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 H Rn
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审计词汇英汉对照 ;SnpD)x@)
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ability to continue as a going concern 持续经营能力 5$$ Yc e=k
acceptability 可接受性，可接受程度 qQ6r F
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acceptable level of detection risk 检查风险的可接受水平 /N '0@ q
acceptance of engagement 接受委托 MVP|l_2!
accepting the engagement for the first time 首次接受委托 xq$(=WPI
access to asset 对资产的接触 1cq"H/N
according to 根据，依据，依照 UTwXN |'|
account balance 账户余额 = p{55dR
account for 对……进行会计处理，核算；解释 2@~.FBby7@
accounting 会计，会计学 4} . PQ {
accounting advisory serve 会计咨询服务 am v
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accounting firm 会计师事务所 B8.a#@ R
accounting information 会计信息，会计资料 Cw$ 0XyO
accounting period 会计期间 VW&EdrR,S
accounting policies 会计政策 Is&0h|
accounting professional bodies 会计职业组织，会计职业团体 RGg=dN
accounting records 会计记录 BA(erf>
accounting responsibility 会计责任 *^ aEUp6&
accounting service 会计服务 ` `mnk>/
accounting standards 会计准则 iq1HA.X(
Accounting Standards for Business Enterprises 企业会计准则 #K# BNpG|
accounting system 会计系统 3V uoDmG
accounting treatment 会计处理 w}|XSJ!
accuracy 准确性，精确性 -d> 2&) 5
additional audit procedures 追加审计程序 W>#[a % R
addressee 收件人，收信人 nw S @r
Administration of State-owned Assets (the～) 国有资产管理局 F+@ / "1c
administrative laws and regulations 行政法规 !WS Y7 5
adverse impact 不利影响，负面影响 pmwVVUEQ
adverse opinion 反对意见 f |%II,!3
advisory group 咨询组，顾问组
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agency fee 代理费，代理费用
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aggregate 总计，合计为…… ml,FBBGq|-
alternation of document and record 变造文件和记录 a_Sp}s<J
alternative audit procedures 替代审计程序，备选审计程序 tq$L* ++O
amend 修改，修订 eR3v=Q
amortisation 摊销 2NMg+Lt8v
analytical capacity 分析能力 %cO^:
analytical procedures 分析性程序 I4XnJ[N%
annual financial statements 年度会计报表，年度财务报表 /O[<"Wcz
appendix 附录，附表 pq"Z,9,F%
applicable 适用的 q]scKWYI
applicable laws and regulations 适用的法规 6.Jvqn
application systems 应用系统 YY zUg
apply consistently 一贯地执行，一贯地实施 v*" ;A
appropriate 适当的，合适的； J tvZ~s
征用，挪用 9epMw-)k
appropriate authorization 适当的授权 9\'JtZO
appropriateness of audit evidence 审计证据的适当性 fV#,<JG
approval 批准，核准 O*7vmPy
assertion (会计报表上的)认定；确认 o;TS69|D
assessed level of control risk 对控制风险的评估，控制风险的评估水平 Ko|m<;LX
asset 资产，财产 u4#YZOiY)A
asset restructuring 资产重组 `- HI)-A97
assignment of duties 职责的划分 Wu~cy}\
assistant 助理，助理人员 w!dgIS$
associated company 联属公司，联营公司 S;0z%$y
association 联合，结合；协会，社团 H@xHkqan
assumption 假设，假定 Q&#Arph0e
at a given date 在某一特定时日 &HQ_e$1
attestation 鉴证，公证 ;9CbioO
attestation service 鉴证服务 q4#$ca[_ak
audit adjustment 审计调整 de/ oK c
audit areas 审计领域 I A%ZCdA;
audit conclusion 审计结论 kzk8b?rOA
audit effectiveness 审计效果 $l $p|
audit efficiency 审计效率 q 4ttmL8
audit engagement letter 审计业务约定书 1oc@]0n
audit evidence 审计证据 Z;O!KsJ
audit fee 审计费 s\zY^(v 4
audit files 审计档案 b>-h4{B[
audit findings 审计中发现的事项 }_Ci3|G>%D
audit implementation stage 审计实施阶段 z]2MR2W@X
audit mark 审计标识 z:a7)z
audit materiality 审计重要性 htT9Hrx
audit method 审计方法 C$0rl74Wi
audit objective 审计目标，审计目的 /a* 8z,x
audit of financial statements 会计报表审计，财务报表审计 ZO!h!2
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audit opinion 审计意见 c/7}5 #Rs
audit period 被审计期间，被审计年度 bf=!\L$
audit plan 审计计划 c,^W/:CQAB
audit planning 编制审计计划，制定审计计划，审计计划 uO>x"D5tZ:
audit planning stage 审计计划阶段 3$?nzKTW\
audit procedure 审计程序 GorEHl vVh
audit programme 审计程序表，具体审计计划 j8oX9
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audit report 审计报告 ~47 0LgpO1
audit report with a disclaimer of opinion 拒绝表示意见审计报告 D<hX%VJ%M
audit report with a qualified opinion 有保留意见的审计报告 We++ DWp
audit report with an adverse opinion 否定意见的审计报告 /mA\)TL|]
audit report with dual dates 双重日期审计报告 ^7uXpqQBr
audit reporting stage 审计报告阶段 IgjP y5k
audit responsibility 审计责任 @SH[<c
audit results 审计结果 Q<NQ9lX
audit risk 审计风险 &pQ[(|=(
audit sampling 审计抽样 ;m7~!m)
audit sampling techniques 审计抽样方法，审计抽样技术 7'OR ;b$
audit strategies 审计策略 7+8 8o:G9
audit summary 审计总结，审计小结 vz(=3C[
audit team 审计小组 -X_\3J
audit test 审计测试 &zd@cr 1
audit trail 审计轨迹 k')H5h+Q=
audit work 审计工作 P*jiz@6
audit working paper 审计工作底稿 JMk2OK {0
audited financial statement 审计会计报表，已审计财务报表 |"PS e~ u
Auditing Guidelines (the～) 审计规范指南 ; GE6S{~-
auditing standards 审计准则 )Tieef*Q~
audit-oriented working paper (审计)业务类工作底稿 );T&pm:C>
authorisation 授权 ALn_ifNh
authorisation of transaction 交易的授权 ySI}Nm>&=
availability 可获得性 a x)J!I18
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balance 余额；差额；平衡 dDSb1TM
balance sheet 资产负债表 Yecdw'BW?
bank 银行 Rp;"]Q&b
bank account 银行账户，银行户头 |)xWQ KzA
bank statement 银行对账单 P l!E$
barter transaction 易货交易，以物换物交易 5VpqDL~d
basis of audit 审计依据 s$zm)y5
basis of preparation (会计报表的)编制基础 Y} xM&%
book of account 账目，账簿 8bQXC+bK
borrowing 借款，贷款，借债 H
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branch 分支，分支机构，分店 r ;)
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brought forward (账户余额等的)承上年，承上期，承上页 |Eh2#K0x4G
budget 预算 "N ">RjJ"
building 建筑物；大楼 ]8R@2L3s
business conditions 业务情况，经营情况 tAo$; |
business licence (企业等的)营业执照 q sUBvq
business relation 业务关系 }t"K(oamm
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