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 Ml' bZLwq
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ability to continue as a going concern 持续经营能力 ": mCZ Ut
acceptability 可接受性，可接受程度 I:r($m
acceptable level of detection risk 检查风险的可接受水平 pZyb
acceptance of engagement 接受委托 7Ntjx(b$"h
accepting the engagement for the first time 首次接受委托 >l y&+3S
access to asset 对资产的接触 Uyz;U34 oI
according to 根据，依据，依照 u?F7 L8q]
account balance 账户余额 Dh*~U :6$g
account for 对……进行会计处理，核算；解释 /%2:+w
accounting 会计，会计学 ,| $|kO/
accounting advisory serve 会计咨询服务 ]H @v
accounting firm 会计师事务所 F!
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accounting information 会计信息，会计资料 V5hp
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accounting period 会计期间 |:!E HFr
accounting policies 会计政策 s?4%<jz
accounting professional bodies 会计职业组织，会计职业团体 l|4xKBCV]
accounting records 会计记录 z:0-aDe M
accounting responsibility 会计责任 ;mCGh~?G
accounting service 会计服务 V2WUM+`uT
accounting standards 会计准则 uJ2C+$=Ul
Accounting Standards for Business Enterprises 企业会计准则 g?k#wj1uH
accounting system 会计系统 3 C E 39W
accounting treatment 会计处理 >\^N\ &
accuracy 准确性，精确性
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additional audit procedures 追加审计程序 a!s. 850@
addressee 收件人，收信人
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Administration of State-owned Assets (the～) 国有资产管理局 Q'
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administrative laws and regulations 行政法规 T%N~oa
adverse impact 不利影响，负面影响 CDwFVR'_Af
adverse opinion 反对意见 X^?|Sz<^E
advisory group 咨询组，顾问组 ~ wJ3AqNC?
agency fee 代理费，代理费用 uIVTs9\
aggregate 总计，合计为…… F$"MFdc[
alternation of document and record 变造文件和记录 6!gtve_
alternative audit procedures 替代审计程序，备选审计程序 yg-L^`t+B5
amend 修改，修订 mjkw&2
amortisation 摊销 I_jM-/3b
analytical capacity 分析能力 +=,4@I%
analytical procedures 分析性程序 =:ya;k&
annual financial statements 年度会计报表，年度财务报表 |wyJh"4!
appendix 附录，附表 hi4h0\L!}
applicable 适用的 'p|Iwtjn>
applicable laws and regulations 适用的法规 P!>{>r4
application systems 应用系统 {7ZtOe
apply consistently 一贯地执行，一贯地实施 0C"PC:h5
appropriate 适当的，合适的； v"G%5pq*\
征用，挪用 <IHFD^3|j
appropriate authorization 适当的授权 }
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appropriateness of audit evidence 审计证据的适当性 76u/WC>B
approval 批准，核准 2f}K #i8
assertion (会计报表上的)认定；确认 E9 Qd>o
assessed level of control risk 对控制风险的评估，控制风险的评估水平 ZmYSi$B
asset 资产，财产 ,&z j Oc_v
asset restructuring 资产重组 r=iMo7q
assignment of duties 职责的划分 )$Dcrrj
assistant 助理，助理人员 tehI!- >l
associated company 联属公司，联营公司 D~i@. k
association 联合，结合；协会，社团 p'uqh
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assumption 假设，假定 qD=m{
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at a given date 在某一特定时日 jmk*z(}#:
attestation 鉴证，公证 N
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attestation service 鉴证服务 JPoK\- 9NT
audit adjustment 审计调整 cA (e "N
audit areas 审计领域 XYxm8ee"j
audit conclusion 审计结论 N8MlT \+r
audit effectiveness 审计效果 "Wn?8vR
audit efficiency 审计效率 zw%n!wc_\
audit engagement letter 审计业务约定书 foP>w4pB
audit evidence 审计证据 =|WV^0=S'%
audit fee 审计费 KWn1 %oGJ
audit files 审计档案 ;([tf;
audit findings 审计中发现的事项 Jv4D^>yj[
audit implementation stage 审计实施阶段 5E oWyy
audit mark 审计标识 X
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audit materiality 审计重要性 ma]F%E+$
audit method 审计方法 yV+ E;
audit objective 审计目标，审计目的 L->f =
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audit of financial statements 会计报表审计，财务报表审计 d;NFkA(df
audit opinion 审计意见 mB| mt+
audit period 被审计期间，被审计年度 l3Bxi1k[C
audit plan 审计计划 afP&+ 5t@O
audit planning 编制审计计划，制定审计计划，审计计划 k1$2a8 ja
audit planning stage 审计计划阶段 ?3"D|
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audit procedure 审计程序 _{Q ?VQvZ
audit programme 审计程序表，具体审计计划 l
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audit report 审计报告 ("J V:u.L+
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ]Re ~V{uh
audit report with a qualified opinion 有保留意见的审计报告 C +?@iMh
audit report with an adverse opinion 否定意见的审计报告 J PzQBc5 e
audit report with dual dates 双重日期审计报告 ]htZ!; 8J
audit reporting stage 审计报告阶段 ? m
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audit responsibility 审计责任
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audit results 审计结果 `d|bH; w
audit risk 审计风险 y!6:
audit sampling 审计抽样 ?# EXG
audit sampling techniques 审计抽样方法，审计抽样技术 dj'8x48H2W
audit strategies 审计策略 j_a~)o-p
audit summary 审计总结，审计小结 | 8L`osg
audit team 审计小组 C"Y]W-Mgg
audit test 审计测试 #
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audit trail 审计轨迹 |gRgQGeB
audit work 审计工作 ]20 "la5
audit working paper 审计工作底稿 =u3@ Dhw
audited financial statement 审计会计报表，已审计财务报表 `TlUJ]d)
Auditing Guidelines (the～) 审计规范指南 c>i*HN}Z|
auditing standards 审计准则 61rh\<bn
audit-oriented working paper (审计)业务类工作底稿 C8W`Oly:]
authorisation 授权 |Q)w3\S$
authorisation of transaction 交易的授权 P
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availability 可获得性 6[2?m*BsN
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balance 余额；差额；平衡 .iN*
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balance sheet 资产负债表 F/ od,w9_
bank 银行 +-!|%jG`%v
bank account 银行账户，银行户头 ;7n*PBUJJ
bank statement 银行对账单 B{o\RN U
barter transaction 易货交易，以物换物交易 4d._Hd='
basis of audit 审计依据 Is6']bYh
basis of preparation (会计报表的)编制基础 \y )4`A
book of account 账目，账簿 q>:&xR"ra
borrowing 借款，贷款，借债 ;1g-z]
branch 分支，分支机构，分店 +$QL0|RL
brought forward (账户余额等的)承上年，承上期，承上页 r= H\4%P4
budget 预算 rUpAiZfz >
building 建筑物；大楼 6BN(^y# -X
business conditions 业务情况，经营情况 ^\kHEM|5v
business licence (企业等的)营业执照 &|\}\+0Z
business relation 业务关系 KIBZQ.uG
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