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 (o5^@aDr
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审计词汇英汉对照 8'}D/4MUr
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ability to continue as a going concern 持续经营能力 z:7
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acceptability 可接受性，可接受程度 Y_SB3 $])
acceptable level of detection risk 检查风险的可接受水平 ;[,r./XmH
acceptance of engagement 接受委托 Pv#>j\OR&
accepting the engagement for the first time 首次接受委托 gf\F%VmSN
access to asset 对资产的接触 ,
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according to 根据，依据，依照
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account balance 账户余额 db G5Cf#K\
account for 对……进行会计处理，核算；解释 Uxl7O 4J@H
accounting 会计，会计学 ={]tklND
accounting advisory serve 会计咨询服务 Qf:#{ ~/
accounting firm 会计师事务所 "1iLf Q
accounting information 会计信息，会计资料 KdTDBC
accounting period 会计期间 5t G\5
accounting policies 会计政策 N" =$S|Gs
accounting professional bodies 会计职业组织，会计职业团体 r]<?,xx [
accounting records 会计记录 dPmtU{E<M
accounting responsibility 会计责任
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accounting service 会计服务 vkgAI<
accounting standards 会计准则 dtDT^~
Accounting Standards for Business Enterprises 企业会计准则 Q]7}" B&
accounting system 会计系统 W~ i599!v
accounting treatment 会计处理 I #8T Y/XP
accuracy 准确性，精确性 |K,[[D<R
additional audit procedures 追加审计程序
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addressee 收件人，收信人 ];63QJU
Administration of State-owned Assets (the～) 国有资产管理局 E-?@9!2
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administrative laws and regulations 行政法规 pHKGK7 S-
adverse impact 不利影响，负面影响 H V}*}
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adverse opinion 反对意见 VTIRkC
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advisory group 咨询组，顾问组 :5,
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agency fee 代理费，代理费用 ^2 }p
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aggregate 总计，合计为…… 31)eDs
alternation of document and record 变造文件和记录 p1`" ) $
alternative audit procedures 替代审计程序，备选审计程序
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amend 修改，修订 P3op1/Np
amortisation 摊销 nSR<( -j
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analytical capacity 分析能力 :|PI_
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analytical procedures 分析性程序 u`~,`z^{n
annual financial statements 年度会计报表，年度财务报表 8^2E77s4U
appendix 附录，附表 xwjiNJ Gj
applicable 适用的 ul!e!^qwx
applicable laws and regulations 适用的法规 57`*5X
application systems 应用系统 oa
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apply consistently 一贯地执行，一贯地实施 3^-yw `
appropriate 适当的，合适的； 4E
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appropriate authorization 适当的授权 "Iu Pg=|#
appropriateness of audit evidence 审计证据的适当性 -?Kd[Ma
approval 批准，核准 &w
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assertion (会计报表上的)认定；确认 FwaYp\z
assessed level of control risk 对控制风险的评估，控制风险的评估水平 ^"!)p2=
asset 资产，财产 ^w6~?'}
asset restructuring 资产重组 + )lkH
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assignment of duties 职责的划分 0Ma 3
assistant 助理，助理人员 sMHP=2##
associated company 联属公司，联营公司 =Eb4Iyz
association 联合，结合；协会，社团 =Yt)b/0b9
assumption 假设，假定 rOA{8)jIa*
at a given date 在某一特定时日 ee\xj$,
attestation 鉴证，公证 .0b4"0~T6
attestation service 鉴证服务 ;oGpB#[ zO
audit adjustment 审计调整 a"bael
audit areas 审计领域 RM6*c
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audit conclusion 审计结论 /&!4oBna
audit effectiveness 审计效果 k?VH4 yA
audit efficiency 审计效率 v FW
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audit engagement letter 审计业务约定书 > #E OCo
audit evidence 审计证据 )7;E,m<:tO
audit fee 审计费 r$<4_*
audit files 审计档案 P`TJqJiY~
audit findings 审计中发现的事项 >(BAIjF
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audit implementation stage 审计实施阶段 ?v@pB>NZ
audit mark 审计标识 IEeh9:Km
audit materiality 审计重要性 .F^372hH3
audit method 审计方法 }+
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audit objective 审计目标，审计目的 3\E G
audit of financial statements 会计报表审计，财务报表审计 bv9nDNPD4
audit opinion 审计意见 MYMg/>f[
audit period 被审计期间，被审计年度 y|2y! &o,!
audit plan 审计计划 <BX'Owbs!O
audit planning 编制审计计划，制定审计计划，审计计划 bW?cb5C
audit planning stage 审计计划阶段
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audit procedure 审计程序 zn2 Qp
audit programme 审计程序表，具体审计计划 \Jm^XXgS
audit report 审计报告 9`Zwa_Tni
audit report with a disclaimer of opinion 拒绝表示意见审计报告 45U!\mG
audit report with a qualified opinion 有保留意见的审计报告 t~kh?u].j
audit report with an adverse opinion 否定意见的审计报告 @*^%^ P
audit report with dual dates 双重日期审计报告 716r/@y$6
audit reporting stage 审计报告阶段 ?*dt JL
audit responsibility 审计责任 " [`/J?W
audit results 审计结果 =)IV^6~b
audit risk 审计风险 H-/w8_} KG
audit sampling 审计抽样 A|
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audit sampling techniques 审计抽样方法，审计抽样技术 |$G|M=*LN
audit strategies 审计策略 wHE1Jqpo
audit summary 审计总结，审计小结 !.@F,wZvY
audit team 审计小组 1^AG /w
audit test 审计测试 g\A kf
audit trail 审计轨迹 }2.0e5[
audit work 审计工作 %shCqS
audit working paper 审计工作底稿 &b9bb{y_$K
audited financial statement 审计会计报表，已审计财务报表 _ 0 h)O
Auditing Guidelines (the～) 审计规范指南 $b`~K M O
auditing standards 审计准则 qLa6c 2o,
audit-oriented working paper (审计)业务类工作底稿 :7[4wQD t4
authorisation 授权 kX "*kD
authorisation of transaction 交易的授权 -n~%v0D8c
availability 可获得性 :]uz0 s`>
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balance 余额；差额；平衡 e!oL!Zg
balance sheet 资产负债表 ~=k ?ea/>
bank 银行 M+GtUE~"
bank account 银行账户，银行户头 n# "N"6 s
bank statement 银行对账单 mIah[~G
barter transaction 易货交易，以物换物交易 f(E[jwy
basis of audit 审计依据 .M( [n-
basis of preparation (会计报表的)编制基础 Zr|z!S?aSC
book of account 账目，账簿 l9vJ]
borrowing 借款，贷款，借债 ,u^%[ejH
branch 分支，分支机构，分店 ? F/)<r
brought forward (账户余额等的)承上年，承上期，承上页 D T
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budget 预算 d]+2rt}]hL
building 建筑物；大楼 $8 WeWmY
business conditions 业务情况，经营情况 b:(t22m#?
business licence (企业等的)营业执照 Hd89./v`:
business relation 业务关系 ;X%8I$Ba,
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