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 Kc>C$}/}$
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ability to continue as a going concern 持续经营能力 qNLG- m,n<
acceptability 可接受性，可接受程度 (&w'"-`
acceptable level of detection risk 检查风险的可接受水平 v[aFSXGj)
acceptance of engagement 接受委托 ),<E
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accepting the engagement for the first time 首次接受委托 d"1DE
access to asset 对资产的接触 AF=9KWqf
according to 根据，依据，依照 nj (/ It
account balance 账户余额 `+4>NT6cu9
account for 对……进行会计处理，核算；解释 Hyw T
accounting 会计，会计学 FAS+*G Fz
accounting advisory serve 会计咨询服务 < O5 r|
accounting firm 会计师事务所 \8~P3M":c
accounting information 会计信息，会计资料 5,>Of~YN
accounting period 会计期间 =*icCng
accounting policies 会计政策 zH1pW (
accounting professional bodies 会计职业组织，会计职业团体 fjE
accounting records 会计记录 aX oD{zA
accounting responsibility 会计责任 Q Eh_2
accounting service 会计服务 ?y] q\>
accounting standards 会计准则 Y 1?"Ut
Accounting Standards for Business Enterprises 企业会计准则 |NbF3 fD
accounting system 会计系统 8 $|< `:~J
accounting treatment 会计处理 n>)'!
accuracy 准确性，精确性 Nn"[GB
additional audit procedures 追加审计程序 6N{V cfq
addressee 收件人，收信人 X `[P11`
Administration of State-owned Assets (the～) 国有资产管理局 .%.kEJh`
administrative laws and regulations 行政法规 wH=L+bA>a
adverse impact 不利影响，负面影响 aKLA_ -E
adverse opinion 反对意见 4k
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advisory group 咨询组，顾问组 8sDbvVh1F
agency fee 代理费，代理费用 !n=?H1@
aggregate 总计，合计为…… *C
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alternation of document and record 变造文件和记录 P%#EH2J
alternative audit procedures 替代审计程序，备选审计程序 ElAho3 W
amend 修改，修订 YWV"I|Z
amortisation 摊销 hmA$gR_
analytical capacity 分析能力 z/JoU je
analytical procedures 分析性程序 Y L
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annual financial statements 年度会计报表，年度财务报表 sHqs)@D
appendix 附录，附表 |Ef\B] Ns
applicable 适用的 BFU6?\r
applicable laws and regulations 适用的法规 F
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application systems 应用系统 yGNZw7^(
apply consistently 一贯地执行，一贯地实施 )HrFWI'Y
appropriate 适当的，合适的； WjyuaAWY
征用，挪用 iqzl (9o.D
appropriate authorization 适当的授权 Qy) +YhE
appropriateness of audit evidence 审计证据的适当性
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approval 批准，核准 ,0'Yj?U>
assertion (会计报表上的)认定；确认 4"OUmh9LHB
assessed level of control risk 对控制风险的评估，控制风险的评估水平
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asset 资产，财产 +GgJF
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asset restructuring 资产重组 ^
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assignment of duties 职责的划分 >^1|Mg/!>
assistant 助理，助理人员 [0_JS 2KE
associated company 联属公司，联营公司 6sRe. ct<
association 联合，结合；协会，社团 ]=s!cfu
assumption 假设，假定 [m9Pt]j
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at a given date 在某一特定时日 S?X2MX
attestation 鉴证，公证 Kn9O=?Xh;
attestation service 鉴证服务 \9U4V>p
audit adjustment 审计调整
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audit areas 审计领域 59?@55
audit conclusion 审计结论 !Gv*iWg
audit effectiveness 审计效果 jpL' y1@Ut
audit efficiency 审计效率 x=+R0ny
audit engagement letter 审计业务约定书 pK)*{fC$`
audit evidence 审计证据 N30w^W&
audit fee 审计费 v&6=(k{E@R
audit files 审计档案 q|E0Y
audit findings 审计中发现的事项 rAc
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audit implementation stage 审计实施阶段 ep"YGx[V
audit mark 审计标识 w#?@ulr]d
audit materiality 审计重要性 .U 8Se+;
audit method 审计方法 JvA6 kw,
audit objective 审计目标，审计目的 }uI(D&?+h
audit of financial statements 会计报表审计，财务报表审计 pNOVyyo>BW
audit opinion 审计意见 CYr2~0<g
audit period 被审计期间，被审计年度 =)56]ki}
audit plan 审计计划 tMN^"sjf*
audit planning 编制审计计划，制定审计计划，审计计划 M7Pvc%\)
audit planning stage 审计计划阶段 ; Nw .
audit procedure 审计程序 <Tq&Va_w
audit programme 审计程序表，具体审计计划 OD,"8JF
audit report 审计报告 3pxm0|
audit report with a disclaimer of opinion 拒绝表示意见审计报告 V:M$-6jv
audit report with a qualified opinion 有保留意见的审计报告 #z|\AmZ\
audit report with an adverse opinion 否定意见的审计报告 5K1WfdBX7)
audit report with dual dates 双重日期审计报告 F^5<o
audit reporting stage 审计报告阶段
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audit responsibility 审计责任 us&!%`
audit results 审计结果 jTNfGu0x
audit risk 审计风险 8\-Q(9q(
audit sampling 审计抽样 yOn +Y
audit sampling techniques 审计抽样方法，审计抽样技术 b \/:-][
audit strategies 审计策略 | v?
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audit summary 审计总结，审计小结 :n3)vK
audit team 审计小组 +39Vxe:Oy
audit test 审计测试 N-x~\ B!
audit trail 审计轨迹 O<3i6
audit work 审计工作 "K EB0U
audit working paper 审计工作底稿 'qTMY*
audited financial statement 审计会计报表，已审计财务报表 5xZ *U
Auditing Guidelines (the～) 审计规范指南 !/4f/g4Ze
auditing standards 审计准则 #
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audit-oriented working paper (审计)业务类工作底稿 ]Gw? DD|Gn
authorisation 授权 njk.$]M|nf
authorisation of transaction 交易的授权 Kt WG2
availability 可获得性 { VC4rA
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balance 余额；差额；平衡 dzY B0vut@
balance sheet 资产负债表 r7tN(2;5
bank 银行 lVywc:X
bank account 银行账户，银行户头 lFWN [`H
bank statement 银行对账单 <B]\&
barter transaction 易货交易，以物换物交易 a8T<f/qW k
basis of audit 审计依据 Z+!3m.q
basis of preparation (会计报表的)编制基础 {;(X#vK}9
book of account 账目，账簿 xF)AuGdp\
borrowing 借款，贷款，借债 ETP}mo
branch 分支，分支机构，分店 (>qX>
brought forward (账户余额等的)承上年，承上期，承上页 m`<Mzk.u<
budget 预算 RU!j"T
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building 建筑物；大楼 0NLoqq
business conditions 业务情况，经营情况 bl|k6{A
business licence (企业等的)营业执照 0\t k/<w2
business relation 业务关系 {mPalo A
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