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 R{/nlS5
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审计词汇英汉对照 XB2[{XH,
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ability to continue as a going concern 持续经营能力 R'He(x
acceptability 可接受性，可接受程度 PXWBc\
acceptable level of detection risk 检查风险的可接受水平 M1^pf<!s
acceptance of engagement 接受委托 1O 8RGk4
accepting the engagement for the first time 首次接受委托 M,zUg_ @
access to asset 对资产的接触 RCKb5p9
according to 根据，依据，依照 Bf.@B0\
account balance 账户余额 t
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account for 对……进行会计处理，核算；解释 Ahm*_E2E
accounting 会计，会计学 ><+wH b
accounting advisory serve 会计咨询服务 R0vWj9nPh
accounting firm 会计师事务所 w(0's'
accounting information 会计信息，会计资料 }}@x x &
accounting period 会计期间 XI@;;>D1=U
accounting policies 会计政策 p xjb^GZ0
accounting professional bodies 会计职业组织，会计职业团体 6cDe_v|,
accounting records 会计记录 dL!PpL R$2
accounting responsibility 会计责任 ! ;>j(xc
accounting service 会计服务 e2~&I`ct
accounting standards 会计准则 G[GSt`LVS`
Accounting Standards for Business Enterprises 企业会计准则 rxJ mK$qd
accounting system 会计系统 A@4sb
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accounting treatment 会计处理 f!AcBfaLr
accuracy 准确性，精确性 v25]}9 /C
additional audit procedures 追加审计程序 qf-0 | w
addressee 收件人，收信人
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Administration of State-owned Assets (the～) 国有资产管理局 K_;
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administrative laws and regulations 行政法规 d?) k<!fJk
adverse impact 不利影响，负面影响 c"~ +Y2]tL
adverse opinion 反对意见 K 0R<a~
advisory group 咨询组，顾问组 EVX*YGxx6
agency fee 代理费，代理费用 e'Njl?>3
aggregate 总计，合计为…… teIUSB[
alternation of document and record 变造文件和记录 D< % /:M
alternative audit procedures 替代审计程序，备选审计程序 [z=KH k
amend 修改，修订 L;6L@D6
amortisation 摊销 = wEU+R_#o
analytical capacity 分析能力 ,ELbm
analytical procedures 分析性程序 YBF|0A{[Y
annual financial statements 年度会计报表，年度财务报表 =MMU(0 E
appendix 附录，附表 ROb 2g|YXG
applicable 适用的 -k(bM:
applicable laws and regulations 适用的法规 W~b->F
application systems 应用系统 d|I?%LX0p
apply consistently 一贯地执行，一贯地实施 uf q9+}
appropriate 适当的，合适的； |T 3F:],`
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appropriate authorization 适当的授权 FK
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appropriateness of audit evidence 审计证据的适当性
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approval 批准，核准 "0Ca;hSLM2
assertion (会计报表上的)认定；确认
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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 6)5Akyz4V
asset 资产，财产 `0)'&HbLY
asset restructuring 资产重组 *e/8uFX
assignment of duties 职责的划分 d K.k,7 R
assistant 助理，助理人员 M4rI]^lJ
associated company 联属公司，联营公司 uPh/u!
association 联合，结合；协会，社团 (
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assumption 假设，假定 !I)wI~XF)5
at a given date 在某一特定时日 a>6@1liT
attestation 鉴证，公证 #z$g 1\v
attestation service 鉴证服务 QTe>EJ12
audit adjustment 审计调整 4 s&9A/&pC
audit areas 审计领域 ,]FcWx
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audit conclusion 审计结论 W[BwHNxyg
audit effectiveness 审计效果
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audit efficiency 审计效率 #" &<^
audit engagement letter 审计业务约定书 'j&+Pg)@
audit evidence 审计证据 1 >)q 5D
audit fee 审计费
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audit files 审计档案 0Tp,b (; n
audit findings 审计中发现的事项 fC|NK+Xd`
audit implementation stage 审计实施阶段 4C]>{osv
audit mark 审计标识 3 ]MSS\uB
audit materiality 审计重要性 @3g$H[}
audit method 审计方法 @ vHj>N
audit objective 审计目标，审计目的 lJ> OuSd
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 #I
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audit period 被审计期间，被审计年度 b_v {Q E<
audit plan 审计计划 LW X,u
audit planning 编制审计计划，制定审计计划，审计计划 zb_nU7Eg
audit planning stage 审计计划阶段 4s_|6{ANS
audit procedure 审计程序 RvXK?mL4F
audit programme 审计程序表，具体审计计划 =hAH6
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audit report 审计报告 K3* 8-Be
audit report with a disclaimer of opinion 拒绝表示意见审计报告 <0sT
audit report with a qualified opinion 有保留意见的审计报告 8slOB>2#Y
audit report with an adverse opinion 否定意见的审计报告 x9Oo.[
audit report with dual dates 双重日期审计报告 D:Rr|m0Tk
audit reporting stage 审计报告阶段
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audit responsibility 审计责任 e^% >_U
audit results 审计结果 (6g;FD:"6
audit risk 审计风险 P70]Ju
audit sampling 审计抽样 Fi
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audit sampling techniques 审计抽样方法，审计抽样技术 09_5niaz[
audit strategies 审计策略 W`k||U9
audit summary 审计总结，审计小结 ~[*\YN);
audit team 审计小组 gR#lRA/
audit test 审计测试 mN^/
audit trail 审计轨迹 jT: z#B%
audit work 审计工作 5`t MH gQO
audit working paper 审计工作底稿 u&-Zh@;Q7
audited financial statement 审计会计报表，已审计财务报表 W|,Y*l
Auditing Guidelines (the～) 审计规范指南 X}5 }M+'~
auditing standards 审计准则 \g;o9}@3~
audit-oriented working paper (审计)业务类工作底稿 oY(q(W0ze
authorisation 授权 ) 1PjI9M
authorisation of transaction 交易的授权 N3U.62
availability 可获得性 q-<t'uhs[
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balance 余额；差额；平衡 a}
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balance sheet 资产负债表 v<u`wnt
bank 银行 iVdY\+N!<
bank account 银行账户，银行户头 ^hy Y,X
bank statement 银行对账单 K3I|d;Y~X!
barter transaction 易货交易，以物换物交易 3U\ | E
basis of audit 审计依据 .z6"(?~
basis of preparation (会计报表的)编制基础 MpCK/eiC
book of account 账目，账簿 OA ?pBA
borrowing 借款，贷款，借债 %Bf;F;xuB
branch 分支，分支机构，分店 *=
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brought forward (账户余额等的)承上年，承上期，承上页 zQ>|`0&8
budget 预算 Z
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building 建筑物；大楼 =ICakh!TO
business conditions 业务情况，经营情况 *;u'W|"/~
business licence (企业等的)营业执照 d!z}!
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business relation 业务关系 (fUpj^E)p
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