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 b 8>q;
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审计词汇英汉对照 .hKhrcQp
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ability to continue as a going concern 持续经营能力 f27)v(EJ
acceptability 可接受性，可接受程度 \^9pW 2v
acceptable level of detection risk 检查风险的可接受水平 h}h^L+4
acceptance of engagement 接受委托 BBxc*alG0
accepting the engagement for the first time 首次接受委托 #: #Dz.$L
access to asset 对资产的接触 ur6e&bTp
according to 根据，依据，依照 cJ
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account balance 账户余额 \QGa 4_#
account for 对……进行会计处理，核算；解释 wZ jlHe
accounting 会计，会计学 #1[z;Mk0
accounting advisory serve 会计咨询服务 {SJsA)9:#
accounting firm 会计师事务所 4@6 <
accounting information 会计信息，会计资料 ><=rIhG%H@
accounting period 会计期间 h$pk<<
accounting policies 会计政策 TiyUr [
accounting professional bodies 会计职业组织，会计职业团体 G=|70pxU
accounting records 会计记录 )7dEi+v52
accounting responsibility 会计责任 ?eV_ACpZ8
accounting service 会计服务 qp>N^)>
accounting standards 会计准则 y@3Q; ~l,
Accounting Standards for Business Enterprises 企业会计准则 n3$g x,KL
accounting system 会计系统 3 C M^j<9
accounting treatment 会计处理 xIL#h@dz
accuracy 准确性，精确性 X FQNr `
additional audit procedures 追加审计程序 L+.H z&*@
addressee 收件人，收信人 BxdX WO
Administration of State-owned Assets (the～) 国有资产管理局 P$ucL~r
administrative laws and regulations 行政法规 b/u8}
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adverse impact 不利影响，负面影响 Q_]~0PoH
adverse opinion 反对意见 &RW`W)0;
advisory group 咨询组，顾问组 #Ao !>qCE
agency fee 代理费，代理费用 2 z7}+lH
aggregate 总计，合计为…… cKjRF6w
alternation of document and record 变造文件和记录 ,[X_]e;
alternative audit procedures 替代审计程序，备选审计程序 2 n)gpLIJ
amend 修改，修订 NEV p8) w
amortisation 摊销 \GL*0NJ
analytical capacity 分析能力 T@ P!L
analytical procedures 分析性程序 *~2cG;B"e
annual financial statements 年度会计报表，年度财务报表 jXp. qK\"
appendix 附录，附表 jO8X:j09A
applicable 适用的 l^W uS|G[
applicable laws and regulations 适用的法规 JoJukoy}F
application systems 应用系统 b7Oj<! Wo`
apply consistently 一贯地执行，一贯地实施 8z}^j TM
appropriate 适当的，合适的； w"8V0z
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appropriate authorization 适当的授权 *5D3vB*S
appropriateness of audit evidence 审计证据的适当性 ?:igumeYX
approval 批准，核准 M'2r@N R8
assertion (会计报表上的)认定；确认 I]R9HGJNlJ
assessed level of control risk 对控制风险的评估，控制风险的评估水平 I ^_NC&m
asset 资产，财产 zkexei4^<
asset restructuring 资产重组
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assignment of duties 职责的划分 X >z lb$
assistant 助理，助理人员 -V5w]F'
associated company 联属公司，联营公司 `/4:I
association 联合，结合；协会，社团 S^N {wZo
assumption 假设，假定 ('hT
at a given date 在某一特定时日 iZxt/}1X0
attestation 鉴证，公证 1~\M!SQ)
attestation service 鉴证服务 ^DB{ qU
audit adjustment 审计调整 0<.R A%dj
audit areas 审计领域 r N5tI.iC
audit conclusion 审计结论 ashar&'
audit effectiveness 审计效果 F!yV8XQ
audit efficiency 审计效率 ~<)vKk
audit engagement letter 审计业务约定书 Lm6** v
audit evidence 审计证据 g"K>5Cb
audit fee 审计费 vzX
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audit files 审计档案 Ck'aHe22'
audit findings 审计中发现的事项 7\Fs=\2l+'
audit implementation stage 审计实施阶段 I ~$1Lu`~
audit mark 审计标识 8-M e.2K
audit materiality 审计重要性 LFf`K)q
audit method 审计方法 I g \#f
audit objective 审计目标，审计目的 80;n|nNB
audit of financial statements 会计报表审计，财务报表审计 2@khSWV
audit opinion 审计意见 ke%pZ 7{u
audit period 被审计期间，被审计年度 $,27pkwHeW
audit plan 审计计划 QDTNx!WL
audit planning 编制审计计划，制定审计计划，审计计划 +L%IG
audit planning stage 审计计划阶段 wtH~-xSB|
audit procedure 审计程序 p&Ed\aQ%z;
audit programme 审计程序表，具体审计计划 NM#- Af*pg
audit report 审计报告 (sTuG }
audit report with a disclaimer of opinion 拒绝表示意见审计报告 )L5i&UK.
audit report with a qualified opinion 有保留意见的审计报告 }}r>
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audit report with an adverse opinion 否定意见的审计报告 A''pS
audit report with dual dates 双重日期审计报告 ,[!LCXp
audit reporting stage 审计报告阶段 ,S&z <S_
audit responsibility 审计责任 X}A'Cg0y
audit results 审计结果 _[h8P9YI4
audit risk 审计风险 o:p
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audit sampling 审计抽样 /4irAG% Oj
audit sampling techniques 审计抽样方法，审计抽样技术 |E)aT#$f'
audit strategies 审计策略 =#xK=pRy;
audit summary 审计总结，审计小结 n<7q
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audit team 审计小组 9`B$V##-L
audit test 审计测试 YY5!_k
audit trail 审计轨迹 q3P+9/6
audit work 审计工作 ]$b2a&
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audit working paper 审计工作底稿 `{ Tk@A_yd
audited financial statement 审计会计报表，已审计财务报表 $8~e}8dt|
Auditing Guidelines (the～) 审计规范指南 5h {`<W
auditing standards 审计准则 6iA( o*'Yn
audit-oriented working paper (审计)业务类工作底稿 >I"V],d!6
authorisation 授权 ~O6\6$3b5E
authorisation of transaction 交易的授权 vVxD!EL
availability 可获得性 |`/TBQz
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balance 余额；差额；平衡 +^|iZbZKx
balance sheet 资产负债表 gl%`qf6:O
bank 银行 8|^CK|m6*
bank account 银行账户，银行户头 c1XX~8
bank statement 银行对账单 a;AzY'R
barter transaction 易货交易，以物换物交易 pY"O9x
basis of audit 审计依据 , X{>
basis of preparation (会计报表的)编制基础 /j2H A^GT
book of account 账目，账簿 2f~($}+*
borrowing 借款，贷款，借债 h*i9
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branch 分支，分支机构，分店 jeUUa-zR3
brought forward (账户余额等的)承上年，承上期，承上页 mN_Z7n;^eh
budget 预算 +-?/e-z")
building 建筑物；大楼 .ic:` 1
business conditions 业务情况，经营情况 r(A.<`\
business licence (企业等的)营业执照 4=8QZf0\
business relation 业务关系 1GCzyBSbb
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