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 utmJ>GW
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审计词汇英汉对照 D9+qT<ojN
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ability to continue as a going concern 持续经营能力 ,=+t 2Bn
acceptability 可接受性，可接受程度 v? ." `,e
acceptable level of detection risk 检查风险的可接受水平 O|t>.<T?
acceptance of engagement 接受委托 f&CQn.K"
accepting the engagement for the first time 首次接受委托 (?l ]}p^[
access to asset 对资产的接触 5Y+YN1
according to 根据，依据，依照 # `^nmC/F
account balance 账户余额 XR ..DVab
account for 对……进行会计处理，核算；解释 (xG%H:6,
accounting 会计，会计学 g|Lbe4?
accounting advisory serve 会计咨询服务 eKOEO m+
accounting firm 会计师事务所 /0\g!29l<
accounting information 会计信息，会计资料 uzH MQp
accounting period 会计期间 MFROAVPZ5
accounting policies 会计政策 ?pZ"7kkD
accounting professional bodies 会计职业组织，会计职业团体 ''auu4vF
accounting records 会计记录 }.o.* N
accounting responsibility 会计责任 t"B3?<?]
accounting service 会计服务 ,\i*vJ#f
accounting standards 会计准则 <eXGtD
Accounting Standards for Business Enterprises 企业会计准则 dU3A:uS^
accounting system 会计系统 ) p>
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accounting treatment 会计处理
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accuracy 准确性，精确性 ;i[JCNiS\
additional audit procedures 追加审计程序 f" I ui
addressee 收件人，收信人 ;~0q23{+;U
Administration of State-owned Assets (the～) 国有资产管理局 XncX2E4E
administrative laws and regulations 行政法规 lG-B)
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adverse impact 不利影响，负面影响 C`r:jA<LC,
adverse opinion 反对意见 HrE, K\^
advisory group 咨询组，顾问组 rCF=m]1zxT
agency fee 代理费，代理费用 Gy \ ]j
aggregate 总计，合计为…… I3 "6"
alternation of document and record 变造文件和记录 ?wHhBh-Q
alternative audit procedures 替代审计程序，备选审计程序 ZV--d'YiEm
amend 修改，修订 :m `D
amortisation 摊销 m}z6Bbis 0
analytical capacity 分析能力 )(,O~w
analytical procedures 分析性程序 /W
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annual financial statements 年度会计报表，年度财务报表 CF>&mXg\
appendix 附录，附表 IM1&g7Qs2
applicable 适用的 $ ,K@xq5
applicable laws and regulations 适用的法规 (nO2+@ !
application systems 应用系统 Q c
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apply consistently 一贯地执行，一贯地实施 =RHtugwy
appropriate 适当的，合适的； <n ,QSy#
征用，挪用 -r,v3n
appropriate authorization 适当的授权 H< |}p Z
appropriateness of audit evidence 审计证据的适当性 6/ 5c|
approval 批准，核准 pnuo;r s
assertion (会计报表上的)认定；确认 ?;o0~][!
assessed level of control risk 对控制风险的评估，控制风险的评估水平 Pd+ *syOM
asset 资产，财产 8 SU0q9X.
asset restructuring 资产重组 pfZ[YC-
assignment of duties 职责的划分 f?:=@35
assistant 助理，助理人员 NxF:s,a6
associated company 联属公司，联营公司 3Iq vc v
association 联合，结合；协会，社团 kcU n GiP
assumption 假设，假定 6fw7\u
at a given date 在某一特定时日 {X<g93
attestation 鉴证，公证 +@]k[9
attestation service 鉴证服务 gH
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audit adjustment 审计调整 gbYM1guiD
audit areas 审计领域 eyh}O
audit conclusion 审计结论 "8%$,rG1&
audit effectiveness 审计效果 \)5mO 8w
audit efficiency 审计效率 9n i
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audit engagement letter 审计业务约定书 L~ f~XgQ
audit evidence 审计证据 ll0y@@Iy
audit fee 审计费 5wW5
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audit files 审计档案 [_jw8`
audit findings 审计中发现的事项 @?e~l:g})g
audit implementation stage 审计实施阶段 R d HCb k
audit mark 审计标识 2H w 7V 3q
audit materiality 审计重要性 omg#[
audit method 审计方法 Ce-=
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audit objective 审计目标，审计目的 t]0DT_iE
audit of financial statements 会计报表审计，财务报表审计 k={1zl ;
audit opinion 审计意见 ]&H"EHC< $
audit period 被审计期间，被审计年度 h! uyTgq
audit plan 审计计划 #w%-IhP
audit planning 编制审计计划，制定审计计划，审计计划 KDb j
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audit planning stage 审计计划阶段 J:"@S%gy%
audit procedure 审计程序 L7 54odc
audit programme 审计程序表，具体审计计划 D N)o|p
audit report 审计报告 =8#.=J[/
audit report with a disclaimer of opinion 拒绝表示意见审计报告 9QX!HQ|5y8
audit report with a qualified opinion 有保留意见的审计报告 VoYL}67c
audit report with an adverse opinion 否定意见的审计报告 9[JUJ,#X'0
audit report with dual dates 双重日期审计报告 ;o'r@4^&$R
audit reporting stage 审计报告阶段 2~\SUGW-
audit responsibility 审计责任 "P?O1
audit results 审计结果 T16gq-h'
audit risk 审计风险 'm`}XGUBS
audit sampling 审计抽样 m5
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audit sampling techniques 审计抽样方法，审计抽样技术 {
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audit strategies 审计策略 N@tKgx
audit summary 审计总结，审计小结 mWYrUI
audit team 审计小组 Z[w}PN,xV
audit test 审计测试 ) V~=B]
audit trail 审计轨迹 [uGsF0#e
audit work 审计工作 yYGs] +
audit working paper 审计工作底稿 f8[O]MrO;
audited financial statement 审计会计报表，已审计财务报表 - a@e28Y
Auditing Guidelines (the～) 审计规范指南 vGlVr.)
auditing standards 审计准则 p~3 x=X4
audit-oriented working paper (审计)业务类工作底稿 sQA_ 6]`
authorisation 授权 `B"sy8}x
authorisation of transaction 交易的授权 z H-a%$5
availability 可获得性 smfI+Z S "
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balance 余额；差额；平衡 i,^3aZwJ'
balance sheet 资产负债表 Y!oLNGY
bank 银行 >i*,6Psl[Z
bank account 银行账户，银行户头 @Q,Q"c2
bank statement 银行对账单 VO eVS&}
barter transaction 易货交易，以物换物交易 !@ ]IJ"\
basis of audit 审计依据 "G%</G8M
basis of preparation (会计报表的)编制基础 2#:p:R8I>
book of account 账目，账簿 @%x2d1FS
borrowing 借款，贷款，借债 Lfi6b %/z
branch 分支，分支机构，分店 V'{\g |)
brought forward (账户余额等的)承上年，承上期，承上页 ^wWbW&<Tg
budget 预算 mj$Ucql
building 建筑物；大楼 1|4,jm $
business conditions 业务情况，经营情况
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business licence (企业等的)营业执照
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business relation 业务关系 P~{8L.w!>W
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