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 * -z4 <LAa
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ability to continue as a going concern 持续经营能力 6F ;Or
acceptability 可接受性，可接受程度 WD;)VsP
acceptable level of detection risk 检查风险的可接受水平 DyX0 xx ^
acceptance of engagement 接受委托 0#= W#Jl>
accepting the engagement for the first time 首次接受委托
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access to asset 对资产的接触 7:kCb[ji"
according to 根据，依据，依照 Y`]rj-8f0B
account balance 账户余额 6h@
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account for 对……进行会计处理，核算；解释 $NCm;0\B|
accounting 会计，会计学 QT_^M1%
accounting advisory serve 会计咨询服务 V2QW \2@$
accounting firm 会计师事务所 @Z=wE3T@
accounting information 会计信息，会计资料 ' fl(N2t
accounting period 会计期间 pE(sV{PD
accounting policies 会计政策 j]4,6` b\
accounting professional bodies 会计职业组织，会计职业团体 {r {>?)O
accounting records 会计记录 Loc8eToZ
accounting responsibility 会计责任 C M^r|4 K
accounting service 会计服务 t[j9R#02?
accounting standards 会计准则 Wbd_a R
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Accounting Standards for Business Enterprises 企业会计准则 LT& / 0
accounting system 会计系统 HSql)iT
accounting treatment 会计处理 }+JLn%H)
accuracy 准确性，精确性 |YXG(;-BS
additional audit procedures 追加审计程序 +W
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addressee 收件人，收信人 VwC4QK,d;
Administration of State-owned Assets (the～) 国有资产管理局 rT<1S?jR
administrative laws and regulations 行政法规 wNR=
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adverse impact 不利影响，负面影响 .> ,Z k S
adverse opinion 反对意见 *cQz[S@F
advisory group 咨询组，顾问组 lux9o$
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agency fee 代理费，代理费用 No~ 6s.H
aggregate 总计，合计为…… dL(4 mR8
alternation of document and record 变造文件和记录 aLHrl6"
alternative audit procedures 替代审计程序，备选审计程序 p Mh++H]"
amend 修改，修订 a^x
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amortisation 摊销 b8e*Pv/
analytical capacity 分析能力 e~*S4dKR
analytical procedures 分析性程序 g!\QIv1D
annual financial statements 年度会计报表，年度财务报表 3m~U(yho
appendix 附录，附表 gvK"*aIj
applicable 适用的 m9k2h1
applicable laws and regulations 适用的法规 =3pD:L
application systems 应用系统 "
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apply consistently 一贯地执行，一贯地实施 H''] J9O
appropriate 适当的，合适的； 8m
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appropriate authorization 适当的授权 . *Z#cq0
appropriateness of audit evidence 审计证据的适当性 .$OjUlzr-H
approval 批准，核准 nT
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assertion (会计报表上的)认定；确认 6e
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assessed level of control risk 对控制风险的评估，控制风险的评估水平 * eMLbU7
asset 资产，财产 7~L|;^(
asset restructuring 资产重组 np= J :v4
assignment of duties 职责的划分 HN^w'I'bp
assistant 助理，助理人员 4bWfx _0W
associated company 联属公司，联营公司 [!5l0{0
association 联合，结合；协会，社团 m/cx|b3hqv
assumption 假设，假定 `dP? 2-Z
at a given date 在某一特定时日 ^=3 ^HQ'Zm
attestation 鉴证，公证 A03I-^0g+
attestation service 鉴证服务 x vHOY :
audit adjustment 审计调整 YqkA&qL]#;
audit areas 审计领域 ^1()W,B~w
audit conclusion 审计结论
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audit effectiveness 审计效果 -<_+-t
audit efficiency 审计效率 v)TUg0U=,
audit engagement letter 审计业务约定书 eO ~eu]r
audit evidence 审计证据 Xk;Uk[
audit fee 审计费 #dL5x{gV=
audit files 审计档案 K
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audit findings 审计中发现的事项 D~XU `;~u
audit implementation stage 审计实施阶段 m<~>&mWr
audit mark 审计标识 5X#i65_-
audit materiality 审计重要性 E`U &Z
audit method 审计方法 6
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audit objective 审计目标，审计目的 p
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audit of financial statements 会计报表审计，财务报表审计 @<0h"i
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audit opinion 审计意见 T<! \B]
audit period 被审计期间，被审计年度 Ug%<b
audit plan 审计计划 |)~Ex 9%ev
audit planning 编制审计计划，制定审计计划，审计计划 `e4o 1 *
audit planning stage 审计计划阶段 A3m{jbh
audit procedure 审计程序 hYs82P|2Ol
audit programme 审计程序表，具体审计计划 ^f!Zr
audit report 审计报告 $b&BH'*'~
audit report with a disclaimer of opinion 拒绝表示意见审计报告 U;^CU!a
audit report with a qualified opinion 有保留意见的审计报告 w V7@D[8
audit report with an adverse opinion 否定意见的审计报告 W`
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audit report with dual dates 双重日期审计报告
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audit reporting stage 审计报告阶段 '
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audit responsibility 审计责任 p`sh Y yE
audit results 审计结果 HCI'q\\
audit risk 审计风险 -9hp+0 <
audit sampling 审计抽样 3Pw %[q=g
audit sampling techniques 审计抽样方法，审计抽样技术 U]+b` m
audit strategies 审计策略 `M towXj
audit summary 审计总结，审计小结 ee4KMS
audit team 审计小组 @2)t#~Wc4h
audit test 审计测试 yd\5Z[iEp
audit trail 审计轨迹 j=`y
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audit work 审计工作 `NYF ?%
audit working paper 审计工作底稿 J
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audited financial statement 审计会计报表，已审计财务报表 N[- %0
Auditing Guidelines (the～) 审计规范指南 [i2A
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auditing standards 审计准则 *C[4 (Dm
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audit-oriented working paper (审计)业务类工作底稿 HQ ELK
authorisation 授权 z36brv<_'p
authorisation of transaction 交易的授权 |?4~T :
availability 可获得性 O7Y
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balance 余额；差额；平衡 u& hDjE
balance sheet 资产负债表 fzq'S]+
bank 银行 FY_av W
bank account 银行账户，银行户头 OqAh4qa,$
bank statement 银行对账单 My'9S2Y8nv
barter transaction 易货交易，以物换物交易 PE
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basis of audit 审计依据 ,I 9][_
basis of preparation (会计报表的)编制基础 N>W;0u!
book of account 账目，账簿 iX0]g45o
borrowing 借款，贷款，借债 s8 `}x _k=
branch 分支，分支机构，分店 0R2S@4 %Y
brought forward (账户余额等的)承上年，承上期，承上页 r&H=i
budget 预算 LS R_x$G+t
building 建筑物；大楼 %OezaNOtm
business conditions 业务情况，经营情况 <-Kb@V3
business licence (企业等的)营业执照 $9LGdKZ_D
business relation 业务关系 4eDmLC"Y
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