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 Df= zrs["
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ability to continue as a going concern 持续经营能力 i `" L?3T
acceptability 可接受性，可接受程度 X1\ao[t<;c
acceptable level of detection risk 检查风险的可接受水平 Rb_+C
acceptance of engagement 接受委托
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accepting the engagement for the first time 首次接受委托 {b90c'8?a
access to asset 对资产的接触 #GA6vJ4^s
according to 根据，依据，依照 >y^zagC*
account balance 账户余额
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account for 对……进行会计处理，核算；解释 )}5f'TK
accounting 会计，会计学 h} <Ie <
accounting advisory serve 会计咨询服务 {ZD'l5jU
accounting firm 会计师事务所 J5*( PxDF
accounting information 会计信息，会计资料 !-Md+I_
accounting period 会计期间 >d#Ks0\&
accounting policies 会计政策 hPgDK.R'
accounting professional bodies 会计职业组织，会计职业团体 $Qq5Fx9kU
accounting records 会计记录 0O7VM )[
accounting responsibility 会计责任 s+E-M=d0e
accounting service 会计服务 s14; \
accounting standards 会计准则 L$s ;t J
Accounting Standards for Business Enterprises 企业会计准则 Y<9Lqc.i
accounting system 会计系统 =%$BFg1a(
accounting treatment 会计处理 tCird wmg
accuracy 准确性，精确性 +*P;Vb6 D
additional audit procedures 追加审计程序 !nyUAZ9 :
addressee 收件人，收信人 ]^?V8*zL]
Administration of State-owned Assets (the～) 国有资产管理局 rdQ'#}I x
administrative laws and regulations 行政法规 Vh;P,no#
adverse impact 不利影响，负面影响 _0 =$ 2Y^
adverse opinion 反对意见 5sK1rDN
advisory group 咨询组，顾问组 L'$;;eM4
agency fee 代理费，代理费用 WbDD9ZS
aggregate 总计，合计为…… PvB-Cqc
alternation of document and record 变造文件和记录 SoJ'y 6
alternative audit procedures 替代审计程序，备选审计程序 &P3ep[]j
amend 修改，修订 !
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amortisation 摊销 Yeb-u+23
analytical capacity 分析能力 34Z$a{
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analytical procedures 分析性程序 QX&1BKqWn
annual financial statements 年度会计报表，年度财务报表 pG9qD2C f
appendix 附录，附表 xyc`p[n &
applicable 适用的 O^yD b
applicable laws and regulations 适用的法规 pxi/ ]6p
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application systems 应用系统 - p2 =?a
apply consistently 一贯地执行，一贯地实施 iH[ .u{h
appropriate 适当的，合适的； SYmiDR
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appropriate authorization 适当的授权 +
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appropriateness of audit evidence 审计证据的适当性 qL
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approval 批准，核准 ,zU7U L^I
assertion (会计报表上的)认定；确认 @E@5/N6M
assessed level of control risk 对控制风险的评估，控制风险的评估水平 mzh7E[S_,i
asset 资产，财产 J|GE
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asset restructuring 资产重组 r>gU*bs(
assignment of duties 职责的划分 8 WvQ[cd
assistant 助理，助理人员 A%dI8Z,
associated company 联属公司，联营公司 lL{1wCsl
association 联合，结合；协会，社团 ;fnE"}
assumption 假设，假定 z Qhc
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at a given date 在某一特定时日 S6pvbaMZ
attestation 鉴证，公证 h|S6LgB
attestation service 鉴证服务 tyyfMA?'L;
audit adjustment 审计调整 CEr*VsvjsU
audit areas 审计领域 )>~d`_$dt
audit conclusion 审计结论 _ZU.;0
audit effectiveness 审计效果 T)"LuC#C
audit efficiency 审计效率 !>R u= $9
audit engagement letter 审计业务约定书 |<Gq^3 2
audit evidence 审计证据 #X?#v7i",D
audit fee 审计费 C~#ndl
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audit files 审计档案 4+j:]poYG{
audit findings 审计中发现的事项 cf
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audit implementation stage 审计实施阶段
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audit mark 审计标识 {s/u [T_D2
audit materiality 审计重要性 C].w)B
audit method 审计方法 ,Xt!dT-
audit objective 审计目标，审计目的 c (Gl3^
audit of financial statements 会计报表审计，财务报表审计 b`Agb <x"
audit opinion 审计意见
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audit period 被审计期间，被审计年度 V)g{ Ew]:
audit plan 审计计划 KeiPo KhZi
audit planning 编制审计计划，制定审计计划，审计计划 %SSBXWP
audit planning stage 审计计划阶段 q
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audit procedure 审计程序 eED@Z/~6
audit programme 审计程序表，具体审计计划 |w7D&p$
audit report 审计报告 3"XS#~l%
audit report with a disclaimer of opinion 拒绝表示意见审计报告 FaUc"J
audit report with a qualified opinion 有保留意见的审计报告 Sx^4 Y\\
audit report with an adverse opinion 否定意见的审计报告 '5BM*4,:O
audit report with dual dates 双重日期审计报告 =u^{Jvl[
audit reporting stage 审计报告阶段 d/4k F
audit responsibility 审计责任 NEG&zf
audit results 审计结果 +W -,74A
audit risk 审计风险 ?()$i
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audit sampling 审计抽样 -WX{ y Ci
audit sampling techniques 审计抽样方法，审计抽样技术 3S_H hvB
audit strategies 审计策略 _x ;f TW0
audit summary 审计总结，审计小结 b=-LQkcZhK
audit team 审计小组 BDCFToSf|
audit test 审计测试 }*ZO D1j
audit trail 审计轨迹 9/x_ p;bI
audit work 审计工作 wK[Xm'QTPJ
audit working paper 审计工作底稿 6q !sm M
audited financial statement 审计会计报表，已审计财务报表 9:l@8^_o
Auditing Guidelines (the～) 审计规范指南 mI$3[ #+
auditing standards 审计准则 Q[M?LNE`
audit-oriented working paper (审计)业务类工作底稿 (i*;V0
authorisation 授权 9 yE
authorisation of transaction 交易的授权 9WH
availability 可获得性
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balance 余额；差额；平衡 7P2?SW^
balance sheet 资产负债表 "7T9d)
bank 银行 DY ~zi
bank account 银行账户，银行户头 w[V71Iej
bank statement 银行对账单 gqi|k6V/
barter transaction 易货交易，以物换物交易 \?X'U:
basis of audit 审计依据 NpIx\\d
basis of preparation (会计报表的)编制基础 !]
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book of account 账目，账簿 HSR^
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borrowing 借款，贷款，借债 pzPm(M1^X
branch 分支，分支机构，分店 Q ]u*Oels
brought forward (账户余额等的)承上年，承上期，承上页 eT|"6WJ:{
budget 预算 Ap fs&{Uy
building 建筑物；大楼 zU7 /P|Dw+
business conditions 业务情况，经营情况 N){/#3
business licence (企业等的)营业执照 R3dCw:\O+Z
business relation 业务关系 GGY WvGE+
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