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 w8$ 8P
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ability to continue as a going concern 持续经营能力 <Zn ]L:
acceptability 可接受性，可接受程度 H
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acceptable level of detection risk 检查风险的可接受水平 7S}NV7
acceptance of engagement 接受委托 q\/ph (HF
accepting the engagement for the first time 首次接受委托 h b_"E, `F
access to asset 对资产的接触 k_/*> lIZY
according to 根据，依据，依照 2old})CLJ
account balance 账户余额 (gQP_Oa(
account for 对……进行会计处理，核算；解释 Z<@0~t_:?p
accounting 会计，会计学 ;M1# M:
accounting advisory serve 会计咨询服务 }&F|u0@b
accounting firm 会计师事务所 g wm!Pw j
accounting information 会计信息，会计资料 WB K6Ug
accounting period 会计期间 `zw Xf Y,%
accounting policies 会计政策 `1{Y9JdQ
accounting professional bodies 会计职业组织，会计职业团体 d)1 d0ES
accounting records 会计记录 +0_e a~{
accounting responsibility 会计责任 h'jc4mu0
accounting service 会计服务 n
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accounting standards 会计准则 TkBHlTa"=
Accounting Standards for Business Enterprises 企业会计准则 UQ c!"D
accounting system 会计系统 e#!%:M;4
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accounting treatment 会计处理 q HaH=g %
accuracy 准确性，精确性 L `NY^
additional audit procedures 追加审计程序 N:x--,2
addressee 收件人，收信人 -Aaim`06bv
Administration of State-owned Assets (the～) 国有资产管理局 9sG]Q[:.]
administrative laws and regulations 行政法规 g[';1}/B4
adverse impact 不利影响，负面影响 {bHUZen
adverse opinion 反对意见 t-B5,,`
advisory group 咨询组，顾问组 hK+6S3-E z
agency fee 代理费，代理费用 y)vK=, "
aggregate 总计，合计为…… 0Un?[O
alternation of document and record 变造文件和记录 \ Kr8k`f
alternative audit procedures 替代审计程序，备选审计程序 `%; Hj _X}
amend 修改，修订 Pm&h v*D
amortisation 摊销 =H Ma<"-8
analytical capacity 分析能力 n&OM~ Vs
analytical procedures 分析性程序 'HKDGQl`
annual financial statements 年度会计报表，年度财务报表 @GUlw[vi
appendix 附录，附表 lg"aB
applicable 适用的 h?[|1.lJx(
applicable laws and regulations 适用的法规 6S`0<Z;;/
application systems 应用系统 jaw&[f
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apply consistently 一贯地执行，一贯地实施 /| q .q
appropriate 适当的，合适的； 7-:R{&3Lm:
征用，挪用 @,Z0u2WLl6
appropriate authorization 适当的授权 d|?Xo\+
appropriateness of audit evidence 审计证据的适当性 I+=+ ,iXhB
approval 批准，核准 aD]!
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assertion (会计报表上的)认定；确认 TZ&X0x8
assessed level of control risk 对控制风险的评估，控制风险的评估水平 qG@YNc
asset 资产，财产 3ew4QPT'
asset restructuring 资产重组 <Pzy '9
assignment of duties 职责的划分 'X<4";$mU
assistant 助理，助理人员 WP2 =1"X63
associated company 联属公司，联营公司 KpA1Ac)T
association 联合，结合；协会，社团 |Dt_lQp#
assumption 假设，假定 hw$!LTB2
at a given date 在某一特定时日 L!>nl4O>`
attestation 鉴证，公证 *Nm$b+
attestation service 鉴证服务 nv0\On7wd
audit adjustment 审计调整 F~q(@.b
audit areas 审计领域 4
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audit conclusion 审计结论 Jsl2RdI
audit effectiveness 审计效果 fIl;qGz85
audit efficiency 审计效率 GLgf%A`5/_
audit engagement letter 审计业务约定书
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audit evidence 审计证据 q3AqU?f
audit fee 审计费 fuzB;Ea
audit files 审计档案 (:aU"5M
audit findings 审计中发现的事项 f WZ(
audit implementation stage 审计实施阶段 R&9FdM3K`:
audit mark 审计标识 g5
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audit materiality 审计重要性 @/F61Ut
audit method 审计方法 H4s~=
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audit objective 审计目标，审计目的 3 P9ux
audit of financial statements 会计报表审计，财务报表审计 vf c:ok 1
audit opinion 审计意见 ^|H={pd'c0
audit period 被审计期间，被审计年度 T]ls&cW5
audit plan 审计计划 Dn6U8s&
audit planning 编制审计计划，制定审计计划，审计计划 B*N1)J\5
audit planning stage 审计计划阶段 R*:>h8
audit procedure 审计程序 w8XCU>
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audit programme 审计程序表，具体审计计划 TP"cEfs x
audit report 审计报告 /TyGZ@S>m
audit report with a disclaimer of opinion 拒绝表示意见审计报告 @^A5{qQ\
audit report with a qualified opinion 有保留意见的审计报告 /M_$4O;*@
audit report with an adverse opinion 否定意见的审计报告 q pCI [[
audit report with dual dates 双重日期审计报告 8 q@Z
audit reporting stage 审计报告阶段 MfP)Pk5
audit responsibility 审计责任 ZUHRATT-
audit results 审计结果 -~mgct5
audit risk 审计风险 7 p{Pmq[
audit sampling 审计抽样 7Ml4u%?
audit sampling techniques 审计抽样方法，审计抽样技术 +{1.kb
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audit strategies 审计策略 X/yq<_ g
audit summary 审计总结，审计小结 = 5q<_as
audit team 审计小组 N ~{N Nf Y
audit test 审计测试 DcW?L^Mst
audit trail 审计轨迹 . qgUD
audit work 审计工作 X_]rtG
audit working paper 审计工作底稿 z5kAf~A
audited financial statement 审计会计报表，已审计财务报表 |5bLV^mv]i
Auditing Guidelines (the～) 审计规范指南 GC{M"q|_
auditing standards 审计准则 |;vQ"8J
audit-oriented working paper (审计)业务类工作底稿 m[^lu1\wn
authorisation 授权 q.c)>= !.
authorisation of transaction 交易的授权 BDT L5N
availability 可获得性 X H-_tv
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balance 余额；差额；平衡 b6bs .
balance sheet 资产负债表 _ y @] .G
bank 银行 K]hp -QK<
bank account 银行账户，银行户头 T.4&P#a1
bank statement 银行对账单 <Dd>- K
barter transaction 易货交易，以物换物交易 wY8: j
basis of audit 审计依据 ` gX@b^
basis of preparation (会计报表的)编制基础 9 8>GHl'lM
book of account 账目，账簿 jN\u}!\O
borrowing 借款，贷款，借债 <s9?9^!!V^
branch 分支，分支机构，分店 QO2cTk
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brought forward (账户余额等的)承上年，承上期，承上页 [={mCGU
budget 预算 FJ:^pROpm
building 建筑物；大楼 *yu}e)(0
business conditions 业务情况，经营情况 9
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business licence (企业等的)营业执照 \84t\jKR
business relation 业务关系 Ao\xse{E
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