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 iF Mf[qBg
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审计词汇英汉对照 "oNl!<ep
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ability to continue as a going concern 持续经营能力 Z]R#F0 "U
acceptability 可接受性，可接受程度 '2i !RT-
acceptable level of detection risk 检查风险的可接受水平 ^r .CUhx)
acceptance of engagement 接受委托 UOf\pG
accepting the engagement for the first time 首次接受委托 ,OubKcNg
access to asset 对资产的接触 a*LfT<hmU3
according to 根据，依据，依照 DpvHIE:W
account balance 账户余额 &Jb\}c }
account for 对……进行会计处理，核算；解释 K0_gMi+bR
accounting 会计，会计学 GF8wKx#J
accounting advisory serve 会计咨询服务 K)wWqC.
accounting firm 会计师事务所 T ]Ai{@i
accounting information 会计信息，会计资料 ls&H oJ7
accounting period 会计期间 T}=^D=
accounting policies 会计政策 t"YsIOT:O"
accounting professional bodies 会计职业组织，会计职业团体 A]5 ];c
accounting records 会计记录 Xpn\TD<_I
accounting responsibility 会计责任 ^d{5GK'
accounting service 会计服务 M /v@C*c
accounting standards 会计准则 Y8]@y0(
Accounting Standards for Business Enterprises 企业会计准则 M*ZN]9{^.
accounting system 会计系统 q)Nw$dW<
accounting treatment 会计处理 Vc;[ 0iB
accuracy 准确性，精确性 @- L]mLY
additional audit procedures 追加审计程序 eh<mJL%T
addressee 收件人，收信人 t1o
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Administration of State-owned Assets (the～) 国有资产管理局 =WW5 H\?
administrative laws and regulations 行政法规 w6 cl3J&
adverse impact 不利影响，负面影响 {9}C U
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adverse opinion 反对意见 W"_<SYV J
advisory group 咨询组，顾问组 V0_tk"
agency fee 代理费，代理费用 @WS77d~S
aggregate 总计，合计为…… _Iav2= 0Wi
alternation of document and record 变造文件和记录 gee ~>l
alternative audit procedures 替代审计程序，备选审计程序 bI|G
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amend 修改，修订 $8UW^#Bpq
amortisation 摊销 iaEQF]*cC
analytical capacity 分析能力 \q1tT!]
analytical procedures 分析性程序 F c5t,P
annual financial statements 年度会计报表，年度财务报表 y4 2 C
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appendix 附录，附表 {FI*oO1A~
applicable 适用的 [ UI>SN
applicable laws and regulations 适用的法规 :M6v<Kg{;
application systems 应用系统 A|
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apply consistently 一贯地执行，一贯地实施 c_*w<v J-'
appropriate 适当的，合适的； G Ixs>E'X
征用，挪用 ?l?l<`sTO
appropriate authorization 适当的授权 .cQO?UKK
appropriateness of audit evidence 审计证据的适当性 %eg + .
approval 批准，核准 ;Go^)bN
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assertion (会计报表上的)认定；确认 4 O8ct,Y
assessed level of control risk 对控制风险的评估，控制风险的评估水平 ^ZQMRNP{r
asset 资产，财产 HS{Vohy >
asset restructuring 资产重组 ?#= xx.cF
assignment of duties 职责的划分 IoL i7NKw
assistant 助理，助理人员 oC>J{z
associated company 联属公司，联营公司 O;<wD h)Yt
association 联合，结合；协会，社团 zG6l8%q'UE
assumption 假设，假定 bc'IoD/
at a given date 在某一特定时日 7\2I> W
attestation 鉴证，公证 `hj,r F+4
attestation service 鉴证服务 mW%8`$rVEO
audit adjustment 审计调整 GT<oYr jU
audit areas 审计领域 pvyEs|f=%
audit conclusion 审计结论 bp:`m>4<
audit effectiveness 审计效果 ^%9oeT{
audit efficiency 审计效率 Dc-K08 c
audit engagement letter 审计业务约定书 $YEm(:v$
audit evidence 审计证据 ]<\YEz&A
audit fee 审计费 ~ h3G}EH
audit files 审计档案 {V
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audit findings 审计中发现的事项 +mVAmG@
audit implementation stage 审计实施阶段 3Xu|hkK\e
audit mark 审计标识 ;F"!
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audit materiality 审计重要性 YJ6~P
audit method 审计方法 js81@WX!c
audit objective 审计目标，审计目的 zx}+Q B0
audit of financial statements 会计报表审计，财务报表审计 F*P hV|XU
audit opinion 审计意见 k9rws
audit period 被审计期间，被审计年度 .u&xo{$'dS
audit plan 审计计划 / "g
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audit planning 编制审计计划，制定审计计划，审计计划 '37
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audit planning stage 审计计划阶段 w g?}c ;
audit procedure 审计程序 V'XEz;Ze
audit programme 审计程序表，具体审计计划 H 1kI+YJ@
audit report 审计报告 R<&Euph
audit report with a disclaimer of opinion 拒绝表示意见审计报告 n]IF`kYQV
audit report with a qualified opinion 有保留意见的审计报告 6A Avsu:
audit report with an adverse opinion 否定意见的审计报告 d,(y$V+
audit report with dual dates 双重日期审计报告 c]|vg=W
audit reporting stage 审计报告阶段 9Bt GzI\
audit responsibility 审计责任 }MRgNr'k
audit results 审计结果 ^}-l["u`
audit risk 审计风险 rS BI'op
audit sampling 审计抽样 r V%6 8x9
audit sampling techniques 审计抽样方法，审计抽样技术 C{J5:ak
audit strategies 审计策略 Ea@0>_U|
audit summary 审计总结，审计小结 ZR}v_]l^
audit team 审计小组 M#'7hm6
audit test 审计测试 kBR=a%kG
audit trail 审计轨迹 8IlUb j
audit work 审计工作 gLv+L]BnhH
audit working paper 审计工作底稿 #Zm`*s`
audited financial statement 审计会计报表，已审计财务报表 ` Ow]@flLI
Auditing Guidelines (the～) 审计规范指南 vTK%8qoZ
auditing standards 审计准则 Zmyq6.1q~
audit-oriented working paper (审计)业务类工作底稿 crIF5^3Yby
authorisation 授权 as:l1S
authorisation of transaction 交易的授权 gFTU9k<
availability 可获得性 ]%6%rq%9C
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balance 余额；差额；平衡 J -z.
balance sheet 资产负债表 %1A8m-u]M
bank 银行 7p. 8{zQ*
bank account 银行账户，银行户头 \|Af2 6
bank statement 银行对账单 lm4A%4- db
barter transaction 易货交易，以物换物交易 9A.NM+u7
basis of audit 审计依据 <
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basis of preparation (会计报表的)编制基础 mKe6rEUs|
book of account 账目，账簿 1yE',9?
borrowing 借款，贷款，借债 FAnz0p+t
branch 分支，分支机构，分店 G! I+ +M"
brought forward (账户余额等的)承上年，承上期，承上页 [}4z qY{
budget 预算 ^&YtZjV
building 建筑物；大楼 QPf\lN/$4d
business conditions 业务情况，经营情况 NRx 7S 9W
business licence (企业等的)营业执照 $ Lstq_x+
business relation 业务关系 #a}w&O";
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