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 ;dZZ;#k%
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ability to continue as a going concern 持续经营能力
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acceptability 可接受性，可接受程度 T9_RBy;%
acceptable level of detection risk 检查风险的可接受水平 YdC6k? tzS
acceptance of engagement 接受委托 3z9d!I^>k
accepting the engagement for the first time 首次接受委托 n QZwC
access to asset 对资产的接触 %JD,$p Ps
according to 根据，依据，依照
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account balance 账户余额 &zeyE;/Hj
account for 对……进行会计处理，核算；解释 e9 5Lo+:f
accounting 会计，会计学 ^-Kf']h U
accounting advisory serve 会计咨询服务 <~'"<HwtK
accounting firm 会计师事务所 qqr?!vem6
accounting information 会计信息，会计资料 Pz |>
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accounting period 会计期间 u^bidd6JRn
accounting policies 会计政策 sF?TmBQ*
accounting professional bodies 会计职业组织，会计职业团体 {e9@-
accounting records 会计记录
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accounting responsibility 会计责任 +tIF
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accounting service 会计服务 u jq =F
accounting standards 会计准则 FvXZ <(A{
Accounting Standards for Business Enterprises 企业会计准则 KNpl:g3{<Q
accounting system 会计系统 J0\Fhe0'
accounting treatment 会计处理 z] P SpUd
accuracy 准确性，精确性 _w(7u(Z
additional audit procedures 追加审计程序 e~[/i\
addressee 收件人，收信人 OXSmt
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Administration of State-owned Assets (the～) 国有资产管理局 #crQ1p) \
administrative laws and regulations 行政法规 Ou!2 [oe@M
adverse impact 不利影响，负面影响 | w1Bq
adverse opinion 反对意见 2 %@4]
advisory group 咨询组，顾问组 ?2 ;&O `x*
agency fee 代理费，代理费用 #Z`q+@@ ]A
aggregate 总计，合计为…… G"U9E5O
alternation of document and record 变造文件和记录 )c83/= <v
alternative audit procedures 替代审计程序，备选审计程序 A8fOQ
amend 修改，修订 so)[59M7
amortisation 摊销 >WQMqQ^t@
analytical capacity 分析能力 )3Iz (Ql
analytical procedures 分析性程序 [.'| _l
annual financial statements 年度会计报表，年度财务报表 5k3 b3&
appendix 附录，附表 >:S?Mnv6
applicable 适用的 _jI,)sr4ic
applicable laws and regulations 适用的法规 +[A QU c
application systems 应用系统 4Lh!8g=/
apply consistently 一贯地执行，一贯地实施 X!Mx5fg
appropriate 适当的，合适的； }=UHbU.n~!
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appropriate authorization 适当的授权 H* QIB_
appropriateness of audit evidence 审计证据的适当性 ^ft>@ =K(|
approval 批准，核准 ^aMg/.j
assertion (会计报表上的)认定；确认 lL3kh J:%
assessed level of control risk 对控制风险的评估，控制风险的评估水平 4(~L#}:r!
asset 资产，财产 DiScFx |rE
asset restructuring 资产重组 EXwo,?I
assignment of duties 职责的划分 a 3b/e8c
assistant 助理，助理人员
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associated company 联属公司，联营公司 2*< nu><b
association 联合，结合；协会，社团 {3p4 :
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assumption 假设，假定 }~j lj
at a given date 在某一特定时日 m
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attestation 鉴证，公证 -p&" y3<p
attestation service 鉴证服务 :q7Wy&ow
audit adjustment 审计调整 ARVf[BAJ-*
audit areas 审计领域 Zq|I, l0+E
audit conclusion 审计结论 *vN-Vb^2i)
audit effectiveness 审计效果 |zNX=mAV
audit efficiency 审计效率 c9'vDTE%~
audit engagement letter 审计业务约定书 ? )?Ng}
audit evidence 审计证据 Ic:(Gi- %
audit fee 审计费 2c,9e`
audit files 审计档案 M~#g RAUJ
audit findings 审计中发现的事项 =Z3 F1Cq?
audit implementation stage 审计实施阶段 9ni1f {k
audit mark 审计标识 gX}8#O.K$
audit materiality 审计重要性 N/'b$m5=
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audit method 审计方法 JEwa
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audit objective 审计目标，审计目的 p8H'{f\ G
audit of financial statements 会计报表审计，财务报表审计 H8^(GUh yp
audit opinion 审计意见 kr5"> "7
audit period 被审计期间，被审计年度 Z{Qu<vy_
audit plan 审计计划 }wjw:M
audit planning 编制审计计划，制定审计计划，审计计划 ]^n7
audit planning stage 审计计划阶段 n
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audit procedure 审计程序 % 2/EaaR
audit programme 审计程序表，具体审计计划 qIE9$7*X
audit report 审计报告 UA0Bz oky;
audit report with a disclaimer of opinion 拒绝表示意见审计报告 c|B('3h
audit report with a qualified opinion 有保留意见的审计报告 #7 $
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audit report with an adverse opinion 否定意见的审计报告 4qbBc1,7y
audit report with dual dates 双重日期审计报告 :&rt)/I
audit reporting stage 审计报告阶段 W$;,CU.v
audit responsibility 审计责任 I H&|Tcf\
audit results 审计结果 >`mVY=H i
audit risk 审计风险 4qh?,^Dq
audit sampling 审计抽样 K.nHii
audit sampling techniques 审计抽样方法，审计抽样技术 FZ<gpIv!NS
audit strategies 审计策略 [{,T.;'<j
audit summary 审计总结，审计小结 l0w]`EE
audit team 审计小组 LTCb @L{^i
audit test 审计测试 EHIF>@TZ
audit trail 审计轨迹 vHc%z$-d
audit work 审计工作 fLD, 5SN
audit working paper 审计工作底稿 D~iz+{Q4
audited financial statement 审计会计报表，已审计财务报表 ]e^&aR5f"
Auditing Guidelines (the～) 审计规范指南 7~% ?#
auditing standards 审计准则 f=Gg9bnm3
audit-oriented working paper (审计)业务类工作底稿 ")5":V~fN
authorisation 授权 t]g-CW 3
authorisation of transaction 交易的授权 t?&|8SId
availability 可获得性 0 [#
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balance 余额；差额；平衡 )5JFfp)#
balance sheet 资产负债表 a Qc leTb
bank 银行 ] t ,BMu=%
bank account 银行账户，银行户头 -%CP@ dAk
bank statement 银行对账单 E h vX)s
barter transaction 易货交易，以物换物交易 e@ 0 7
basis of audit 审计依据 b<ZIWfs
basis of preparation (会计报表的)编制基础 I@~QV@U
book of account 账目，账簿 ~2N"#b&J
borrowing 借款，贷款，借债 a :`E0}C
branch 分支，分支机构，分店 6=/F$|
brought forward (账户余额等的)承上年，承上期，承上页 fc3{sZE2M
budget 预算 IGQFtO/x
building 建筑物；大楼 7#a-u<HF"
business conditions 业务情况，经营情况 *W1dG#Np}
business licence (企业等的)营业执照 q5+4S5R*^
business relation 业务关系 SmH=e@y~Lx
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