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 BC^ :=
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审计词汇英汉对照 /:m->
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ability to continue as a going concern 持续经营能力 3c-GY:VkLM
acceptability 可接受性，可接受程度 PxvyN_B#>
acceptable level of detection risk 检查风险的可接受水平 Yl
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acceptance of engagement 接受委托 n\mO 6aJ
accepting the engagement for the first time 首次接受委托 $*^7iT4q_t
access to asset 对资产的接触 ]E5o 1eeg
according to 根据，依据，依照 n@<YI
account balance 账户余额 XWBA^|-N
account for 对……进行会计处理，核算；解释 )1?y 8_B
accounting 会计，会计学 &GpRI(OB/+
accounting advisory serve 会计咨询服务 | mZxfI
accounting firm 会计师事务所 I c e~oz)
accounting information 会计信息，会计资料 Wf+cDpK
accounting period 会计期间 y6(Z`lx
accounting policies 会计政策 Cjn#00
accounting professional bodies 会计职业组织，会计职业团体 8I =2lK
accounting records 会计记录 /CrSu
accounting responsibility 会计责任 P_F30 x(
accounting service 会计服务 k
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accounting standards 会计准则 ? >7[7( |
Accounting Standards for Business Enterprises 企业会计准则 ; 5*&x z
accounting system 会计系统 \j$&DCv
accounting treatment 会计处理 Y`~Ut:fZ
accuracy 准确性，精确性 {5Q!Y&N.%
additional audit procedures 追加审计程序 ~n moz/L
addressee 收件人，收信人 ?qb}?&1
Administration of State-owned Assets (the～) 国有资产管理局 ?tWaI{95I
administrative laws and regulations 行政法规 LQ@"
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adverse impact 不利影响，负面影响 \
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adverse opinion 反对意见 >xN
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advisory group 咨询组，顾问组 ^
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agency fee 代理费，代理费用 /!0={G
aggregate 总计，合计为…… &h}#HS>l
alternation of document and record 变造文件和记录
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alternative audit procedures 替代审计程序，备选审计程序 z<MsKD0Q
amend 修改，修订 tR# Ojk vX
amortisation 摊销 lov!o: dJ
analytical capacity 分析能力 +Q/R {#O
analytical procedures 分析性程序 ]_)yIi "
annual financial statements 年度会计报表，年度财务报表 y\/1/WjBn
appendix 附录，附表 _qF+tm
applicable 适用的 .#EF
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applicable laws and regulations 适用的法规 l|u>T b|V
application systems 应用系统 [F+}V,
apply consistently 一贯地执行，一贯地实施 i}cRi &2[
appropriate 适当的，合适的； B`EJb71^Xy
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appropriate authorization 适当的授权 4VHn
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appropriateness of audit evidence 审计证据的适当性 u2tf F
approval 批准，核准 E fqX
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assertion (会计报表上的)认定；确认 Q-(zwAaE
assessed level of control risk 对控制风险的评估，控制风险的评估水平 ,<.V7(|t)
asset 资产，财产 @="Pn5<]C
asset restructuring 资产重组 9[#pIPxNK
assignment of duties 职责的划分 aEB_#1
assistant 助理，助理人员 _?nL+\'V
associated company 联属公司，联营公司 \UA[
association 联合，结合；协会，社团 Xu{1".\
assumption 假设，假定 ]>!K
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at a given date 在某一特定时日 xH ]Ct~ md
attestation 鉴证，公证 ,Co|-DYf}
attestation service 鉴证服务 M*0]ai|;
audit adjustment 审计调整 7 W5@TWM
audit areas 审计领域 28-RC>,@}
audit conclusion 审计结论 IYv` IS"
audit effectiveness 审计效果 b 1c y$I
audit efficiency 审计效率 z 'Hw
audit engagement letter 审计业务约定书 ?d* z8 w
audit evidence 审计证据
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audit fee 审计费 7^avpf)>
audit files 审计档案 Y/F6\oh
audit findings 审计中发现的事项 t5Sy V:fP
audit implementation stage 审计实施阶段 /'SNw?&
audit mark 审计标识 3<Lx&p~%T
audit materiality 审计重要性 Z{*\S0^ST
audit method 审计方法 sJKI!
audit objective 审计目标，审计目的 p%ki>p )E|
audit of financial statements 会计报表审计，财务报表审计 :
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audit opinion 审计意见 wLIMv3 ;k
audit period 被审计期间，被审计年度 4Z3su^XR
audit plan 审计计划 ijv(9m R
audit planning 编制审计计划，制定审计计划，审计计划 {p2!|A&a
audit planning stage 审计计划阶段 l$KA)xbI
audit procedure 审计程序 A`%k:@
audit programme 审计程序表，具体审计计划 w7L{_aom
audit report 审计报告 kdiM5l70
audit report with a disclaimer of opinion 拒绝表示意见审计报告 hPkp;a #
audit report with a qualified opinion 有保留意见的审计报告 r `=I
audit report with an adverse opinion 否定意见的审计报告 "x0 ^#AVg
audit report with dual dates 双重日期审计报告 %uDi#x .
audit reporting stage 审计报告阶段 #^0R&) T
audit responsibility 审计责任 &u
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audit results 审计结果 "S[ 450%
audit risk 审计风险 9c bd~mM{
audit sampling 审计抽样 jVe1b1rt~3
audit sampling techniques 审计抽样方法，审计抽样技术 LBeF&sb6
audit strategies 审计策略 k t#fM d$
audit summary 审计总结，审计小结 NWESP U):w
audit team 审计小组 k=$TGq QY?
audit test 审计测试 c^xIm'eob
audit trail 审计轨迹 LVM%"sd?
audit work 审计工作 d0!5j
audit working paper 审计工作底稿 s[>,X#7 y
audited financial statement 审计会计报表，已审计财务报表 r8?gD& c}
Auditing Guidelines (the～) 审计规范指南 -m zIT4
auditing standards 审计准则 +HpA:]#Y
audit-oriented working paper (审计)业务类工作底稿 5{WE~8$
authorisation 授权 gx/,)> E.
authorisation of transaction 交易的授权 U+jOTq8 M
availability 可获得性 &&8x%Pml
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balance 余额；差额；平衡 \!X8
balance sheet 资产负债表 9.M4o[
bank 银行 F~vuM$+d
bank account 银行账户，银行户头 NN{?z!
bank statement 银行对账单 }0*@fO
barter transaction 易货交易，以物换物交易 X,%
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basis of audit 审计依据 M]
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basis of preparation (会计报表的)编制基础 O `kl\K*R7
book of account 账目，账簿 ]jQ
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borrowing 借款，贷款，借债 .hb:s,0mP
branch 分支，分支机构，分店 iq8<ov
brought forward (账户余额等的)承上年，承上期，承上页 &m7]v,&
budget 预算 3ZPWze6
building 建筑物；大楼 ~vhE |f
business conditions 业务情况，经营情况 BwEN ~2u6
business licence (企业等的)营业执照 2 a)xTA#
business relation 业务关系 wW P }C D
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