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 dgW/
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ability to continue as a going concern 持续经营能力 Kr74|W=
acceptability 可接受性，可接受程度 v:u=.by99
acceptable level of detection risk 检查风险的可接受水平 [-w+ACV~
acceptance of engagement 接受委托 Fr]B]Hj
accepting the engagement for the first time 首次接受委托 RhI>Ak;-
access to asset 对资产的接触 zzZ K S
according to 根据，依据，依照 kcZz WG|n
account balance 账户余额 z>O =. Ku6
account for 对……进行会计处理，核算；解释 c8M'/{4rH
accounting 会计，会计学 sU ;aA0kz
accounting advisory serve 会计咨询服务 EALgBv>#ZL
accounting firm 会计师事务所 l 5l#LsaQb
accounting information 会计信息，会计资料 a'YK1QX
accounting period 会计期间 _A=Pr _kN
accounting policies 会计政策
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accounting professional bodies 会计职业组织，会计职业团体 ( 2i {8
accounting records 会计记录 |gM@}!DL
accounting responsibility 会计责任 THz=_L6
accounting service 会计服务 gBJM|"_A?
accounting standards 会计准则 'v_VyK*w
Accounting Standards for Business Enterprises 企业会计准则 [TX5O\g![
accounting system 会计系统 h0Ilxa
accounting treatment 会计处理 ^26} 8vt
accuracy 准确性，精确性 b[ .pD3
additional audit procedures 追加审计程序 .?;"iv+
addressee 收件人，收信人 {%XDr,myd
Administration of State-owned Assets (the～) 国有资产管理局 KmaMS(A(3
administrative laws and regulations 行政法规 QHbjZJ
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adverse impact 不利影响，负面影响 d(;Qe}ok>
adverse opinion 反对意见 o : _'R5
advisory group 咨询组，顾问组 ys Td'J
agency fee 代理费，代理费用 -%>.Z1uj
aggregate 总计，合计为…… <h mRr
alternation of document and record 变造文件和记录 c_) lTI4
alternative audit procedures 替代审计程序，备选审计程序 uz[5h0c
amend 修改，修订 ljw>[wNv
amortisation 摊销 W5zlU2
analytical capacity 分析能力 E~'QC
analytical procedures 分析性程序 -aF\
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annual financial statements 年度会计报表，年度财务报表 `T~~yM)q
appendix 附录，附表 ewp&QH4
applicable 适用的 +G[N
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applicable laws and regulations 适用的法规 I9E]zoj8
application systems 应用系统 0v'FE35~s
apply consistently 一贯地执行，一贯地实施 V] 0~BV
appropriate 适当的，合适的； 9zD^4j7
征用，挪用 GHR,KB7 xM
appropriate authorization 适当的授权 9{XC9 \~
appropriateness of audit evidence 审计证据的适当性 K*fh`Kz
approval 批准，核准 -KFozwr5/
assertion (会计报表上的)认定；确认 Q:sw*7" F
assessed level of control risk 对控制风险的评估，控制风险的评估水平 o+
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asset 资产，财产 Z{spo=
asset restructuring 资产重组 !%Qm{R
assignment of duties 职责的划分 #ybtjsu'"U
assistant 助理，助理人员 j3)fmlA
associated company 联属公司，联营公司 <-K'9ut,
association 联合，结合；协会，社团 o2r)K AA
assumption 假设，假定 MP F;P&6
at a given date 在某一特定时日 Qlgii_?#@
attestation 鉴证，公证 3v 7*@(y
attestation service 鉴证服务 Cz]NSG 5
audit adjustment 审计调整 Hv .n O-c
audit areas 审计领域 t&L+]I'P3
audit conclusion 审计结论 9#ZR0t.cY
audit effectiveness 审计效果 PcQqdU^!
audit efficiency 审计效率 C6cEt5
audit engagement letter 审计业务约定书 %W:]OPURK
audit evidence 审计证据 1*u i|fuK
audit fee 审计费 tv8}O([
audit files 审计档案 #JIh-h@
audit findings 审计中发现的事项 B0#JX
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audit implementation stage 审计实施阶段 l~i&r?,]^
audit mark 审计标识 1.y|bB+kB
audit materiality 审计重要性 =&xN dc
audit method 审计方法 J'no{3Kt z
audit objective 审计目标，审计目的 GI$7uR}
audit of financial statements 会计报表审计，财务报表审计 ^i!6q9<{e
audit opinion 审计意见 tNbZ {=I>
audit period 被审计期间，被审计年度 n# lZRwhq
audit plan 审计计划 1Xj>kE:
audit planning 编制审计计划，制定审计计划，审计计划 Uel^rfE`
audit planning stage 审计计划阶段 fkmN?CU{1%
audit procedure 审计程序 YqSkz|o}m
audit programme 审计程序表，具体审计计划 M
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audit report 审计报告 '#p2v'A
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ,2?S ua/LD
audit report with a qualified opinion 有保留意见的审计报告 ^CWxYDG*
audit report with an adverse opinion 否定意见的审计报告 B+8B<xZ
audit report with dual dates 双重日期审计报告 S eTn]
audit reporting stage 审计报告阶段 p a)2TL/@
audit responsibility 审计责任 z c7P 2@
audit results 审计结果 B6gn(w3
audit risk 审计风险 p&
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audit sampling 审计抽样 HE0@`(mCpa
audit sampling techniques 审计抽样方法，审计抽样技术 _BP!{~&;
audit strategies 审计策略 B8sc;Z.
audit summary 审计总结，审计小结 9C2
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audit team 审计小组 1 /dy@'
audit test 审计测试 bw& U[|A0%
audit trail 审计轨迹 _Nmc1azS
audit work 审计工作 @+P7BE}
audit working paper 审计工作底稿 3 }lT "K
audited financial statement 审计会计报表，已审计财务报表 q"O4}4`
Auditing Guidelines (the～) 审计规范指南 qkk!1W
auditing standards 审计准则 k rI@N}OU
audit-oriented working paper (审计)业务类工作底稿 Oj~4uT&"
authorisation 授权 AV%t<fDG#
authorisation of transaction 交易的授权 mM6X0 aM
availability 可获得性 0v /}W(
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balance 余额；差额；平衡 ./# F,^F2
balance sheet 资产负债表 /3mt=1/~{B
bank 银行 ]
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bank account 银行账户，银行户头 1Ff
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bank statement 银行对账单 WQ>y;fi5/{
barter transaction 易货交易，以物换物交易 0V_dg |.
basis of audit 审计依据 {i09e1
basis of preparation (会计报表的)编制基础 &W@#p G
book of account 账目，账簿 OPtFz6
borrowing 借款，贷款，借债 y (w&6:
branch 分支，分支机构，分店 ap y#8
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brought forward (账户余额等的)承上年，承上期，承上页 `C +>PCO
budget 预算 Q eZg l!
building 建筑物；大楼 z +
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business conditions 业务情况，经营情况 b|'{f ?
business licence (企业等的)营业执照 9yrSCDu00
business relation 业务关系 T}55ZpS C&
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