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 {W-5:~?"
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审计词汇英汉对照 :MK=h;5Z
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ability to continue as a going concern 持续经营能力 aQga3;S!
acceptability 可接受性，可接受程度 ;xhOj<:
acceptable level of detection risk 检查风险的可接受水平 2@sr:,\1
acceptance of engagement 接受委托 +)zDA:2Wa"
accepting the engagement for the first time 首次接受委托 }X.>4\B5
access to asset 对资产的接触 %Mh Q
according to 根据，依据，依照 U{"f.Z:Ydo
account balance 账户余额 FW_G\W.
account for 对……进行会计处理，核算；解释 MvBD@`&
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accounting 会计，会计学 Mxo6fn6-46
accounting advisory serve 会计咨询服务 QGXQ {
accounting firm 会计师事务所 *_ PPrx5
accounting information 会计信息，会计资料 3&$Nd
accounting period 会计期间 TiQ^}
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accounting policies 会计政策 7^Na9]P Y
accounting professional bodies 会计职业组织，会计职业团体
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accounting records 会计记录 IJ0#iA. T
accounting responsibility 会计责任 ` YU=~xQ
accounting service 会计服务 BMdSf (l
accounting standards 会计准则 xkM] J)C
Accounting Standards for Business Enterprises 企业会计准则 3524m#4&@
accounting system 会计系统 x )3~il5
accounting treatment 会计处理 yQ'eu;+]
accuracy 准确性，精确性 Lbsr_*4t
additional audit procedures 追加审计程序 t-!m
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addressee 收件人，收信人 4#_$@ r
Administration of State-owned Assets (the～) 国有资产管理局 Q70b EHLA
administrative laws and regulations 行政法规 ~\ [?wN
adverse impact 不利影响，负面影响 ~H u"yAR
adverse opinion 反对意见 y+ A{Y
advisory group 咨询组，顾问组 JD ]OIh
agency fee 代理费，代理费用 2
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aggregate 总计，合计为…… p-,Iio+
alternation of document and record 变造文件和记录 ;T>+,
alternative audit procedures 替代审计程序，备选审计程序 5KJ%]B(H2
amend 修改，修订 Ib6(Bp9.L
amortisation 摊销
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analytical capacity 分析能力 =-Nsc1&
analytical procedures 分析性程序 ~p\n&{P0
annual financial statements 年度会计报表，年度财务报表 nkRK +~>
appendix 附录，附表 5}Xv L'
applicable 适用的 =T4u ":#N;
applicable laws and regulations 适用的法规 1A^1@ ^{m'
application systems 应用系统 =*O= E@]
apply consistently 一贯地执行，一贯地实施 1%jH^,t/m
appropriate 适当的，合适的； IC/ Q
征用，挪用 [Tp% "f1
appropriate authorization 适当的授权 x,\!DLq:p
appropriateness of audit evidence 审计证据的适当性 Oc~aW3*A(
approval 批准，核准 oNIFx5*Z
assertion (会计报表上的)认定；确认 %'0&ElQ
assessed level of control risk 对控制风险的评估，控制风险的评估水平 *T1~)z}j<
asset 资产，财产 W$' 0Dc
asset restructuring 资产重组 B?3juyB`--
assignment of duties 职责的划分 3;l "
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assistant 助理，助理人员 W Y:s
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associated company 联属公司，联营公司 "r. .
association 联合，结合；协会，社团 .,M;huRg
assumption 假设，假定 `%=<R-/#7S
at a given date 在某一特定时日
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attestation 鉴证，公证 6,+nRiZ
attestation service 鉴证服务 =|,A%ZGF$
audit adjustment 审计调整 #\ #3r
audit areas 审计领域 8W -@N
audit conclusion 审计结论 3D_"y Z
audit effectiveness 审计效果 ah+j!e
audit efficiency 审计效率 LuS+_|]x
audit engagement letter 审计业务约定书 hcyO97@r
audit evidence 审计证据
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audit fee 审计费 :YNp8!?T ?
audit files 审计档案 Q["t eo]DQ
audit findings 审计中发现的事项 >1ZJ{s e
audit implementation stage 审计实施阶段 D:JS)+]
audit mark 审计标识 3sbK 7,4
audit materiality 审计重要性 n8u*JeN
audit method 审计方法 Q7GY3X*kA
audit objective 审计目标，审计目的 z"UPyW1?
audit of financial statements 会计报表审计，财务报表审计 @G*. 1;jO
audit opinion 审计意见
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audit period 被审计期间，被审计年度 ,@.EpbB
audit plan 审计计划 Mu2`ODe]
audit planning 编制审计计划，制定审计计划，审计计划 }C,O
audit planning stage 审计计划阶段 B4Lx{u no
audit procedure 审计程序 ;GOz>pg
audit programme 审计程序表，具体审计计划 &z
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audit report 审计报告 l r~g G3
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Uf$i3
audit report with a qualified opinion 有保留意见的审计报告 g _z/{1$
audit report with an adverse opinion 否定意见的审计报告 }l;Lxb2`
audit report with dual dates 双重日期审计报告 .Dw,"VHP
audit reporting stage 审计报告阶段 XYfv(y
audit responsibility 审计责任 E FY@Y[
audit results 审计结果 k g >>D
audit risk 审计风险 1mH\k5xu
audit sampling 审计抽样 o~1 Kp!U
audit sampling techniques 审计抽样方法，审计抽样技术 Phs-(3
audit strategies 审计策略 f$F*3
audit summary 审计总结，审计小结 "HlgRp]u
audit team 审计小组 &leK}je [
audit test 审计测试 CdZ BG
audit trail 审计轨迹 n7l%gA*
audit work 审计工作 ; Lq l_1
audit working paper 审计工作底稿 \ZH&LPAY
audited financial statement 审计会计报表，已审计财务报表 ' ~Q 2!F
Auditing Guidelines (the～) 审计规范指南 s| -FH X
auditing standards 审计准则 9 wh2f7k
audit-oriented working paper (审计)业务类工作底稿 yI)~]K
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authorisation 授权 8C7Z{@A&#
authorisation of transaction 交易的授权 hfrnxeM#~
availability 可获得性 FxRXPt
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balance 余额；差额；平衡 Y*LaBxt Q
balance sheet 资产负债表 YnTB&GPxl
bank 银行 .C bGDZ
bank account 银行账户，银行户头 b ,<9
bank statement 银行对账单 0 X9Y~TM%
barter transaction 易货交易，以物换物交易 <Q5Le dN
basis of audit 审计依据 'C>U=cE7
basis of preparation (会计报表的)编制基础 2]WE({P
book of account 账目，账簿 P Sx304
borrowing 借款，贷款，借债 $nPAm6 mH
branch 分支，分支机构，分店 ,Em$ !n
brought forward (账户余额等的)承上年，承上期，承上页 Q@QFV~
budget 预算 :&w{\-0{
building 建筑物；大楼 m,_d^
business conditions 业务情况，经营情况 Q0cRH"!:
business licence (企业等的)营业执照 A6"Hk0Hf
business relation 业务关系 Ph,- sR
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