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 $04lL/;
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审计词汇英汉对照 By7l Sbj
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ability to continue as a going concern 持续经营能力 ?F[_5ls|]
acceptability 可接受性，可接受程度 @(6i 1Iwu9
acceptable level of detection risk 检查风险的可接受水平 RY)x"\D
acceptance of engagement 接受委托 !0zcS7&P
accepting the engagement for the first time 首次接受委托 |*zgX]-+ ;
access to asset 对资产的接触 RF2I_4
according to 根据，依据，依照 jMI30
account balance 账户余额 {RI^zNgs[
account for 对……进行会计处理，核算；解释 qlPIxd
accounting 会计，会计学 V!]|u ^4I
accounting advisory serve 会计咨询服务 W!X Buk
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accounting firm 会计师事务所 Sb 2_&5
accounting information 会计信息，会计资料 O zC%6;6h
accounting period 会计期间 h2mHbe43
accounting policies 会计政策 [Pp#r&4H
accounting professional bodies 会计职业组织，会计职业团体 M8 Bp-_
accounting records 会计记录 VK*H1EH1
accounting responsibility 会计责任 (HeSL),1
accounting service 会计服务 CL5^>. }
accounting standards 会计准则 => 'j_|
Accounting Standards for Business Enterprises 企业会计准则 g6DIWMoO=h
accounting system 会计系统 .,S`VNU
accounting treatment 会计处理 n?O Mfx
accuracy 准确性，精确性 [=cbzmX[
additional audit procedures 追加审计程序 Y~^R^ J
addressee 收件人，收信人 J#@+1 Nt
Administration of State-owned Assets (the～) 国有资产管理局 mz<,nR\
administrative laws and regulations 行政法规 8_`C&vx
adverse impact 不利影响，负面影响 =$#5Ge]b
adverse opinion 反对意见 s-SFu
advisory group 咨询组，顾问组 o\i t]B
agency fee 代理费，代理费用 _[&.`jTFn
aggregate 总计，合计为…… vO KNBR2
alternation of document and record 变造文件和记录 X5+^b({
alternative audit procedures 替代审计程序，备选审计程序 h'G
amend 修改，修订 .sj/Lw}
amortisation 摊销 .@ ;5"
analytical capacity 分析能力 T&S=/cRBK}
analytical procedures 分析性程序 ;QG8@ms|
annual financial statements 年度会计报表，年度财务报表 wS7Vo{#@\
appendix 附录，附表 tNZZCdB
applicable 适用的 ?@MY +r_G
applicable laws and regulations 适用的法规 Z{#3-O<a+n
application systems 应用系统 DTi^* Wj
apply consistently 一贯地执行，一贯地实施 l>i:M#z&
appropriate 适当的，合适的； DrBkR` a?
征用，挪用 JC Z &TK
appropriate authorization 适当的授权 rB( Q)N
appropriateness of audit evidence 审计证据的适当性 o^d| /;
approval 批准，核准 :D 2GLq *\
assertion (会计报表上的)认定；确认 J z&dC
assessed level of control risk 对控制风险的评估，控制风险的评估水平 FoYs <aER
asset 资产，财产 $'!n4}$}
asset restructuring 资产重组 N@'l: N'f4
assignment of duties 职责的划分 i[.7 8K-s
assistant 助理，助理人员 q]!FFi{w;
associated company 联属公司，联营公司 TOP,]N/F
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association 联合，结合；协会，社团 qnd] UUA^
assumption 假设，假定 l)Dcw
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at a given date 在某一特定时日 n@C#,v#^0
attestation 鉴证，公证 ' f %oL/,
attestation service 鉴证服务
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audit adjustment 审计调整 w
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audit areas 审计领域 l%
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audit conclusion 审计结论 :m'(8s8
audit effectiveness 审计效果 T# tFzbr
audit efficiency 审计效率 R*ex!u60M
audit engagement letter 审计业务约定书 w+\RSqz/
audit evidence 审计证据 9/&1l
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audit fee 审计费 Y <@_d
audit files 审计档案 _m#TL60m
audit findings 审计中发现的事项 V j)"?|V
audit implementation stage 审计实施阶段 O7&OCo|b%>
audit mark 审计标识 P6v@
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audit materiality 审计重要性 1T,Bd!g
audit method 审计方法 Fgh an.F
audit objective 审计目标，审计目的 ! ([ v=O#
audit of financial statements 会计报表审计，财务报表审计 Cf<TDjU`|
audit opinion 审计意见 %hBw)3;l
audit period 被审计期间，被审计年度 Mcd K! V
audit plan 审计计划 ^b.fci{1m
audit planning 编制审计计划，制定审计计划，审计计划 B(- F| q\
audit planning stage 审计计划阶段 ZiH4s |
audit procedure 审计程序 K TE*Du
audit programme 审计程序表，具体审计计划 lKRp9isn^
audit report 审计报告 V*6& GM&
audit report with a disclaimer of opinion 拒绝表示意见审计报告 * _,yK-et
audit report with a qualified opinion 有保留意见的审计报告 Ut2x4$9
audit report with an adverse opinion 否定意见的审计报告 ]@}@G[e#[
audit report with dual dates 双重日期审计报告 eo"XHP7ja
audit reporting stage 审计报告阶段 ')fIa2dO/
audit responsibility 审计责任 4 T/ ~erc
audit results 审计结果 *Hh*!ePp
audit risk 审计风险 aJ ]t 1
audit sampling 审计抽样 @$!"}xDR'
audit sampling techniques 审计抽样方法，审计抽样技术 \/y&l\ k)
audit strategies 审计策略 GL&rT&
audit summary 审计总结，审计小结 f+c{<fX
audit team 审计小组 t
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audit test 审计测试 :3}K
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audit trail 审计轨迹 <(~geN
audit work 审计工作 yN}< l%
audit working paper 审计工作底稿 =G rg
audited financial statement 审计会计报表，已审计财务报表 xt XK3[s
Auditing Guidelines (the～) 审计规范指南 %NL7XU[~
auditing standards 审计准则 iW? NxP
audit-oriented working paper (审计)业务类工作底稿 )YLZ"@
authorisation 授权 O=Vj*G ,
authorisation of transaction 交易的授权 I]d?F:cdX
availability 可获得性 /-3)^R2H
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balance 余额；差额；平衡 baf@"P9@\A
balance sheet 资产负债表 {JcMJZ3
bank 银行 <,nd]a
bank account 银行账户，银行户头 _ 1\H{x
bank statement 银行对账单 OadGwa\:s
barter transaction 易货交易，以物换物交易 C2
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basis of audit 审计依据 V4%7Xj
basis of preparation (会计报表的)编制基础 %vrUk;<35
book of account 账目，账簿 K5d>{c
borrowing 借款，贷款，借债 Vao3 &#D8
branch 分支，分支机构，分店 D_I_=0qNd
brought forward (账户余额等的)承上年，承上期，承上页 ]G=^7O]`C!
budget 预算 4+0:(=>[%
building 建筑物；大楼 & =vi]z:[
business conditions 业务情况，经营情况 'p'nAB''!
business licence (企业等的)营业执照 9kU|?JE
business relation 业务关系 N8]d0
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