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 2)O- EAn
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ability to continue as a going concern 持续经营能力 N_AAh D
acceptability 可接受性，可接受程度 4.?tP7UE
acceptable level of detection risk 检查风险的可接受水平 v[S>
acceptance of engagement 接受委托 l/|bU9o /u
accepting the engagement for the first time 首次接受委托 1Yj ^N" =
access to asset 对资产的接触 yXg #<H6V
according to 根据，依据，依照 -oSfp23u
account balance 账户余额 4~;x(e@S
account for 对……进行会计处理，核算；解释 lFHj]%Y
accounting 会计，会计学 o A_T9uh[
accounting advisory serve 会计咨询服务 zT;F4_p3G-
accounting firm 会计师事务所 N@Ie VF
accounting information 会计信息，会计资料 D]NfA2B7
accounting period 会计期间 8t
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accounting policies 会计政策 /5@4}m>Z@
accounting professional bodies 会计职业组织，会计职业团体 w WaO "N]
accounting records 会计记录 nJEm&"AI
accounting responsibility 会计责任 ~0S_
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accounting service 会计服务 ?O W! zE:
accounting standards 会计准则 Z_Tu*
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Accounting Standards for Business Enterprises 企业会计准则 Mp8BilH-T
accounting system 会计系统 9NX/OctFa'
accounting treatment 会计处理 PjL"7^Q&
accuracy 准确性，精确性 *{}Y
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additional audit procedures 追加审计程序 f@:.bp8VB8
addressee 收件人，收信人 B2}|b^ 'I
Administration of State-owned Assets (the～) 国有资产管理局 }jF67c->
administrative laws and regulations 行政法规 ^c QTRO|
adverse impact 不利影响，负面影响 H zd tR
adverse opinion 反对意见 |&O7F;/_
advisory group 咨询组，顾问组 >5,nB <
agency fee 代理费，代理费用 :i
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aggregate 总计，合计为…… n2<#]2h
alternation of document and record 变造文件和记录 @@&([f
alternative audit procedures 替代审计程序，备选审计程序 &y1
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amend 修改，修订 ~,1 99K#'
amortisation 摊销 XMt5o&U1
analytical capacity 分析能力 RgF5w<Vd.
analytical procedures 分析性程序 [N$#&4{Je
annual financial statements 年度会计报表，年度财务报表 ]{mz %\
appendix 附录，附表 >P@JiR<@\n
applicable 适用的 hj~nLgpN
applicable laws and regulations 适用的法规 e.8(t
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application systems 应用系统 "YUh4uZ~P
apply consistently 一贯地执行，一贯地实施 *U[Nn5#?
appropriate 适当的，合适的； AD_aI
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appropriate authorization 适当的授权 +7HM 7cw
appropriateness of audit evidence 审计证据的适当性 VeLuL:4I
approval 批准，核准 xy/B<.M1
assertion (会计报表上的)认定；确认 3%"r%:fQB/
assessed level of control risk 对控制风险的评估，控制风险的评估水平 1:L _qL
asset 资产，财产 Sdk:-Zuv
asset restructuring 资产重组 @wzzI 7}C
assignment of duties 职责的划分 !R { C
assistant 助理，助理人员 r `t|}m
associated company 联属公司，联营公司 $)V_oQSqn
association 联合，结合；协会，社团 T B!z:n
assumption 假设，假定 9
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at a given date 在某一特定时日 s]tBd !~
attestation 鉴证，公证 JjD'2"z
attestation service 鉴证服务 ;rD
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audit adjustment 审计调整 WyO7,Qr\
audit areas 审计领域 s>A!Egmo
audit conclusion 审计结论 nPAVrDg
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audit effectiveness 审计效果 "4 Lt:o4x
audit efficiency 审计效率 U$-;^ =;
audit engagement letter 审计业务约定书 -d|Q|zF^x
audit evidence 审计证据 GI]sE]tZ
audit fee 审计费 f{m,?[1C,
audit files 审计档案 WAzYnl'p
audit findings 审计中发现的事项 }ZP;kM$g
audit implementation stage 审计实施阶段 ~M >EB6
audit mark 审计标识 BtPUUy .
audit materiality 审计重要性 |H.i$8 _A
audit method 审计方法 n0/H2>I [
audit objective 审计目标，审计目的 ?1+JBl~/d
audit of financial statements 会计报表审计，财务报表审计 N+l 0XjZD9
audit opinion 审计意见 Nb[zm|.
audit period 被审计期间，被审计年度 f R:BF47
audit plan 审计计划 yu<'-)T.?
audit planning 编制审计计划，制定审计计划，审计计划 ,wyfMOGLt
audit planning stage 审计计划阶段 "kYzgi
audit procedure 审计程序 = V)88@W
audit programme 审计程序表，具体审计计划 `{1&*4!
audit report 审计报告 gM0
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 m!I ax]D{
audit report with a qualified opinion 有保留意见的审计报告 sHt
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audit report with an adverse opinion 否定意见的审计报告 ~v
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audit report with dual dates 双重日期审计报告 m'L7K K-Y)
audit reporting stage 审计报告阶段 ] bPj%sb*@
audit responsibility 审计责任 l
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audit results 审计结果 & o2F 4
audit risk 审计风险 0n'~wz"wB
audit sampling 审计抽样 ? iX1;c9
audit sampling techniques 审计抽样方法，审计抽样技术 <c,/+
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audit strategies 审计策略 {*X8!P7C
audit summary 审计总结，审计小结 x_C#ALq9
audit team 审计小组 # /U l
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audit test 审计测试 3@d{C^\
audit trail 审计轨迹 )ZyEn%
audit work 审计工作 h{$mL#J
audit working paper 审计工作底稿 /Ir|& < yB
audited financial statement 审计会计报表，已审计财务报表 Z#2AK63/T
Auditing Guidelines (the～) 审计规范指南 9JG9;[
auditing standards 审计准则 [f_4%Now
audit-oriented working paper (审计)业务类工作底稿 o j8_e xx
authorisation 授权 _fVC\18T
authorisation of transaction 交易的授权 9PU9B YBG
availability 可获得性 YTQom! O
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balance 余额；差额；平衡 /~4wM#Yi8
balance sheet 资产负债表 &WqKsH$
bank 银行 wRc=;f
bank account 银行账户，银行户头 _cWz9 ;
bank statement 银行对账单 {3jV ,S
barter transaction 易货交易，以物换物交易 QGWfF,q
basis of audit 审计依据 P,(T u.EPk
basis of preparation (会计报表的)编制基础 BQs~>}(V
book of account 账目，账簿 K2W$I H:.
borrowing 借款，贷款，借债 bZ/4O*B
branch 分支，分支机构，分店 RpAtd^ I
brought forward (账户余额等的)承上年，承上期，承上页 | k
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budget 预算 r*n _#&-7
building 建筑物；大楼 +cDz`)N,,
business conditions 业务情况，经营情况 k:+Bex$g
business licence (企业等的)营业执照 bIX'|=
business relation 业务关系 # rE#lHo
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