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 p#jAEY p
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ability to continue as a going concern 持续经营能力 Xi%Og\vm5
acceptability 可接受性，可接受程度 cy.r /Z}
acceptable level of detection risk 检查风险的可接受水平 KGM__Z O.
acceptance of engagement 接受委托 0&s a#g2
accepting the engagement for the first time 首次接受委托 *JDz0M4f
access to asset 对资产的接触 b]b>i]n
according to 根据，依据，依照 :pdX
account balance 账户余额 &PE%tm
account for 对……进行会计处理，核算；解释 K7`6G[ RMb
accounting 会计，会计学 _M/N_Fm
accounting advisory serve 会计咨询服务 d~qQ_2M[G
accounting firm 会计师事务所 WGn=3(4
accounting information 会计信息，会计资料 GqxnB k1
accounting period 会计期间 Qpv#&nfUi6
accounting policies 会计政策 \"(?k>]E
accounting professional bodies 会计职业组织，会计职业团体 9{OO'at?
accounting records 会计记录 OU UV8K
accounting responsibility 会计责任
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accounting service 会计服务 Oe;#q
accounting standards 会计准则 {EvT7W
Accounting Standards for Business Enterprises 企业会计准则 Ur#jJR@%3
accounting system 会计系统
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accounting treatment 会计处理 h,R Isq;`
accuracy 准确性，精确性 K1hkOj;S
additional audit procedures 追加审计程序 ns> $
addressee 收件人，收信人 q~
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Administration of State-owned Assets (the～) 国有资产管理局 @CzFzVmF"
administrative laws and regulations 行政法规 j%s,%#al
adverse impact 不利影响，负面影响 pgES)
adverse opinion 反对意见 7*uN[g#p
advisory group 咨询组，顾问组 ]6B9\C.2-_
agency fee 代理费，代理费用 eR \duZ!`
aggregate 总计，合计为…… _ +DL
alternation of document and record 变造文件和记录 ,Suk_aX>
alternative audit procedures 替代审计程序，备选审计程序 Lbrl CB+
amend 修改，修订 F2}F uupb.
amortisation 摊销 ]]K?Q
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analytical capacity 分析能力 fX`u"`o5
analytical procedures 分析性程序 L"
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annual financial statements 年度会计报表，年度财务报表 k)-+ZmMOh
appendix 附录，附表 n rK AK^
applicable 适用的 + )Qu,%2
applicable laws and regulations 适用的法规 S'34](9n6
application systems 应用系统 tV(iC~/
apply consistently 一贯地执行，一贯地实施 g7]S
appropriate 适当的，合适的； V\zcv @
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appropriate authorization 适当的授权 +@?Q "B5u}
appropriateness of audit evidence 审计证据的适当性 3%'`^<-V
approval 批准，核准 E2r5Pg
assertion (会计报表上的)认定；确认 yZ6WbI 8n
assessed level of control risk 对控制风险的评估，控制风险的评估水平 6d]4
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asset 资产，财产 tcj "rV{G
asset restructuring 资产重组 )!27=R /
assignment of duties 职责的划分 +pqbl*W;1
assistant 助理，助理人员 ^WB[uFt-
associated company 联属公司，联营公司 f4 S:L&
association 联合，结合；协会，社团 !6-t_S
assumption 假设，假定 .zZfP+Q]8
at a given date 在某一特定时日 CmBP C jh
attestation 鉴证，公证 $
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attestation service 鉴证服务 zNX=V!$
audit adjustment 审计调整 =hTJp/L
audit areas 审计领域 a?+C]u?_D
audit conclusion 审计结论 zgjgEhnvU
audit effectiveness 审计效果 R L4|!HzR
audit efficiency 审计效率 Z0Sqw
audit engagement letter 审计业务约定书 lVT* Ev{&.
audit evidence 审计证据 )q_,V"
audit fee 审计费 <lFHmi$qt{
audit files 审计档案 sC\?{B0 r
audit findings 审计中发现的事项 d [l8qaD
audit implementation stage 审计实施阶段
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audit mark 审计标识 DL V ny]
audit materiality 审计重要性 wqDf\k}'v
audit method 审计方法 (nL
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audit objective 审计目标，审计目的 Fxa{
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audit of financial statements 会计报表审计，财务报表审计
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audit opinion 审计意见 #WG}"[ ,c
audit period 被审计期间，被审计年度 uq]=
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audit plan 审计计划 ]mtiIu [
audit planning 编制审计计划，制定审计计划，审计计划 IrYj#,xJ
audit planning stage 审计计划阶段 ]vf_ 4QW=
audit procedure 审计程序 %R4 \[ e
audit programme 审计程序表，具体审计计划 MRz f#o<H
audit report 审计报告 }R+#>
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 Vyi.:lL _8
audit report with a qualified opinion 有保留意见的审计报告 jX4$PfOhR
audit report with an adverse opinion 否定意见的审计报告 vh.8m $,
audit report with dual dates 双重日期审计报告 $&.(7F^D
audit reporting stage 审计报告阶段 ;L fn&2G
audit responsibility 审计责任 iuWUr?`\
audit results 审计结果 Hx+r
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audit risk 审计风险 S
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audit sampling 审计抽样 &V
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audit sampling techniques 审计抽样方法，审计抽样技术 #Db^*
audit strategies 审计策略 ^"<Bk<b(
audit summary 审计总结，审计小结 C"n!mr{srt
audit team 审计小组 5GAW3j{
audit test 审计测试 -l}"DP
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audit trail 审计轨迹 '['
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audit work 审计工作 &I
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audit working paper 审计工作底稿 v @M 6D}
audited financial statement 审计会计报表，已审计财务报表 |(tl
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Auditing Guidelines (the～) 审计规范指南 4j0;okQWV'
auditing standards 审计准则 F/J s K&&
audit-oriented working paper (审计)业务类工作底稿 pvsY
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authorisation 授权 J;XO1}9
authorisation of transaction 交易的授权 ='.b/]! _
availability 可获得性 , SUx!o
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balance 余额；差额；平衡 en|~`]HF
balance sheet 资产负债表 Ge=6l0
bank 银行 umuj >
bank account 银行账户，银行户头 pFMJG<W9,
bank statement 银行对账单 gcwJ{&
barter transaction 易货交易，以物换物交易 ;C =d(
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basis of audit 审计依据 V1Ft 3Msq
basis of preparation (会计报表的)编制基础 n'vdA !R
book of account 账目，账簿 ?
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borrowing 借款，贷款，借债 u)EtEl7Wq
branch 分支，分支机构，分店 SD~4CtlfI
brought forward (账户余额等的)承上年，承上期，承上页 *lZ V3F
budget 预算 U7U&^
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building 建筑物；大楼 <J~6Q
business conditions 业务情况，经营情况 J0bcW25
business licence (企业等的)营业执照 lrkgsv6
business relation 业务关系 /AX)n:,
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