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 )'?@raB!
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审计词汇英汉对照 JSi
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ability to continue as a going concern 持续经营能力 @AkD-}^[
acceptability 可接受性，可接受程度 1 Xu^pc
acceptable level of detection risk 检查风险的可接受水平 ; tLu
acceptance of engagement 接受委托 C{):jH,Rf
accepting the engagement for the first time 首次接受委托 !ly]{DTmm
access to asset 对资产的接触 &+t,fwlM
according to 根据，依据，依照 xo_Es?
account balance 账户余额 Ndx ]5
account for 对……进行会计处理，核算；解释 Nb;Yti@Y.
accounting 会计，会计学 g8w5X!Z
accounting advisory serve 会计咨询服务 )Ikx0vDFQ
accounting firm 会计师事务所 $PNIuC?=
accounting information 会计信息，会计资料 hu
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accounting period 会计期间 E>?T<!r~j
accounting policies 会计政策 xpVYNS{c+|
accounting professional bodies 会计职业组织，会计职业团体 #r)c@?T@j
accounting records 会计记录 X\1'd,V
accounting responsibility 会计责任 #|
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accounting service 会计服务 *tT }y(M
accounting standards 会计准则 /CN^">|_
Accounting Standards for Business Enterprises 企业会计准则 . RNQlh3
accounting system 会计系统 (UTt_ry g
accounting treatment 会计处理 O-vvFl#4
accuracy 准确性，精确性 0$l
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additional audit procedures 追加审计程序 t=ry\h{Pc
addressee 收件人，收信人 !Hr
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Administration of State-owned Assets (the～) 国有资产管理局 P
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administrative laws and regulations 行政法规 a 4! AvG
adverse impact 不利影响，负面影响 Em R#)c~(W
adverse opinion 反对意见 2$? )VXtw
advisory group 咨询组，顾问组 wLC|mB
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agency fee 代理费，代理费用 hQgi--Msw'
aggregate 总计，合计为…… pOi p$Z
alternation of document and record 变造文件和记录 '?k*wEu
alternative audit procedures 替代审计程序，备选审计程序 dDy9yw%f?
amend 修改，修订 @T r8.4
amortisation 摊销 ?H3xE=<X
analytical capacity 分析能力 %zB
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analytical procedures 分析性程序 .y F7{/
annual financial statements 年度会计报表，年度财务报表 .
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appendix 附录，附表 8<uKzb(O:
applicable 适用的 vV| u+v{
applicable laws and regulations 适用的法规 T ;} pMRd%
application systems 应用系统 R
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apply consistently 一贯地执行，一贯地实施 Bf F$
appropriate 适当的，合适的； U:xr['
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appropriate authorization 适当的授权 W$P)fPU'
appropriateness of audit evidence 审计证据的适当性 |k> _
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approval 批准，核准 nQvv'%v0
assertion (会计报表上的)认定；确认 c X553&
assessed level of control risk 对控制风险的评估，控制风险的评估水平 y4Plm.
asset 资产，财产 810u +%fu
asset restructuring 资产重组 !UlG! 820
assignment of duties 职责的划分 ) fR'1_
assistant 助理，助理人员 >9|/sH@W
associated company 联属公司，联营公司 V4Ql6vg_f
association 联合，结合；协会，社团 y:Qo:Z~
assumption 假设，假定 5o2;26 c
at a given date 在某一特定时日 KaHjL&!
attestation 鉴证，公证 Pd\S{ Y~wk
attestation service 鉴证服务 dGcG7*EX
audit adjustment 审计调整 UMw1&"0:
audit areas 审计领域 _
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audit conclusion 审计结论 y#^d8
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audit effectiveness 审计效果 (J~n|hA2/D
audit efficiency 审计效率 A3 bE3Fk$
audit engagement letter 审计业务约定书 cyG3le& +G
audit evidence 审计证据 {cKKTD
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audit fee 审计费
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audit files 审计档案 R g,pC.7;
audit findings 审计中发现的事项 }ruBbe Q
audit implementation stage 审计实施阶段 V\Wq A8
audit mark 审计标识 W[:
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audit materiality 审计重要性 PSNrY e
audit method 审计方法 aDTNr/I
audit objective 审计目标，审计目的 e&E""ye
audit of financial statements 会计报表审计，财务报表审计 X[ }5hZcX
audit opinion 审计意见 zN {'@B
audit period 被审计期间，被审计年度 5R /!e`(m
audit plan 审计计划 *<zfe .
audit planning 编制审计计划，制定审计计划，审计计划 soXeHjNl
audit planning stage 审计计划阶段 r+;op_
audit procedure 审计程序 p0UR5A>p
audit programme 审计程序表，具体审计计划 ?x"<0k1g
audit report 审计报告 *obBo6!zM
audit report with a disclaimer of opinion 拒绝表示意见审计报告 5EIh5Y EU>
audit report with a qualified opinion 有保留意见的审计报告 ub6=^`>h
audit report with an adverse opinion 否定意见的审计报告 @]t} bF]
audit report with dual dates 双重日期审计报告 [&y{z-D>
audit reporting stage 审计报告阶段 1pVagLlb:7
audit responsibility 审计责任 _1 f!9ghT\
audit results 审计结果 hkee,PiiP
audit risk 审计风险 E=3<F_3W
audit sampling 审计抽样 A$M mnu%
audit sampling techniques 审计抽样方法，审计抽样技术 q<yp6Q3^
audit strategies 审计策略 yNP
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audit summary 审计总结，审计小结
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audit team 审计小组 Oj6 -
audit test 审计测试 a1_7plg
audit trail 审计轨迹 Zx7Y ,0
audit work 审计工作 Ua)ARi %
audit working paper 审计工作底稿 aRdzXq#x
audited financial statement 审计会计报表，已审计财务报表 f a;\4#
Auditing Guidelines (the～) 审计规范指南 [*Nuw_l
auditing standards 审计准则 0{j] p^'<
audit-oriented working paper (审计)业务类工作底稿 \m~ ?mg"#
authorisation 授权 r* fZS$e
authorisation of transaction 交易的授权 nc!P
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availability 可获得性 De@GNN"-
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balance 余额；差额；平衡 ^+^#KC8]W
balance sheet 资产负债表 nxkbI:+ t
bank 银行 V<Q''% k
bank account 银行账户，银行户头 +1~Y2
bank statement 银行对账单 a.#`>
barter transaction 易货交易，以物换物交易 BMkN6 8q
basis of audit 审计依据 bf|s =,D
basis of preparation (会计报表的)编制基础 fwK5p?Xhm
book of account 账目，账簿 N ?TXPY
borrowing 借款，贷款，借债 $ 014/IB
branch 分支，分支机构，分店 \wEHYz
brought forward (账户余额等的)承上年，承上期，承上页 Z1
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budget 预算 A}v! vVg
building 建筑物；大楼 z'Atw"kA
business conditions 业务情况，经营情况 U}<5%"!;
business licence (企业等的)营业执照 _o/LFLq
business relation 业务关系 (pN:ET B
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