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 yGC
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审计词汇英汉对照 )-}<}< oO
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ability to continue as a going concern 持续经营能力 een62-`
acceptability 可接受性，可接受程度 <veypLi"R
acceptable level of detection risk 检查风险的可接受水平 Hx
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acceptance of engagement 接受委托 "@ 5 {=
accepting the engagement for the first time 首次接受委托 /6n"$qon6
access to asset 对资产的接触 bm Kvvq
according to 根据，依据，依照 dpt P(H
account balance 账户余额
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account for 对……进行会计处理，核算；解释 YWV)C?5x &
accounting 会计，会计学 QAZs1;lU
accounting advisory serve 会计咨询服务 ?hID y
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accounting firm 会计师事务所 %P#|
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accounting information 会计信息，会计资料 vQ $"|8,
accounting period 会计期间 BZXee>3"
accounting policies 会计政策 wXB d"]G)C
accounting professional bodies 会计职业组织，会计职业团体 `(
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accounting records 会计记录 #E<~W pP
accounting responsibility 会计责任 T`<Tj?:^&
accounting service 会计服务 Zny9T
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accounting standards 会计准则 A4;~+L :M
Accounting Standards for Business Enterprises 企业会计准则 A
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accounting system 会计系统 ozHL'H
accounting treatment 会计处理 r(n>N0:0Ls
accuracy 准确性，精确性 9~K+h/
additional audit procedures 追加审计程序 c5i7mx:.
addressee 收件人，收信人 I_`NjJ;61
Administration of State-owned Assets (the～) 国有资产管理局 G1r u F8
administrative laws and regulations 行政法规 vJx( lU`Y
adverse impact 不利影响，负面影响 *Id[6Z
adverse opinion 反对意见 ^ ~Tn[w W_
advisory group 咨询组，顾问组 EgzdRB\Cf
agency fee 代理费，代理费用 s,Fts 3+
aggregate 总计，合计为…… 8S[bt@v
alternation of document and record 变造文件和记录 W3%RB [s-
alternative audit procedures 替代审计程序，备选审计程序 bV#j@MJ~0
amend 修改，修订 0+e 0 <'
amortisation 摊销 k%s,(2)30
analytical capacity 分析能力 Z
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analytical procedures 分析性程序 v`6vc)>8
annual financial statements 年度会计报表，年度财务报表 OsYZ a`$,
appendix 附录，附表
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applicable 适用的 :kjs: 6f]
applicable laws and regulations 适用的法规 8# 1 o
application systems 应用系统 %?S[{ 4A&
apply consistently 一贯地执行，一贯地实施 2 %H_%Zu9
appropriate 适当的，合适的； n+v v
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appropriate authorization 适当的授权 BcQw-<veu
appropriateness of audit evidence 审计证据的适当性 Dx9k%G)!
approval 批准，核准 rj1%IzaXU^
assertion (会计报表上的)认定；确认 ,bB}
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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 '#Q
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asset 资产，财产 6G_{N.{(
asset restructuring 资产重组 3 rLc\rK
assignment of duties 职责的划分 dLR[<@E
assistant 助理，助理人员 kmu7~&75
associated company 联属公司，联营公司 oj ,;9{-
association 联合，结合；协会，社团 swLNNA.
assumption 假设，假定 %8P6l D
at a given date 在某一特定时日 W3R4 3>$
attestation 鉴证，公证 xZ QyH
attestation service 鉴证服务 AD6 b
audit adjustment 审计调整 !D/W6Ic@
audit areas 审计领域 }me`(zp
audit conclusion 审计结论 f67pvyy -
audit effectiveness 审计效果 /c7jL4oD
audit efficiency 审计效率 /6 y; fx
audit engagement letter 审计业务约定书 b,(<74!#8
audit evidence 审计证据 <LX-},?P
audit fee 审计费 ;YB k.}
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audit files 审计档案 ZiaFByLy
audit findings 审计中发现的事项 "| PX5
audit implementation stage 审计实施阶段 +NOq>kH@
audit mark 审计标识 xBqZ:
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audit materiality 审计重要性 &nY#G HB
audit method 审计方法 h6tYy_(G
audit objective 审计目标，审计目的 o$ }$Z&LK
audit of financial statements 会计报表审计，财务报表审计 "VMb1Zhf
audit opinion 审计意见 #X?E#^6?E
audit period 被审计期间，被审计年度 <D Eu]-'>
audit plan 审计计划 m\|EM'@k
audit planning 编制审计计划，制定审计计划，审计计划 | "eC0u
audit planning stage 审计计划阶段 xp]9Z]J1l
audit procedure 审计程序 `t
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audit programme 审计程序表，具体审计计划 TEC#owz
audit report 审计报告 wiM4,
audit report with a disclaimer of opinion 拒绝表示意见审计报告 [Z!oVSCZD%
audit report with a qualified opinion 有保留意见的审计报告 r[2*K 9
audit report with an adverse opinion 否定意见的审计报告 g}*p(Tp9:
audit report with dual dates 双重日期审计报告 ^<j
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audit reporting stage 审计报告阶段 U. N& ~S
audit responsibility 审计责任 # `@jVX0
audit results 审计结果 jk% H+<FU`
audit risk 审计风险 X 0LC:0+
audit sampling 审计抽样 NK%Ok
audit sampling techniques 审计抽样方法，审计抽样技术 C!Fi &~
audit strategies 审计策略 1I 8<6pi-
audit summary 审计总结，审计小结 \|Y_,fi
audit team 审计小组 IPt
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audit test 审计测试 w)/~Gn676
audit trail 审计轨迹 gMU%.%p2
audit work 审计工作 ZRFHs> 0
audit working paper 审计工作底稿 6E_YUk?KW
audited financial statement 审计会计报表，已审计财务报表 e&NJj:Ph*
Auditing Guidelines (the～) 审计规范指南 /! * =*
auditing standards 审计准则 1buO&q!v n
audit-oriented working paper (审计)业务类工作底稿 s Dsq:z
authorisation 授权 " #w%sG^_
authorisation of transaction 交易的授权 KfQR(e9n
availability 可获得性 $A T kCO
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balance 余额；差额；平衡 8<=sUO
balance sheet 资产负债表 C8}
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bank 银行 s$^2Qp
bank account 银行账户，银行户头 akWO
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bank statement 银行对账单 NT9| ``^Z
barter transaction 易货交易，以物换物交易 A5sz[ k
basis of audit 审计依据 ^szi[Cj
basis of preparation (会计报表的)编制基础 3XNk*Y[5
book of account 账目，账簿 1*trtb4F
borrowing 借款，贷款，借债 8T"kQB.Zv
branch 分支，分支机构，分店 iMQ0Sq-%1
brought forward (账户余额等的)承上年，承上期，承上页 nL[G@1nR
budget 预算 LbR'nG{J
building 建筑物；大楼 x1}Ono3"T
business conditions 业务情况，经营情况 v'r)d-T
business licence (企业等的)营业执照 <@Y`RqV +
business relation 业务关系 z A/Fh(uX
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