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 Qe<c@i"
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审计词汇英汉对照 `Q^Vm3h
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ability to continue as a going concern 持续经营能力 &kOb#\11u
acceptability 可接受性，可接受程度 /Hc0~D4|x
acceptable level of detection risk 检查风险的可接受水平 Lj3q?>D*^6
acceptance of engagement 接受委托 V> eJ
accepting the engagement for the first time 首次接受委托 6 d CqS
access to asset 对资产的接触 !P)7t`X
according to 根据，依据，依照 `^E(
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account balance 账户余额 an?g'8! r:
account for 对……进行会计处理，核算；解释 gt P;Qw'
accounting 会计，会计学 s&O wVQ<M
accounting advisory serve 会计咨询服务 f1VA61z{)
accounting firm 会计师事务所 Z$@ XMq !
accounting information 会计信息，会计资料 7W#9ki1
accounting period 会计期间 j[1^#kE
accounting policies 会计政策 2TC7${^9}J
accounting professional bodies 会计职业组织，会计职业团体 "V_PWEi
accounting records 会计记录 p&\x*~6u
accounting responsibility 会计责任 <Gu dx>I
accounting service 会计服务 2|^bDg;W+u
accounting standards 会计准则 !NOvKC!
Accounting Standards for Business Enterprises 企业会计准则 Ib4 8`
accounting system 会计系统 ;c>Rjg&[
accounting treatment 会计处理 =mk7'A>l
accuracy 准确性，精确性 `Tf<w+H
additional audit procedures 追加审计程序 0 g(hY:
addressee 收件人，收信人 hMs}r,*
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 hE/y"SP3
adverse impact 不利影响，负面影响 RT2a:3 f
adverse opinion 反对意见 Uz!cVs?-
advisory group 咨询组，顾问组 WS0RvBvb
agency fee 代理费，代理费用 2 ? 7a\s
aggregate 总计，合计为…… 'W j Q
alternation of document and record 变造文件和记录 .~
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alternative audit procedures 替代审计程序，备选审计程序 HPj7i;?O
amend 修改，修订 _zO, VL
amortisation 摊销 J`3 p Xc$.
analytical capacity 分析能力 Zt[1RMO
analytical procedures 分析性程序 ',*
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annual financial statements 年度会计报表，年度财务报表 0)qLW&
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appendix 附录，附表 ]urcA,a
applicable 适用的 M+^+u 1QQ0
applicable laws and regulations 适用的法规 N1!
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application systems 应用系统 UkL'h&J
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apply consistently 一贯地执行，一贯地实施 'm"H*f
appropriate 适当的，合适的； ji2i f.t@
征用，挪用 j:,* Liz
appropriate authorization 适当的授权 $wVY)p9Q
appropriateness of audit evidence 审计证据的适当性 A!
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approval 批准，核准 H p" :r%)
assertion (会计报表上的)认定；确认 mv xg|<
assessed level of control risk 对控制风险的评估，控制风险的评估水平 : C; =<$
asset 资产，财产 Kc\0-3
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asset restructuring 资产重组 U=%S6uL\bx
assignment of duties 职责的划分 r jL%M';
assistant 助理，助理人员 66%kq [
associated company 联属公司，联营公司 BiHBu8<
association 联合，结合；协会，社团 ,[^P
assumption 假设，假定 JWrvAM$O
at a given date 在某一特定时日 y#Ch /Jg?|
attestation 鉴证，公证 H1=R(+-s
attestation service 鉴证服务 (F7!&] 8%
audit adjustment 审计调整 :h3
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audit areas 审计领域 Md [ nlz
audit conclusion 审计结论 4aZsz,=
audit effectiveness 审计效果 ` &>!a
audit efficiency 审计效率 eGLLh_V"
audit engagement letter 审计业务约定书 8c3 X9;a
audit evidence 审计证据 e$tKKcj0T
audit fee 审计费 G#CWl ),=
audit files 审计档案 } `
audit findings 审计中发现的事项 t/S~CIA
audit implementation stage 审计实施阶段 Z!|nc.
audit mark 审计标识 iygdX2
audit materiality 审计重要性 D9c8#k9Y.
audit method 审计方法 JUU0Tx:`9)
audit objective 审计目标，审计目的 -D.6@@%Kc}
audit of financial statements 会计报表审计，财务报表审计
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audit opinion 审计意见 y)#Ib*?
audit period 被审计期间，被审计年度 sbNCviKP
audit plan 审计计划 0 x "3
audit planning 编制审计计划，制定审计计划，审计计划 ?^IM2}(p
audit planning stage 审计计划阶段 )kgy L,9
audit procedure 审计程序 9}2I'7]
audit programme 审计程序表，具体审计计划 *+qXX CA
audit report 审计报告 o *I-~k
audit report with a disclaimer of opinion 拒绝表示意见审计报告 WFN5&7$ W
audit report with a qualified opinion 有保留意见的审计报告 n2Ycq&O
audit report with an adverse opinion 否定意见的审计报告 Cg21-G .
audit report with dual dates 双重日期审计报告 j|HOry1E &
audit reporting stage 审计报告阶段 KY"W{D9ib
audit responsibility 审计责任 m=NX;t
audit results 审计结果 l=
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audit risk 审计风险 F z)z&W T
audit sampling 审计抽样 /1tqTi
audit sampling techniques 审计抽样方法，审计抽样技术
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audit strategies 审计策略 ycCEXu2F
audit summary 审计总结，审计小结 zc,fJM
audit team 审计小组 |$9k
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audit test 审计测试 Dw6Q2Gnv
audit trail 审计轨迹 t]" 3vE>
audit work 审计工作 2lHJ&fck<
audit working paper 审计工作底稿 U4zyhj
audited financial statement 审计会计报表，已审计财务报表 v D}y %}
Auditing Guidelines (the～) 审计规范指南 KH2a 2
auditing standards 审计准则 3=5+NJ'8
audit-oriented working paper (审计)业务类工作底稿 1"~@UcJ
authorisation 授权 0xC {Lf&
authorisation of transaction 交易的授权 > -J
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availability 可获得性 PGu6hV{
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balance 余额；差额；平衡
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balance sheet 资产负债表 o& $Fc8bH
bank 银行 1c+[S]7rY
bank account 银行账户，银行户头 .#J'+LxFr
bank statement 银行对账单 Eh0R0;l5>
barter transaction 易货交易，以物换物交易 +&-/$\"
basis of audit 审计依据
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basis of preparation (会计报表的)编制基础 IM)\-O\Wd
book of account 账目，账簿 i v&:X3iB
borrowing 借款，贷款，借债 kUn55 l
branch 分支，分支机构，分店 eA#J7=eC
brought forward (账户余额等的)承上年，承上期，承上页 vQ26U(7\>
budget 预算 q}tLOVu1
building 建筑物；大楼 +`_% U7p(
business conditions 业务情况，经营情况 86@"BNnTh
business licence (企业等的)营业执照 SAc}5.
business relation 业务关系 )iluu1,o
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