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 [@U2a$k+d
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ability to continue as a going concern 持续经营能力 C:77~f-+rQ
acceptability 可接受性，可接受程度 >&0)d7Nu8m
acceptable level of detection risk 检查风险的可接受水平 L: H J:
acceptance of engagement 接受委托 *5DOTWos
accepting the engagement for the first time 首次接受委托 26fbBt8nP
access to asset 对资产的接触 #`tn :cP
according to 根据，依据，依照 Z
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account balance 账户余额 }MK m>N
account for 对……进行会计处理，核算；解释 T{1Z(M+
accounting 会计，会计学 fmD
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accounting advisory serve 会计咨询服务 nRpZ;X)'.
accounting firm 会计师事务所 7/.- dfEK
accounting information 会计信息，会计资料 %m:T?![XO
accounting period 会计期间 "(uEcS2<
accounting policies 会计政策 *R17 KMS
accounting professional bodies 会计职业组织，会计职业团体 M<t>jM@'A#
accounting records 会计记录 WlHw\\ur
accounting responsibility 会计责任 1LTl=tS#
accounting service 会计服务 p?OwcMT]M
accounting standards 会计准则 $`:/O A<.
Accounting Standards for Business Enterprises 企业会计准则 ^ c1%$@H
accounting system 会计系统 V 0 Ul`
accounting treatment 会计处理 uf;^yQi
accuracy 准确性，精确性 RW!D! ~
additional audit procedures 追加审计程序 ipB*]B F[
addressee 收件人，收信人 ;eznONNF
Administration of State-owned Assets (the～) 国有资产管理局 Py$*c
administrative laws and regulations 行政法规 y M% ,* VZ
adverse impact 不利影响，负面影响 `3!ERQU
adverse opinion 反对意见
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advisory group 咨询组，顾问组 c?i=6C dD'
agency fee 代理费，代理费用 <r
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aggregate 总计，合计为…… \~4 uEk"]
alternation of document and record 变造文件和记录 \BC|`)0h
alternative audit procedures 替代审计程序，备选审计程序 vpOn0([hS
amend 修改，修订 c yq ]-B
amortisation 摊销 _@3?yv~ D
analytical capacity 分析能力 OczVOb bS
analytical procedures 分析性程序 |t^7L )&y
annual financial statements 年度会计报表，年度财务报表 k $nQ Y
appendix 附录，附表 WDr'w'
applicable 适用的 m|<j9 .iJ
applicable laws and regulations 适用的法规 kN9pl ^2
application systems 应用系统 *bu/Ko]
apply consistently 一贯地执行，一贯地实施 l^x5m]Kt
appropriate 适当的，合适的； f $MVgX
征用，挪用 zR2' x E*
appropriate authorization 适当的授权 B JDe1W3;'
appropriateness of audit evidence 审计证据的适当性 <lh+mrXm
approval 批准，核准 O/M\Q
assertion (会计报表上的)认定；确认 \HFeEEKH
assessed level of control risk 对控制风险的评估，控制风险的评估水平 V.Pb AN
asset 资产，财产 ?C
asset restructuring 资产重组 N%{&%C 6{
assignment of duties 职责的划分 vS %r_gf(
assistant 助理，助理人员 EJ P##eGx
associated company 联属公司，联营公司 ,o-BJ
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association 联合，结合；协会，社团 hPt(7E2ke~
assumption 假设，假定 D\8 ~3S'd
at a given date 在某一特定时日 nfck3h
attestation 鉴证，公证 CW >f;
attestation service 鉴证服务 [nBlHI;&
audit adjustment 审计调整 HAB MFv
audit areas 审计领域 w~>V2u_-
audit conclusion 审计结论 O#Ab1
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audit effectiveness 审计效果 zm rQ7( y
audit efficiency 审计效率 ?#^(QR|/
audit engagement letter 审计业务约定书 `As.1@
audit evidence 审计证据
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audit fee 审计费 Ib AGnl {
audit files 审计档案 ;Dg8>
audit findings 审计中发现的事项 U ahFs
audit implementation stage 审计实施阶段 3 X,9K23T
audit mark 审计标识 'M2Jw8i
audit materiality 审计重要性 yjZxD[
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audit method 审计方法 ;3NA ,JA#Y
audit objective 审计目标，审计目的 4`uI)N(}*
audit of financial statements 会计报表审计，财务报表审计 +hg|!SS@5
audit opinion 审计意见 w@Ut[
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audit period 被审计期间，被审计年度 ;bq_Y/"
audit plan 审计计划 O`-
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audit planning 编制审计计划，制定审计计划，审计计划 %^}3:0 G
audit planning stage 审计计划阶段 :M(%sv</
audit procedure 审计程序 ; 1K[N
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audit programme 审计程序表，具体审计计划 2F+K (
audit report 审计报告 `V[{(&?,n
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Ro`Hm8o/
audit report with a qualified opinion 有保留意见的审计报告 vs g"!y@v
audit report with an adverse opinion 否定意见的审计报告 ;Ad$Q9)EE
audit report with dual dates 双重日期审计报告 +9>t;
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audit reporting stage 审计报告阶段 :~B Y[")
audit responsibility 审计责任 g&;:[&% T]
audit results 审计结果 hh`7b ,+ 4
audit risk 审计风险 n
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audit sampling 审计抽样 U}(*}Ut
audit sampling techniques 审计抽样方法，审计抽样技术 iO4YZ!
audit strategies 审计策略 0 }jB/Z_T
audit summary 审计总结，审计小结 ?cf9q@eAH
audit team 审计小组 9r% O
audit test 审计测试 Yd:8i JA
audit trail 审计轨迹 c*ac9Y'o
audit work 审计工作 SN O'* ?
audit working paper 审计工作底稿 SUxz &xH
audited financial statement 审计会计报表，已审计财务报表 \gy39xoW (
Auditing Guidelines (the～) 审计规范指南 `yJp DGh
auditing standards 审计准则 ($&i\e31N
audit-oriented working paper (审计)业务类工作底稿 1I^[_ /_\y
authorisation 授权 VqLqj$P
authorisation of transaction 交易的授权 U#R=y:O?
availability 可获得性 r8rU+4\8<
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balance 余额；差额；平衡 P#bZtWx'<N
balance sheet 资产负债表 0t ?:
bank 银行 OF*m 9
bank account 银行账户，银行户头 DE:FWD<}
bank statement 银行对账单 <7cm[
barter transaction 易货交易，以物换物交易 n#,|C`2r
basis of audit 审计依据 7 7"'?
basis of preparation (会计报表的)编制基础 V~`
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book of account 账目，账簿 ,-#8/9t s
borrowing 借款，贷款，借债 z/(^E8F
branch 分支，分支机构，分店 }2;~':Mklz
brought forward (账户余额等的)承上年，承上期，承上页 `= 8g%O|T
budget 预算 ~itrM3^"w
building 建筑物；大楼 u {maE ,
business conditions 业务情况，经营情况 .~qu,q7k~
business licence (企业等的)营业执照 3G|n `dj
business relation 业务关系 Vr0-e
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