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 qO5.NIs
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ability to continue as a going concern 持续经营能力 #}^ kMD >
acceptability 可接受性，可接受程度 V^qZ~US
acceptable level of detection risk 检查风险的可接受水平 YF{ KSGq
acceptance of engagement 接受委托 mp_(ke
accepting the engagement for the first time 首次接受委托 ~YxLDo'. t
access to asset 对资产的接触 _IAvFJI
according to 根据，依据，依照 T=8> 0D^v5
account balance 账户余额 m6qmZ2<
account for 对……进行会计处理，核算；解释 _8Si
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accounting 会计，会计学 D`r
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accounting advisory serve 会计咨询服务 >$gWeF u
accounting firm 会计师事务所 cJ 5":^O
accounting information 会计信息，会计资料 :K!@zT=o
accounting period 会计期间 'ADaz75`*r
accounting policies 会计政策 Qp{rAAC:
accounting professional bodies 会计职业组织，会计职业团体 URW# nm?
accounting records 会计记录 "Ru H"~o
accounting responsibility 会计责任 / jI>=:z
accounting service 会计服务 e+"r L]
accounting standards 会计准则 RH,(8 .&>r
Accounting Standards for Business Enterprises 企业会计准则 MSPzOJQPy
accounting system 会计系统 ]Y |Y ?
accounting treatment 会计处理 T-=sC =sS,
accuracy 准确性，精确性 s[:e '#^
additional audit procedures 追加审计程序 f-5vE9G3y7
addressee 收件人，收信人 cad%:%p
Administration of State-owned Assets (the～) 国有资产管理局 f"h{se8C
administrative laws and regulations 行政法规 EP#3+B sH
adverse impact 不利影响，负面影响 +
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adverse opinion 反对意见 W
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advisory group 咨询组，顾问组 .K(IRWuw
agency fee 代理费，代理费用 %g3@m5&
aggregate 总计，合计为…… CT6Ca,
alternation of document and record 变造文件和记录 JLT ^0wBB
alternative audit procedures 替代审计程序，备选审计程序 ^ N]u
amend 修改，修订 BH0@WG7F
amortisation 摊销 >^%]F[Wo
analytical capacity 分析能力 < J=9,tv<
analytical procedures 分析性程序 ,.u7([SGm
annual financial statements 年度会计报表，年度财务报表 ~ ={8b
appendix 附录，附表 C=}YKsi|R|
applicable 适用的 3O<:eS~
applicable laws and regulations 适用的法规 e:IUO1#
application systems 应用系统 xW*L^97 ;
apply consistently 一贯地执行，一贯地实施 '+B cPB?E
appropriate 适当的，合适的； //VgPl
征用，挪用 n~ \"W
appropriate authorization 适当的授权 Y5fwmH,a-
appropriateness of audit evidence 审计证据的适当性 z.{T`Pn
approval 批准，核准 nG&= $7x^
assertion (会计报表上的)认定；确认 ,Z*?"d
assessed level of control risk 对控制风险的评估，控制风险的评估水平 0|8c2{9X,
asset 资产，财产 +)Tt\Q%7
asset restructuring 资产重组 AE1!u{
assignment of duties 职责的划分 [E_6n$w
assistant 助理，助理人员 I9Af\ k|^
associated company 联属公司，联营公司 ;X6FhQ;{*0
association 联合，结合；协会，社团 xd\k;nq
assumption 假设，假定 h A6!F#1
at a given date 在某一特定时日 M(o?I}
attestation 鉴证，公证 bLoAtI
attestation service 鉴证服务 siw }
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audit adjustment 审计调整 P6* IR|
audit areas 审计领域 *+h2,Z('a
audit conclusion 审计结论 Cul^b_UmP#
audit effectiveness 审计效果 )BudV
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audit efficiency 审计效率 H2 7_T]\
audit engagement letter 审计业务约定书 g@YJ#S (}
audit evidence 审计证据 s =Pwkte
audit fee 审计费 !"B
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audit files 审计档案 "exph$
audit findings 审计中发现的事项 EY; C5P4
audit implementation stage 审计实施阶段 wI\v5&X-B
audit mark 审计标识 k'Fc:T8:~5
audit materiality 审计重要性 }R* [7V9"
audit method 审计方法 "ZF:}y
audit objective 审计目标，审计目的 |lAu6d
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audit of financial statements 会计报表审计，财务报表审计 D1t@Y.vl
audit opinion 审计意见 Z8tQ#Pu{
audit period 被审计期间，被审计年度 .r+ u pY
audit plan 审计计划 W} V L 3s
audit planning 编制审计计划，制定审计计划，审计计划 \D>vdn"Lx
audit planning stage 审计计划阶段 Y~( #_K
audit procedure 审计程序 D
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audit programme 审计程序表，具体审计计划 i ]gF
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audit report 审计报告 v
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 4F EOV,n
audit report with a qualified opinion 有保留意见的审计报告 mR:G,XytxM
audit report with an adverse opinion 否定意见的审计报告 ,TaaX I
audit report with dual dates 双重日期审计报告 gJ cf~@s
audit reporting stage 审计报告阶段 Am&/K\
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audit responsibility 审计责任 " jly[M}C
audit results 审计结果 /10 I
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audit risk 审计风险 B ?96d'A
audit sampling 审计抽样 4- z3+ e
audit sampling techniques 审计抽样方法，审计抽样技术 v.H00}[.
audit strategies 审计策略 i6M_Gk}
audit summary 审计总结，审计小结 W&dYH 4O
audit team 审计小组 +xMK.*H]W
audit test 审计测试 v+A$CGH96
audit trail 审计轨迹 hK*:pf
audit work 审计工作 X(kyu
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audit working paper 审计工作底稿 4tU3+e5h
audited financial statement 审计会计报表，已审计财务报表 %4?
Auditing Guidelines (the～) 审计规范指南 n Bv|5$w:
auditing standards 审计准则 I)I,{xT4
audit-oriented working paper (审计)业务类工作底稿 6=a($s!
authorisation 授权 )MqF~[k<-
authorisation of transaction 交易的授权 9MA/nybI
availability 可获得性 k]W ~
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balance 余额；差额；平衡 rld4uy}m
balance sheet 资产负债表 289teU
bank 银行 j/_@~MJBt
bank account 银行账户，银行户头 fvccut;K
bank statement 银行对账单 W#!![ JD c
barter transaction 易货交易，以物换物交易 '^ "6EF.R
basis of audit 审计依据 94Mh/A 9k
basis of preparation (会计报表的)编制基础 ,!U 5;
book of account 账目，账簿 sI4Ql0[
borrowing 借款，贷款，借债 .n1]Yk;,1
branch 分支，分支机构，分店
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brought forward (账户余额等的)承上年，承上期，承上页 ; =.VKW%U
budget 预算 ku q3QW<
building 建筑物；大楼 os*QW Ss
business conditions 业务情况，经营情况 //*>p
business licence (企业等的)营业执照 h 3Kv0^{
business relation 业务关系 Z
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