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 o$\ {&:y
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审计词汇英汉对照 7 ZET@
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ability to continue as a going concern 持续经营能力 eE>3=1d]w
acceptability 可接受性，可接受程度 ?#qA>: 2,
acceptable level of detection risk 检查风险的可接受水平 @ ~ N:F~
acceptance of engagement 接受委托 K- )*S\<}
accepting the engagement for the first time 首次接受委托 .hg<\-:_
access to asset 对资产的接触 m1gJ"k6
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according to 根据，依据，依照 ; QR|v
account balance 账户余额 %bt2^
account for 对……进行会计处理，核算；解释 _R1UEE3M
accounting 会计，会计学 Ve2z= 6(
accounting advisory serve 会计咨询服务 blid* @-
accounting firm 会计师事务所 D HbLS3-
accounting information 会计信息，会计资料 hAOXOj1
accounting period 会计期间 bFVz ;
accounting policies 会计政策 Eof1sTp A
accounting professional bodies 会计职业组织，会计职业团体 H+F?)VX}oA
accounting records 会计记录 90k|W >
accounting responsibility 会计责任 7WiVor$g-
accounting service 会计服务 hEl)BRJ
accounting standards 会计准则 x~$P.X7(~
Accounting Standards for Business Enterprises 企业会计准则 &m5 WmEz>`
accounting system 会计系统 ~r]ZD)
accounting treatment 会计处理 8.o[K
accuracy 准确性，精确性 iEr|?,
additional audit procedures 追加审计程序 !#rZ eDmw
addressee 收件人，收信人 7V 4 iPx
Administration of State-owned Assets (the～) 国有资产管理局 XEfTAW#7
administrative laws and regulations 行政法规 eoR@5O A &
adverse impact 不利影响，负面影响 'an{<82
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adverse opinion 反对意见 L -b~#
advisory group 咨询组，顾问组 YM 7P!8Gc
agency fee 代理费，代理费用 !H~!i.m'-
aggregate 总计，合计为…… 3 _f Laf A
alternation of document and record 变造文件和记录 8 !3+Obj
alternative audit procedures 替代审计程序，备选审计程序 HNY{%D
amend 修改，修订 _(
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amortisation 摊销 A{>]M@QC2
analytical capacity 分析能力
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analytical procedures 分析性程序 vO]gj/SaT
annual financial statements 年度会计报表，年度财务报表 \Wt&z ,
appendix 附录，附表 ZA2y
applicable 适用的 (^qcX;-
applicable laws and regulations 适用的法规 56>Zqtp*
application systems 应用系统 V3yO_Iqa
apply consistently 一贯地执行，一贯地实施 A!Ng@r
appropriate 适当的，合适的； 01H3@0Q6
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appropriate authorization 适当的授权 E"#<I*b
appropriateness of audit evidence 审计证据的适当性
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approval 批准，核准 0w< iz;30
assertion (会计报表上的)认定；确认 HjGT{o
assessed level of control risk 对控制风险的评估，控制风险的评估水平 j+_g37$:
asset 资产，财产 2YuaPq/
asset restructuring 资产重组 qlPjz*<h"H
assignment of duties 职责的划分 $] |_xG-6{
assistant 助理，助理人员 b 7aAP*$
associated company 联属公司，联营公司 `WWf?g
association 联合，结合；协会，社团 36J)O-Ti
assumption 假设，假定 E4}MvV=
at a given date 在某一特定时日 8Ral%I:gr
attestation 鉴证，公证 >8t(qM-~:
attestation service 鉴证服务
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audit adjustment 审计调整 6@H& S
audit areas 审计领域 ~>>o'H6
audit conclusion 审计结论 %04> R'mN
audit effectiveness 审计效果 T1n GBl\(
audit efficiency 审计效率 :eHh }
audit engagement letter 审计业务约定书 P/n
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audit evidence 审计证据 w V;y]'
audit fee 审计费 `dEWP;#cp
audit files 审计档案 r\_rnM)_xN
audit findings 审计中发现的事项 n0 !S;HH-
audit implementation stage 审计实施阶段 YlPZa3\
audit mark 审计标识 {:4) ; .
audit materiality 审计重要性 #0!C3it6c
audit method 审计方法 0AR4/5
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audit objective 审计目标，审计目的 _qE2r^o"B
audit of financial statements 会计报表审计，财务报表审计 Rv.W~FE^
audit opinion 审计意见 qpp:h_E
audit period 被审计期间，被审计年度 *eUL1
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audit plan 审计计划 kZUuRB~om
audit planning 编制审计计划，制定审计计划，审计计划 G?3S_3J2
audit planning stage 审计计划阶段 ? 1Z\=s
audit procedure 审计程序 m6lNZb]
audit programme 审计程序表，具体审计计划 i;/qJKr&#
audit report 审计报告 /%)M lG
audit report with a disclaimer of opinion 拒绝表示意见审计报告 S:Yo9~
audit report with a qualified opinion 有保留意见的审计报告 pC 5-,Z;8
audit report with an adverse opinion 否定意见的审计报告 am:LLk-Lx
audit report with dual dates 双重日期审计报告 (e F 5?I
audit reporting stage 审计报告阶段 d r'6N1B@
audit responsibility 审计责任 F4 bF&% R
audit results 审计结果 v^,A~oe`t
audit risk 审计风险 '\_ic=&u
audit sampling 审计抽样 -z'@Mh|i6l
audit sampling techniques 审计抽样方法，审计抽样技术 JXPn
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audit strategies 审计策略 y)s/\ l&
audit summary 审计总结，审计小结 Sn0?_vH4
audit team 审计小组 3 5&&*$Jm
audit test 审计测试 m1daOeZ]P
audit trail 审计轨迹 :^l*_v{
audit work 审计工作 "T~Ps$
audit working paper 审计工作底稿 Bm~>w`1wK
audited financial statement 审计会计报表，已审计财务报表 B Oh&Db*
Auditing Guidelines (the～) 审计规范指南
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auditing standards 审计准则 zQ)[re)
audit-oriented working paper (审计)业务类工作底稿 ORfA]
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authorisation 授权 NA\,o;ka
authorisation of transaction 交易的授权 jj. ]R+.G
availability 可获得性 G1|
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balance 余额；差额；平衡 {/n$Y|TIQt
balance sheet 资产负债表 Jm Y"Ja,&
bank 银行 U (J?Q
bank account 银行账户，银行户头 q!O~*
bank statement 银行对账单 J 4S2vBe16
barter transaction 易货交易，以物换物交易 aQRZyE }
basis of audit 审计依据 n`^ </ 0
basis of preparation (会计报表的)编制基础 ke&c<3m
book of account 账目，账簿 5R o5Cg~
borrowing 借款，贷款，借债 f5sk,Z
branch 分支，分支机构，分店 OW #pBeX99
brought forward (账户余额等的)承上年，承上期，承上页 `bH Eu"(,
budget 预算 }cS3mJ
building 建筑物；大楼 JBU
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business conditions 业务情况，经营情况 SKcAZC
business licence (企业等的)营业执照 g|n P r)<
business relation 业务关系 -n Hc 52,
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