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 +FiM?,G
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审计词汇英汉对照 J2VhheL`J
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ability to continue as a going concern 持续经营能力 }ybveZxv5A
acceptability 可接受性，可接受程度 xe5|pBT
acceptable level of detection risk 检查风险的可接受水平 :{NvBxc[
acceptance of engagement 接受委托 f6n'g:&.W
accepting the engagement for the first time 首次接受委托 @WVpDhG
access to asset 对资产的接触 z;`o>Ja2
according to 根据，依据，依照 En%PIkxeR
account balance 账户余额 bf ]W_I]B
account for 对……进行会计处理，核算；解释 ~ld qg2c
accounting 会计，会计学 gE8p**LT+
accounting advisory serve 会计咨询服务 ><9E^ k0.
accounting firm 会计师事务所 %|md0
accounting information 会计信息，会计资料 Ym
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accounting period 会计期间 '
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accounting policies 会计政策 d7Lna^
accounting professional bodies 会计职业组织，会计职业团体 a!YpSFr
accounting records 会计记录 b#cXn4< 3D
accounting responsibility 会计责任 & xOEp
accounting service 会计服务 bp Q/#\Z
accounting standards 会计准则 L2:v#c()#)
Accounting Standards for Business Enterprises 企业会计准则 3n-~+2l
accounting system 会计系统 .T0w2Dv /
accounting treatment 会计处理 D> wq4u
accuracy 准确性，精确性 ;A)w:"m
additional audit procedures 追加审计程序 R<aF;Rvb5
addressee 收件人，收信人 /-BKdkBCpZ
Administration of State-owned Assets (the～) 国有资产管理局 Y(QLlJ*)/
administrative laws and regulations 行政法规 U6V+jD}L]
adverse impact 不利影响，负面影响 {w*5uI%
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adverse opinion 反对意见 ?.66B9Lld
advisory group 咨询组，顾问组 kd^ C Z;O
agency fee 代理费，代理费用 k fS44NV
aggregate 总计，合计为…… "@Ir Bi6
alternation of document and record 变造文件和记录 wRu+:<o^.
alternative audit procedures 替代审计程序，备选审计程序
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amend 修改，修订 j?sq i9#
amortisation 摊销 E _d^&{j
analytical capacity 分析能力 -m*IpDi
analytical procedures 分析性程序 @C7if lo6
annual financial statements 年度会计报表，年度财务报表 eZ+pZ
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appendix 附录，附表 {,z$*nf
applicable 适用的 >R "]{y
applicable laws and regulations 适用的法规 \d~sU, L;]
application systems 应用系统 fW^\G2Fk
apply consistently 一贯地执行，一贯地实施 &c< 0 g
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appropriate 适当的，合适的； 'lwLe3.c
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appropriate authorization 适当的授权 p&'oJy.P
appropriateness of audit evidence 审计证据的适当性 b?D
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approval 批准，核准 R$qp3I
assertion (会计报表上的)认定；确认 YU! SdT$
assessed level of control risk 对控制风险的评估，控制风险的评估水平 S ! Dq8
asset 资产，财产 CSF-2lSG
asset restructuring 资产重组 LliOhr4
assignment of duties 职责的划分 KG:CVIW
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assistant 助理，助理人员 Qu4Bd|`(k
associated company 联属公司，联营公司 IK~'ke
association 联合，结合；协会，社团 VNKtJm t
assumption 假设，假定 .|=~x3mPw
at a given date 在某一特定时日 V 2-fJ!
attestation 鉴证，公证 nl v 8HC
attestation service 鉴证服务 [K_v,m]
audit adjustment 审计调整 8BP.VxX
audit areas 审计领域 M1(+_W`
audit conclusion 审计结论 x;d*?69f]
audit effectiveness 审计效果 CjW`c Hd
audit efficiency 审计效率 g *}M;"
audit engagement letter 审计业务约定书 U/2]ACGCN^
audit evidence 审计证据 \ZSZ(p #1
audit fee 审计费 r)S tp`p
audit files 审计档案 }"k+e^0^
audit findings 审计中发现的事项 8 }9B*m
audit implementation stage 审计实施阶段 Ww8<f$
audit mark 审计标识 t+C9QXY
audit materiality 审计重要性 |l5ol @2*
audit method 审计方法 C:Tjue{G2
audit objective 审计目标，审计目的 p9c`rl_N
audit of financial statements 会计报表审计，财务报表审计 JBY`
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audit opinion 审计意见 3q +C8_:
audit period 被审计期间，被审计年度 $$my,: nH
audit plan 审计计划 b|7c]l
audit planning 编制审计计划，制定审计计划，审计计划 "`Y.N$M`k
audit planning stage 审计计划阶段 d4'*K1m
audit procedure 审计程序 Z/#l~.o[
audit programme 审计程序表，具体审计计划 e) Q{yO
audit report 审计报告 .9r+LA{
audit report with a disclaimer of opinion 拒绝表示意见审计报告 (sX=#<B%
audit report with a qualified opinion 有保留意见的审计报告 or2BG&W
audit report with an adverse opinion 否定意见的审计报告 3]Jl\<0
audit report with dual dates 双重日期审计报告 t^N
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audit reporting stage 审计报告阶段 VK/@jrL+
audit responsibility 审计责任 G's
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audit results 审计结果 i-6,r [<
audit risk 审计风险 z@ WuKRsi
audit sampling 审计抽样 v]`}T /n
audit sampling techniques 审计抽样方法，审计抽样技术 Dw\)!,,i7U
audit strategies 审计策略 ~hYTs
audit summary 审计总结，审计小结 k GaK(^w
audit team 审计小组 "'389*-
audit test 审计测试 T )QZ9 a
audit trail 审计轨迹 :Bk!Y
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audit work 审计工作 oSGx7dj+
audit working paper 审计工作底稿 RPH] @
audited financial statement 审计会计报表，已审计财务报表 TQ -V61<5
Auditing Guidelines (the～) 审计规范指南 ; =.i+
auditing standards 审计准则 ]
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audit-oriented working paper (审计)业务类工作底稿 Iud]*5W
authorisation 授权 Jxyeh1z qB
authorisation of transaction 交易的授权 3_%lN4sz
availability 可获得性
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balance 余额；差额；平衡 2|J>e(&akY
balance sheet 资产负债表 .QwwGm
bank 银行 014p = W
bank account 银行账户，银行户头 G=rgL'{
bank statement 银行对账单 ] qT\z<}
barter transaction 易货交易，以物换物交易
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basis of audit 审计依据 =P* YwLb
basis of preparation (会计报表的)编制基础 \tL 9`RKpg
book of account 账目，账簿 cQ:Y@f 9
borrowing 借款，贷款，借债 +kh#Jq.
branch 分支，分支机构，分店 <:v2 N/i
brought forward (账户余额等的)承上年，承上期，承上页 jt({@;sU[<
budget 预算 RP b/U8
building 建筑物；大楼 NF/@'QRT
business conditions 业务情况，经营情况 UkO L 7M
business licence (企业等的)营业执照 @I\&-Z ^
business relation 业务关系 n veHLHvC7
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