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 9kg>)ty@
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ability to continue as a going concern 持续经营能力 _j<M}
acceptability 可接受性，可接受程度 /g- X=|?F
acceptable level of detection risk 检查风险的可接受水平 *M!YQ<7G^d
acceptance of engagement 接受委托 vc1G mB
accepting the engagement for the first time 首次接受委托 OuIW|gIu0
access to asset 对资产的接触 J2k'Ke97o
according to 根据，依据，依照 NeZYchR
account balance 账户余额 ~S{\wL53
account for 对……进行会计处理，核算；解释 .;v'oR1x5
accounting 会计，会计学 m3!MHe~t
accounting advisory serve 会计咨询服务 >33b@)
accounting firm 会计师事务所 dSD}NM
accounting information 会计信息，会计资料 eS%6 h U b
accounting period 会计期间 ~map5 @Kd
accounting policies 会计政策 "&o@%){]
accounting professional bodies 会计职业组织，会计职业团体 5<8>G?
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accounting records 会计记录 1ZW'PXUZ
accounting responsibility 会计责任 b 020U>)v
accounting service 会计服务 (e IxU&o'
accounting standards 会计准则 ?- v?SN#
Accounting Standards for Business Enterprises 企业会计准则 en6AAr:U}
accounting system 会计系统 T
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accounting treatment 会计处理 ` Z
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accuracy 准确性，精确性 L#MxB|fcr
additional audit procedures 追加审计程序 \ bmboNe
addressee 收件人，收信人 %z_b/yG
Administration of State-owned Assets (the～) 国有资产管理局 zYJ`.,#C 5
administrative laws and regulations 行政法规 Z" nuO\zH~
adverse impact 不利影响，负面影响 UHszOl
adverse opinion 反对意见 Uy'ZL(2
advisory group 咨询组，顾问组 !b8|{#qh.
agency fee 代理费，代理费用 j|8{Vy qd
aggregate 总计，合计为…… n E.s
alternation of document and record 变造文件和记录 @9
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alternative audit procedures 替代审计程序，备选审计程序 . ihn@eg
amend 修改，修订 'QS~<
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amortisation 摊销 (&x\,19U$
analytical capacity 分析能力 0`zq*OQ
analytical procedures 分析性程序 g[)hm`{ ?
annual financial statements 年度会计报表，年度财务报表 u<r('IW0
appendix 附录，附表 4KB?g7_*
applicable 适用的 <[??\YOc
applicable laws and regulations 适用的法规
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application systems 应用系统 .f<,H+ m^
apply consistently 一贯地执行，一贯地实施 6j![m+vo%
appropriate 适当的，合适的； f3|=T8"t
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appropriate authorization 适当的授权 ~OfKn1D
appropriateness of audit evidence 审计证据的适当性 G2k71{jK
approval 批准，核准 E *"E{E7
assertion (会计报表上的)认定；确认 3ZZI1_j
assessed level of control risk 对控制风险的评估，控制风险的评估水平
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asset 资产，财产 @D{[Hj`<
asset restructuring 资产重组 TyXOd,%
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assignment of duties 职责的划分 / '+JP4mK
assistant 助理，助理人员 c=E.-
associated company 联属公司，联营公司 QCnVZ" !(
association 联合，结合；协会，社团 ds[~Cp
assumption 假设，假定 } /FM#Xh
at a given date 在某一特定时日
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attestation 鉴证，公证 @2O\M ,g5
attestation service 鉴证服务 GUZi }a|=
audit adjustment 审计调整 zOp"n\
audit areas 审计领域 N=x, 96CF
audit conclusion 审计结论 ;:1mv
audit effectiveness 审计效果 Qp Vm
audit efficiency 审计效率 DzOJ{dF
audit engagement letter 审计业务约定书 0M.[) @
audit evidence 审计证据 2M`Ni&v
audit fee 审计费 uf3 gVS_h=
audit files 审计档案 +g30frg+Gl
audit findings 审计中发现的事项 mJqP#Unik
audit implementation stage 审计实施阶段 Z)4P>{
audit mark 审计标识 `/iN%ZKum
audit materiality 审计重要性 yU`IyaazZ
audit method 审计方法 V!!'S
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audit objective 审计目标，审计目的 zj4JWUM2
audit of financial statements 会计报表审计，财务报表审计 B-zt(HG
audit opinion 审计意见 0$
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audit period 被审计期间，被审计年度 |a3b2x,
audit plan 审计计划 "fw
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audit planning 编制审计计划，制定审计计划，审计计划 T
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audit planning stage 审计计划阶段 b6VAyTa
audit procedure 审计程序 u^9,u/gj
audit programme 审计程序表，具体审计计划 c " HCc]
audit report 审计报告 Vt>E\{@[t
audit report with a disclaimer of opinion 拒绝表示意见审计报告 )E|Bb=%
audit report with a qualified opinion 有保留意见的审计报告 4QDzG~N4)|
audit report with an adverse opinion 否定意见的审计报告 ,+{ 43;a
audit report with dual dates 双重日期审计报告 Ha\ hQ'99
audit reporting stage 审计报告阶段 2|EoP-K7
audit responsibility 审计责任 Su^Z{ Ud`
audit results 审计结果 i[ lH@fJm_
audit risk 审计风险 =="SW"vNi
audit sampling 审计抽样 U[u6
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audit sampling techniques 审计抽样方法，审计抽样技术 C<ljBz`,t
audit strategies 审计策略 X? a67qL
audit summary 审计总结，审计小结 =#Jb9=zdR
audit team 审计小组 F!'"mU<f
audit test 审计测试 iBt5aUt
audit trail 审计轨迹 l0V@19Ec
audit work 审计工作 XO>Y*7rO
audit working paper 审计工作底稿 &bNj
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audited financial statement 审计会计报表，已审计财务报表 0&@6NW&Mu
Auditing Guidelines (the～) 审计规范指南 c Q%HwYn
auditing standards 审计准则 v%w]Q B
audit-oriented working paper (审计)业务类工作底稿 )c_l l;%
authorisation 授权 c{0?gt.
authorisation of transaction 交易的授权 MvA_tRO
availability 可获得性 CJ >=odK[
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balance 余额；差额；平衡
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balance sheet 资产负债表 *{bqHMd4L
bank 银行 EWi@1PAZK
bank account 银行账户，银行户头 'AU!xG6OQ
bank statement 银行对账单
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barter transaction 易货交易，以物换物交易 oc3/
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basis of audit 审计依据 SQ[}]Tm;n
basis of preparation (会计报表的)编制基础 #;)7 ~ 69
book of account 账目，账簿 BN67o]*]<
borrowing 借款，贷款，借债 I&9B^fF6
branch 分支，分支机构，分店 TfOZ>uR"g
brought forward (账户余额等的)承上年，承上期，承上页 qn .
budget 预算 6 s/O\A
building 建筑物；大楼
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business conditions 业务情况，经营情况 m[XN,IE#u
business licence (企业等的)营业执照 a &j?"o
business relation 业务关系 q ]aRJ`9f
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