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 Cg`lQY U
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审计词汇英汉对照 P B5h5eX
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ability to continue as a going concern 持续经营能力 p4UEhT
acceptability 可接受性，可接受程度 hlze ]d?z
acceptable level of detection risk 检查风险的可接受水平 5;^1Ab0
acceptance of engagement 接受委托 D i4GaKa/
accepting the engagement for the first time 首次接受委托 HIvSpO
access to asset 对资产的接触 3]9 Rmx
according to 根据，依据，依照 H{S+^'5Y.
account balance 账户余额 v-q-CI? B#
account for 对……进行会计处理，核算；解释 :l1 -s]
accounting 会计，会计学 N mxh zjJ
accounting advisory serve 会计咨询服务 uozq ^sy
accounting firm 会计师事务所 M6^
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accounting information 会计信息，会计资料 y@1QVt04
accounting period 会计期间 J:&.[
accounting policies 会计政策 HuU $x ;~
accounting professional bodies 会计职业组织，会计职业团体 ~1twG G_;
accounting records 会计记录 8TP~=qU
accounting responsibility 会计责任 -;&I S
accounting service 会计服务 >P\eHR,{-
accounting standards 会计准则 jWi~Q o +
Accounting Standards for Business Enterprises 企业会计准则 j X (${j<
accounting system 会计系统 4\ *:Lc,-
accounting treatment 会计处理 B7|%N=S%/
accuracy 准确性，精确性 #W3H;'~/5
additional audit procedures 追加审计程序 bM:4i1Z
addressee 收件人，收信人 V+@ }dJS
Administration of State-owned Assets (the～) 国有资产管理局 ^,AE;Z T7
administrative laws and regulations 行政法规 r =vY-p
adverse impact 不利影响，负面影响 0j6b5<Gpc*
adverse opinion 反对意见 wQjYH!u,YZ
advisory group 咨询组，顾问组 I }0 ? d
agency fee 代理费，代理费用 ^" 54Q^SH
aggregate 总计，合计为…… Y&U-d{"
alternation of document and record 变造文件和记录 ZeU){CB
alternative audit procedures 替代审计程序，备选审计程序 V\{@c%xW
amend 修改，修订 =N{?ll6x7g
amortisation 摊销 @f p@1n
analytical capacity 分析能力 Q#Zazvk
analytical procedures 分析性程序 "c]9Q %
annual financial statements 年度会计报表，年度财务报表 K\XQ E50
appendix 附录，附表 Tj_K5uccU}
applicable 适用的 S#B%[3@
applicable laws and regulations 适用的法规 fKq r$59>
application systems 应用系统 V;"2=)X
apply consistently 一贯地执行，一贯地实施 X';qcn_^
appropriate 适当的，合适的； ecJjE
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appropriate authorization 适当的授权 7 vFmB
appropriateness of audit evidence 审计证据的适当性
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approval 批准，核准 CLV T5pj='
assertion (会计报表上的)认定；确认 kc P ZIP:
assessed level of control risk 对控制风险的评估，控制风险的评估水平 f'(F'TE
asset 资产，财产 -Pt E+R[A
asset restructuring 资产重组 T &>65`L
assignment of duties 职责的划分 R+(f~ j'
assistant 助理，助理人员 oST)E5X;7
associated company 联属公司，联营公司 )V[j~uOU)]
association 联合，结合；协会，社团
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assumption 假设，假定 ( 'C)S)98C
at a given date 在某一特定时日 ~K3Lbd|
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attestation 鉴证，公证 "U 4c'i W
attestation service 鉴证服务 j y5[K.
audit adjustment 审计调整 [m
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audit areas 审计领域 YtSY
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audit conclusion 审计结论 f
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audit effectiveness 审计效果 X=)L$Kd7
audit efficiency 审计效率 \i//Aq
audit engagement letter 审计业务约定书 9c k"JMla
audit evidence 审计证据
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audit fee 审计费 vnQFq
audit files 审计档案 fg#e*7Odn
audit findings 审计中发现的事项 SH =S>
audit implementation stage 审计实施阶段 H+Bon=$cE!
audit mark 审计标识 ~( XaXu
audit materiality 审计重要性 :'C?uk ?
audit method 审计方法 UR _ Ty59
audit objective 审计目标，审计目的 bF_0',W
audit of financial statements 会计报表审计，财务报表审计 Sq_.RU
audit opinion 审计意见 hDW_a y 4
audit period 被审计期间，被审计年度 .$ x}~Sw
audit plan 审计计划 [|eIax xR,
audit planning 编制审计计划，制定审计计划，审计计划 @Q2E1Uu%
audit planning stage 审计计划阶段 ~zac.:a8
audit procedure 审计程序 R(^Sse
audit programme 审计程序表，具体审计计划 :6t73\O
audit report 审计报告 |mn} wNUN]
audit report with a disclaimer of opinion 拒绝表示意见审计报告 $A{$$ 8P
audit report with a qualified opinion 有保留意见的审计报告 2 SD
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audit report with an adverse opinion 否定意见的审计报告 5~DKx7P!Z
audit report with dual dates 双重日期审计报告 9(S=0<
audit reporting stage 审计报告阶段 h
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audit responsibility 审计责任 Y_ne?/sZE
audit results 审计结果 N Jr)f
audit risk 审计风险 SUMfeb W5
audit sampling 审计抽样 Ay qs~&{
audit sampling techniques 审计抽样方法，审计抽样技术 %pOz%v~
audit strategies 审计策略 Y B4
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audit summary 审计总结，审计小结 P (7el
audit team 审计小组 |&WYu,QQ4
audit test 审计测试 GiuE \J9i
audit trail 审计轨迹 urx?p ^c
audit work 审计工作 O*?^a7Z)4
audit working paper 审计工作底稿 5p!{#r6m
audited financial statement 审计会计报表，已审计财务报表 ll$mRC
Auditing Guidelines (the～) 审计规范指南 a1 I-d=]
auditing standards 审计准则 ?;P6#ByR
audit-oriented working paper (审计)业务类工作底稿 rqN+0CT
authorisation 授权 i7h^L) M
authorisation of transaction 交易的授权 !\%JOf}
availability 可获得性 G 5t7KI
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balance 余额；差额；平衡 >@ bU8}rT
balance sheet 资产负债表 DKMkCPX%
bank 银行 3Q62H+MC
bank account 银行账户，银行户头 H9TeMY
bank statement 银行对账单 } #e=*8F7
barter transaction 易货交易，以物换物交易 -th.(eAx
basis of audit 审计依据 l6WEx
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basis of preparation (会计报表的)编制基础 &XC d2
book of account 账目，账簿 Z.@n
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borrowing 借款，贷款，借债 VM<0_R24z
branch 分支，分支机构，分店 L7rr/D
brought forward (账户余额等的)承上年，承上期，承上页 dba_(I ~y
budget 预算 m ne)c[Qn
building 建筑物；大楼 y,&[OrCm^\
business conditions 业务情况，经营情况 lc5(^ ~
business licence (企业等的)营业执照 iC iKr aW
business relation 业务关系 |/l ] ]+
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