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 ?FRR";
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ability to continue as a going concern 持续经营能力 }9C5U>?
acceptability 可接受性，可接受程度 '-#6;_ i<
acceptable level of detection risk 检查风险的可接受水平 V:42\b7x
acceptance of engagement 接受委托 kO<`RHlX=
accepting the engagement for the first time 首次接受委托 c ;3bX6RD*
access to asset 对资产的接触 $ Z;HE/ 3
according to 根据，依据，依照 QN(f8t(
account balance 账户余额 TJtW?c7
account for 对……进行会计处理，核算；解释 {d$S~
accounting 会计，会计学 da@y*TO#i
accounting advisory serve 会计咨询服务
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accounting firm 会计师事务所 :,
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accounting information 会计信息，会计资料 *8p\.za1
accounting period 会计期间 6RZ[X[R[}
accounting policies 会计政策 ~H0~5v F
accounting professional bodies 会计职业组织，会计职业团体 TGLkw
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accounting records 会计记录 ,8u u,,c
accounting responsibility 会计责任 PiB)p UYj
accounting service 会计服务 tC+9W1o
accounting standards 会计准则 @"9y\1u
Accounting Standards for Business Enterprises 企业会计准则 gb:Cc,F, %
accounting system 会计系统 tYfhKJzGC
accounting treatment 会计处理 Y=G *[G#
accuracy 准确性，精确性 /2u;w !oi.
additional audit procedures 追加审计程序 Cu({%Gy+
addressee 收件人，收信人 !W:QLOe6F
Administration of State-owned Assets (the～) 国有资产管理局 y_"G Mw
administrative laws and regulations 行政法规 $2BRi@
adverse impact 不利影响，负面影响 Y,D\_il_
adverse opinion 反对意见 kyJv,!};
advisory group 咨询组，顾问组 ZNB*Az i
agency fee 代理费，代理费用 F dv&kK!
aggregate 总计，合计为…… c7\bA7 .
alternation of document and record 变造文件和记录 p!'wOThO`
alternative audit procedures 替代审计程序，备选审计程序 HXU"]s2Z
amend 修改，修订 Ao96[2U6
amortisation 摊销 |
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analytical capacity 分析能力 }sy3M rb
analytical procedures 分析性程序 B^Ql[m&5+
annual financial statements 年度会计报表，年度财务报表 }VR&*UJE
appendix 附录，附表 7k6rhf7H
applicable 适用的 tBBN62^ X
applicable laws and regulations 适用的法规 `@.YyPxX\
application systems 应用系统 `M>{43dj
apply consistently 一贯地执行，一贯地实施 l O,
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appropriate 适当的，合适的； l%S z6
征用，挪用 @=wAk5[IN
appropriate authorization 适当的授权 O8u"Y0$*w
appropriateness of audit evidence 审计证据的适当性 4BEVG&Ks
approval 批准，核准 mKpUEJ<a
assertion (会计报表上的)认定；确认 d; #9xD'
assessed level of control risk 对控制风险的评估，控制风险的评估水平 ^Hq}9OyS9
asset 资产，财产 MPzqw)_-v
asset restructuring 资产重组 rvE!Q=y~
assignment of duties 职责的划分 d+T]EpQJ*
assistant 助理，助理人员 '%RMpyK~
associated company 联属公司，联营公司 s* 9tWSd
association 联合，结合；协会，社团 }T
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assumption 假设，假定 \(
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at a given date 在某一特定时日 >4Ec
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attestation 鉴证，公证 nBiSc*
attestation service 鉴证服务 M~662]Ekk
audit adjustment 审计调整 z5'VsK:
audit areas 审计领域 xC;$/u%'
audit conclusion 审计结论 Zl, K#
audit effectiveness 审计效果 uaDU+y wL
audit efficiency 审计效率 1}jE?{V*
audit engagement letter 审计业务约定书 X<9DE!/)
audit evidence 审计证据 hChM hc
audit fee 审计费 +}+hTY$a
audit files 审计档案 !Rb7q{@>
audit findings 审计中发现的事项 wFqz.HoB
audit implementation stage 审计实施阶段 * fd` .}
audit mark 审计标识 !d(! 1fC
audit materiality 审计重要性 RTl7vzG
audit method 审计方法 Y6N+,FAk+J
audit objective 审计目标，审计目的 <K\F
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audit of financial statements 会计报表审计，财务报表审计 T!a8c<'V
audit opinion 审计意见 !-MG"\# Wq
audit period 被审计期间，被审计年度 p`d:g
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audit plan 审计计划 Ej34^*m9k
audit planning 编制审计计划，制定审计计划，审计计划 qw
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audit planning stage 审计计划阶段 |u}sX5/q
audit procedure 审计程序 2PeI+!7s
audit programme 审计程序表，具体审计计划 t3s}U@(C
audit report 审计报告 zIAMM
audit report with a disclaimer of opinion 拒绝表示意见审计报告 oNCDG|8 z
audit report with a qualified opinion 有保留意见的审计报告 /Cg/Rwl
audit report with an adverse opinion 否定意见的审计报告 HdnSs0 /
audit report with dual dates 双重日期审计报告 s+CXKb +
audit reporting stage 审计报告阶段 lmc-ofEv
audit responsibility 审计责任 `GDYL7pM(
audit results 审计结果 un9o ~3SF<
audit risk 审计风险 e5XikL u
audit sampling 审计抽样 1b!l+ 8!
audit sampling techniques 审计抽样方法，审计抽样技术 G/ ^|oJ/G
audit strategies 审计策略 /gd o~
audit summary 审计总结，审计小结 pF !vW
audit team 审计小组 :<(<tz7dj
audit test 审计测试
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audit trail 审计轨迹 9E#(i P
audit work 审计工作 QV 'y6m\
audit working paper 审计工作底稿 C4cg,>P7
audited financial statement 审计会计报表，已审计财务报表 kt:%]ZZL
Auditing Guidelines (the～) 审计规范指南 JR>B<{xB
auditing standards 审计准则 p-6.:y
audit-oriented working paper (审计)业务类工作底稿 H
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authorisation 授权 ^}[
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authorisation of transaction 交易的授权 ixH7oWH#
availability 可获得性 Qv= Z
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balance 余额；差额；平衡 V9bLm,DtT
balance sheet 资产负债表 r 1a{Y8?
bank 银行 yTv K)4&
bank account 银行账户，银行户头 mT9\%5d3
bank statement 银行对账单 X5y h S
barter transaction 易货交易，以物换物交易 |S}*M<0
basis of audit 审计依据 3//
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basis of preparation (会计报表的)编制基础 CyU>S}t
book of account 账目，账簿 {2Ibd i
borrowing 借款，贷款，借债 18HHEW{
branch 分支，分支机构，分店 SYwNx">Bq
brought forward (账户余额等的)承上年，承上期，承上页 O^$Zz<
budget 预算 )gLasR.1
building 建筑物；大楼 v %- V|L
business conditions 业务情况，经营情况 !Ch ya
business licence (企业等的)营业执照 -XyuA:pxx
business relation 业务关系 Lgfr"{C
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7
