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 `"@g8PWe
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ability to continue as a going concern 持续经营能力 X5`A GyX
acceptability 可接受性，可接受程度 N*`b%XGn3
acceptable level of detection risk 检查风险的可接受水平 0q*r
acceptance of engagement 接受委托 5 gv/Pq &
accepting the engagement for the first time 首次接受委托 %uoQ9lD'
access to asset 对资产的接触 0k'e:AjP
according to 根据，依据，依照 d5>H3D{49
account balance 账户余额 q-rB 2
account for 对……进行会计处理，核算；解释 mCWhUBghR
accounting 会计，会计学 Hsihytdj
accounting advisory serve 会计咨询服务 \2(SB
accounting firm 会计师事务所 }-> .k/vc
accounting information 会计信息，会计资料 H{AMZyV0/d
accounting period 会计期间 ^<: sdv>Y5
accounting policies 会计政策 k $f Gom
accounting professional bodies 会计职业组织，会计职业团体 `D":
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accounting records 会计记录 .!6>oL/iF
accounting responsibility 会计责任 NFr:y<0>z
accounting service 会计服务 HoLv`JA
accounting standards 会计准则 3VUWX5K?
Accounting Standards for Business Enterprises 企业会计准则 je6CDF qw
accounting system 会计系统 RC^9HuR&
accounting treatment 会计处理 T /mI[*1xI
accuracy 准确性，精确性 ErT{(t7
additional audit procedures 追加审计程序 r&2~~_d3y
addressee 收件人，收信人 /\w) >0
Administration of State-owned Assets (the～) 国有资产管理局 3G meD/6
administrative laws and regulations 行政法规 LFZ iPu
adverse impact 不利影响，负面影响 R.s^o]vT
adverse opinion 反对意见 $%%os6y2v
advisory group 咨询组，顾问组 SR8qt z/V
agency fee 代理费，代理费用 YqV8D&I
aggregate 总计，合计为…… &I({T
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alternation of document and record 变造文件和记录 x%<
alternative audit procedures 替代审计程序，备选审计程序 2iU7 0(H
amend 修改，修订 a2f^x@0k
amortisation 摊销 WnH UE
analytical capacity 分析能力 S#b-awk
analytical procedures 分析性程序 rFZrYm
annual financial statements 年度会计报表，年度财务报表 t9_E$w^U
appendix 附录，附表 c.|l-zAeX
applicable 适用的 5PIZh<
applicable laws and regulations 适用的法规 DS 2)@
application systems 应用系统 8*c3|
apply consistently 一贯地执行，一贯地实施 ^Q{Bq
appropriate 适当的，合适的； om3`[r[{
征用，挪用 NJ MJ
appropriate authorization 适当的授权 Z
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appropriateness of audit evidence 审计证据的适当性 d$Y7u
approval 批准，核准 gU R]{dq^'
assertion (会计报表上的)认定；确认 3^ StIw{X
assessed level of control risk 对控制风险的评估，控制风险的评估水平 axk"^ gps
asset 资产，财产 BYM3jXWi0v
asset restructuring 资产重组 $2MAZGJV
assignment of duties 职责的划分 Q*YYTmZ
assistant 助理，助理人员 g2R @`./S
associated company 联属公司，联营公司 hAqg
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association 联合，结合；协会，社团 ==H$zmK
assumption 假设，假定 2`a
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at a given date 在某一特定时日 >m'x8x B=
attestation 鉴证，公证 5y}
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attestation service 鉴证服务 ,SScf98,j
audit adjustment 审计调整 >qo~d? +
audit areas 审计领域 t0#[#I1+
audit conclusion 审计结论 U{ ;l0 2S
audit effectiveness 审计效果 rxO2js
audit efficiency 审计效率 aV
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audit engagement letter 审计业务约定书 A
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audit evidence 审计证据 8yW oPm<A
audit fee 审计费 dp5f7>]:(
audit files 审计档案 FZH\Q~IUV
audit findings 审计中发现的事项 r,N[ )@
audit implementation stage 审计实施阶段 8z<r.joxC
audit mark 审计标识 ue 8qIZH
audit materiality 审计重要性 #*c F8NV-
audit method 审计方法 Y& ] 8 {
audit objective 审计目标，审计目的 ?`zgq>R}w[
audit of financial statements 会计报表审计，财务报表审计 tJ=di5&
audit opinion 审计意见 Sg]
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audit period 被审计期间，被审计年度 8V$ 3b?]
audit plan 审计计划 nN3$\gHp8i
audit planning 编制审计计划，制定审计计划，审计计划 pl V7+?G
audit planning stage 审计计划阶段 !7U\J]
audit procedure 审计程序 np WEop>
audit programme 审计程序表，具体审计计划 o0p T6N)
audit report 审计报告 5M23/=
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 fMeZ]rb
audit report with a qualified opinion 有保留意见的审计报告 l
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audit report with an adverse opinion 否定意见的审计报告 4S
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audit report with dual dates 双重日期审计报告 }t>q9bZ9z
audit reporting stage 审计报告阶段 b>~RSO*
audit responsibility 审计责任 yu
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audit results 审计结果 ~]8p _;\
audit risk 审计风险 Sd:.KRTu.
audit sampling 审计抽样 fw{,bJ(U
audit sampling techniques 审计抽样方法，审计抽样技术 y~F<9;$=
audit strategies 审计策略 ., :uZyG
audit summary 审计总结，审计小结 e wB!IJxh
audit team 审计小组 '5};M)w
audit test 审计测试 >WM3|
audit trail 审计轨迹 WwW^[k (X
audit work 审计工作 }`9`JmNM
audit working paper 审计工作底稿 OCHm;
audited financial statement 审计会计报表，已审计财务报表 PMKb ]y
Auditing Guidelines (the～) 审计规范指南 K@@9:T$
auditing standards 审计准则 LxT rG)4
audit-oriented working paper (审计)业务类工作底稿 3ViM ?p
authorisation 授权 P 4;{jG
authorisation of transaction 交易的授权 c6b0*!D"}
availability 可获得性 gKL1c{BV
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balance 余额；差额；平衡 5a(<%Q
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balance sheet 资产负债表 B #tdLv"I
bank 银行 4^O w^7N?
bank account 银行账户，银行户头 8mgQu]>
bank statement 银行对账单 F@hYA
barter transaction 易货交易，以物换物交易 aed+C:N
basis of audit 审计依据 Q[s 2}Z!N;
basis of preparation (会计报表的)编制基础 *=vlqpG
book of account 账目，账簿 m{&w{3pQk
borrowing 借款，贷款，借债 ` Lz1{#F2G
branch 分支，分支机构，分店 *?8RXer
brought forward (账户余额等的)承上年，承上期，承上页 Q#WE|,a
budget 预算 3
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building 建筑物；大楼 M\yHUS6N
business conditions 业务情况，经营情况 <pOl[5v]
business licence (企业等的)营业执照
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business relation 业务关系 tF`MT%{Va
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