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 N?Z?g_a8
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ability to continue as a going concern 持续经营能力 Ij8tBT?jlL
acceptability 可接受性，可接受程度 9%wpp NT/
acceptable level of detection risk 检查风险的可接受水平 f: SF&t*
acceptance of engagement 接受委托 n"
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accepting the engagement for the first time 首次接受委托 a]k&$
access to asset 对资产的接触 +!Ltn
according to 根据，依据，依照 !RD,:\5V
account balance 账户余额 vOS0E^
account for 对……进行会计处理，核算；解释
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accounting 会计，会计学 LNb![Rq
accounting advisory serve 会计咨询服务 7 AiCQW f9
accounting firm 会计师事务所 + NY4j-O
accounting information 会计信息，会计资料 vB{b/xmah
accounting period 会计期间 a Fym&n\
accounting policies 会计政策 2I<T<hFW]
accounting professional bodies 会计职业组织，会计职业团体 P(;c`
accounting records 会计记录 9|`@cz w
accounting responsibility 会计责任 ^&.?kJM
accounting service 会计服务 #.)>geLC>9
accounting standards 会计准则 $5IrM 7i
Accounting Standards for Business Enterprises 企业会计准则 dNobvK
accounting system 会计系统 7y\g~?5N
accounting treatment 会计处理 ~}AP@t*
accuracy 准确性，精确性 Zy%Z]dF
additional audit procedures 追加审计程序 (AYS>8O&
addressee 收件人，收信人 /z 5lxS@#
Administration of State-owned Assets (the～) 国有资产管理局 [
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administrative laws and regulations 行政法规 B,>Fh X>h
adverse impact 不利影响，负面影响 |DD?3#G01
adverse opinion 反对意见 &>{>k<z
advisory group 咨询组，顾问组 4:'] 'E
agency fee 代理费，代理费用 u2< h<}Y
aggregate 总计，合计为…… qr c/Q;$
alternation of document and record 变造文件和记录 l/^-:RRNKi
alternative audit procedures 替代审计程序，备选审计程序 .B 13)$C
amend 修改，修订 aC: l;
amortisation 摊销 nS4S[|w"
analytical capacity 分析能力 8tMte!E
analytical procedures 分析性程序 ^Q>*f/.KN
annual financial statements 年度会计报表，年度财务报表 G{.+D2
appendix 附录，附表 ];;w/$zke
applicable 适用的 m-RY{DO+
applicable laws and regulations 适用的法规 De
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application systems 应用系统 A.O~'')X
apply consistently 一贯地执行，一贯地实施 ~ P_kr'o
appropriate 适当的，合适的； NO^t/(Z
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appropriate authorization 适当的授权 8 36m5/kH[
appropriateness of audit evidence 审计证据的适当性 [{F7Pc
approval 批准，核准 J36@Pf ]h
assertion (会计报表上的)认定；确认 0)5Sx /5'
assessed level of control risk 对控制风险的评估，控制风险的评估水平 a7\L-T+
asset 资产，财产 C4tl4 df9
asset restructuring 资产重组 M[u3]d
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assignment of duties 职责的划分 QtQ^"d65
assistant 助理，助理人员 Pfx71*u,
associated company 联属公司，联营公司 e0HP~&BRs
association 联合，结合；协会，社团 :, [ !8QP
assumption 假设，假定 i(;-n_:, `
at a given date 在某一特定时日 .~L 4#V{c~
attestation 鉴证，公证 5R `6zhf
attestation service 鉴证服务 QV$dKjMS
audit adjustment 审计调整 H$amt^|zQ4
audit areas 审计领域 m 1i+{((
audit conclusion 审计结论 -/c1qL dQ
audit effectiveness 审计效果 /'6[*]IZP
audit efficiency 审计效率 [V,
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audit engagement letter 审计业务约定书 \C#b@xLnX
audit evidence 审计证据 MIF[u:&
audit fee 审计费 ?]D+H%3[$i
audit files 审计档案 Xh AcC
audit findings 审计中发现的事项 OIty
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audit implementation stage 审计实施阶段 w s>Iyw.u
audit mark 审计标识 &W+G{W{3
audit materiality 审计重要性 j :Jdwf
audit method 审计方法 AdOAh y2H
audit objective 审计目标，审计目的 H)T# R?
audit of financial statements 会计报表审计，财务报表审计 w9<FX>@
audit opinion 审计意见 OCO,-(
audit period 被审计期间，被审计年度 -!G #")<
audit plan 审计计划 )^S^s >3
audit planning 编制审计计划，制定审计计划，审计计划 AJ lIA[Kt:
audit planning stage 审计计划阶段 jQeE07g
audit procedure 审计程序 1vK(^u[
audit programme 审计程序表，具体审计计划 < VR&= YJ
audit report 审计报告 rbun5&RCyW
audit report with a disclaimer of opinion 拒绝表示意见审计报告 vKf;&`^qE
audit report with a qualified opinion 有保留意见的审计报告 4*XP;`
audit report with an adverse opinion 否定意见的审计报告 soQzIx
audit report with dual dates 双重日期审计报告 ;
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audit reporting stage 审计报告阶段 J vJ!\6Q@
audit responsibility 审计责任 k,iV$,[ TF
audit results 审计结果 :'rZZeb'
audit risk 审计风险 FJ,\?ooGf
audit sampling 审计抽样 1fhK {9#
audit sampling techniques 审计抽样方法，审计抽样技术 k=~pA iRDN
audit strategies 审计策略 \
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audit summary 审计总结，审计小结 wQrPS
audit team 审计小组 2]RH)W86;
audit test 审计测试 ~uZLe\>K
audit trail 审计轨迹 $4*E\G8
audit work 审计工作 C\ 2 >7
audit working paper 审计工作底稿 f.84=epv
audited financial statement 审计会计报表，已审计财务报表 p9}c6{Wp
Auditing Guidelines (the～) 审计规范指南 k&_u\D"^"%
auditing standards 审计准则 X1V}%@3:
audit-oriented working paper (审计)业务类工作底稿 X.AWs=:-
authorisation 授权 h:Mn$VR,
authorisation of transaction 交易的授权 ($ B ]9*
availability 可获得性 f+aS2k(e>
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balance 余额；差额；平衡 3g#=sd!0O@
balance sheet 资产负债表 2\CkX
bank 银行 nP{sCH 1
bank account 银行账户，银行户头 19w,'}CGk
bank statement 银行对账单 sEJ;t0.LX
barter transaction 易货交易，以物换物交易 k#:@fH4{PA
basis of audit 审计依据 0e:QuV2X
basis of preparation (会计报表的)编制基础 ]7R&m)16
book of account 账目，账簿 nh&J3b}B!
borrowing 借款，贷款，借债 IJBJebqL
branch 分支，分支机构，分店 Or#+E2%1E
brought forward (账户余额等的)承上年，承上期，承上页 <
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budget 预算 uZ`d&CEh
building 建筑物；大楼 a. `JS
business conditions 业务情况，经营情况 -G<2R"Q#N
business licence (企业等的)营业执照 3|
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business relation 业务关系 cwWSNm|
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