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 hO G9
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ability to continue as a going concern 持续经营能力 '
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acceptability 可接受性，可接受程度 m^I+>Bp/:
acceptable level of detection risk 检查风险的可接受水平 ssj(-\5
acceptance of engagement 接受委托 aNs~Uad1U
accepting the engagement for the first time 首次接受委托 a\;Vly ;
access to asset 对资产的接触 I?r7dQEm
according to 根据，依据，依照 o`,|{ K$H
account balance 账户余额 :s DE
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account for 对……进行会计处理，核算；解释 d^p af
accounting 会计，会计学 bk^W]<:z`
accounting advisory serve 会计咨询服务 Ws$<B
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accounting firm 会计师事务所 Ja s=D
accounting information 会计信息，会计资料 ; a Xu
accounting period 会计期间 #SyF-QZ[1
accounting policies 会计政策 dp;;20z
accounting professional bodies 会计职业组织，会计职业团体 }81eef4$S
accounting records 会计记录 e
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accounting responsibility 会计责任 _sLSl; /t
accounting service 会计服务 ts|dk%
accounting standards 会计准则 nIc:<w]
Accounting Standards for Business Enterprises 企业会计准则 PW 7{,1te,
accounting system 会计系统 r?Q`b2Q
accounting treatment 会计处理 =ie8{j2:
accuracy 准确性，精确性 d^b( Uo=$
additional audit procedures 追加审计程序 3 >vSKh1z
addressee 收件人，收信人 I Y_u|7d
Administration of State-owned Assets (the～) 国有资产管理局 dZ^(e0& :H
administrative laws and regulations 行政法规 o^ Z/~N
adverse impact 不利影响，负面影响 *XN|ZGl/
adverse opinion 反对意见 ^jY/w>UdH
advisory group 咨询组，顾问组 q+<<Ku(20
agency fee 代理费，代理费用 F3 uR:)4<M
aggregate 总计，合计为……
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alternation of document and record 变造文件和记录 o9GtS$ O\
alternative audit procedures 替代审计程序，备选审计程序 )\K ;Ncp[
amend 修改，修订 8d4:8}
amortisation 摊销 zt,Tda4Y
analytical capacity 分析能力 1 0.u
analytical procedures 分析性程序 (p6$Vgdt
annual financial statements 年度会计报表，年度财务报表 -!_\ 4
appendix 附录，附表 "&9L
applicable 适用的 pX 4 :WV
applicable laws and regulations 适用的法规 GTYCNi66
application systems 应用系统 pp YIVI
apply consistently 一贯地执行，一贯地实施 &ZyZmB
appropriate 适当的，合适的； ^lw0}
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appropriate authorization 适当的授权 I 7=g8/JD
appropriateness of audit evidence 审计证据的适当性 7 tZvz `\
approval 批准，核准 [- Xz:
assertion (会计报表上的)认定；确认 Wb)>AP L
assessed level of control risk 对控制风险的评估，控制风险的评估水平 Aho zrroV
asset 资产，财产 NCu:E{([
asset restructuring 资产重组 $nf5bo/;
assignment of duties 职责的划分 ;7 /
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assistant 助理，助理人员 "K Or)QD/
associated company 联属公司，联营公司 O8\ > ?4)
association 联合，结合；协会，社团 <t~RGn3
assumption 假设，假定 uGo tX b
at a given date 在某一特定时日 PJ $C$G
attestation 鉴证，公证 .
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attestation service 鉴证服务 h
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audit adjustment 审计调整 8?yRa{'"
audit areas 审计领域 >0XB7s C
audit conclusion 审计结论 f52*s#4}
audit effectiveness 审计效果 r:.ydr @
audit efficiency 审计效率 J`I^F:y*
audit engagement letter 审计业务约定书 DA9-F
audit evidence 审计证据 T> < Vw
audit fee 审计费 k'
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audit files 审计档案 1K&_t
audit findings 审计中发现的事项 'nx";[6(
audit implementation stage 审计实施阶段 V
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audit mark 审计标识 1 J{1>r
audit materiality 审计重要性 {.H
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audit method 审计方法
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audit objective 审计目标，审计目的 jsp)e =
audit of financial statements 会计报表审计，财务报表审计 O,D/& 0
audit opinion 审计意见 7>@g)%",
audit period 被审计期间，被审计年度 0`H)c)
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audit plan 审计计划 BH;7CK=7R
audit planning 编制审计计划，制定审计计划，审计计划 Hy n* O)q!
audit planning stage 审计计划阶段 Le ?yz
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audit procedure 审计程序 P&g.%8b~84
audit programme 审计程序表，具体审计计划 !kpnBgm U
audit report 审计报告 G+k~k/D 6
audit report with a disclaimer of opinion 拒绝表示意见审计报告 H?H(=
audit report with a qualified opinion 有保留意见的审计报告 B*
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audit report with an adverse opinion 否定意见的审计报告 )ZHo7X
audit report with dual dates 双重日期审计报告 2a,l;o$2&
audit reporting stage 审计报告阶段 H)@f_pfj(
audit responsibility 审计责任 c UDo}Yu
audit results 审计结果 _+0Q Q{'N
audit risk 审计风险 8am/5o
audit sampling 审计抽样 Nn:>c< [
audit sampling techniques 审计抽样方法，审计抽样技术 l2.L h<G
audit strategies 审计策略 '#*5jn]CqB
audit summary 审计总结，审计小结 BKJ wM'~
audit team 审计小组 j34L*?
audit test 审计测试 B |pdqSI
audit trail 审计轨迹 +\D?H.P
audit work 审计工作 USrBi[_ci\
audit working paper 审计工作底稿 _oU}>5
audited financial statement 审计会计报表，已审计财务报表 ajJ +Jn\
Auditing Guidelines (the～) 审计规范指南 iC`mj
auditing standards 审计准则 OZCbMeB{+J
audit-oriented working paper (审计)业务类工作底稿 ]A.tauSW
authorisation 授权 dH[T nqJn
authorisation of transaction 交易的授权 $Y 3mO ~
availability 可获得性 qiyX{J7Z
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balance 余额；差额；平衡 ]A#K ;AW{U
balance sheet 资产负债表 H}f} Y8J{
bank 银行 QKAt%"1&
bank account 银行账户，银行户头 (Z)F6sZ`8
bank statement 银行对账单 $p?TE 8G
barter transaction 易货交易，以物换物交易 F?jFFw im
basis of audit 审计依据 z{uRq A G
basis of preparation (会计报表的)编制基础 >vny 9^_
book of account 账目，账簿 E4; @P']`
borrowing 借款，贷款，借债 [(d))(M$|
branch 分支，分支机构，分店 o
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brought forward (账户余额等的)承上年，承上期，承上页 xkPH_+4i8
budget 预算 %]iE(!>3oy
building 建筑物；大楼 4],*y`& g
business conditions 业务情况，经营情况 '0M
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business licence (企业等的)营业执照
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business relation 业务关系 KhFw%Z0s<
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