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 +/Y )s5@<
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ability to continue as a going concern 持续经营能力 ;=h^"et
acceptability 可接受性，可接受程度 ;C{ 2*0"H|
acceptable level of detection risk 检查风险的可接受水平 )-
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acceptance of engagement 接受委托 zac>tXU;
accepting the engagement for the first time 首次接受委托 P.;B
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access to asset 对资产的接触 fVf.u'.8
according to 根据，依据，依照 p' /$)klt
account balance 账户余额 |":^ 3
account for 对……进行会计处理，核算；解释 $
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accounting 会计，会计学 #XJYkaL
accounting advisory serve 会计咨询服务 ;Kkn7&'F
accounting firm 会计师事务所 i"w$D{N
accounting information 会计信息，会计资料 IUu [`\b=
accounting period 会计期间 {'d?vm!r
accounting policies 会计政策 1L l@
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accounting professional bodies 会计职业组织，会计职业团体 `]tXQqD
accounting records 会计记录 ,T&B.'cq
accounting responsibility 会计责任 :kFWUs=
accounting service 会计服务 ]4z? sk@
accounting standards 会计准则 ?c>j^}A/N
Accounting Standards for Business Enterprises 企业会计准则 5[/ *UtB
accounting system 会计系统 4qyL' \d[
accounting treatment 会计处理 e j!
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accuracy 准确性，精确性 2^qY, d L
additional audit procedures 追加审计程序 /1MO ]u\
addressee 收件人，收信人 w,
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Administration of State-owned Assets (the～) 国有资产管理局 NsJUruN
administrative laws and regulations 行政法规 38Wv&!
adverse impact 不利影响，负面影响 rm"bp lLZA
adverse opinion 反对意见 nH T2M{R
advisory group 咨询组，顾问组 6"A|)fz
agency fee 代理费，代理费用 G
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aggregate 总计，合计为……
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alternation of document and record 变造文件和记录 YToRG7X#
alternative audit procedures 替代审计程序，备选审计程序 u.!Pda
amend 修改，修订 3s>& h-E
amortisation 摊销 `+*
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analytical capacity 分析能力 @ @# G.
analytical procedures 分析性程序 Q*KEODR8\
annual financial statements 年度会计报表，年度财务报表 &p4q# p7,
appendix 附录，附表 I S!B$
applicable 适用的 qvYw[D#.
applicable laws and regulations 适用的法规 @p `#y
application systems 应用系统 fMLm_5 (H
apply consistently 一贯地执行，一贯地实施 mH}AVje{
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appropriate 适当的，合适的； %W`pTvF
征用，挪用 ,VHvQU
appropriate authorization 适当的授权 OkFq>;{a
appropriateness of audit evidence 审计证据的适当性 J@yy2AZnO
approval 批准，核准 ?}lCS7&
assertion (会计报表上的)认定；确认 O[`n{Vl/
assessed level of control risk 对控制风险的评估，控制风险的评估水平 TH6g:YP`7
asset 资产，财产 X8*q[ @$
asset restructuring 资产重组 <'B` b
assignment of duties 职责的划分 "$Rl9(}
assistant 助理，助理人员 J-I7K !B
associated company 联属公司，联营公司 r}vI #;&
association 联合，结合；协会，社团 b/S4b
assumption 假设，假定 Rmd;u g9
at a given date 在某一特定时日 ZC0F:=/K
attestation 鉴证，公证 jkPXkysm
attestation service 鉴证服务 R8HA X
audit adjustment 审计调整 O'5( L9,
audit areas 审计领域 %A64 Y<K
audit conclusion 审计结论 1>|p1YZ"
audit effectiveness 审计效果 9`c :sop
audit efficiency 审计效率 :.sK:W("v
audit engagement letter 审计业务约定书 '5[L []A
audit evidence 审计证据 [ ra [~
audit fee 审计费 W
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audit files 审计档案 ; G E0iSC
audit findings 审计中发现的事项 i4Fw+Z
audit implementation stage 审计实施阶段 |/r@z[t
audit mark 审计标识 y0=BL
audit materiality 审计重要性 w1s#8
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audit method 审计方法 ,
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audit objective 审计目标，审计目的 S liF$}J
audit of financial statements 会计报表审计，财务报表审计 6NZ f!7, B
audit opinion 审计意见 tpC EWdn5
audit period 被审计期间，被审计年度 d5WE^H)E.
audit plan 审计计划 Vuz!~kLYIn
audit planning 编制审计计划，制定审计计划，审计计划 z2,rnm
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audit planning stage 审计计划阶段
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audit procedure 审计程序 ,cbP yg
audit programme 审计程序表，具体审计计划 Kk??}
audit report 审计报告 rfCoi>{<
audit report with a disclaimer of opinion 拒绝表示意见审计报告 3HfT9
audit report with a qualified opinion 有保留意见的审计报告 (T`x-wTl
audit report with an adverse opinion 否定意见的审计报告 & f!!UZMt)
audit report with dual dates 双重日期审计报告 7f
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audit reporting stage 审计报告阶段 V#sANi?mpo
audit responsibility 审计责任 -pLb%f0?
audit results 审计结果 zM)o^Fn2
audit risk 审计风险 tc#
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audit sampling 审计抽样
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audit sampling techniques 审计抽样方法，审计抽样技术 $Y ]*v)}X
audit strategies 审计策略 1M<'^(t3d
audit summary 审计总结，审计小结 [% 3{mAd
audit team 审计小组 [;tbNVZK
audit test 审计测试 q 2= ^l
audit trail 审计轨迹 ^TB%| yZ _
audit work 审计工作 > 0~y "~M
audit working paper 审计工作底稿 6:h!gY
audited financial statement 审计会计报表，已审计财务报表 i>0bI^H
Auditing Guidelines (the～) 审计规范指南 C0kwI*)
auditing standards 审计准则 mW ka!lT
audit-oriented working paper (审计)业务类工作底稿 uRUysLIw
authorisation 授权 eBBh/=Zc
authorisation of transaction 交易的授权 ;,9|;)U?u
availability 可获得性 #>!!#e!*
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balance 余额；差额；平衡 P:CwC"z>sS
balance sheet 资产负债表 II[qWs>RG[
bank 银行 ;1F3.ibE
bank account 银行账户，银行户头 y+X%qTB
bank statement 银行对账单 b}k`'++2,
barter transaction 易货交易，以物换物交易 "*TnkFTR
basis of audit 审计依据 EP{y?+E2
basis of preparation (会计报表的)编制基础 BeP0l Z
book of account 账目，账簿 iUSs) []H>
borrowing 借款，贷款，借债 Z/a]oR@
branch 分支，分支机构，分店 ~/gqXT">
brought forward (账户余额等的)承上年，承上期，承上页 Xf$,ra"
budget 预算 Q vqX3FU
building 建筑物；大楼 ~9x$tb x-
business conditions 业务情况，经营情况 o'Po<I
business licence (企业等的)营业执照 |%TH| ?kB
business relation 业务关系 CQ13fu +|6
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