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 :bct+J}l~
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审计词汇英汉对照 HjA~3l 7
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ability to continue as a going concern 持续经营能力 [Ix6ArY
acceptability 可接受性，可接受程度 'S6zk wC]
acceptable level of detection risk 检查风险的可接受水平 Xw9]WJc
acceptance of engagement 接受委托 O~qRHYv
accepting the engagement for the first time 首次接受委托 [8 za=B/
access to asset 对资产的接触 6<W^T9}v@/
according to 根据，依据，依照 !O"
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account balance 账户余额 <lFHmi$qt{
account for 对……进行会计处理，核算；解释 U>*@VOgB
accounting 会计，会计学 Q.$8
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accounting advisory serve 会计咨询服务 d [l8qaD
accounting firm 会计师事务所 o(e(| k
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accounting information 会计信息，会计资料 t` Bk2Cc)+
accounting period 会计期间 F'[Y.tA ,#
accounting policies 会计政策 ;g?PK5rB(
accounting professional bodies 会计职业组织，会计职业团体 1oO(;--u_
accounting records 会计记录 m#BXxS#B<_
accounting responsibility 会计责任 ,|RKM
accounting service 会计服务 [xM&Jdf8
accounting standards 会计准则 >oq \`E
Accounting Standards for Business Enterprises 企业会计准则 h!dij
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accounting system 会计系统 Fy5:|C N
accounting treatment 会计处理 u|wl;+.
accuracy 准确性，精确性 ]Y]]X[@
additional audit procedures 追加审计程序 >6Pe~J5,:
addressee 收件人，收信人 b)IQa,enH
Administration of State-owned Assets (the～) 国有资产管理局 !q$VnqFk
administrative laws and regulations 行政法规 }5PC53q
adverse impact 不利影响，负面影响 A v>v\ :.>
adverse opinion 反对意见 & ,{ >b[
advisory group 咨询组，顾问组 mxCneX
agency fee 代理费，代理费用 n#"G)+h3#
aggregate 总计，合计为…… U Uz{Qm%
alternation of document and record 变造文件和记录 -`5]%.E&8
alternative audit procedures 替代审计程序，备选审计程序 y$fM
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amend 修改，修订 p,z>:
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amortisation 摊销 ep3VJ"^
analytical capacity 分析能力
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analytical procedures 分析性程序 1ik.|T<f0
annual financial statements 年度会计报表，年度财务报表 *Jcd_D\-(1
appendix 附录，附表 J1(SL~e],
applicable 适用的 >.UEs 8QV
applicable laws and regulations 适用的法规 uG'S&8i_
application systems 应用系统 O6$,J1 2l
apply consistently 一贯地执行，一贯地实施 vx f09v{-
appropriate 适当的，合适的； Z L0Vx6Ph
征用，挪用 U= GJuixy
appropriate authorization 适当的授权 &^&0,g?To
appropriateness of audit evidence 审计证据的适当性 eptw)S-j
approval 批准，核准 & +`g~6U
assertion (会计报表上的)认定；确认 [}Xw/@Uc;
assessed level of control risk 对控制风险的评估，控制风险的评估水平 ?
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asset 资产，财产 s w >B
asset restructuring 资产重组 =@O&$&
assignment of duties 职责的划分 xH28\]F5n
assistant 助理，助理人员 OSuQ 7V
associated company 联属公司，联营公司 4J '0k<5S
association 联合，结合；协会，社团 0ie)$f i
assumption 假设，假定 H;a) `R3
at a given date 在某一特定时日 }t(5n $go6
attestation 鉴证，公证 $[HCetaqV
attestation service 鉴证服务 B :i$
audit adjustment 审计调整 IV1O/lGp
audit areas 审计领域 1:7 fV@jw
audit conclusion 审计结论 Ot=nKdP}D
audit effectiveness 审计效果 x/]G"?Uix
audit efficiency 审计效率 KJ&I4CU]^
audit engagement letter 审计业务约定书 mK7SE H;
audit evidence 审计证据 #Q_Scxf
audit fee 审计费 AWFq5YMSI
audit files 审计档案 !+Cc^{
audit findings 审计中发现的事项 +5O^{Ce 6
audit implementation stage 审计实施阶段 fZap\
audit mark 审计标识 iX2exJto
audit materiality 审计重要性 [ KGj70|~
audit method 审计方法 !RLXB$@`
audit objective 审计目标，审计目的 Su@V5yz
audit of financial statements 会计报表审计，财务报表审计 fi'zk
audit opinion 审计意见 t#f-3zd9
audit period 被审计期间，被审计年度 3^H-,b0^
audit plan 审计计划 Zl# ';~9W
audit planning 编制审计计划，制定审计计划，审计计划
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audit planning stage 审计计划阶段 |w~*p
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audit procedure 审计程序 & `!H1E^
audit programme 审计程序表，具体审计计划 b:O_PS5h
audit report 审计报告 0"\js:-$
audit report with a disclaimer of opinion 拒绝表示意见审计报告 mm!JNb9(
audit report with a qualified opinion 有保留意见的审计报告 X6 !KFc
audit report with an adverse opinion 否定意见的审计报告 u1'l
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audit report with dual dates 双重日期审计报告 ] -C*d$z
audit reporting stage 审计报告阶段 F6D Vq8f9
audit responsibility 审计责任 @G weNo`p7
audit results 审计结果 66W J=? JV
audit risk 审计风险 ~
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audit sampling 审计抽样 ;l `(1Q/
audit sampling techniques 审计抽样方法，审计抽样技术 uu0t}3l
audit strategies 审计策略 .db:mSrL
audit summary 审计总结，审计小结 Xa'b @*o&
audit team 审计小组 ^Kl<<pUaV
audit test 审计测试 |1!OwQax
audit trail 审计轨迹 {v d
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audit work 审计工作 HN;f~EQT
audit working paper 审计工作底稿 (L1O;~$
audited financial statement 审计会计报表，已审计财务报表 !8
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Auditing Guidelines (the～) 审计规范指南 Z_jV0[\v0P
auditing standards 审计准则 9,>c;7s X
audit-oriented working paper (审计)业务类工作底稿 QUXr#!rPY|
authorisation 授权 j=Q ?d]
authorisation of transaction 交易的授权 p)Ht =~
availability 可获得性 C?g*c
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balance 余额；差额；平衡 }lx'NY~(W
balance sheet 资产负债表 >6(e6/C-9
bank 银行 >Zm|R|{BE
bank account 银行账户，银行户头 oB!-JX9
bank statement 银行对账单 ll"6K I'X
barter transaction 易货交易，以物换物交易 GXTjK!
basis of audit 审计依据 caTKi8
basis of preparation (会计报表的)编制基础 FSZ :}Q
book of account 账目，账簿 M}" KAa
borrowing 借款，贷款，借债 WR* <|
branch 分支，分支机构，分店 8 f&#WIZ
brought forward (账户余额等的)承上年，承上期，承上页 w*Ze5j4@
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budget 预算 'A/{7*,
building 建筑物；大楼 m0Uk*~Gz
business conditions 业务情况，经营情况 |' kC9H[>
business licence (企业等的)营业执照 ,{RWs^W2
business relation 业务关系 ` Go oSX
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