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 C-\3,
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审计词汇英汉对照 %=$Knc_!T^
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ability to continue as a going concern 持续经营能力 [] el
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acceptability 可接受性，可接受程度 *s<cgPKJ @
acceptable level of detection risk 检查风险的可接受水平 ;/t~MH
acceptance of engagement 接受委托 SSq4KFO1
accepting the engagement for the first time 首次接受委托 {T-^xwc
access to asset 对资产的接触 j+rY
according to 根据，依据，依照 :5BCW68l
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account balance 账户余额 Te`@{>
account for 对……进行会计处理，核算；解释 x4(8
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accounting 会计，会计学 b
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accounting advisory serve 会计咨询服务 =dsEt\
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accounting firm 会计师事务所 $N Mu
accounting information 会计信息，会计资料 *Q)-"]O(k
accounting period 会计期间 +z:>N l
accounting policies 会计政策 {pA&Q{ ^
accounting professional bodies 会计职业组织，会计职业团体 #d06wYz=
accounting records 会计记录 n/x((d%"E
accounting responsibility 会计责任 !8D>Bczq)
accounting service 会计服务 -2(?O`tZ
accounting standards 会计准则 pmOUl 8y4
Accounting Standards for Business Enterprises 企业会计准则
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accounting system 会计系统 R:3=!zav
accounting treatment 会计处理 Zd88+GS,#
accuracy 准确性，精确性
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additional audit procedures 追加审计程序 gVe]?Jva`
addressee 收件人，收信人 !
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Administration of State-owned Assets (the～) 国有资产管理局 t{Q
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administrative laws and regulations 行政法规 A7,%'.k
adverse impact 不利影响，负面影响 R7K`9 c1f6
adverse opinion 反对意见 ,L lYRj 5
advisory group 咨询组，顾问组 z>\l%_w
agency fee 代理费，代理费用 ~)n[V f
aggregate 总计，合计为…… ' MBXk2?b
alternation of document and record 变造文件和记录 Pouo# 5
alternative audit procedures 替代审计程序，备选审计程序 9X,i Q
amend 修改，修订 KVr9kcs
amortisation 摊销
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analytical capacity 分析能力 hlZ{bO 'f
analytical procedures 分析性程序 _C (fz CK
annual financial statements 年度会计报表，年度财务报表 @56*r@4:q
appendix 附录，附表
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applicable 适用的 tv`b# #
applicable laws and regulations 适用的法规 e!o\AB%d
application systems 应用系统 j S[#R_
apply consistently 一贯地执行，一贯地实施 : p)
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appropriate 适当的，合适的； \
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appropriate authorization 适当的授权 /qMnIo
appropriateness of audit evidence 审计证据的适当性 9_nbMs
approval 批准，核准 4/k`gT4
assertion (会计报表上的)认定；确认 *^Ges;5 $"
assessed level of control risk 对控制风险的评估，控制风险的评估水平 x0jaTlU/
asset 资产，财产 |Olz h63k:
asset restructuring 资产重组 _x1W\#
assignment of duties 职责的划分 TnKv)%VF
assistant 助理，助理人员 dv
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associated company 联属公司，联营公司 dP +wcl4
association 联合，结合；协会，社团 Dr(2@ 0P
assumption 假设，假定 +3o0GJ
at a given date 在某一特定时日 'RhS%
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attestation 鉴证，公证 5S2 j5M00
attestation service 鉴证服务 JN4gH4ez)
audit adjustment 审计调整 Kw$@_~BJ6
audit areas 审计领域 CLk,]kA'r
audit conclusion 审计结论 R
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audit effectiveness 审计效果 a/J Mg
audit efficiency 审计效率 &P> & T
audit engagement letter 审计业务约定书 8)=(eI$
audit evidence 审计证据 c"-X : m"
audit fee 审计费 c*.
audit files 审计档案 IW& *3I<K
audit findings 审计中发现的事项 /9&! u )+
audit implementation stage 审计实施阶段 [@5cYeW3.
audit mark 审计标识 jf`w8
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audit materiality 审计重要性 @TD=or .&
audit method 审计方法 oA@M =
audit objective 审计目标，审计目的 ?upd
audit of financial statements 会计报表审计，财务报表审计 ?jUgDwc(w
audit opinion 审计意见 9jY+0h*uP
audit period 被审计期间，被审计年度 [Z"Z5e`
audit plan 审计计划 -j]c(Q MA]
audit planning 编制审计计划，制定审计计划，审计计划 ~
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audit planning stage 审计计划阶段 Hg<aU*o;
audit procedure 审计程序 IN<nZ?D
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audit programme 审计程序表，具体审计计划 HR"clD\{Di
audit report 审计报告 )^ AZmUYZ
audit report with a disclaimer of opinion 拒绝表示意见审计报告 :$k1I-^ R
audit report with a qualified opinion 有保留意见的审计报告 o$l8"Uv
audit report with an adverse opinion 否定意见的审计报告 /;
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audit report with dual dates 双重日期审计报告 ,Yx<"2 W
audit reporting stage 审计报告阶段 0C> _aj
audit responsibility 审计责任 U5wh( vi
audit results 审计结果 aJf3rHX
audit risk 审计风险 vA!IcDP"
audit sampling 审计抽样 /g!ZU2&l
audit sampling techniques 审计抽样方法，审计抽样技术 !-^oU"
audit strategies 审计策略 Md@x2Ja
audit summary 审计总结，审计小结 @vyEN.K%mm
audit team 审计小组 !reOYt|
audit test 审计测试 WZn;u3,R
audit trail 审计轨迹 8y<.yfgG
audit work 审计工作 ]xMZo){[|
audit working paper 审计工作底稿 w (a j' i
audited financial statement 审计会计报表，已审计财务报表 l7jen=(Zb;
Auditing Guidelines (the～) 审计规范指南 h)ZqZ'k$
auditing standards 审计准则 97\K ] Tr
audit-oriented working paper (审计)业务类工作底稿 ;22?-F^
authorisation 授权 9x!k
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authorisation of transaction 交易的授权 ^.iRU'{
availability 可获得性 %a
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balance 余额；差额；平衡 E5 6
balance sheet 资产负债表 J^yqu{
bank 银行 .=Oww
bank account 银行账户，银行户头 b way+lh
bank statement 银行对账单 No6-i{ HZ
barter transaction 易货交易，以物换物交易 )Jk$j
basis of audit 审计依据 hBn UpYec
basis of preparation (会计报表的)编制基础 r>ed/<_>m;
book of account 账目，账簿 $;G<!]& s
borrowing 借款，贷款，借债 oF>`>
branch 分支，分支机构，分店 95~bM;T Vr
brought forward (账户余额等的)承上年，承上期，承上页 #J3o~,t <
budget 预算 J-'XT_k:iM
building 建筑物；大楼 4]tg! ks
business conditions 业务情况，经营情况 4V4S5V
business licence (企业等的)营业执照 !;(Wm6~*ad
business relation 业务关系 q M rM^ ~
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