audited financial statement 审计会计报表，已审计财务报表 CgWj9 [
Auditing Guidelines (the～) 审计规范指南 Jo ^ o`9
auditing standards 审计准则 8}"j #tDc
audit-oriented working paper (审计)业务类工作底稿 _1~Sj*
authorisation 授权 ( Lp-3Xx
authorisation of transaction 交易的授权 " 7DPsPs
availability 可获得性 {ig@Iy~DT
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balance 余额；差额；平衡 kMA>)\
balance sheet 资产负债表 EMo 6$(
bank 银行 -uZ^UG!K
bank account 银行账户，银行户头 {)M4h?.2
bank statement 银行对账单 nJnan,`W
barter transaction 易货交易，以物换物交易 -#r_9HQ,w
basis of audit 审计依据 ~oI49Q&{
basis of preparation (会计报表的)编制基础 @tA
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book of account 账目，账簿 F-6*
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borrowing 借款，贷款，借债 h ;6@-\6
branch 分支，分支机构，分店 pP# ?|
brought forward (账户余额等的)承上年，承上期，承上页 ! Zr vko
budget 预算 {SJLM0
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building 建筑物；大楼 c8u0\X,
business conditions 业务情况，经营情况 *QVE> {
business licence (企业等的)营业执照 2-~oNJqX
business relation 业务关系
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