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 :bu/^mW[
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审计词汇英汉对照 NMa} {*sQ
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ability to continue as a going concern 持续经营能力 '8RsN-w
acceptability 可接受性，可接受程度 *v
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acceptable level of detection risk 检查风险的可接受水平 55 nlg>j
acceptance of engagement 接受委托 JgKO|VO
accepting the engagement for the first time 首次接受委托
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access to asset 对资产的接触 xaq-.IQAM$
according to 根据，依据，依照 t9k zw*U9
account balance 账户余额 $<dH?%!7
account for 对……进行会计处理，核算；解释 Z58 X 5"
accounting 会计，会计学 {3>$[b
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accounting advisory serve 会计咨询服务 Xy|So|/bKd
accounting firm 会计师事务所 IXMop7~
accounting information 会计信息，会计资料 u<7/0;D#+
accounting period 会计期间 *KZYv=s,u
accounting policies 会计政策 oo/qb`-6
accounting professional bodies 会计职业组织，会计职业团体 U2 tV4_ e
accounting records 会计记录 _U Mg[Um
accounting responsibility 会计责任 )0. kv2o.
accounting service 会计服务 b$d;Q x
accounting standards 会计准则
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Accounting Standards for Business Enterprises 企业会计准则 Ex Y] Sdx
accounting system 会计系统 L:KF_W.I+
accounting treatment 会计处理 E<{
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accuracy 准确性，精确性 rKe2/4>0X
additional audit procedures 追加审计程序 . oF
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addressee 收件人，收信人 .LPV #&
Administration of State-owned Assets (the～) 国有资产管理局 q TRsZz@
administrative laws and regulations 行政法规 9 tU] `f
adverse impact 不利影响，负面影响 d\&U*=
adverse opinion 反对意见 G vt G(u~
advisory group 咨询组，顾问组 YFLZ %(
agency fee 代理费，代理费用 #`qx<y*S
aggregate 总计，合计为…… .9/ hHCp
alternation of document and record 变造文件和记录 2RVN\?s:
alternative audit procedures 替代审计程序，备选审计程序 6 C1#/
amend 修改，修订 MD}w Y><C
amortisation 摊销 }kw#7m54
analytical capacity 分析能力 ,Q3T
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analytical procedures 分析性程序 afCW(z
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annual financial statements 年度会计报表，年度财务报表 NlA,'`,
appendix 附录，附表 e[{0)y>=
applicable 适用的 A
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applicable laws and regulations 适用的法规 ]{;gw<T
application systems 应用系统 Q 4#.X=.d
apply consistently 一贯地执行，一贯地实施 _>o:R$ %}
appropriate 适当的，合适的； w1F cB$
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appropriate authorization 适当的授权 $f$SNx)),
appropriateness of audit evidence 审计证据的适当性 g T6z9
approval 批准，核准 k90 Y
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assertion (会计报表上的)认定；确认 I
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assessed level of control risk 对控制风险的评估，控制风险的评估水平 pE3
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asset 资产，财产 Ij7p' a
asset restructuring 资产重组 : p1u(hflS
assignment of duties 职责的划分 m;$ b'pT
assistant 助理，助理人员 D5gFXEeh
associated company 联属公司，联营公司 G~]Uk*M
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association 联合，结合；协会，社团 B5 ,N7z34F
assumption 假设，假定 H-!,yte
at a given date 在某一特定时日 +i6GHB n~J
attestation 鉴证，公证 +X\FBvP&
attestation service 鉴证服务 N_LM/of|D
audit adjustment 审计调整 4V"E8rUL(
audit areas 审计领域 ob!P ;]T
audit conclusion 审计结论 [DYQ"A= )d
audit effectiveness 审计效果 "-M p_O]
audit efficiency 审计效率 !K#qe Y}
audit engagement letter 审计业务约定书 %6t:(z
audit evidence 审计证据 #]-SJWf3
audit fee 审计费 ;'gW
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audit files 审计档案 \Zb;'eDv
audit findings 审计中发现的事项 !@5 9)
audit implementation stage 审计实施阶段 ^23~ZHu
audit mark 审计标识 m%0p\Y-/
audit materiality 审计重要性 Q@= Q0
audit method 审计方法 Mg+2.
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audit objective 审计目标，审计目的 t"sBP LU\
audit of financial statements 会计报表审计，财务报表审计 Q1lyj7c#x
audit opinion 审计意见 PgAf\.48a
audit period 被审计期间，被审计年度 E[O
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audit plan 审计计划 q #~ (/
audit planning 编制审计计划，制定审计计划，审计计划 ]|#+zx|/D
audit planning stage 审计计划阶段 #j;^\rSv-
audit procedure 审计程序 IM*y|UHt
audit programme 审计程序表，具体审计计划 D=TvYe
audit report 审计报告 2bz2KB5>
audit report with a disclaimer of opinion 拒绝表示意见审计报告 v6|RJt?
audit report with a qualified opinion 有保留意见的审计报告 }YQX~="
audit report with an adverse opinion 否定意见的审计报告 7o\@>rNWP
audit report with dual dates 双重日期审计报告 R-
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audit reporting stage 审计报告阶段 XMZ,Y7
audit responsibility 审计责任 fT|.@%"vc
audit results 审计结果 )w em|
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audit risk 审计风险 7K12 G!)
audit sampling 审计抽样 SV4E0c>
audit sampling techniques 审计抽样方法，审计抽样技术 :S]%6gb8G
audit strategies 审计策略 aNsBcov3O
audit summary 审计总结，审计小结 #x@$ lc=k3
audit team 审计小组 eNh39er
audit test 审计测试 \eTwXe]Pv
audit trail 审计轨迹 F k7?xc
audit work 审计工作 %64 )(z
audit working paper 审计工作底稿 TT%M' 5&
audited financial statement 审计会计报表，已审计财务报表 u$z`
Auditing Guidelines (the～) 审计规范指南 3l]lwV
auditing standards 审计准则 Q) #B0NA;T
audit-oriented working paper (审计)业务类工作底稿 kb%;= t2
authorisation 授权 6dQ-HI*Y#
authorisation of transaction 交易的授权 ?Jbil
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availability 可获得性 4X/-4'
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balance 余额；差额；平衡 |o"?gB}Dh
balance sheet 资产负债表 h#I>M`|
bank 银行 _ >?\DgjH
bank account 银行账户，银行户头 _{ue8kGt
bank statement 银行对账单 %X]jaX 7
barter transaction 易货交易，以物换物交易 ]2A^1Del
basis of audit 审计依据 d2Fsw F$C
basis of preparation (会计报表的)编制基础 {L 971W_L
book of account 账目，账簿 uo:J\ E
borrowing 借款，贷款，借债 c dH>n)
branch 分支，分支机构，分店 Vsr.=N d=
brought forward (账户余额等的)承上年，承上期，承上页 >d XGee>'M
budget 预算 ]|pe>:gf'
building 建筑物；大楼 t|?ez4/{z
business conditions 业务情况，经营情况 @/~om g}R
business licence (企业等的)营业执照 QpH'PYy
business relation 业务关系 },?kk1vIT{
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