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 Zz:%KUl3
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审计词汇英汉对照 ~$^ >Vo
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ability to continue as a going concern 持续经营能力 r~Q E}00@^
acceptability 可接受性，可接受程度 1D [>oK\
acceptable level of detection risk 检查风险的可接受水平 6/g
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acceptance of engagement 接受委托 ^a
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accepting the engagement for the first time 首次接受委托 XGe;v~L
access to asset 对资产的接触 W<^t2 j'
according to 根据，依据，依照 M(\{U"%@?
account balance 账户余额 0x*|X@ 6\
account for 对……进行会计处理，核算；解释 3
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accounting 会计，会计学 zNo"P[J8
accounting advisory serve 会计咨询服务 :}#)ip r
accounting firm 会计师事务所 mb3aUFxA;
accounting information 会计信息，会计资料 L|(U %$
accounting period 会计期间 2-UD^;0
accounting policies 会计政策 1Lje.%(E
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accounting professional bodies 会计职业组织，会计职业团体 }|8^+V&
accounting records 会计记录 _~umE/tz
accounting responsibility 会计责任 6
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accounting service 会计服务 ui`EODhA(
accounting standards 会计准则 & '
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Accounting Standards for Business Enterprises 企业会计准则 6M_ W(
accounting system 会计系统 w9"~NK8xzM
accounting treatment 会计处理 %}~(%@qB>+
accuracy 准确性，精确性 6pC1 C.
additional audit procedures 追加审计程序 f9y+-GhaD
addressee 收件人，收信人 qvWi;
Administration of State-owned Assets (the～) 国有资产管理局 c}),yQ|!:
administrative laws and regulations 行政法规 s7 :_!Nd@8
adverse impact 不利影响，负面影响 H13\8Te{
adverse opinion 反对意见 x2H IS xg
advisory group 咨询组，顾问组 "+&pd!\
agency fee 代理费，代理费用 [%6 )
aggregate 总计，合计为…… 2g_ mQT
alternation of document and record 变造文件和记录 aYc<C$:NC"
alternative audit procedures 替代审计程序，备选审计程序 KM qGWO*
amend 修改，修订 M5:*aCN6P
amortisation 摊销 Rq?t=7fX)
analytical capacity 分析能力 8a8D0}'
analytical procedures 分析性程序 y |0/;SjV
annual financial statements 年度会计报表，年度财务报表 ^ )!eiM
appendix 附录，附表 ?< yYm;B
applicable 适用的 %8Y+Df;a x
applicable laws and regulations 适用的法规 N|"kuRN#
application systems 应用系统 Xnh&Kyz`v
apply consistently 一贯地执行，一贯地实施 suWO:]FR
appropriate 适当的，合适的； )~"0d;6_
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appropriate authorization 适当的授权 ;iJx
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appropriateness of audit evidence 审计证据的适当性 _tje xS'
approval 批准，核准
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assertion (会计报表上的)认定；确认 {^;7DV:
assessed level of control risk 对控制风险的评估，控制风险的评估水平 ~d\V>
asset 资产，财产 `]4(Z"R
asset restructuring 资产重组 !5[SNr3^
assignment of duties 职责的划分 >X iT[Ru
assistant 助理，助理人员 ;:R2 P@6f
associated company 联属公司，联营公司 ve.P{;;Ky
association 联合，结合；协会，社团 %{^|Av 1Uz
assumption 假设，假定 qJonzFp7
at a given date 在某一特定时日 fiU#\%uJg
attestation 鉴证，公证 gzW{h0iRr
attestation service 鉴证服务 lMg#zT !?
audit adjustment 审计调整 (=1zMZ o
audit areas 审计领域 A yn $,
audit conclusion 审计结论 ]WcN6|b+
audit effectiveness 审计效果 p__N6a
audit efficiency 审计效率 'q}f3u >
audit engagement letter 审计业务约定书 "j8=%J{
audit evidence 审计证据 L5|g \Y`
audit fee 审计费 fshG ~L7S9
audit files 审计档案 [Ne'2z
audit findings 审计中发现的事项 s0x/2z
audit implementation stage 审计实施阶段 ${ wp}<u_
audit mark 审计标识 jpW_q+^?
audit materiality 审计重要性 o#z$LT
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audit method 审计方法 ?0JNaf
audit objective 审计目标，审计目的 Tj<B;f!u
audit of financial statements 会计报表审计，财务报表审计 tgl 4p Ac
audit opinion 审计意见 MujEjD "|
audit period 被审计期间，被审计年度 Y2dml!QM
audit plan 审计计划 Ar?ZU ASJ
audit planning 编制审计计划，制定审计计划，审计计划 R(P(G;#j
audit planning stage 审计计划阶段 #QSSpsF@
audit procedure 审计程序 I I~91IEk
audit programme 审计程序表，具体审计计划 <1* \ ~CX
audit report 审计报告 I=P<RG7j)
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Ux= B*m1@{
audit report with a qualified opinion 有保留意见的审计报告 GM)q\Hx{
audit report with an adverse opinion 否定意见的审计报告 BxQ,T@
audit report with dual dates 双重日期审计报告 ?(Plb&kR
audit reporting stage 审计报告阶段 :kwDa
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audit responsibility 审计责任 T
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audit results 审计结果 )z4eRs F|
audit risk 审计风险 "f~OC<GdYs
audit sampling 审计抽样 15' fU!
audit sampling techniques 审计抽样方法，审计抽样技术 3=Rk(%:;
audit strategies 审计策略 \M0's& 1(
audit summary 审计总结，审计小结 zh\"sxL
audit team 审计小组 V3a6QcG
audit test 审计测试 GY0OVAW6'c
audit trail 审计轨迹 aXZ i 2
audit work 审计工作 `f~$h?}3-@
audit working paper 审计工作底稿 ov Xk~%_
audited financial statement 审计会计报表，已审计财务报表 E?BF8t_fTE
Auditing Guidelines (the～) 审计规范指南 ]A#:Uc5
auditing standards 审计准则 xpwy% uo
audit-oriented working paper (审计)业务类工作底稿 e:.?T \
authorisation 授权 Odh r=Hs
authorisation of transaction 交易的授权 :^> &t^E
availability 可获得性 |m@>AbR5dk
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balance 余额；差额；平衡 }? c%L8\
balance sheet 资产负债表 nvNF~)mu
bank 银行 e5 zi "~
bank account 银行账户，银行户头 8HIX$OX>2
bank statement 银行对账单 y+{)4ptg$<
barter transaction 易货交易，以物换物交易 Xrpvq(]
basis of audit 审计依据 fM*?i "j;Y
basis of preparation (会计报表的)编制基础 hJir_=
book of account 账目，账簿 m!P<#
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borrowing 借款，贷款，借债 y"U)&1 c%
branch 分支，分支机构，分店 ZBN,%P!P0
brought forward (账户余额等的)承上年，承上期，承上页 3=} P l,
budget 预算 u$(ei2f
building 建筑物；大楼 p FwJ:
business conditions 业务情况，经营情况 BS?$eai@:9
business licence (企业等的)营业执照 #)[.Xz:U
business relation 业务关系 Vx> Q
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