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 |@pJ]
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审计词汇英汉对照 3f9J! B`n
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ability to continue as a going concern 持续经营能力 ?CGbnXZ4Ug
acceptability 可接受性，可接受程度 AP.WTFf
acceptable level of detection risk 检查风险的可接受水平 2b+cz
acceptance of engagement 接受委托 Qj(q)!Ku
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 : @KU_U)\
according to 根据，依据，依照 B6r~4=w_
account balance 账户余额 Q`ERI5b6
account for 对……进行会计处理，核算；解释 3XY;g{`=q
accounting 会计，会计学 De`) `\U
accounting advisory serve 会计咨询服务 $(v1q[ig
accounting firm 会计师事务所 `btw*{ .[
accounting information 会计信息，会计资料 qH'T~# S
accounting period 会计期间 D-*`b&i48
accounting policies 会计政策 K~**. NF-n
accounting professional bodies 会计职业组织，会计职业团体 HrQB
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accounting records 会计记录 ]0P-?O:
accounting responsibility 会计责任 z VleJ!d
accounting service 会计服务 D%k%k g0,
accounting standards 会计准则 % !$ua_8
Accounting Standards for Business Enterprises 企业会计准则 <; \T
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accounting system 会计系统 "e62g
accounting treatment 会计处理 n1K"VjZk
accuracy 准确性，精确性 O --
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additional audit procedures 追加审计程序 |T7 < !
addressee 收件人，收信人 "l~wzPY)
Administration of State-owned Assets (the～) 国有资产管理局 %lPAq
administrative laws and regulations 行政法规 @dE|UZ=(
adverse impact 不利影响，负面影响 (UWP=L1
adverse opinion 反对意见 {>[,i`)
advisory group 咨询组，顾问组 0-#SvTf>;:
agency fee 代理费，代理费用 4$9WJ ~V{
aggregate 总计，合计为…… H@0i}!U64
alternation of document and record 变造文件和记录 Z 4NNrA#
alternative audit procedures 替代审计程序，备选审计程序 W6f?/{Oo8
amend 修改，修订 O o9 ePw7
amortisation 摊销 wN/d
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analytical capacity 分析能力 xe}
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analytical procedures 分析性程序 i/;Ql, gm
annual financial statements 年度会计报表，年度财务报表 @!/w'k 8
appendix 附录，附表 V 9Bi2\s*
applicable 适用的 -U;2
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applicable laws and regulations 适用的法规 BeZr5I"`}
application systems 应用系统 Zh. 5\&bm
apply consistently 一贯地执行，一贯地实施 NT
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appropriate 适当的，合适的； ju#/ {V;D
征用，挪用 bqpy@WiI S
appropriate authorization 适当的授权 F VBuCi?W
appropriateness of audit evidence 审计证据的适当性 UZsL0
approval 批准，核准 ihjs%5Jo%
assertion (会计报表上的)认定；确认 &r s+x<
assessed level of control risk 对控制风险的评估，控制风险的评估水平 Xy[ O
asset 资产，财产 !v(j#N< m
asset restructuring 资产重组 >Qg`Us#y
assignment of duties 职责的划分 0~{jgN~
assistant 助理，助理人员 ( 0/g)gW
associated company 联属公司，联营公司 E0QrByr_
association 联合，结合；协会，社团 RWM9cV5
assumption 假设，假定 @Bs7 kjuX
at a given date 在某一特定时日 xu9K\
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attestation 鉴证，公证 `l+{jrRb<
attestation service 鉴证服务 KEF"`VTB@
audit adjustment 审计调整 Y?G9d6]Lk6
audit areas 审计领域 4DaLt&1
audit conclusion 审计结论 ^PDz"L<*
audit effectiveness 审计效果 ?K]Cs&E 4
audit efficiency 审计效率 Wt=QCu
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audit engagement letter 审计业务约定书 (ZR+(+i,
audit evidence 审计证据 r|2 Y|6@
audit fee 审计费 ?;NC (Z,
audit files 审计档案 ]6)^+(zU
audit findings 审计中发现的事项 LbX>@2(&
audit implementation stage 审计实施阶段 3e &H )
audit mark 审计标识 ,e\' Y!'
audit materiality 审计重要性 OxGKtnAjf
audit method 审计方法 )/VhkSXbG!
audit objective 审计目标，审计目的 It$'6HV~Sb
audit of financial statements 会计报表审计，财务报表审计 )EQWc0iKG
audit opinion 审计意见 1#rcxUS
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audit period 被审计期间，被审计年度 tKtKW5n~
audit plan 审计计划 nn'a` N
audit planning 编制审计计划，制定审计计划，审计计划 NN(ZH
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audit planning stage 审计计划阶段 8 w-2Q
audit procedure 审计程序 m~`d<RM/
audit programme 审计程序表，具体审计计划 9z >I&vc X
audit report 审计报告 T](N
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 yV`H_iC
audit report with a qualified opinion 有保留意见的审计报告 wuRB [KLe
audit report with an adverse opinion 否定意见的审计报告 g}(yq:D
audit report with dual dates 双重日期审计报告 N.r8d C
audit reporting stage 审计报告阶段 ^e* Tg&
audit responsibility 审计责任 kpT>xS^6<
audit results 审计结果 D c5tRO
audit risk 审计风险 |C;8GSw>|F
audit sampling 审计抽样 Wp7lDx
audit sampling techniques 审计抽样方法，审计抽样技术 .! #0eAT
audit strategies 审计策略 ^
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audit summary 审计总结，审计小结 kg0X2^#b
audit team 审计小组 o<
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audit test 审计测试 &>Zm gz
audit trail 审计轨迹 ybsQ[9_36
audit work 审计工作 ]B8`b
audit working paper 审计工作底稿 3<Qe'd
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audited financial statement 审计会计报表，已审计财务报表 &<??,R14
Auditing Guidelines (the～) 审计规范指南 $;GH
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auditing standards 审计准则 i_/A,5TF
audit-oriented working paper (审计)业务类工作底稿 X/< zxM
authorisation 授权 b$7p`Ay
authorisation of transaction 交易的授权 e :W]B)0/e
availability 可获得性 rw:z|-r
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balance 余额；差额；平衡 QT\||0V~p
balance sheet 资产负债表 (2 n SZRB
bank 银行 S*"uXTS
bank account 银行账户，银行户头 =rL%P~0wq
bank statement 银行对账单 c? Z M<Y"
barter transaction 易货交易，以物换物交易 o2AfMSt.
basis of audit 审计依据 80(Olf@PE
basis of preparation (会计报表的)编制基础 gX29c
book of account 账目，账簿 @ 4)NxdOE
borrowing 借款，贷款，借债 ]iI2
branch 分支，分支机构，分店 tVI6GXH
brought forward (账户余额等的)承上年，承上期，承上页 YK xk O
budget 预算 xxnvz
building 建筑物；大楼 %XF>k)
business conditions 业务情况，经营情况 =()Vrk|uK
business licence (企业等的)营业执照 +( Q$GO%
business relation 业务关系 :mYVHLmea
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