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 9>&zOITTaL
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ability to continue as a going concern 持续经营能力 ByY2KJ7
acceptability 可接受性，可接受程度 ]gq)%T]
acceptable level of detection risk 检查风险的可接受水平 Jj\4P1|' 7
acceptance of engagement 接受委托 $XhMI;h
accepting the engagement for the first time 首次接受委托 N1i pK9a
access to asset 对资产的接触 _/LGGt4&%
according to 根据，依据，依照 !:|*!
account balance 账户余额 hN2A%ds*(j
account for 对……进行会计处理，核算；解释 Z6zV 9hn
accounting 会计，会计学 \Osu1]Jn>
accounting advisory serve 会计咨询服务 .J75bX5
accounting firm 会计师事务所 ~A=zjkm
accounting information 会计信息，会计资料 RE;A 0E_3
accounting period 会计期间 @GN2v,WA?
accounting policies 会计政策
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accounting professional bodies 会计职业组织，会计职业团体 4 9; 'K
accounting records 会计记录 @PvO;]] %
accounting responsibility 会计责任 +]%S}<R
accounting service 会计服务 <IZt] P
accounting standards 会计准则 "r&,#$6W6
Accounting Standards for Business Enterprises 企业会计准则 rM7qBt
accounting system 会计系统 mU #F>
accounting treatment 会计处理 zl1*GVg
accuracy 准确性，精确性 bgor W"'
additional audit procedures 追加审计程序 ">bhxXeiN
addressee 收件人，收信人 ^&?,L@
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Administration of State-owned Assets (the～) 国有资产管理局 h-P|O6@Ki
administrative laws and regulations 行政法规 ,R[$S"]!SH
adverse impact 不利影响，负面影响 (!nkv^]
adverse opinion 反对意见 cj[b ^Wv:
advisory group 咨询组，顾问组 $.jG O!
agency fee 代理费，代理费用 =K`. $R
aggregate 总计，合计为…… % Ln`c.C
alternation of document and record 变造文件和记录 {U=J>#
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alternative audit procedures 替代审计程序，备选审计程序 DO: ,PZX
amend 修改，修订 63W;N7@
amortisation 摊销 *2zp>(%
analytical capacity 分析能力 Bg~ ]u+c*
analytical procedures 分析性程序 RM|J |R
annual financial statements 年度会计报表，年度财务报表 6j6CA?|
appendix 附录，附表 }emUpju<C
applicable 适用的 H3rA
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applicable laws and regulations 适用的法规 -%` ~3*L
application systems 应用系统 0z
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apply consistently 一贯地执行，一贯地实施 P-\f-FS
appropriate 适当的，合适的； XG/x
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appropriate authorization 适当的授权 '3 >;8(s l
appropriateness of audit evidence 审计证据的适当性 ;@eP u
approval 批准，核准 b&rBWp0#
assertion (会计报表上的)认定；确认 fUjo',<s
assessed level of control risk 对控制风险的评估，控制风险的评估水平 LIID(s!bX
asset 资产，财产 rt
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asset restructuring 资产重组 e S8(HI6{^
assignment of duties 职责的划分 [
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assistant 助理，助理人员 juHL$SGC
associated company 联属公司，联营公司 ;\RV C 7
association 联合，结合；协会，社团 '8q3ub<\
assumption 假设，假定 o'DtW#F
at a given date 在某一特定时日 O*:87:I d
attestation 鉴证，公证 6^b)Q(Edut
attestation service 鉴证服务 ;"MChk
audit adjustment 审计调整 M/<ypJ
audit areas 审计领域 /I 7V\
audit conclusion 审计结论 6(8 F4[D
audit effectiveness 审计效果 =<n ]T;
audit efficiency 审计效率 xk,Uf,,>
audit engagement letter 审计业务约定书 v}$Q
audit evidence 审计证据 =2p?_.|'
audit fee 审计费 ?Q]&; 5o
audit files 审计档案 Zy(i
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audit findings 审计中发现的事项 T~]~'+<Pi
audit implementation stage 审计实施阶段 9<Pg2#*N0
audit mark 审计标识 Nn05me"X
audit materiality 审计重要性 qd0G sr}j
audit method 审计方法 =0cTct6
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audit objective 审计目标，审计目的 e Q>Ur2H8n
audit of financial statements 会计报表审计，财务报表审计 Nh!`"B2B
audit opinion 审计意见 +M=h+3hw](
audit period 被审计期间，被审计年度 >+%#m'Y&&
audit plan 审计计划 S\:^#Yi`
audit planning 编制审计计划，制定审计计划，审计计划 7:UeE~ uB:
audit planning stage 审计计划阶段 y<Koc>8
audit procedure 审计程序 QEJ u.o
audit programme 审计程序表，具体审计计划 i-CJ{l
audit report 审计报告 :4{
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 P'<i3#
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audit report with a qualified opinion 有保留意见的审计报告 I*-\u
audit report with an adverse opinion 否定意见的审计报告 eHgr"f*7
audit report with dual dates 双重日期审计报告 rp @:i _]
audit reporting stage 审计报告阶段 mE<_oRM)
audit responsibility 审计责任 H:
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audit results 审计结果 Z[@ i/. I
audit risk 审计风险 !BoGSI
audit sampling 审计抽样 1`8s
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audit sampling techniques 审计抽样方法，审计抽样技术 +
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audit strategies 审计策略 1n`[D&?q
audit summary 审计总结，审计小结 31G :[;g
audit team 审计小组 0C<\m\|~k
audit test 审计测试 _`?0w#> 0
audit trail 审计轨迹 _A ,_RM$Y
audit work 审计工作 Mk*4J]PP
audit working paper 审计工作底稿 o9xc$hX}
audited financial statement 审计会计报表，已审计财务报表 {-5)nS^_
Auditing Guidelines (the～) 审计规范指南 &y _t,8>5
auditing standards 审计准则 H1-DK+Q:
audit-oriented working paper (审计)业务类工作底稿 #*A&jo'E
authorisation 授权 F8w7N$/V",
authorisation of transaction 交易的授权 ^2'Y=g>
availability 可获得性 P@O_MT
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balance 余额；差额；平衡 VN)WBv
balance sheet 资产负债表 $ oW= N
bank 银行 /g u
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bank account 银行账户，银行户头 vC,F E
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bank statement 银行对账单 %wbdg& ^
barter transaction 易货交易，以物换物交易 q[A i^79
basis of audit 审计依据 <Y)14w%
basis of preparation (会计报表的)编制基础 5X0ex.
book of account 账目，账簿 L\4rvZa
borrowing 借款，贷款，借债 [4yHXZxza
branch 分支，分支机构，分店 1sXCu|\q
brought forward (账户余额等的)承上年，承上期，承上页 U.TZd"
budget 预算 | l Le^FM
building 建筑物；大楼 C@- Hm
business conditions 业务情况，经营情况 Z. ${WZW
business licence (企业等的)营业执照 z_'^=9m
business relation 业务关系 O em1=QpaC
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