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 ~K%k
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审计词汇英汉对照 ]'6'<S
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ability to continue as a going concern 持续经营能力 p&QmIX]BZ
acceptability 可接受性，可接受程度 +`9yZOaC#
acceptable level of detection risk 检查风险的可接受水平 F/xCG n P-
acceptance of engagement 接受委托 IQ=CNby:
accepting the engagement for the first time 首次接受委托 5U3qr*/ ;m
access to asset 对资产的接触 gINwvzW{
according to 根据，依据，依照
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account balance 账户余额 ~R'BU=!;F
account for 对……进行会计处理，核算；解释 h&q=I.3O|?
accounting 会计，会计学 & b!vWX1N
accounting advisory serve 会计咨询服务 f%L:<4
accounting firm 会计师事务所 cNx
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accounting information 会计信息，会计资料 [ ' ?^>jfr
accounting period 会计期间 t z"5+uuu
accounting policies 会计政策 E`(5UF*>
accounting professional bodies 会计职业组织，会计职业团体 &+,:u*%
accounting records 会计记录 T^d#hl.U
accounting responsibility 会计责任 x<Iy<v7-
accounting service 会计服务 Oe/73|
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accounting standards 会计准则 ruz
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Accounting Standards for Business Enterprises 企业会计准则 :ao^/&HZ
accounting system 会计系统 *&h6*zP?
accounting treatment 会计处理 %l%=Dkss
accuracy 准确性，精确性 cl@kRX<7'
additional audit procedures 追加审计程序 loR,XW7z
addressee 收件人，收信人 O(WE gz
Administration of State-owned Assets (the～) 国有资产管理局 %7iUlO}}V
administrative laws and regulations 行政法规 0
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adverse impact 不利影响，负面影响 'w'Dwqhmr
adverse opinion 反对意见 vwm|I
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advisory group 咨询组，顾问组 W;q#ZD(;
agency fee 代理费，代理费用 v^<<[I2 C
aggregate 总计，合计为…… @
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alternation of document and record 变造文件和记录 ix(U:'{
alternative audit procedures 替代审计程序，备选审计程序 gHp'3SnS
amend 修改，修订 /L)?> tg
amortisation 摊销 o*?[_{x W
analytical capacity 分析能力 FK-}i|di
analytical procedures 分析性程序 e',hC0&S
annual financial statements 年度会计报表，年度财务报表 qK{| Q
appendix 附录，附表 mgk64}K [n
applicable 适用的 r(PJ~8)(=
applicable laws and regulations 适用的法规 9cl{hdP{
application systems 应用系统 0T7M_G'5Q
apply consistently 一贯地执行，一贯地实施 @gs26jX~2}
appropriate 适当的，合适的； 6{cybD`Ef&
征用，挪用 k,a,h^ {}j
appropriate authorization 适当的授权 YN_X0+b3C
appropriateness of audit evidence 审计证据的适当性 A$%@fO.b
approval 批准，核准
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assertion (会计报表上的)认定；确认 zC<'fT/rG
assessed level of control risk 对控制风险的评估，控制风险的评估水平 zNNzsT8na
asset 资产，财产 V#p G; ,
asset restructuring 资产重组 ] d W%g?
assignment of duties 职责的划分 z\X60T
assistant 助理，助理人员 Ti0
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associated company 联属公司，联营公司 jK&
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association 联合，结合；协会，社团 z:d Xc
assumption 假设，假定 ]R97 n|s_
at a given date 在某一特定时日 QWU5-p9e
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attestation 鉴证，公证 (3 )C_Z
attestation service 鉴证服务 THr
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audit adjustment 审计调整 l*~"5f 03
audit areas 审计领域 Q,[rrG;?@
audit conclusion 审计结论 , LCH2r
audit effectiveness 审计效果 ~r(g|?}P
audit efficiency 审计效率 Q3 K;kS
audit engagement letter 审计业务约定书 Ej;Vr~Wi
audit evidence 审计证据 SIKk|I)
audit fee 审计费 "r
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audit files 审计档案 :7HVBH
audit findings 审计中发现的事项 ( 1QdZD|
audit implementation stage 审计实施阶段 l=Lm r
audit mark 审计标识 jrDz7AfA
audit materiality 审计重要性 Ws2prh^e(
audit method 审计方法 BZ
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audit objective 审计目标，审计目的 !Ei Ze.K
audit of financial statements 会计报表审计，财务报表审计 'US:Mr3
audit opinion 审计意见 H}u)%qY+~
audit period 被审计期间，被审计年度 O[i2A (
audit plan 审计计划 O+CF/ipX/
audit planning 编制审计计划，制定审计计划，审计计划 34&u]4=L)
audit planning stage 审计计划阶段 $ioaunQKP
audit procedure 审计程序 >=Rd3dgDG
audit programme 审计程序表，具体审计计划 ZwY `x')
audit report 审计报告 6/p]jN
audit report with a disclaimer of opinion 拒绝表示意见审计报告 =RCfibT!C
audit report with a qualified opinion 有保留意见的审计报告 {[(W4NAlH
audit report with an adverse opinion 否定意见的审计报告
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audit report with dual dates 双重日期审计报告 hW*^1%1
audit reporting stage 审计报告阶段 ~FK+bF?%
audit responsibility 审计责任 mvW^P`nB
audit results 审计结果 +iZ@.LI
audit risk 审计风险 NKI k d
audit sampling 审计抽样 ]5qjK~,4b
audit sampling techniques 审计抽样方法，审计抽样技术 i ]h R7g<
audit strategies 审计策略 "GIg| 3
audit summary 审计总结，审计小结 $S"zxEJJ Y
audit team 审计小组 !VJT"Ds_
audit test 审计测试 H4 K(SGx
audit trail 审计轨迹 zD#+[XI]K
audit work 审计工作 8yJk81
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audit working paper 审计工作底稿 <uWJ>sg^ 6
audited financial statement 审计会计报表，已审计财务报表 ,=XS%g}l4
Auditing Guidelines (the～) 审计规范指南 Z.cG`Km*
auditing standards 审计准则 Z(Ls#hp
audit-oriented working paper (审计)业务类工作底稿 3V8j>&
authorisation 授权 l:k E^ = 6
authorisation of transaction 交易的授权 qqO10~Xc
availability 可获得性 6 ^6uK
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balance 余额；差额；平衡
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balance sheet 资产负债表 %o SfL;W7
bank 银行 >E 2WZHzd2
bank account 银行账户，银行户头 6w .iE b
bank statement 银行对账单 NZi'eZ{^`
barter transaction 易货交易，以物换物交易 5BGv^Qb_2
basis of audit 审计依据 4F 6ju6w
basis of preparation (会计报表的)编制基础 `qYc#_ELv
book of account 账目，账簿 +@<^i?ale
borrowing 借款，贷款，借债 $y
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branch 分支，分支机构，分店 $D2Ain1
brought forward (账户余额等的)承上年，承上期，承上页 st1M.}
budget 预算 ":ws~Zep
building 建筑物；大楼 :` !mCW`Q-
business conditions 业务情况，经营情况 ,M9hb<:m
business licence (企业等的)营业执照 J[_?>YJ
business relation 业务关系 % 'L=
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