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 j\@osjUu
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审计词汇英汉对照 *WZ?C|6+
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ability to continue as a going concern 持续经营能力 xBK is\b
acceptability 可接受性，可接受程度 gC \ ^"m
acceptable level of detection risk 检查风险的可接受水平 5Ak6
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acceptance of engagement 接受委托 "o>gX' m*
accepting the engagement for the first time 首次接受委托 jp P'{mc
access to asset 对资产的接触 b;Uqyc
according to 根据，依据，依照 qr_:zXsob_
account balance 账户余额 ])uhm )U@
account for 对……进行会计处理，核算；解释 kESnlmy@J
accounting 会计，会计学 L&h90Az1W
accounting advisory serve 会计咨询服务 \XT~5 N6
accounting firm 会计师事务所 29AWg(9?aS
accounting information 会计信息，会计资料 },(Ln%M
accounting period 会计期间 =hDFpb,mr
accounting policies 会计政策 rk .tLk
accounting professional bodies 会计职业组织，会计职业团体 p} O[A`
accounting records 会计记录 hTK6N
accounting responsibility 会计责任 % SlF7$
accounting service 会计服务 ;Zow C#j
accounting standards 会计准则 ^Y-
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Accounting Standards for Business Enterprises 企业会计准则 ,T\) % q
accounting system 会计系统 K1*]6x,
accounting treatment 会计处理 $ g+q;Y~i0
accuracy 准确性，精确性 @Zov&01
additional audit procedures 追加审计程序 {|ChwM\x
addressee 收件人，收信人 qJPEq%'Q
Administration of State-owned Assets (the～) 国有资产管理局 76r RF
administrative laws and regulations 行政法规 } qn@8}
adverse impact 不利影响，负面影响 O[/l';i
adverse opinion 反对意见 :bV1M5
advisory group 咨询组，顾问组 r&?i>.
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agency fee 代理费，代理费用 |$aTJ9 Iq:
aggregate 总计，合计为…… La#otuw+?
alternation of document and record 变造文件和记录 +1Ua`3dWN_
alternative audit procedures 替代审计程序，备选审计程序 ?wQaM3 |^:
amend 修改，修订 Ua= w;h
amortisation 摊销 v gvJ6$#
analytical capacity 分析能力 $MB /j6 #j
analytical procedures 分析性程序 $ wx)/t<
annual financial statements 年度会计报表，年度财务报表 pz]#/Ry?
appendix 附录，附表 {Mx3G*hr
applicable 适用的 ?,0 5!]
applicable laws and regulations 适用的法规 kz+OUA@ ~
application systems 应用系统 ^wm>\o;
apply consistently 一贯地执行，一贯地实施 [>N`)]fP
appropriate 适当的，合适的； HHU0Nku@ho
征用，挪用 (#`1[n+b`x
appropriate authorization 适当的授权 h8me.=
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appropriateness of audit evidence 审计证据的适当性 g(D r/D
approval 批准，核准 [[sfuJD
assertion (会计报表上的)认定；确认 xesZ 7{ o
assessed level of control risk 对控制风险的评估，控制风险的评估水平 DsZBhjCB
asset 资产，财产 C/L+ gU &
asset restructuring 资产重组 P&0o~@`cL
assignment of duties 职责的划分 X[Q:c4'
assistant 助理，助理人员 JTn\NSa
associated company 联属公司，联营公司 [TFd|ywn
association 联合，结合；协会，社团 drc]" 6 k
assumption 假设，假定 cun&'JOH?U
at a given date 在某一特定时日 D3BT>zTGK
attestation 鉴证，公证 p2Fff4nQ
attestation service 鉴证服务
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audit adjustment 审计调整 ~ p0M|
audit areas 审计领域 | JD"iP :
audit conclusion 审计结论 jR[3{ Reo
audit effectiveness 审计效果 8vL2<VT;
audit efficiency 审计效率 .3QX*]{
audit engagement letter 审计业务约定书 ,|r%tNh<8$
audit evidence 审计证据 -lNq.pp3-$
audit fee 审计费 2GR dfX
audit files 审计档案 E"l/r4*f@
audit findings 审计中发现的事项 ~ &
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audit implementation stage 审计实施阶段 _'"whZ)2
audit mark 审计标识
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audit materiality 审计重要性 l#;DO9
audit method 审计方法 ;I^+u0ga
audit objective 审计目标，审计目的 r a 4$/@3n
audit of financial statements 会计报表审计，财务报表审计 `f~ \d.*U
audit opinion 审计意见 )* \N[zm
audit period 被审计期间，被审计年度 jLZ^EM-
audit plan 审计计划 ~;#OQ[
audit planning 编制审计计划，制定审计计划，审计计划 L~PBD?l
audit planning stage 审计计划阶段 2Vn~o_ga
audit procedure 审计程序 SZhW)0
audit programme 审计程序表，具体审计计划 O ^+H:Y|
audit report 审计报告 (v'#~ )R_`
audit report with a disclaimer of opinion 拒绝表示意见审计报告 &=-Z
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audit report with a qualified opinion 有保留意见的审计报告 p]-\\o}
audit report with an adverse opinion 否定意见的审计报告
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audit report with dual dates 双重日期审计报告 v3ky;~ke
audit reporting stage 审计报告阶段 ..5rW0lr
audit responsibility 审计责任 :p@.aD5
audit results 审计结果 TOe=6 Z5h
audit risk 审计风险 =5v=<, ]
audit sampling 审计抽样 LW$(;-rY
audit sampling techniques 审计抽样方法，审计抽样技术 &# ?2zbZ
audit strategies 审计策略 `pfZJ+
audit summary 审计总结，审计小结 2`?58 &
audit team 审计小组 |v6kZ0
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audit test 审计测试 &I|\AG"X}
audit trail 审计轨迹 BsJ
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audit work 审计工作 KDX1_r=Y
audit working paper 审计工作底稿 +p
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audited financial statement 审计会计报表，已审计财务报表 `v|w&ty*
Auditing Guidelines (the～) 审计规范指南 m'b9 f6
auditing standards 审计准则 1#D &cx6
audit-oriented working paper (审计)业务类工作底稿 +' lj\_n
authorisation 授权 \@} G'7{
authorisation of transaction 交易的授权 QQPT=_P]
availability 可获得性 ?m(]@6qa
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balance 余额；差额；平衡 5C |Y-G
balance sheet 资产负债表 u3B[1Ae:K
bank 银行 Wz%b,!
bank account 银行账户，银行户头 $Sx(vq6(
bank statement 银行对账单 j^V r!y
barter transaction 易货交易，以物换物交易 D[" ~G v
basis of audit 审计依据 RI[=N:C^
basis of preparation (会计报表的)编制基础 @F-InfB8.
book of account 账目，账簿 hp$/O4fD
borrowing 借款，贷款，借债 p Xy'S s@y
branch 分支，分支机构，分店 `+\6; nM
brought forward (账户余额等的)承上年，承上期，承上页 z[0+9
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budget 预算 KmYSYNr@,
building 建筑物；大楼 c&mLK1A6
business conditions 业务情况，经营情况 ,'nd~{pX"(
business licence (企业等的)营业执照 l:i&l?>_
business relation 业务关系 g5OKh L0u
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