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 H@IX$+;z
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审计词汇英汉对照 O8u"Y0$*w
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ability to continue as a going concern 持续经营能力 M/V
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acceptability 可接受性，可接受程度 x6DH0*[.
acceptable level of detection risk 检查风险的可接受水平 6%S>~L66
acceptance of engagement 接受委托 ^DZiz[X+|
accepting the engagement for the first time 首次接受委托 \yG_wZs
access to asset 对资产的接触 4kX x(FE
according to 根据，依据，依照 *C\ 4%l
account balance 账户余额 wuYo@DDU#
account for 对……进行会计处理，核算；解释 Y_/Kd7,\~
accounting 会计，会计学 r ~s03g0
accounting advisory serve 会计咨询服务
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accounting firm 会计师事务所 b}"/K$` Fd
accounting information 会计信息，会计资料 M
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accounting period 会计期间 R:.7 c(s
accounting policies 会计政策 30H:x@='9
accounting professional bodies 会计职业组织，会计职业团体 D"x ~bs?V\
accounting records 会计记录 2:DpnLU5
accounting responsibility 会计责任 L a9@h"
accounting service 会计服务 Fah}#,
accounting standards 会计准则 3b &W=1J
Accounting Standards for Business Enterprises 企业会计准则 %Vt@7SwRJ
accounting system 会计系统 Y" l!3^
accounting treatment 会计处理
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accuracy 准确性，精确性 u|:VQzPd-
additional audit procedures 追加审计程序 d'3'{C|kk
addressee 收件人，收信人 T@Q <oNU
Administration of State-owned Assets (the～) 国有资产管理局 G,"$Erx
administrative laws and regulations 行政法规 vY;Lc
adverse impact 不利影响，负面影响 !m(6/*PAl
adverse opinion 反对意见 Y#t"..mc'
advisory group 咨询组，顾问组 >8AtT=}w
agency fee 代理费，代理费用 NX=dx&i >+
aggregate 总计，合计为…… b6/:reH{
alternation of document and record 变造文件和记录 #& 8 Opo(
alternative audit procedures 替代审计程序，备选审计程序 1$Hf`h2
amend 修改，修订 pP/o2
amortisation 摊销 3p4bOT5
analytical capacity 分析能力 mMj
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analytical procedures 分析性程序 73<iK]*c
annual financial statements 年度会计报表，年度财务报表 ZR QPOy
appendix 附录，附表 ^ #t<ILUa
applicable 适用的 E
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applicable laws and regulations 适用的法规 blPC"3}3Vd
application systems 应用系统 ud#8`/!mq
apply consistently 一贯地执行，一贯地实施 mE7Jv)@
appropriate 适当的，合适的； T ]zjJwa
征用，挪用 cXCczqabv
appropriate authorization 适当的授权 Z\7bp&&
appropriateness of audit evidence 审计证据的适当性 G7=8*@q>:
approval 批准，核准 ut,"[+ J
assertion (会计报表上的)认定；确认 U92hv~\
assessed level of control risk 对控制风险的评估，控制风险的评估水平 0,3 ' :Df
asset 资产，财产 Q?;ntzi
asset restructuring 资产重组 z"vgwOP su
assignment of duties 职责的划分 = N0cz%
assistant 助理，助理人员 U D(#u 3z
associated company 联属公司，联营公司 {vH8X(m
association 联合，结合；协会，社团 "nefRz%j+
assumption 假设，假定 #FQV
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at a given date 在某一特定时日 ]s S oIT
attestation 鉴证，公证 1 `AE]
attestation service 鉴证服务 h
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audit adjustment 审计调整 1
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audit areas 审计领域 `&6]P :_qp
audit conclusion 审计结论 ;Dgp
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audit effectiveness 审计效果 a[!d)Y:zx
audit efficiency 审计效率 N~kYT\$b#
audit engagement letter 审计业务约定书 lpM{@ JC
audit evidence 审计证据 [eN{Ft0x
audit fee 审计费 %jf gncW
audit files 审计档案
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audit findings 审计中发现的事项 qs b4@jt+
audit implementation stage 审计实施阶段 x M[#Ah)
audit mark 审计标识 sP
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audit materiality 审计重要性 R{B~No w3
audit method 审计方法 &Os Ritj
audit objective 审计目标，审计目的 Qw-qcG
audit of financial statements 会计报表审计，财务报表审计 s#fmGe"8
audit opinion 审计意见 # 0 (\s@r.
audit period 被审计期间，被审计年度 `ouzeu9}
audit plan 审计计划 5`DH\VD.j
audit planning 编制审计计划，制定审计计划，审计计划 % G&v@R
audit planning stage 审计计划阶段 f*~fslY,o
audit procedure 审计程序 pk4&-iu9
audit programme 审计程序表，具体审计计划 sJlKN
audit report 审计报告 HXQ r tJ
audit report with a disclaimer of opinion 拒绝表示意见审计报告 =R "tnjR
audit report with a qualified opinion 有保留意见的审计报告 <i6M bCB
audit report with an adverse opinion 否定意见的审计报告 eH8.O
audit report with dual dates 双重日期审计报告 Sx"I]N
audit reporting stage 审计报告阶段 1hWz%c|
audit responsibility 审计责任 9 JtG&^*
audit results 审计结果 4#9-Z6kOk
audit risk 审计风险 J_@4 J7
audit sampling 审计抽样 :[39g;V}c
audit sampling techniques 审计抽样方法，审计抽样技术 ?0a 0 R
audit strategies 审计策略 C=cTj7Ub
audit summary 审计总结，审计小结 )]R?v,9*D
audit team 审计小组 0}V'\=F454
audit test 审计测试 ~dLZ[6Z
audit trail 审计轨迹 J5T#}!f
audit work 审计工作 Hdx|k=-Q^
audit working paper 审计工作底稿 <hbbFL}|%
audited financial statement 审计会计报表，已审计财务报表 >cb
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Auditing Guidelines (the～) 审计规范指南 5XHk RcESZ
auditing standards 审计准则 dFFqs& c Q
audit-oriented working paper (审计)业务类工作底稿 0Kk*~gR?
authorisation 授权 m~eWQ_a]C@
authorisation of transaction 交易的授权 O :^[4$~
availability 可获得性 O2dgdtm
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balance 余额；差额；平衡 ^aCYh[=
balance sheet 资产负债表 '[^2uQc
bank 银行 9iCud6H,
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bank account 银行账户，银行户头 bn35f<+
bank statement 银行对账单 zOdK
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barter transaction 易货交易，以物换物交易 )M 0O=Cl1
basis of audit 审计依据 yFo5 pKF.J
basis of preparation (会计报表的)编制基础 |Ze}bM=N
book of account 账目，账簿 )}!'VIe^!
borrowing 借款，贷款，借债 Uzn|)OfWP
branch 分支，分支机构，分店 ]:s|.C%q I
brought forward (账户余额等的)承上年，承上期，承上页 E;H(jVZ
budget 预算 |lwN!KVQ,
building 建筑物；大楼 *Mc \7D
business conditions 业务情况，经营情况 z:5ROlk 0
business licence (企业等的)营业执照 u_8 22Z
business relation 业务关系 4/WCs$
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