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 *C7F2o
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ability to continue as a going concern 持续经营能力 E{% SR
acceptability 可接受性，可接受程度 g*J@[y;
acceptable level of detection risk 检查风险的可接受水平 &I/qG`W
acceptance of engagement 接受委托 ! ),t"Ae?>
accepting the engagement for the first time 首次接受委托 Ac`;st%l.
access to asset 对资产的接触 +rc SL8C
according to 根据，依据，依照 y`S o&:1
account balance 账户余额 - {{[cT I
account for 对……进行会计处理，核算；解释 S)7/0N79A
accounting 会计，会计学 R,,Qt
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accounting advisory serve 会计咨询服务 2+Yb
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accounting firm 会计师事务所 | ##GIIv;i
accounting information 会计信息，会计资料 Z9[+'ZWt
accounting period 会计期间 .3X Y&6
accounting policies 会计政策 Q4Q pn
accounting professional bodies 会计职业组织，会计职业团体 hqD
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accounting records 会计记录
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accounting responsibility 会计责任 IPtvuEju\
accounting service 会计服务 :c=.D;,
accounting standards 会计准则 y}"7e)|t%
Accounting Standards for Business Enterprises 企业会计准则 7u|B ](FS
accounting system 会计系统 nB ] Ia?
accounting treatment 会计处理 i=#F)AD^5#
accuracy 准确性，精确性 J 'Sm0
additional audit procedures 追加审计程序 #
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addressee 收件人，收信人 HdNnUDb$B
Administration of State-owned Assets (the～) 国有资产管理局 suVm g-d
administrative laws and regulations 行政法规 i=rH 7k
adverse impact 不利影响，负面影响 [Y/:@t "2y
adverse opinion 反对意见 Qi hdn66
advisory group 咨询组，顾问组 O|'1B>X
agency fee 代理费，代理费用 ;gB `YNL
aggregate 总计，合计为…… =w%O a<
alternation of document and record 变造文件和记录 <[i}n5 5
alternative audit procedures 替代审计程序，备选审计程序 (ML haux-
amend 修改，修订 z9
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amortisation 摊销 `h UHel;6
analytical capacity 分析能力 #ekM "p
analytical procedures 分析性程序 N
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annual financial statements 年度会计报表，年度财务报表 (CE7j<j
appendix 附录，附表 DQ80B)<O
applicable 适用的 ;G d~YGW^#
applicable laws and regulations 适用的法规 #/70!+J_UF
application systems 应用系统 -LWK*q[J;*
apply consistently 一贯地执行，一贯地实施 e.vtEQV9
appropriate 适当的，合适的； 5o 0Ch
征用，挪用 ]?K.
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appropriate authorization 适当的授权 ar ^i|`D
appropriateness of audit evidence 审计证据的适当性 Tv$s
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approval 批准，核准 @PSL s *
assertion (会计报表上的)认定；确认 VW<0Lt3
assessed level of control risk 对控制风险的评估，控制风险的评估水平 >*1}1~uU`'
asset 资产，财产 =.Tv)/ea
asset restructuring 资产重组 y7lWeBnC
assignment of duties 职责的划分 )jDJMi_[
assistant 助理，助理人员
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associated company 联属公司，联营公司 ;rHO&(h-
association 联合，结合；协会，社团 2`bdrRD0
assumption 假设，假定 n}n E cXb
at a given date 在某一特定时日 KoBW}x9Jp
attestation 鉴证，公证 [ hh/1[
attestation service 鉴证服务 ;[ '
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audit adjustment 审计调整 Es4qPB`g.
audit areas 审计领域 m%r/O&g
audit conclusion 审计结论 ,6"l (]0
audit effectiveness 审计效果 ))T>jh
audit efficiency 审计效率 #Dy?GB08
audit engagement letter 审计业务约定书
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audit evidence 审计证据 J/x2qQ$9
audit fee 审计费 {/8Q)2*>0
audit files 审计档案 E"PcrWB&
audit findings 审计中发现的事项 Lx[
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audit implementation stage 审计实施阶段 v ~)LO2y
audit mark 审计标识 '7 )"
audit materiality 审计重要性 ^ c%N/V
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audit method 审计方法 TzG]WsY_
audit objective 审计目标，审计目的 \}" m'(\c
audit of financial statements 会计报表审计，财务报表审计 27Emm
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audit opinion 审计意见 ~Y!kB:D5;~
audit period 被审计期间，被审计年度 ULqoCd%bK
audit plan 审计计划 l*=aMjd?
audit planning 编制审计计划，制定审计计划，审计计划 #"*e+.j[;
audit planning stage 审计计划阶段 SNpi=K!yn
audit procedure 审计程序 L}k/9F.5
audit programme 审计程序表，具体审计计划 ;;U :Jtn2
audit report 审计报告 svhI3 "r
audit report with a disclaimer of opinion 拒绝表示意见审计报告 < V&5P3)d9
audit report with a qualified opinion 有保留意见的审计报告 p( LZ)7/
audit report with an adverse opinion 否定意见的审计报告 x3G :(YfO
audit report with dual dates 双重日期审计报告 7jG(< !,
audit reporting stage 审计报告阶段 |oFAGP1
audit responsibility 审计责任 I PCGt{B~
audit results 审计结果 Yl^mAS[w&
audit risk 审计风险 Xrq
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audit sampling 审计抽样 $' wq1u
audit sampling techniques 审计抽样方法，审计抽样技术 i@P
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audit strategies 审计策略
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audit summary 审计总结，审计小结 )%Iv[TB[
audit team 审计小组 ,FSrn~-j9
audit test 审计测试 gFN 9jM
audit trail 审计轨迹 !36]ud&
audit work 审计工作 r6.d s^
audit working paper 审计工作底稿 H`QQG!
audited financial statement 审计会计报表，已审计财务报表 :#t*K6dz
Auditing Guidelines (the～) 审计规范指南 1Y j~fb(
auditing standards 审计准则 o>]`ac0b}Y
audit-oriented working paper (审计)业务类工作底稿 5Fe
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authorisation 授权 ?&+9WJ<M
authorisation of transaction 交易的授权 EG<s_d?
availability 可获得性 @x&P9M0g
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balance 余额；差额；平衡 #1nJ(-D+
balance sheet 资产负债表 2f:^S/.A
bank 银行 _8?o'<!8?^
bank account 银行账户，银行户头 2t#L:vY
bank statement 银行对账单 _GYMPq\%L#
barter transaction 易货交易，以物换物交易 _=XX~^I,
basis of audit 审计依据 2\ <.0
basis of preparation (会计报表的)编制基础 :D:DnVZ-[@
book of account 账目，账簿
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borrowing 借款，贷款，借债 V|D] M{O
branch 分支，分支机构，分店 @z`@f"l
brought forward (账户余额等的)承上年，承上期，承上页 P5 <vf
budget 预算
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building 建筑物；大楼 qdD)e$XW,
business conditions 业务情况，经营情况 L@Nu/(pB=
business licence (企业等的)营业执照 afG{lWE)
business relation 业务关系 @* ust>7
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