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 qdQ4%,E[
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审计词汇英汉对照 P_b5`e0O
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ability to continue as a going concern 持续经营能力 ]+G\1SN~
acceptability 可接受性，可接受程度 QH><
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acceptable level of detection risk 检查风险的可接受水平 >c@! EPS
acceptance of engagement 接受委托 ~98q1HgS]D
accepting the engagement for the first time 首次接受委托 z~ Zm1tZs
access to asset 对资产的接触 &LM@xt4"^[
according to 根据，依据，依照 3T(f t^~
account balance 账户余额 X%-"b`
account for 对……进行会计处理，核算；解释 TS#1+f]9J<
accounting 会计，会计学 @j \;9>I/
accounting advisory serve 会计咨询服务 }vZfp5Y
accounting firm 会计师事务所 R[ F
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accounting information 会计信息，会计资料 R)d_ 0N g
accounting period 会计期间 \> su97
accounting policies 会计政策 w*'DlP<7
accounting professional bodies 会计职业组织，会计职业团体 ^XyC[ G@[
accounting records 会计记录 (M;d*gN r
accounting responsibility 会计责任 xe OfofC(l
accounting service 会计服务 "o%okN
accounting standards 会计准则 ral
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Accounting Standards for Business Enterprises 企业会计准则 y-@`3hYM@
accounting system 会计系统 KdiJ'K.
accounting treatment 会计处理 jB -A d8
accuracy 准确性，精确性 ?b d&Av
additional audit procedures 追加审计程序 Bph(\=
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addressee 收件人，收信人
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Administration of State-owned Assets (the～) 国有资产管理局 gRs @T<k2
administrative laws and regulations 行政法规 LP7jCt
adverse impact 不利影响，负面影响 DFfh!KKR$
adverse opinion 反对意见 lx$Z/f
advisory group 咨询组，顾问组 aIT0t0.
agency fee 代理费，代理费用
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aggregate 总计，合计为…… WjVm{ 7 ?{
alternation of document and record 变造文件和记录 S]E|a@kD3
alternative audit procedures 替代审计程序，备选审计程序 ^Gbcs
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amend 修改，修订 0(5qVJ12
amortisation 摊销 r ,|}^u8`
analytical capacity 分析能力 l [
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analytical procedures 分析性程序
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annual financial statements 年度会计报表，年度财务报表 (CDh,ZN;|
appendix 附录，附表 ko!]vHB9`
applicable 适用的 <qoc)p=__
applicable laws and regulations 适用的法规 c ~M'O26bW
application systems 应用系统 0<-A 2O),
apply consistently 一贯地执行，一贯地实施 >]Mhkf/=)
appropriate 适当的，合适的； sNG 7fi.|
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appropriate authorization 适当的授权 @B)5Ho
appropriateness of audit evidence 审计证据的适当性 R74RJi&
approval 批准，核准 % T$!I (L&
assertion (会计报表上的)认定；确认 QeQw mI
assessed level of control risk 对控制风险的评估，控制风险的评估水平 z\k 6."e_&
asset 资产，财产 j`u2\ ;
asset restructuring 资产重组 A;xH{vo{
assignment of duties 职责的划分 ;[C_ho
assistant 助理，助理人员 BN`tiPNEp
associated company 联属公司，联营公司
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association 联合，结合；协会，社团 2zsDb'r
assumption 假设，假定 6[ Mu3.T
at a given date 在某一特定时日 J"eE9FLM
attestation 鉴证，公证 YFcMU5_F
attestation service 鉴证服务 &x.5TDB>%
audit adjustment 审计调整 tT q2 AR|
audit areas 审计领域 Rs]Y/9F;{
audit conclusion 审计结论 !9S!zRy@
audit effectiveness 审计效果 T~l
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audit efficiency 审计效率 93)1
audit engagement letter 审计业务约定书 9j5k=IXg#a
audit evidence 审计证据 ]o9^?iU]
audit fee 审计费 q\s>Oe6$
audit files 审计档案 jTsQsHq
audit findings 审计中发现的事项 K?S5C8
audit implementation stage 审计实施阶段 RLh%Y>w
audit mark 审计标识 b5
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audit materiality 审计重要性 of_
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audit method 审计方法 a{I(Qh!}
audit objective 审计目标，审计目的 %Bn n\ {Az
audit of financial statements 会计报表审计，财务报表审计 w` Cs ,
audit opinion 审计意见 mnYzn[d3U
audit period 被审计期间，被审计年度 e&pt[W}X%u
audit plan 审计计划 B%co`0$
audit planning 编制审计计划，制定审计计划，审计计划 N,ihQB5
audit planning stage 审计计划阶段 ?Ql<s8
audit procedure 审计程序 T
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audit programme 审计程序表，具体审计计划 t;
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audit report 审计报告 !5zj+N
audit report with a disclaimer of opinion 拒绝表示意见审计报告 r [n vgzv@
audit report with a qualified opinion 有保留意见的审计报告 J.,7d ,
audit report with an adverse opinion 否定意见的审计报告 ;: ~-=\
audit report with dual dates 双重日期审计报告 I! p[:.t7
audit reporting stage 审计报告阶段 Eye.#~
audit responsibility 审计责任 F`f8q\Fc
audit results 审计结果 om0g'Qa
audit risk 审计风险 dJ,,yA*
audit sampling 审计抽样 G $iC@,/
audit sampling techniques 审计抽样方法，审计抽样技术 | /RZGC4
audit strategies 审计策略 c sv;u'
audit summary 审计总结，审计小结 4V
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audit team 审计小组 0e~4(2xK
audit test 审计测试 )O6_9f_
audit trail 审计轨迹 Z=144n 1
audit work 审计工作 ~hQTxLp
audit working paper 审计工作底稿 n
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audited financial statement 审计会计报表，已审计财务报表 "&TN}SBW
Auditing Guidelines (the～) 审计规范指南 Z2{G{]EV(
auditing standards 审计准则 3B ;aoejHm
audit-oriented working paper (审计)业务类工作底稿 ,6T3:qkkvF
authorisation 授权 K1|xatx1V
authorisation of transaction 交易的授权 }C{wGK+o[
availability 可获得性 7,D 6RP(b
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balance 余额；差额；平衡 k
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balance sheet 资产负债表 `< cn
bank 银行 5cSqo{|En
bank account 银行账户，银行户头 oAq<ag\qV
bank statement 银行对账单 @O&; %IZMY
barter transaction 易货交易，以物换物交易 I(0 *cWO
basis of audit 审计依据 6tT*b@/_o
basis of preparation (会计报表的)编制基础 ,=t}|!jx
book of account 账目，账簿 4wx _@8
borrowing 借款，贷款，借债 :LMLY<8>9
branch 分支，分支机构，分店 Q\GSX RP
brought forward (账户余额等的)承上年，承上期，承上页 ,wH]|`w
budget 预算 QR{pph*zn-
building 建筑物；大楼 CoQ<Ky}*
business conditions 业务情况，经营情况 N:e5=;6s
business licence (企业等的)营业执照 J *"G*x#u
business relation 业务关系 +FlO_=Bu
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