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 [xXml On!
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审计词汇英汉对照 zr0_SCh;2
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ability to continue as a going concern 持续经营能力 y> S.B/ d
acceptability 可接受性，可接受程度 n\2VrUQ)M
acceptable level of detection risk 检查风险的可接受水平 J3sO%4sYR
acceptance of engagement 接受委托 ksxacRA7\
accepting the engagement for the first time 首次接受委托 ta+'*@V +G
access to asset 对资产的接触 dt"[5;_P`
according to 根据，依据，依照 O= 1
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account balance 账户余额 ?l_>rSly5
account for 对……进行会计处理，核算；解释 Av *R(d=`
accounting 会计，会计学 ou44vKzS
accounting advisory serve 会计咨询服务 ?lxI&
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accounting firm 会计师事务所 Ng
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accounting information 会计信息，会计资料 ^g,[#Rh
accounting period 会计期间 SnbH`\U"
accounting policies 会计政策 F}Bc +i#]
accounting professional bodies 会计职业组织，会计职业团体 qYFol# =%
accounting records 会计记录 5eC5oX >
accounting responsibility 会计责任 =+{.I,g}g@
accounting service 会计服务 B{ N
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accounting standards 会计准则 ay2
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Accounting Standards for Business Enterprises 企业会计准则 0EM`,?i .Q
accounting system 会计系统 #K7i<Bf
accounting treatment 会计处理 x5m
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accuracy 准确性，精确性 O.=~/!(
additional audit procedures 追加审计程序 do{#y*B/g!
addressee 收件人，收信人 NQ<~$+{
Administration of State-owned Assets (the～) 国有资产管理局 66=6;77
administrative laws and regulations 行政法规 z9$x9u
adverse impact 不利影响，负面影响 \n8
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adverse opinion 反对意见 [;VNuF
advisory group 咨询组，顾问组 v&
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agency fee 代理费，代理费用 [E(DGt
aggregate 总计，合计为…… CF^7 {g(y_
alternation of document and record 变造文件和记录 v
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alternative audit procedures 替代审计程序，备选审计程序 pFSVSSQRV|
amend 修改，修订 nJ4h9`[>V
amortisation 摊销 vjJ!d#8
analytical capacity 分析能力 &a8#q v"l
analytical procedures 分析性程序 Ms(;B*
annual financial statements 年度会计报表，年度财务报表
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appendix 附录，附表 Bh*~I_T a>
applicable 适用的 d{0 w4_x
applicable laws and regulations 适用的法规 0
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application systems 应用系统 g\
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apply consistently 一贯地执行，一贯地实施 ~GfcI:Zz &
appropriate 适当的，合适的； 3WJ> T1we
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appropriate authorization 适当的授权 C[r YVa
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appropriateness of audit evidence 审计证据的适当性 5 v~Y>
approval 批准，核准 rK~362|mo
assertion (会计报表上的)认定；确认 h^>kjMM
assessed level of control risk 对控制风险的评估，控制风险的评估水平 @DkPJla&
asset 资产，财产 scqG$~O)
asset restructuring 资产重组 ;sNyN#
assignment of duties 职责的划分 -baGr;,Cu
assistant 助理，助理人员 S#+G?I3w
associated company 联属公司，联营公司 Sct-, K%i
association 联合，结合；协会，社团 {H
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assumption 假设，假定 8Mg4y1)RU
at a given date 在某一特定时日 Ats"i V
attestation 鉴证，公证 v5w I ?HE
attestation service 鉴证服务 KN~E9oGs
audit adjustment 审计调整 h1K
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audit areas 审计领域 ~<v.WP<:
audit conclusion 审计结论 p/lMv\`5
audit effectiveness 审计效果 Lj(hk @
audit efficiency 审计效率 :c)<B@NqNo
audit engagement letter 审计业务约定书 gKb 4n
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audit evidence 审计证据 I2 j;9Qcz
audit fee 审计费 v.6" <nT2
audit files 审计档案 =JO|m5z8>
audit findings 审计中发现的事项 ~c?yHpZx%
audit implementation stage 审计实施阶段 I6y&6 g
audit mark 审计标识 9z'</tJ`
audit materiality 审计重要性
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audit method 审计方法 8)"KPr63M
audit objective 审计目标，审计目的 ;
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audit of financial statements 会计报表审计，财务报表审计 EemKYcE@Nr
audit opinion 审计意见 f `
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audit period 被审计期间，被审计年度 dhK$ XG
audit plan 审计计划 -ZQ3^'f:0J
audit planning 编制审计计划，制定审计计划，审计计划 e,~c~Db*
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audit planning stage 审计计划阶段 5Tu#o ()
audit procedure 审计程序 //ZB B,[@
audit programme 审计程序表，具体审计计划 J@Zm8r<
audit report 审计报告 .j}u'!LKul
audit report with a disclaimer of opinion 拒绝表示意见审计报告 s
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audit report with a qualified opinion 有保留意见的审计报告 h
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audit report with an adverse opinion 否定意见的审计报告 9d[0i#` :q
audit report with dual dates 双重日期审计报告 1LPfn(
audit reporting stage 审计报告阶段 0M8 JE9 Kx
audit responsibility 审计责任 f!LZT! y
audit results 审计结果 #Z$
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audit risk 审计风险 =53LapTPJ
audit sampling 审计抽样 i+&= "Z@
audit sampling techniques 审计抽样方法，审计抽样技术 @%\ANM$S
audit strategies 审计策略 s Wavxh8A
audit summary 审计总结，审计小结 1v2wP2]|;
audit team 审计小组 K7f-g]Ibdn
audit test 审计测试 Ac7`nvI=
audit trail 审计轨迹 X'?v8\mPK
audit work 审计工作 z%Z}vWn
audit working paper 审计工作底稿 cWRB= `=qz
audited financial statement 审计会计报表，已审计财务报表 4` 8.\
Auditing Guidelines (the～) 审计规范指南 uhc
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auditing standards 审计准则 r]HLO'<]
audit-oriented working paper (审计)业务类工作底稿 B. P64"w
authorisation 授权 -|)[s[T~m
authorisation of transaction 交易的授权 FJ U)AjS~
availability 可获得性 $\^]MxI
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balance 余额；差额；平衡 'E&K%/d
balance sheet 资产负债表 M;iaNL(
bank 银行 =]zPUzr,|
bank account 银行账户，银行户头 TS[Z<m
bank statement 银行对账单 :X4\4B*~
barter transaction 易货交易，以物换物交易 dhVwS$O )
basis of audit 审计依据 *(>$4$9n
basis of preparation (会计报表的)编制基础 *e>:K$r
book of account 账目，账簿 zf o.S[R@
borrowing 借款，贷款，借债 Y}?@Pm drz
branch 分支，分支机构，分店 (QRl
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brought forward (账户余额等的)承上年，承上期，承上页 .<NXk"\!y
budget 预算 "V^jAPDXb
building 建筑物；大楼 <=7 )
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business conditions 业务情况，经营情况 @H
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business licence (企业等的)营业执照 [ThzLk#m
business relation 业务关系 ^@19cU?q
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