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 J?jeYW
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审计词汇英汉对照 Es;;t83p
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ability to continue as a going concern 持续经营能力 k>{-[X,/OV
acceptability 可接受性，可接受程度 <o@ )SD~K
acceptable level of detection risk 检查风险的可接受水平 X <xqT
acceptance of engagement 接受委托 _i@x@:_l
accepting the engagement for the first time 首次接受委托 `Cj,HI_/*
access to asset 对资产的接触 U42\.V0
according to 根据，依据，依照 H1Xov r
account balance 账户余额 D4 4I"TgqD
account for 对……进行会计处理，核算；解释 |h,F Uj<r
accounting 会计，会计学 L?f qcW{
accounting advisory serve 会计咨询服务 3wNN<R
accounting firm 会计师事务所 6y@<?08Q
accounting information 会计信息，会计资料 Y'_ D<Mp
accounting period 会计期间 %HEmi;
accounting policies 会计政策 ? ).(fP
accounting professional bodies 会计职业组织，会计职业团体 M(S{1|,V
accounting records 会计记录 Oxn'bh6
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accounting responsibility 会计责任 n4* 'B*
accounting service 会计服务 c~oe, 9
accounting standards 会计准则 @Z2/9K%1'
Accounting Standards for Business Enterprises 企业会计准则 M cb<[~m
accounting system 会计系统 '#f?#(
accounting treatment 会计处理 R6Pz#`n
accuracy 准确性，精确性 we a\8[U3"
additional audit procedures 追加审计程序 KgU[
addressee 收件人，收信人 }rxFS
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Administration of State-owned Assets (the～) 国有资产管理局 DZAH" sb
administrative laws and regulations 行政法规 m?vAyi
adverse impact 不利影响，负面影响 P rt
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adverse opinion 反对意见 2$Y3[$
advisory group 咨询组，顾问组 ^z?=?%{
agency fee 代理费，代理费用 -9Xw]I#QR
aggregate 总计，合计为…… 9jjL9f_3
alternation of document and record 变造文件和记录 fW[.r== Kf
alternative audit procedures 替代审计程序，备选审计程序 .Bijc G
amend 修改，修订 #ZwY?T
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amortisation 摊销 {q2<KRU2+#
analytical capacity 分析能力 cFxSDTR
analytical procedures 分析性程序 {lK
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annual financial statements 年度会计报表，年度财务报表 :O#gJob-%s
appendix 附录，附表 P#9-bYNU
applicable 适用的 WFks|D:sB
applicable laws and regulations 适用的法规 oG9SO^v_
application systems 应用系统 ?/L1 tX)
apply consistently 一贯地执行，一贯地实施 > hesxC!
appropriate 适当的，合适的； @%7/2 k
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appropriate authorization 适当的授权 "p2u+
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appropriateness of audit evidence 审计证据的适当性 m"1
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approval 批准，核准 rr6"Y&v
assertion (会计报表上的)认定；确认 `} n 0=E
assessed level of control risk 对控制风险的评估，控制风险的评估水平 W\ZV0T;<]
asset 资产，财产 c=uBT K
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asset restructuring 资产重组 |sDG> Zq?
assignment of duties 职责的划分 w%!k?t,*]
assistant 助理，助理人员 A@fshWrl%
associated company 联属公司，联营公司 0Te)s 3X
association 联合，结合；协会，社团 T% jjs
assumption 假设，假定 y'i:%n}I
at a given date 在某一特定时日 I3F6-g H
attestation 鉴证，公证 NG4eEnic!a
attestation service 鉴证服务 AOq9v~)z-
audit adjustment 审计调整 MC[ `<W) u
audit areas 审计领域 I{Y
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audit conclusion 审计结论 0|qx/xo|-
audit effectiveness 审计效果 `t/@ L:
audit efficiency 审计效率 kfG 65aa>_
audit engagement letter 审计业务约定书 Es ZnGuY
audit evidence 审计证据 ^+Y-=2 u:
audit fee 审计费 D| 8sjp4
audit files 审计档案 H_xQ>~b
audit findings 审计中发现的事项 7J </7\
audit implementation stage 审计实施阶段 V8| q"UX
audit mark 审计标识 6kmZ!9w0|
audit materiality 审计重要性 nATfmUN
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audit method 审计方法 } (O D<
audit objective 审计目标，审计目的 xhp-4
audit of financial statements 会计报表审计，财务报表审计 u:qD*zO
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audit opinion 审计意见 -sG
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audit period 被审计期间，被审计年度 ! Sr0Im0
audit plan 审计计划 o 0 cc+
audit planning 编制审计计划，制定审计计划，审计计划 dcc%G7w
audit planning stage 审计计划阶段 v;NZ"1=_
audit procedure 审计程序 (qq$y
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audit programme 审计程序表，具体审计计划 Q'%5"&XFD
audit report 审计报告 g}s-v?+
audit report with a disclaimer of opinion 拒绝表示意见审计报告
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audit report with a qualified opinion 有保留意见的审计报告 %RK\Hz2q3
audit report with an adverse opinion 否定意见的审计报告 Wvzzjcr(j
audit report with dual dates 双重日期审计报告 ~*Sbn~U
audit reporting stage 审计报告阶段 3T. M?UG>
audit responsibility 审计责任 3Wtv+L7Br
audit results 审计结果 }G:uzud10
audit risk 审计风险 4q 2=:"z4
audit sampling 审计抽样 j@_) F^12
audit sampling techniques 审计抽样方法，审计抽样技术 ^|hRu{Q W
audit strategies 审计策略 ]oWZ{#r2
audit summary 审计总结，审计小结 Gh>fp
audit team 审计小组 7! A %6
audit test 审计测试 (fI&("; t
audit trail 审计轨迹 6pdl,5[x-
audit work 审计工作 I}]@e ^ ~
audit working paper 审计工作底稿 :\w[xqH
audited financial statement 审计会计报表，已审计财务报表 )su
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Auditing Guidelines (the～) 审计规范指南 ?}lp o; $
auditing standards 审计准则 |?t8M9[Z
audit-oriented working paper (审计)业务类工作底稿 %J A
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authorisation 授权 <:yq~?
authorisation of transaction 交易的授权 yPxG`w'
availability 可获得性 4\eX=~C>:
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balance 余额；差额；平衡 l1|,Lr
balance sheet 资产负债表 =QKgsgLh
bank 银行 re 1k]
bank account 银行账户，银行户头 1 b]PCNz
bank statement 银行对账单 ]OCJ ~Zw
barter transaction 易货交易，以物换物交易 QmkC~kK1.
basis of audit 审计依据 |% YzGgp7
basis of preparation (会计报表的)编制基础 UEYM;$_@4o
book of account 账目，账簿 0/#XUX 4
borrowing 借款，贷款，借债 O_FT@bo\
branch 分支，分支机构，分店 |&o1i~Y
brought forward (账户余额等的)承上年，承上期，承上页 Q{Jz;6"
budget 预算
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building 建筑物；大楼 B@63=a* kG
business conditions 业务情况，经营情况 )><cL:IJ}S
business licence (企业等的)营业执照 Qo0okir
business relation 业务关系 VX[{X8PkS
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