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 H3xMoSs
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ability to continue as a going concern 持续经营能力 cK1 Fv6V#
acceptability 可接受性，可接受程度 sTu] C +A
acceptable level of detection risk 检查风险的可接受水平 8U)*kmq
acceptance of engagement 接受委托 "oT&KW
accepting the engagement for the first time 首次接受委托 8b:GyC5L
access to asset 对资产的接触 WB.w3w [f
according to 根据，依据，依照 ._[ uSBR'
account balance 账户余额 Tt WWq5
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account for 对……进行会计处理，核算；解释 B%I<6E[D
accounting 会计，会计学 v ;nnr
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accounting advisory serve 会计咨询服务 cz41
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accounting firm 会计师事务所 [{q])P;
accounting information 会计信息，会计资料 - 4
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accounting period 会计期间 #G]g
accounting policies 会计政策 <xly k/
accounting professional bodies 会计职业组织，会计职业团体 V` 4/oM
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accounting records 会计记录 AQGl}%k_
accounting responsibility 会计责任 bMB@${i}
accounting service 会计服务 ]64pb;w"$D
accounting standards 会计准则 Xd@ d$
Accounting Standards for Business Enterprises 企业会计准则 cS%;JV>C
accounting system 会计系统 LO;6g~(1
accounting treatment 会计处理 WCP2x.gb5
accuracy 准确性，精确性 97pfMk1_
additional audit procedures 追加审计程序 y-uSpW
addressee 收件人，收信人 {#,?K
Administration of State-owned Assets (the～) 国有资产管理局 }2''}-Nc
administrative laws and regulations 行政法规 Ce:w^P+
adverse impact 不利影响，负面影响 48)D%867.;
adverse opinion 反对意见 5i-VnG
advisory group 咨询组，顾问组
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agency fee 代理费，代理费用 r8Z.}<j
aggregate 总计，合计为…… 6f^IA a|
alternation of document and record 变造文件和记录 VKcVwq
alternative audit procedures 替代审计程序，备选审计程序 pwVaSnre`
amend 修改，修订 :{ Lihe~\
amortisation 摊销 TR9dpt +T
analytical capacity 分析能力 =J`M}BBx
analytical procedures 分析性程序 =C-
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annual financial statements 年度会计报表，年度财务报表 ' 3=@UBs
appendix 附录，附表 LaYd7Oyf]
applicable 适用的 GK[9Cm
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applicable laws and regulations 适用的法规 l\37 /Z
application systems 应用系统 [
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apply consistently 一贯地执行，一贯地实施 #s{EIj~YR_
appropriate 适当的，合适的； D%= j@
征用，挪用 H`4KhdqR
appropriate authorization 适当的授权 S])*LUi
appropriateness of audit evidence 审计证据的适当性 G%>{Z?!B
approval 批准，核准 i,mZg+;w
assertion (会计报表上的)认定；确认 9h"3u;/,
assessed level of control risk 对控制风险的评估，控制风险的评估水平 3b/
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asset 资产，财产 J; N\q
asset restructuring 资产重组 < =!FB8 .
assignment of duties 职责的划分 K.Y.K$NjP{
assistant 助理，助理人员 _~ 3r*j
associated company 联属公司，联营公司 _FkH;MG WS
association 联合，结合；协会，社团 v}. ~m)
assumption 假设，假定 -ZoAbp$
at a given date 在某一特定时日 N j:W6? A
attestation 鉴证，公证 H#3Ma1z
attestation service 鉴证服务 %zN~%mJG
audit adjustment 审计调整 Q" K`~QF"
audit areas 审计领域 p:
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audit conclusion 审计结论 }" STc&1
audit effectiveness 审计效果 |Y 30B,=M
audit efficiency 审计效率 ~&WBA]w'+
audit engagement letter 审计业务约定书 > $7{H]
audit evidence 审计证据 cvC 7#i[G
audit fee 审计费 C_&ZQlgQ
audit files 审计档案 ,U>G$G^
audit findings 审计中发现的事项 zqLOwzMlLx
audit implementation stage 审计实施阶段 s0'6r$xj
audit mark 审计标识 %<1_\N7
audit materiality 审计重要性 VDlP,Mm*
audit method 审计方法 u17 9!
audit objective 审计目标，审计目的 VuuF _y;
audit of financial statements 会计报表审计，财务报表审计 M
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audit opinion 审计意见 {6mFI1;q
audit period 被审计期间，被审计年度 X.AE>fx*h
audit plan 审计计划 6%MM)Vj+u
audit planning 编制审计计划，制定审计计划，审计计划 !.7m4mKzo
audit planning stage 审计计划阶段 Jm 1n|f
audit procedure 审计程序 TV
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audit programme 审计程序表，具体审计计划 ctR ^"'u
audit report 审计报告 rnC<
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 Y8/&1s_
audit report with a qualified opinion 有保留意见的审计报告 9 u>X,2gUR
audit report with an adverse opinion 否定意见的审计报告 :H/Rhx=
audit report with dual dates 双重日期审计报告 d!y_N&z|(
audit reporting stage 审计报告阶段 /}S1e P6
audit responsibility 审计责任 i<!1s%i}
audit results 审计结果 'JJ :
audit risk 审计风险 cR SgP{hy
audit sampling 审计抽样 b< BkI""b
audit sampling techniques 审计抽样方法，审计抽样技术 4{%-r[C9k
audit strategies 审计策略 5s<.qDc
audit summary 审计总结，审计小结 ]3
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audit team 审计小组 WyUa3$[gO
audit test 审计测试 <W/YC 2b
audit trail 审计轨迹 A bB+<0
audit work 审计工作 *LQt=~
audit working paper 审计工作底稿 G#3$sz
audited financial statement 审计会计报表，已审计财务报表 Bpv"qU7
Auditing Guidelines (the～) 审计规范指南 0e j*0"Mq
auditing standards 审计准则 >iI_bcqF
audit-oriented working paper (审计)业务类工作底稿 ckbD/ +
authorisation 授权 ; pG5zRe
authorisation of transaction 交易的授权 {?X9juc/#
availability 可获得性 e'~<uN>
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balance 余额；差额；平衡 @4>?Y=#
balance sheet 资产负债表 iThf\
bank 银行 V5+|H1=
bank account 银行账户，银行户头 LG=_>:~t>
bank statement 银行对账单 `rpmh7*WV
barter transaction 易货交易，以物换物交易 b7HT<$Wg
basis of audit 审计依据 MpJ] 1
basis of preparation (会计报表的)编制基础 |al'_s}I
book of account 账目，账簿 tY60~@YO&
borrowing 借款，贷款，借债 E :UJ"6
branch 分支，分支机构，分店 pZ 7KWk4
brought forward (账户余额等的)承上年，承上期，承上页 P?zL`czWd
budget 预算 G4"n`89LK
building 建筑物；大楼 J7
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business conditions 业务情况，经营情况 M aP -
business licence (企业等的)营业执照 L7N>p4h]Xj
business relation 业务关系 )SfM `W)Y
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