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 o }A #-
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审计词汇英汉对照 cloI 6%5r
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ability to continue as a going concern 持续经营能力 e 9_+$Oo
acceptability 可接受性，可接受程度 MF}Lv1/[-J
acceptable level of detection risk 检查风险的可接受水平 )y W_O :
acceptance of engagement 接受委托 ]F;]<_
accepting the engagement for the first time 首次接受委托 `uA&w}(G
access to asset 对资产的接触 zDyeAxh4
according to 根据，依据，依照 v s|6w w
account balance 账户余额 g{hA,-3
account for 对……进行会计处理，核算；解释 ]4mj 1g&C
accounting 会计，会计学 %n25Uq
accounting advisory serve 会计咨询服务 {Ch"zuPX
accounting firm 会计师事务所 acY[?L_6J
accounting information 会计信息，会计资料
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accounting period 会计期间 X&.$/xaT
accounting policies 会计政策 [9om"'
accounting professional bodies 会计职业组织，会计职业团体 tQ
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accounting records 会计记录 ~@ b}=+n
accounting responsibility 会计责任 O^weUpe\
accounting service 会计服务 43=-pyp
accounting standards 会计准则 #.+* G`m
Accounting Standards for Business Enterprises 企业会计准则 $S8bp3)
accounting system 会计系统 IQ=|Kj9h
accounting treatment 会计处理 8'"/gC{
accuracy 准确性，精确性 l0\>zWLZZ9
additional audit procedures 追加审计程序 hX| UE
addressee 收件人，收信人 oy
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Administration of State-owned Assets (the～) 国有资产管理局 up3<=u{>
administrative laws and regulations 行政法规 */dh_P<Yj
adverse impact 不利影响，负面影响 vC<kpf!
adverse opinion 反对意见 F>kn:I"X)
advisory group 咨询组，顾问组 rqe_zyc&
agency fee 代理费，代理费用 Z?c=t-yqp
aggregate 总计，合计为…… _8pkejg
alternation of document and record 变造文件和记录 2G5!u)
alternative audit procedures 替代审计程序，备选审计程序 UN?T}p-
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amend 修改，修订 zRoE x1
amortisation 摊销 a~>0 JmM+N
analytical capacity 分析能力 N|d.!Q;V.y
analytical procedures 分析性程序 2mU-LQ1 WN
annual financial statements 年度会计报表，年度财务报表 MQH8Q$5D
appendix 附录，附表
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applicable 适用的 .Xz"NyW
applicable laws and regulations 适用的法规 B
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application systems 应用系统 W<N QU f[=
apply consistently 一贯地执行，一贯地实施 pD_eo6xX
appropriate 适当的，合适的； 2a(yR >#
征用，挪用 gc:p@<
appropriate authorization 适当的授权 }:l%,D Bw
appropriateness of audit evidence 审计证据的适当性 +6)kX4
approval 批准，核准 ~K#_'Ldrd
assertion (会计报表上的)认定；确认 UFAMbI
assessed level of control risk 对控制风险的评估，控制风险的评估水平 xiOrk
asset 资产，财产 $17
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asset restructuring 资产重组 hOL y*%
assignment of duties 职责的划分 }V# 9tWW
assistant 助理，助理人员 &T/q0bwd
associated company 联属公司，联营公司 b:5%}
association 联合，结合；协会，社团 `MYK XBM
assumption 假设，假定 ~v(M6dz~vk
at a given date 在某一特定时日 {S"
attestation 鉴证，公证 (=tF2YBV
attestation service 鉴证服务 aU]O$Pg{
audit adjustment 审计调整 g yH7 ((#i
audit areas 审计领域 @uM3iO7&
audit conclusion 审计结论 J (&M<<%
audit effectiveness 审计效果 lp 0T\
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audit efficiency 审计效率 Y=Ar3O*F
audit engagement letter 审计业务约定书 tqwk?[y}+l
audit evidence 审计证据 vb. Y8[
audit fee 审计费 v6DxxE2n
audit files 审计档案 . I&)MZ>n
audit findings 审计中发现的事项 ic{.#R.BY
audit implementation stage 审计实施阶段 yw Q!9 \
audit mark 审计标识 D7_Hu'y<o
audit materiality 审计重要性 >7(~'#x8A"
audit method 审计方法 N"
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audit objective 审计目标，审计目的 V=zM5 MH2
audit of financial statements 会计报表审计，财务报表审计
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audit opinion 审计意见 }!yD^:[ 5
audit period 被审计期间，被审计年度 7 ~ l
audit plan 审计计划 {cyo0-9nv
audit planning 编制审计计划，制定审计计划，审计计划 ?(NT!es
audit planning stage 审计计划阶段 SL\y\G aV
audit procedure 审计程序 gC_s\WU
audit programme 审计程序表，具体审计计划 HSr"M.k5
audit report 审计报告 hKzBq*cV
audit report with a disclaimer of opinion 拒绝表示意见审计报告 7ru9dg1?
audit report with a qualified opinion 有保留意见的审计报告 oA3W
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audit report with an adverse opinion 否定意见的审计报告 mp+\!
audit report with dual dates 双重日期审计报告 kG;eOp16R
audit reporting stage 审计报告阶段 ! N"L`RWD
audit responsibility 审计责任 Ubw!/|mi
audit results 审计结果 3e!Yu.q:
audit risk 审计风险 AR+\uD=\I-
audit sampling 审计抽样 gcW{]0%L^
audit sampling techniques 审计抽样方法，审计抽样技术 cxP9n8CuT
audit strategies 审计策略 9*TS9 0>a
audit summary 审计总结，审计小结 :U-US|)(2
audit team 审计小组 C@UJOB
audit test 审计测试 |p8"9jN@}c
audit trail 审计轨迹
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audit work 审计工作 QC\g%MVG
audit working paper 审计工作底稿 TH(L zrbg
audited financial statement 审计会计报表，已审计财务报表 /!{A=N
Auditing Guidelines (the～) 审计规范指南 1y )$[e
auditing standards 审计准则 (4{ C7
audit-oriented working paper (审计)业务类工作底稿 +.gf]|
authorisation 授权 EDgob^>
authorisation of transaction 交易的授权 ;oY(I7
availability 可获得性 %+7T
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balance 余额；差额；平衡 sx-Hw4.a"
balance sheet 资产负债表 >< #2O
bank 银行 An8%7xa7
bank account 银行账户，银行户头 %];h|[ax]
bank statement 银行对账单 GOZQ5m
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barter transaction 易货交易，以物换物交易 y[^k*,=
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basis of audit 审计依据 Kixr6 \
basis of preparation (会计报表的)编制基础 ?LV -W
book of account 账目，账簿 < 9d-Hz
borrowing 借款，贷款，借债 =mi:<q
branch 分支，分支机构，分店 V'Z&>6Z
brought forward (账户余额等的)承上年，承上期，承上页 _']%qd"%
budget 预算 B.Zm$JZ :
building 建筑物；大楼 lZS_n9Sc
business conditions 业务情况，经营情况 !Hd
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business licence (企业等的)营业执照 XYK1-m}2
business relation 业务关系 /+x#V!zM
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