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 "S(yZ6r"
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ability to continue as a going concern 持续经营能力 A9;0y jae
acceptability 可接受性，可接受程度 u7#z^r
acceptable level of detection risk 检查风险的可接受水平 r )8z#W>s
acceptance of engagement 接受委托 r0{]5JZt/
accepting the engagement for the first time 首次接受委托 "H?QqrKx
access to asset 对资产的接触 (u9Zk~)F
according to 根据，依据，依照 a_{ 6Qdl
account balance 账户余额 : ,^ >d3k
account for 对……进行会计处理，核算；解释 N~| t!G*9
accounting 会计，会计学 \8>oJR 6
accounting advisory serve 会计咨询服务 ;UpJ =?W
accounting firm 会计师事务所
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accounting information 会计信息，会计资料 <xqba4O
accounting period 会计期间 5(#-)rlGj
accounting policies 会计政策 VaJfD1zd1
accounting professional bodies 会计职业组织，会计职业团体 uy9 !qk
accounting records 会计记录 ,E9d\+j
accounting responsibility 会计责任 8&."uEOOU
accounting service 会计服务 + K k@Q
accounting standards 会计准则 ?ZX!7^7
Accounting Standards for Business Enterprises 企业会计准则 !DcX
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accounting system 会计系统 ^mf jn-=3
accounting treatment 会计处理 3\+N` !
accuracy 准确性，精确性 H
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additional audit procedures 追加审计程序 7=3O^=Q ^Q
addressee 收件人，收信人 .Q[yD<)Ubs
Administration of State-owned Assets (the～) 国有资产管理局 R&Ci/
administrative laws and regulations 行政法规 LwQH6 !;[
adverse impact 不利影响，负面影响 x5F@ad 9
adverse opinion 反对意见 jyQ VSQ s
advisory group 咨询组，顾问组 m8AAp1=
agency fee 代理费，代理费用 4U{m7[
aggregate 总计，合计为…… K'Spbn!nC
alternation of document and record 变造文件和记录 }N]!0 Ka
alternative audit procedures 替代审计程序，备选审计程序 w+=Q6]FxJ
amend 修改，修订 $
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amortisation 摊销 pBU]=[M0
analytical capacity 分析能力
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analytical procedures 分析性程序 enumK\
annual financial statements 年度会计报表，年度财务报表 VY igxhP7
appendix 附录，附表 iC*U $+JG
applicable 适用的 O n%
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applicable laws and regulations 适用的法规 8Zw]f-5x\
application systems 应用系统 _z]v<,=3M
apply consistently 一贯地执行，一贯地实施 u>o<tw %Y
appropriate 适当的，合适的； n1 v,#GE
征用，挪用
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appropriate authorization 适当的授权 choL %g}
appropriateness of audit evidence 审计证据的适当性 ]3+`` vL
approval 批准，核准 !g2 a|g
assertion (会计报表上的)认定；确认 2GUupnQkD
assessed level of control risk 对控制风险的评估，控制风险的评估水平 Ux_<d? p
asset 资产，财产
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asset restructuring 资产重组 +* D 4(
assignment of duties 职责的划分 sg$4G:l
assistant 助理，助理人员 @yKZRwg
associated company 联属公司，联营公司 ~p.%.b;~t
association 联合，结合；协会，社团 lsFfb'>
assumption 假设，假定 vgo{]:Aj{
at a given date 在某一特定时日 q^]tyU!w
attestation 鉴证，公证
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attestation service 鉴证服务 D 'n7& Y
audit adjustment 审计调整 kwF] TO
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audit areas 审计领域 :~33U)?{T
audit conclusion 审计结论 <r;o 6>+
audit effectiveness 审计效果 ttj2b$M,
audit efficiency 审计效率 4#h ?Wga
audit engagement letter 审计业务约定书 QkE,T0,/?h
audit evidence 审计证据
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audit fee 审计费 S.hC$0vrj
audit files 审计档案 UE;Bb*<
audit findings 审计中发现的事项 1|/
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audit implementation stage 审计实施阶段 L=m:/qQL
audit mark 审计标识
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audit materiality 审计重要性 /{R3@,D[]
audit method 审计方法 oZ-FF'
audit objective 审计目标，审计目的 A$<>JVv
audit of financial statements 会计报表审计，财务报表审计 i6PE6>
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audit opinion 审计意见 G 4m4k
audit period 被审计期间，被审计年度 HEpM4
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audit plan 审计计划 H
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audit planning 编制审计计划，制定审计计划，审计计划 Y%h} U<y
audit planning stage 审计计划阶段 6ZOAmH fs
audit procedure 审计程序 f?0D%pxc}&
audit programme 审计程序表，具体审计计划 ,ey0:.!;
audit report 审计报告 ~<eVl
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 bP03G =`6w
audit report with a qualified opinion 有保留意见的审计报告 Y-]YDXrPQ
audit report with an adverse opinion 否定意见的审计报告 s X5sL
audit report with dual dates 双重日期审计报告 zp#:EZ
audit reporting stage 审计报告阶段 pU hc3L
audit responsibility 审计责任 H!. ZH(asY
audit results 审计结果 r w\D>} \
audit risk 审计风险 0d`5Gy_ D%
audit sampling 审计抽样 +;6)
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 KGQC't
audit summary 审计总结，审计小结 G h=<0WaF=
audit team 审计小组 3G.r-
audit test 审计测试 f@x_#ov
audit trail 审计轨迹 O%
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audit work 审计工作 0T0/fg(o
audit working paper 审计工作底稿 y7La_FPrl
audited financial statement 审计会计报表，已审计财务报表 V&R$8tpz
Auditing Guidelines (the～) 审计规范指南 ctK65h{Eo
auditing standards 审计准则 *`1bc'umM;
audit-oriented working paper (审计)业务类工作底稿 Gql`>~
authorisation 授权 zHqh l}
authorisation of transaction 交易的授权 e2bLkb3c
availability 可获得性 j[H0SBKC
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balance 余额；差额；平衡 &D)2KD"N
balance sheet 资产负债表 ?$ 16 A+
bank 银行 itHM7d
bank account 银行账户，银行户头 Q ]0r:i=
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bank statement 银行对账单 shNE~TA
barter transaction 易货交易，以物换物交易 IhwN],-V
basis of audit 审计依据 W\NG>t
basis of preparation (会计报表的)编制基础 tO`?{?W7
book of account 账目，账簿 zU
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borrowing 借款，贷款，借债 j9> TTgy@
branch 分支，分支机构，分店 ;le0QA
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brought forward (账户余额等的)承上年，承上期，承上页 /:KQAM0
budget 预算 tJz^DXqAc
building 建筑物；大楼 L:i+}F;M)s
business conditions 业务情况，经营情况 N;g$)zCV1
business licence (企业等的)营业执照
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business relation 业务关系 I5Q~T5Ar
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