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 Q\vpqE! 9
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审计词汇英汉对照 Kw^ 7>\
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ability to continue as a going concern 持续经营能力 ;;t yoh~t
acceptability 可接受性，可接受程度 4 "ZP 'I;
acceptable level of detection risk 检查风险的可接受水平 S13nL^ =i
acceptance of engagement 接受委托 a-tm q]]E
accepting the engagement for the first time 首次接受委托 2pCaX\t
access to asset 对资产的接触 e%M;?0j
according to 根据，依据，依照 d1 T!+I
account balance 账户余额 ,qwuLBW
account for 对……进行会计处理，核算；解释 Dy&i&5E.-l
accounting 会计，会计学 ]/6z;
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accounting advisory serve 会计咨询服务 IP pN@
accounting firm 会计师事务所 7A7?GDW
accounting information 会计信息，会计资料 JR|ck=tq
accounting period 会计期间 _LnpnL:
accounting policies 会计政策 TX/Xt7#R:
accounting professional bodies 会计职业组织，会计职业团体 ej
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accounting records 会计记录 _f,C[C[e&
accounting responsibility 会计责任 h#*d I`>l-
accounting service 会计服务 .{^5X)
accounting standards 会计准则 ^\% (,KNo
Accounting Standards for Business Enterprises 企业会计准则 |r/"
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accounting system 会计系统 c jY-y-vO
accounting treatment 会计处理 B[Scr5|
accuracy 准确性，精确性
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additional audit procedures 追加审计程序 Om@;J%u/
addressee 收件人，收信人 0+ '&`Q!u
Administration of State-owned Assets (the～) 国有资产管理局 j (d~aqW
administrative laws and regulations 行政法规 r6qj7}\
adverse impact 不利影响，负面影响 X? ',n
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adverse opinion 反对意见 b|DdG/O
advisory group 咨询组，顾问组 JbbzV>
agency fee 代理费，代理费用 "sCRdx]_
aggregate 总计，合计为…… xo&_bMO
alternation of document and record 变造文件和记录 e *C(q~PQ
alternative audit procedures 替代审计程序，备选审计程序 C!!M%P
amend 修改，修订 TdM ruSY
amortisation 摊销 &z3o7rif$
analytical capacity 分析能力 ioCsV
analytical procedures 分析性程序 IT BE|b
annual financial statements 年度会计报表，年度财务报表 e T{ 4{
appendix 附录，附表 'H !Uh]!
applicable 适用的 tk`v:t!6 U
applicable laws and regulations 适用的法规 59A}}.@?m
application systems 应用系统 O/C rd/
apply consistently 一贯地执行，一贯地实施 bE . .P&"
appropriate 适当的，合适的； Fxz
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appropriate authorization 适当的授权 +6 \Zj)
appropriateness of audit evidence 审计证据的适当性 # W']6'O
approval 批准，核准 7$=In K
assertion (会计报表上的)认定；确认 w@E 3 ZL^
assessed level of control risk 对控制风险的评估，控制风险的评估水平 eMsd3 7J
asset 资产，财产 FZlWs p=
asset restructuring 资产重组 r19
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assignment of duties 职责的划分 b$jo Y*< 6
assistant 助理，助理人员 D@.6>:;il
associated company 联属公司，联营公司 ?a5! H*,
association 联合，结合；协会，社团 CdQ!GS<'y
assumption 假设，假定 R 9\*#c
at a given date 在某一特定时日 +0Y&`{#Z
attestation 鉴证，公证 5 ;EvNu
attestation service 鉴证服务 _D tV
audit adjustment 审计调整 wHy!CP
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audit areas 审计领域 :I#V.
audit conclusion 审计结论 :F ?C)F
audit effectiveness 审计效果 %h@EP[\
audit efficiency 审计效率 bAMdI 5Zk?
audit engagement letter 审计业务约定书 T~e.PP
audit evidence 审计证据 a~w$#fo"`f
audit fee 审计费 y N-9[P8C
audit files 审计档案 MTn{ d
audit findings 审计中发现的事项 l f, 5w
audit implementation stage 审计实施阶段 fHFE){
audit mark 审计标识 ]a`$LW}
audit materiality 审计重要性 Zy/_
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audit method 审计方法 7@Qcc t4A
audit objective 审计目标，审计目的 g 7H(PF?
audit of financial statements 会计报表审计，财务报表审计 [ (lW^ -
audit opinion 审计意见 xJe%f\UDu
audit period 被审计期间，被审计年度 9'
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audit plan 审计计划 h_'*XWd@
audit planning 编制审计计划，制定审计计划，审计计划 upmx $H>
audit planning stage 审计计划阶段 ~xFkU#
audit procedure 审计程序 <h yK u
audit programme 审计程序表，具体审计计划 =s6 opL)
audit report 审计报告 N!}f}oF
audit report with a disclaimer of opinion 拒绝表示意见审计报告 %N._w!N<5n
audit report with a qualified opinion 有保留意见的审计报告 i
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audit report with an adverse opinion 否定意见的审计报告 _[BP 0\dPW
audit report with dual dates 双重日期审计报告 h*\%vr
audit reporting stage 审计报告阶段 Pq$n5fZC !
audit responsibility 审计责任 ~n_HP _Kf?
audit results 审计结果 8s@3hXD&
audit risk 审计风险 K&-"d/QuLg
audit sampling 审计抽样 (bS&D/N.
audit sampling techniques 审计抽样方法，审计抽样技术 h ?U
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audit strategies 审计策略 d=/F}yP~?s
audit summary 审计总结，审计小结 }GM'.yutX
audit team 审计小组 ]S E
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audit test 审计测试 -~w'Xo #
audit trail 审计轨迹 KI.hy2?e
audit work 审计工作 6
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audit working paper 审计工作底稿 5^ Zg>I
audited financial statement 审计会计报表，已审计财务报表 c+ie8Q!
Auditing Guidelines (the～) 审计规范指南 2\$oV
auditing standards 审计准则 %BODkc Zh
audit-oriented working paper (审计)业务类工作底稿 DlJo^|5
authorisation 授权 :`sUt1Fw.
authorisation of transaction 交易的授权 \;Weizq5
availability 可获得性 E U#^7
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balance 余额；差额；平衡 $~)SCbL^5
balance sheet 资产负债表 ['D]>Ot68
bank 银行 U<XG{<2
bank account 银行账户，银行户头 zt%Mx>V@
bank statement 银行对账单 cMIE
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barter transaction 易货交易，以物换物交易 Z_NCD`i;
basis of audit 审计依据 fP1! )po
basis of preparation (会计报表的)编制基础 :4|4 =mkr
book of account 账目，账簿 46;uW{EY
borrowing 借款，贷款，借债 LP=)~K<
branch 分支，分支机构，分店 q^nVN#
brought forward (账户余额等的)承上年，承上期，承上页 Hn:Crl y#
budget 预算 6eCCmIdaM
building 建筑物；大楼 k?}Zg*
business conditions 业务情况，经营情况 ,!9zrYi}
business licence (企业等的)营业执照 `D9$v(Ztr
business relation 业务关系 j<$2hiI/?&
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