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 kO/YO)g
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审计词汇英汉对照 BU<Qp$ &
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ability to continue as a going concern 持续经营能力 LFAefl\
acceptability 可接受性，可接受程度 2)Q%lEm`SP
acceptable level of detection risk 检查风险的可接受水平 eIj2(q9
acceptance of engagement 接受委托 t>vr3)W
accepting the engagement for the first time 首次接受委托 Gs/G_E(T
access to asset 对资产的接触 $}EI3a
according to 根据，依据，依照 e$`;z%6y
account balance 账户余额 ^|%N _ s
account for 对……进行会计处理，核算；解释 *7{{z%5Pu
accounting 会计，会计学 N C3XJ
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accounting advisory serve 会计咨询服务 XnKf<|j6k
accounting firm 会计师事务所 uHuL9Q^
accounting information 会计信息，会计资料 UNA!v zOb
accounting period 会计期间 TB_OFbI2
accounting policies 会计政策 )Tc D -Jr
accounting professional bodies 会计职业组织，会计职业团体 *QT7\ht 3
accounting records 会计记录 8iPA^b|sz{
accounting responsibility 会计责任 bo#?,80L}`
accounting service 会计服务 E J&w6),d
accounting standards 会计准则 [U,hb1Wi3
Accounting Standards for Business Enterprises 企业会计准则 2;7n0LOs}
accounting system 会计系统 Bxf&gDwjgr
accounting treatment 会计处理 RgD
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accuracy 准确性，精确性 3F9 dr@I.7
additional audit procedures 追加审计程序 je74As[
addressee 收件人，收信人 ^YB3$: @$U
Administration of State-owned Assets (the～) 国有资产管理局 "`V:4uz
administrative laws and regulations 行政法规 ~X-v@a
adverse impact 不利影响，负面影响 3
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adverse opinion 反对意见 xf;
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advisory group 咨询组，顾问组 MFz6y":~
agency fee 代理费，代理费用 ;73{n*a$
aggregate 总计，合计为…… L2%n pps
alternation of document and record 变造文件和记录 ft$
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alternative audit procedures 替代审计程序，备选审计程序 M1eM^m8U
amend 修改，修订 gMPvzBpP
amortisation 摊销 n[7 =
analytical capacity 分析能力 ;vUw_M{P=)
analytical procedures 分析性程序 Dc3bG@K*G
annual financial statements 年度会计报表，年度财务报表 {
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appendix 附录，附表 'DUY f5nF
applicable 适用的 ;It
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applicable laws and regulations 适用的法规 hM[I}$M&O
application systems 应用系统 ~Efi|A /
apply consistently 一贯地执行，一贯地实施 bLC+73BjC
appropriate 适当的，合适的； Q SvgbjdE
征用，挪用 N p? / r}
appropriate authorization 适当的授权 #Wt1Ph_;
appropriateness of audit evidence 审计证据的适当性 )gG_K$08?
approval 批准，核准
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assertion (会计报表上的)认定；确认 AQs_( LR
assessed level of control risk 对控制风险的评估，控制风险的评估水平 #&Zj6en}M]
asset 资产，财产 : n\D
asset restructuring 资产重组 8ZNwo
assignment of duties 职责的划分 KS;Wr6]@(O
assistant 助理，助理人员 H6Kt^s<6xu
associated company 联属公司，联营公司 .c@,$z2M
association 联合，结合；协会，社团 R}$A>)%dx
assumption 假设，假定 "9,+m$nj
at a given date 在某一特定时日 `o%Ua0x2
attestation 鉴证，公证 \; zix(N[5
attestation service 鉴证服务 Gu%}B@ 4^
audit adjustment 审计调整 0T:ZWRjH
audit areas 审计领域
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audit conclusion 审计结论 5xc-MkIRL
audit effectiveness 审计效果 41o ~5 :&
audit efficiency 审计效率 { pu .l4nk
audit engagement letter 审计业务约定书 gP=@u.
audit evidence 审计证据 6S?*z
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audit fee 审计费 ;CA7\&L>
audit files 审计档案 I z)~h>-F
audit findings 审计中发现的事项 ?Q: KW
audit implementation stage 审计实施阶段 Es+BV+x[.c
audit mark 审计标识 W4=<hB
audit materiality 审计重要性 yV5A VM o
audit method 审计方法 s
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audit objective 审计目标，审计目的 5x}Or fDU
audit of financial statements 会计报表审计，财务报表审计 ] dHV^!
audit opinion 审计意见 Ok_)C+o
audit period 被审计期间，被审计年度 8yCQWDE}
audit plan 审计计划 WQ1*)h8,9
audit planning 编制审计计划，制定审计计划，审计计划 -42jeJS
audit planning stage 审计计划阶段 U=ie|
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audit procedure 审计程序 Z"a]AsG/Q#
audit programme 审计程序表，具体审计计划 H_7X%TvXb
audit report 审计报告 x2z%J,z@4
audit report with a disclaimer of opinion 拒绝表示意见审计报告 lISu[{b?
audit report with a qualified opinion 有保留意见的审计报告 z*&r@P
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audit report with an adverse opinion 否定意见的审计报告 }'Yk
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audit report with dual dates 双重日期审计报告 TY gn
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audit reporting stage 审计报告阶段 &;oW mmvz{
audit responsibility 审计责任 !e:HE/&>i
audit results 审计结果 ZTP&*+d
audit risk 审计风险 #'Lt_Yf!
audit sampling 审计抽样 +X7+:QQ }
audit sampling techniques 审计抽样方法，审计抽样技术 Js!V,={iX
audit strategies 审计策略 _z \PVTT
audit summary 审计总结，审计小结 u6BLhyS
audit team 审计小组 9h
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audit test 审计测试 L51uC ,QF
audit trail 审计轨迹 &B>YiA
audit work 审计工作 ,a?$F1Z-
audit working paper 审计工作底稿 yX;v
audited financial statement 审计会计报表，已审计财务报表 ue#Y h
Auditing Guidelines (the～) 审计规范指南 D3-H!TFpDb
auditing standards 审计准则 $5a%h
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audit-oriented working paper (审计)业务类工作底稿 _sp/RU,J-3
authorisation 授权 i3 n0W1~
authorisation of transaction 交易的授权 ;COZ Hj9b
availability 可获得性 gDjs:]/YR
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balance 余额；差额；平衡 > L>t$1hXM
balance sheet 资产负债表 mu =H&JC
bank 银行 PEX(*GS
bank account 银行账户，银行户头 '1yy&QU Zq
bank statement 银行对账单 N5:muh
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barter transaction 易货交易，以物换物交易 1A b=1g{
basis of audit 审计依据 I!sB$=n
basis of preparation (会计报表的)编制基础 D$
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book of account 账目，账簿 #v`J]I)$
borrowing 借款，贷款，借债 >E`p@
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branch 分支，分支机构，分店 T'nQj<dBt:
brought forward (账户余额等的)承上年，承上期，承上页 SmYY){AQ/
budget 预算 = A;B-_c
building 建筑物；大楼 F Uj4y 9X
business conditions 业务情况，经营情况 V_"K
business licence (企业等的)营业执照 tJ,x>s?Y
business relation 业务关系 G(XI TL u*
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