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 $2W#'_K+
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ability to continue as a going concern 持续经营能力 '=;e#
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acceptability 可接受性，可接受程度 p
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acceptable level of detection risk 检查风险的可接受水平 YH58p&up
acceptance of engagement 接受委托 fuj9x;8X0
accepting the engagement for the first time 首次接受委托 (EcP'F*;;y
access to asset 对资产的接触 $*eYiz3Ue
according to 根据，依据，依照 4P#jMox
account balance 账户余额 F9LKO3Rh#u
account for 对……进行会计处理，核算；解释 5:r
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accounting 会计，会计学 fDDpR=
accounting advisory serve 会计咨询服务 "81'{\(I_
accounting firm 会计师事务所 jvQ^Vh!mC
accounting information 会计信息，会计资料 {* ;8`+R&
accounting period 会计期间 N/F_,>E
accounting policies 会计政策 sq=EL+ =j
accounting professional bodies 会计职业组织，会计职业团体 "iEnsP@'Wg
accounting records 会计记录 xp1/@Pw?
accounting responsibility 会计责任 jUE:QOfRib
accounting service 会计服务 S$SCW<LuN
accounting standards 会计准则 k(G6` dY
Accounting Standards for Business Enterprises 企业会计准则 ?8 $`GyjS
accounting system 会计系统 @N '_qu
accounting treatment 会计处理 I._ A
accuracy 准确性，精确性 GI{EP& C
additional audit procedures 追加审计程序 5$+7Q$Gw
addressee 收件人，收信人 -Y+ pL vG*
Administration of State-owned Assets (the～) 国有资产管理局 wxB HlgK4z
administrative laws and regulations 行政法规 3]1 ! g6
adverse impact 不利影响，负面影响 J jZB!Lg=
adverse opinion 反对意见 `=;}I@]zj)
advisory group 咨询组，顾问组 *-*V>ntvT$
agency fee 代理费，代理费用 RCfeIHL
aggregate 总计，合计为…… zq + 2@"q
alternation of document and record 变造文件和记录 qy?$t:*pp
alternative audit procedures 替代审计程序，备选审计程序 rbOJ;CK
amend 修改，修订 zU[o_[+7^
amortisation 摊销 fahQ^#&d`
analytical capacity 分析能力 Uy=
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analytical procedures 分析性程序 YCP D +
annual financial statements 年度会计报表，年度财务报表 CSjd&G *ZB
appendix 附录，附表 Ma\%uEgTD
applicable 适用的 (ID%U
applicable laws and regulations 适用的法规 EyR /
application systems 应用系统 G "+[@|
apply consistently 一贯地执行，一贯地实施 0X99D2c
appropriate 适当的，合适的； {
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appropriate authorization 适当的授权 WyV,(~y
appropriateness of audit evidence 审计证据的适当性 [ {"x{;
approval 批准，核准 <gX({FA
assertion (会计报表上的)认定；确认 D4"<suU|.
assessed level of control risk 对控制风险的评估，控制风险的评估水平 1
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asset 资产，财产 p" .wqg*W
asset restructuring 资产重组 ;*K;)C
assignment of duties 职责的划分 C &@'oLr
assistant 助理，助理人员 D',7 T=C
associated company 联属公司，联营公司 IW@
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association 联合，结合；协会，社团 vS ( Y_6
assumption 假设，假定 nQ' N S
at a given date 在某一特定时日
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attestation 鉴证，公证 8d1qRCIz
attestation service 鉴证服务
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audit adjustment 审计调整 $EIKi'!8
audit areas 审计领域 YG?4DF
audit conclusion 审计结论 Xa-TNnws?
audit effectiveness 审计效果 %d-WQwJ
audit efficiency 审计效率 Mx0~^l
audit engagement letter 审计业务约定书 a{^ 2c!
audit evidence 审计证据 3J8>r|u;1'
audit fee 审计费 IuFr:3(
audit files 审计档案 }VWU cALJV
audit findings 审计中发现的事项 g<DXJ 7o
audit implementation stage 审计实施阶段 k!z.6di
audit mark 审计标识 r4K _W p
audit materiality 审计重要性 EAr;
audit method 审计方法 ~T9QpL1OJ
audit objective 审计目标，审计目的 K)1Lg? j
audit of financial statements 会计报表审计，财务报表审计 ( ,mV6U %
audit opinion 审计意见 N
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audit period 被审计期间，被审计年度 6]GHCyo
audit plan 审计计划 (-;(wC EE
audit planning 编制审计计划，制定审计计划，审计计划 6o]{< T/'
audit planning stage 审计计划阶段 ~Sf'bj;(
audit procedure 审计程序 -d2)
audit programme 审计程序表，具体审计计划 %WP[V{,F
audit report 审计报告 W! |_ hL
audit report with a disclaimer of opinion 拒绝表示意见审计报告 SY.koW
audit report with a qualified opinion 有保留意见的审计报告 `6YN/"unfp
audit report with an adverse opinion 否定意见的审计报告 V2;N v\J\
audit report with dual dates 双重日期审计报告 ncVt (!c,e
audit reporting stage 审计报告阶段
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audit responsibility 审计责任 >#;_Ebl@
audit results 审计结果 #;1RStb:zj
audit risk 审计风险 .;U?%t_7
audit sampling 审计抽样 lR
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audit sampling techniques 审计抽样方法，审计抽样技术 *Br
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audit strategies 审计策略 qauvwAMuX
audit summary 审计总结，审计小结 .'l3NV^{
audit team 审计小组 :: GW
audit test 审计测试 S,'ekWVD
audit trail 审计轨迹 S@
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audit work 审计工作 x a\~(B.
audit working paper 审计工作底稿 6/'X $}X
audited financial statement 审计会计报表，已审计财务报表 2>J;P C[;
Auditing Guidelines (the～) 审计规范指南 )\W}&9 >
auditing standards 审计准则 U(~Nm o'
audit-oriented working paper (审计)业务类工作底稿 /L]@k`.q@
authorisation 授权 P= E10
authorisation of transaction 交易的授权 ={p< |8`"
availability 可获得性 ,WoB)V.{(
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balance 余额；差额；平衡 !WB3%E ,I
balance sheet 资产负债表 D51O/.: U2
bank 银行 a_D K"8I
bank account 银行账户，银行户头
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bank statement 银行对账单 AXo)(\
barter transaction 易货交易，以物换物交易 ePSD#kY5
basis of audit 审计依据 ?H{?jJj$H
basis of preparation (会计报表的)编制基础 :4\_upRE
book of account 账目，账簿 )"00fZL
borrowing 借款，贷款，借债 'I[xZu/8yg
branch 分支，分支机构，分店 f?@M"p@T
brought forward (账户余额等的)承上年，承上期，承上页 S4E@w Li
budget 预算 pUgas?e&
building 建筑物；大楼 t?;=\%^<
business conditions 业务情况，经营情况 L <Z2
business licence (企业等的)营业执照 O`~L*h_
business relation 业务关系 Pi%-bD/w
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