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 -Q PWi2:k
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审计词汇英汉对照 psX%.95Y
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ability to continue as a going concern 持续经营能力 Au} ;z6k
acceptability 可接受性，可接受程度 *X
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acceptable level of detection risk 检查风险的可接受水平 a@y5JxFAy
acceptance of engagement 接受委托 YOV4)P"
accepting the engagement for the first time 首次接受委托 Z/kaRnG[@t
access to asset 对资产的接触 1DLG]-j}
according to 根据，依据，依照 NS4'IR=;E!
account balance 账户余额 pJIE@Q|hi
account for 对……进行会计处理，核算；解释 Vt=(2d5:p
accounting 会计，会计学 +^ DRto=
accounting advisory serve 会计咨询服务 PT#eX S9_
accounting firm 会计师事务所 M JKl]&
accounting information 会计信息，会计资料 u] U)d$|
accounting period 会计期间 Lv5X 'yM
accounting policies 会计政策 <cv2-?L{
accounting professional bodies 会计职业组织，会计职业团体 ^b!7R
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accounting records 会计记录 %7>AcTN~
accounting responsibility 会计责任 kq% gY
accounting service 会计服务 BU:Ecchbr
accounting standards 会计准则 L> Oy7w)Y
Accounting Standards for Business Enterprises 企业会计准则 /witDu7
accounting system 会计系统 rW~?0
accounting treatment 会计处理 "bR'Bt
accuracy 准确性，精确性 Wda\a.bXT
additional audit procedures 追加审计程序 >=~Fo)V!(V
addressee 收件人，收信人 hK39_A-
Administration of State-owned Assets (the～) 国有资产管理局 7<1fKrN?GF
administrative laws and regulations 行政法规 KT];SF ^Y
adverse impact 不利影响，负面影响 mvTyx7 h=
adverse opinion 反对意见 ri<'-w i
advisory group 咨询组，顾问组 <H
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agency fee 代理费，代理费用 J[ !x%8m
aggregate 总计，合计为…… Z?(4%U5z
alternation of document and record 变造文件和记录 a#Kmj 0
alternative audit procedures 替代审计程序，备选审计程序
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amend 修改，修订 r2SJp
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amortisation 摊销 6mBDd>`0
analytical capacity 分析能力 u*26>.
analytical procedures 分析性程序 4Hml.|$
annual financial statements 年度会计报表，年度财务报表 ByhOK}u;P4
appendix 附录，附表 =s0g2Zv"\
applicable 适用的 Q)G!Y
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applicable laws and regulations 适用的法规 B 9LSxB
application systems 应用系统 m X@j
apply consistently 一贯地执行，一贯地实施 i0'Xy> l
appropriate 适当的，合适的； G
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征用，挪用 C!7 U<rI
appropriate authorization 适当的授权 7sud/* +F
appropriateness of audit evidence 审计证据的适当性 r
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approval 批准，核准 t&R!5^R
assertion (会计报表上的)认定；确认 +MNSZLP]
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 gH i~
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asset restructuring 资产重组 Iys6R? ~
assignment of duties 职责的划分 M)"]$TM
assistant 助理，助理人员 Ii~; d3.
associated company 联属公司，联营公司 zP :~O
association 联合，结合；协会，社团 FgOU
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assumption 假设，假定 068WlF cWV
at a given date 在某一特定时日 M8^.19q ;
attestation 鉴证，公证 d&
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attestation service 鉴证服务 \|eJJC
audit adjustment 审计调整 DC|xilP1O
audit areas 审计领域 $ y DW.pt
audit conclusion 审计结论 ,VKQRmd
audit effectiveness 审计效果 #
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audit efficiency 审计效率 M'cJ)-G
audit engagement letter 审计业务约定书 d[Rb:Y w
audit evidence 审计证据 20r N,@2<
audit fee 审计费 =<[7J] %
audit files 审计档案 Y O@hE>
audit findings 审计中发现的事项
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audit implementation stage 审计实施阶段 Az 9X#h.vf
audit mark 审计标识 !~K =#"T
audit materiality 审计重要性 K4j@j}zK9I
audit method 审计方法 x1N me%%&
audit objective 审计目标，审计目的 *he7BUO
audit of financial statements 会计报表审计，财务报表审计 !Z
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audit opinion 审计意见 iD%qy /I/
audit period 被审计期间，被审计年度 '1CD -
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audit plan 审计计划 M0O>Ljo4RN
audit planning 编制审计计划，制定审计计划，审计计划 Y*Y&)k6 t
audit planning stage 审计计划阶段 IIq"e~"Vs
audit procedure 审计程序 pNp^q/- yB
audit programme 审计程序表，具体审计计划 J#6LSD@ (O
audit report 审计报告 0fnZR$PB
audit report with a disclaimer of opinion 拒绝表示意见审计报告 >65
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audit report with a qualified opinion 有保留意见的审计报告 Z,0O/RFJ.q
audit report with an adverse opinion 否定意见的审计报告 1KW3 l<v-6
audit report with dual dates 双重日期审计报告 /GsSrP_?]
audit reporting stage 审计报告阶段 ?N4A9W
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audit responsibility 审计责任 xe(MHNrj
audit results 审计结果 $!a?i@
audit risk 审计风险 'oC$6l'rQ
audit sampling 审计抽样 H \r `7
audit sampling techniques 审计抽样方法，审计抽样技术 +->\79<#V(
audit strategies 审计策略 %z1{Kus
audit summary 审计总结，审计小结 j : <t
audit team 审计小组 -{!&/ ;Z
audit test 审计测试 (tJ91SBl
audit trail 审计轨迹 /r-8T>m
audit work 审计工作 v-ThdE$G#
audit working paper 审计工作底稿 9U]pH%.9
audited financial statement 审计会计报表，已审计财务报表 > P(eW7RL
Auditing Guidelines (the～) 审计规范指南 R @"`~#$$
auditing standards 审计准则 'yE*|Sx
audit-oriented working paper (审计)业务类工作底稿 /M 0 p_4
authorisation 授权 F
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authorisation of transaction 交易的授权 .SG0}8gW
availability 可获得性 %n jOX#.w
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balance 余额；差额；平衡 F\JLbY{x]
balance sheet 资产负债表 =h(7rU"Yz
bank 银行 'w}p [(
bank account 银行账户，银行户头 ^Ss<X}es-
bank statement 银行对账单 1x { XE*%;
barter transaction 易货交易，以物换物交易 6!Qknk$
basis of audit 审计依据 SAP;9*f1\
basis of preparation (会计报表的)编制基础 >
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book of account 账目，账簿 ,`<]>;s
borrowing 借款，贷款，借债 5KK{%6#f\
branch 分支，分支机构，分店 XHy ?
brought forward (账户余额等的)承上年，承上期，承上页 {-Yee[d<?
budget 预算 7 xUE ,)?
building 建筑物；大楼 j13riI3A
business conditions 业务情况，经营情况 0k %hY{
business licence (企业等的)营业执照 GN0duV
business relation 业务关系 FK6K6wU52m
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