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 *Sb2w*c>
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ability to continue as a going concern 持续经营能力 _8S4Q !
acceptability 可接受性，可接受程度 o 2}N=|&
acceptable level of detection risk 检查风险的可接受水平 iGa}3
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acceptance of engagement 接受委托 D3.VXuKn6
accepting the engagement for the first time 首次接受委托 V6+Zh>'S
access to asset 对资产的接触 \HG$V>2
according to 根据，依据，依照 Omb.53+
account balance 账户余额 (}0S1)7t
account for 对……进行会计处理，核算；解释 w \DspF
accounting 会计，会计学 7TdQRB
accounting advisory serve 会计咨询服务 fq(5Lfe}
accounting firm 会计师事务所 VN+\>j-
accounting information 会计信息，会计资料 KpGUq0d@
accounting period 会计期间 8^T2^gs
accounting policies 会计政策 @+t (xCv
accounting professional bodies 会计职业组织，会计职业团体 6ZEdihBei
accounting records 会计记录 7@~QkTH~y
accounting responsibility 会计责任 "Q?_ EE n
accounting service 会计服务 xgs@gw7!n0
accounting standards 会计准则 l0#4Fma
Accounting Standards for Business Enterprises 企业会计准则 1RA }a X
accounting system 会计系统 Yj 3*)k
accounting treatment 会计处理 dyl
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accuracy 准确性，精确性 qmID -t"
additional audit procedures 追加审计程序 *|poxT G
addressee 收件人，收信人 tQ[]Rc
Administration of State-owned Assets (the～) 国有资产管理局 sMX$Q45e
administrative laws and regulations 行政法规 ]b )!YP o
adverse impact 不利影响，负面影响 m9Il\PoTq
adverse opinion 反对意见 , `"K
advisory group 咨询组，顾问组 ',#
agency fee 代理费，代理费用 6=3(oUl
aggregate 总计，合计为…… N"~ qoJO
alternation of document and record 变造文件和记录 e&t s\0
alternative audit procedures 替代审计程序，备选审计程序 d q2@6xd
amend 修改，修订 XLocg
amortisation 摊销 -xTKdm
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analytical capacity 分析能力 }Az'Zu4 =
analytical procedures 分析性程序 x9 7H(*
annual financial statements 年度会计报表，年度财务报表 RxMoD.kx
appendix 附录，附表 |Q6h /" 2
applicable 适用的 %HVD^.
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applicable laws and regulations 适用的法规 9R>~~~{-Go
application systems 应用系统 L}b'+ Wi@
apply consistently 一贯地执行，一贯地实施 L?Tu)<Mn
appropriate 适当的，合适的； nUqL\(UuY
征用，挪用 H\d;QN9Q ;
appropriate authorization 适当的授权 5f{wJb2
appropriateness of audit evidence 审计证据的适当性
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approval 批准，核准 }v&K~ !*
assertion (会计报表上的)认定；确认 ) WclV~
assessed level of control risk 对控制风险的评估，控制风险的评估水平 <d S5| ||
asset 资产，财产 ExqM1&zpK
asset restructuring 资产重组 [brkx3h
assignment of duties 职责的划分 L^x5&CCwk
assistant 助理，助理人员 G1TANy
associated company 联属公司，联营公司 o
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association 联合，结合；协会，社团 c`pYc
assumption 假设，假定 ,A?{~?u.
at a given date 在某一特定时日 :^5>wDu{
attestation 鉴证，公证 S,VyUe4P4
attestation service 鉴证服务 IOS^|2:,
audit adjustment 审计调整 }q]jj s
audit areas 审计领域 q6Rw4
audit conclusion 审计结论 !x6IV25
audit effectiveness 审计效果 ) u-ns5
audit efficiency 审计效率 # 'wL\3
audit engagement letter 审计业务约定书 8M~u_`6
audit evidence 审计证据 i!tc
audit fee 审计费 ?o8a_9+
audit files 审计档案 shD+eHo$
audit findings 审计中发现的事项 B9AbKK $`
audit implementation stage 审计实施阶段 vLr&ay!w
audit mark 审计标识 l -XnB
audit materiality 审计重要性 wzg i
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audit method 审计方法 51z /
audit objective 审计目标，审计目的 ! *9FKDB{
audit of financial statements 会计报表审计，财务报表审计 K1<k+t/V
audit opinion 审计意见 VYHOk3
audit period 被审计期间，被审计年度 ~PCTLP~zI
audit plan 审计计划 :ET x*c
audit planning 编制审计计划，制定审计计划，审计计划 ML"_CQlE7
audit planning stage 审计计划阶段 fG3wc
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audit procedure 审计程序 M`(;>Kp7
audit programme 审计程序表，具体审计计划 }=T qJy1
audit report 审计报告 s
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 7 5<el.'H
audit report with a qualified opinion 有保留意见的审计报告 b #e]1Q
audit report with an adverse opinion 否定意见的审计报告 !eV^Ah>PZ
audit report with dual dates 双重日期审计报告
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audit reporting stage 审计报告阶段 ?l(nM+[kSL
audit responsibility 审计责任 4 ^0\dq
audit results 审计结果 FX cc1X/
audit risk 审计风险 nM=2"`@$
audit sampling 审计抽样 \G]K,TG
audit sampling techniques 审计抽样方法，审计抽样技术 rYD']%2
audit strategies 审计策略 B5 D3_ iX]
audit summary 审计总结，审计小结 z I(xSX@
audit team 审计小组 0= 2H9v
audit test 审计测试 $tEdBnf^ca
audit trail 审计轨迹 av"Dljc
audit work 审计工作 Xad G\_?t`
audit working paper 审计工作底稿 y(V&z"wk[
audited financial statement 审计会计报表，已审计财务报表 { 576+:*
Auditing Guidelines (the～) 审计规范指南 -?[O"D"c
auditing standards 审计准则 D\@e{.$MZ|
audit-oriented working paper (审计)业务类工作底稿 cn@03&dAl
authorisation 授权 ',:3>{9
authorisation of transaction 交易的授权 jQO* oq}
availability 可获得性 ^
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balance 余额；差额；平衡 K<D`(voL
balance sheet 资产负债表 =`r ppO
bank 银行 v`@5enr
bank account 银行账户，银行户头 ys:1Z\$P
bank statement 银行对账单 N'htc C
barter transaction 易货交易，以物换物交易 )-MA!\=<
basis of audit 审计依据 CX1L(Y[
basis of preparation (会计报表的)编制基础 F">Nrj-bs
book of account 账目，账簿 =PI^X\if88
borrowing 借款，贷款，借债 @?'t@P:4
branch 分支，分支机构，分店 vd2uD2%con
brought forward (账户余额等的)承上年，承上期，承上页 JHnk%h0
budget 预算 .`:oP&9r
building 建筑物；大楼 # FrwfJOV
business conditions 业务情况，经营情况 +8L(pMI4
business licence (企业等的)营业执照 8XLxT(YFIs
business relation 业务关系 er&uC4Y]a
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