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 V7.xKmB
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ability to continue as a going concern 持续经营能力 dWwh?{ n
acceptability 可接受性，可接受程度 id8a #&t]
acceptable level of detection risk 检查风险的可接受水平 m7Nm!Z7
acceptance of engagement 接受委托 w&:"x@ -|
accepting the engagement for the first time 首次接受委托 rIR~YMv!
access to asset 对资产的接触 7 [N1Vr(1
according to 根据，依据，依照 sqFMO+
account balance 账户余额 g|tnY N
account for 对……进行会计处理，核算；解释 WB
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accounting 会计，会计学 %Ak"d+OH4
accounting advisory serve 会计咨询服务 Z.Z+cFi
accounting firm 会计师事务所 h1} x2
accounting information 会计信息，会计资料 m!L&_ Z|j
accounting period 会计期间 (dv Cejc^p
accounting policies 会计政策 %|bqL3)a_
accounting professional bodies 会计职业组织，会计职业团体 f5<qF ]Y/
accounting records 会计记录 8Ih+^Y
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accounting responsibility 会计责任 dp\pkx7
accounting service 会计服务 l'n" iQ!G
accounting standards 会计准则 q|0 L
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Accounting Standards for Business Enterprises 企业会计准则 k;/U6,LQ*
accounting system 会计系统 xH #R _
accounting treatment 会计处理 hdJW#,xq
accuracy 准确性，精确性 V6)\;c
additional audit procedures 追加审计程序 [ GJ_]w^}j
addressee 收件人，收信人 :
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Administration of State-owned Assets (the～) 国有资产管理局 #G%[4.$n.
administrative laws and regulations 行政法规 }"BXqh"\`
adverse impact 不利影响，负面影响 *o qQ=#\
adverse opinion 反对意见 i7v> 9p7
advisory group 咨询组，顾问组 #?-2f{
agency fee 代理费，代理费用 {{w5F2b((%
aggregate 总计，合计为…… GY% lPp
alternation of document and record 变造文件和记录 .I_Mmaq;i
alternative audit procedures 替代审计程序，备选审计程序 PMC5qQ%x
amend 修改，修订 *J,VvO 9
amortisation 摊销 ^ =Q/ H
analytical capacity 分析能力 U
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analytical procedures 分析性程序 % H Pwu &
annual financial statements 年度会计报表，年度财务报表 bII pJQ1.[
appendix 附录，附表 H`|8x 4
applicable 适用的 RGvfy/T
applicable laws and regulations 适用的法规 YMx]i,u'+
application systems 应用系统 ~{ lSc/SP|
apply consistently 一贯地执行，一贯地实施 77?/e^K\S
appropriate 适当的，合适的； Gv?3T Am8
征用，挪用 ".Z |zt6C
appropriate authorization 适当的授权 |Am
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appropriateness of audit evidence 审计证据的适当性 1S
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approval 批准，核准 1{{z[ w#
assertion (会计报表上的)认定；确认 P oTJ
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assessed level of control risk 对控制风险的评估，控制风险的评估水平 |#G.2hMFr
asset 资产，财产 <=2\xJfxB
asset restructuring 资产重组 Tl>D=Vnhh
assignment of duties 职责的划分 `5,46_
assistant 助理，助理人员 VJquB8?H
associated company 联属公司，联营公司 },<(VhP
association 联合，结合；协会，社团 ~~,] b
assumption 假设，假定 [xW;5j<87
at a given date 在某一特定时日 hq[;Q F:B
attestation 鉴证，公证 +ve S~
attestation service 鉴证服务 C],"va
audit adjustment 审计调整 ~5S[S l
audit areas 审计领域 /Ilve
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audit conclusion 审计结论 K@yLcgr{O2
audit effectiveness 审计效果 &/o4R:i
audit efficiency 审计效率 J?9K|4
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audit engagement letter 审计业务约定书 5U s$.p
audit evidence 审计证据 Yl}'h Rp
audit fee 审计费 ((OQs .
audit files 审计档案 }t5-%&gBY0
audit findings 审计中发现的事项 !C ]5_
audit implementation stage 审计实施阶段 lsJl+%&8
audit mark 审计标识 ;\1/4;m
audit materiality 审计重要性 zM:&` 6;e
audit method 审计方法 <!@*2/Q]J]
audit objective 审计目标，审计目的 "QCtF55X&
audit of financial statements 会计报表审计，财务报表审计 Q> OBK&
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audit opinion 审计意见 oY)xX x
audit period 被审计期间，被审计年度 r2dU>U*:4
audit plan 审计计划 FO[x
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audit planning 编制审计计划，制定审计计划，审计计划 rLP:kP'b
audit planning stage 审计计划阶段 n[ |*[II
audit procedure 审计程序 ITpo:"X g
audit programme 审计程序表，具体审计计划 H{ yUKZH*
audit report 审计报告 7T7
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 ha Tmfh_|
audit report with a qualified opinion 有保留意见的审计报告 N>a. dYXr
audit report with an adverse opinion 否定意见的审计报告 p ~LTu<*S
audit report with dual dates 双重日期审计报告 NA@
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audit reporting stage 审计报告阶段 .AHf]X0
audit responsibility 审计责任 o;w 5;Tk Y
audit results 审计结果 ~bC-0^/
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audit risk 审计风险 R
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audit sampling 审计抽样 lk/T| 0])
audit sampling techniques 审计抽样方法，审计抽样技术 ;iB9\p$K)
audit strategies 审计策略 \ B \G=Y
audit summary 审计总结，审计小结 hD) 'bd
audit team 审计小组 VPC7Dh%.
audit test 审计测试 :`jB1rI
audit trail 审计轨迹 #Jx6DQGa
audit work 审计工作 R%%Uw %`
audit working paper 审计工作底稿 D5Z@6RVt
audited financial statement 审计会计报表，已审计财务报表 A[7\!bq5
Auditing Guidelines (the～) 审计规范指南 yzH(\ x
auditing standards 审计准则 $%:=;1Jl
audit-oriented working paper (审计)业务类工作底稿 ?ZF ~U
authorisation 授权 e^ Aw%t
authorisation of transaction 交易的授权 'sII/sq`(
availability 可获得性 o54/r#~fi
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balance 余额；差额；平衡 +Oxw? `I$
balance sheet 资产负债表 ^pc?oDPSg
bank 银行 |!Uul0O
bank account 银行账户，银行户头 Xh5&J9pw
bank statement 银行对账单 4L
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barter transaction 易货交易，以物换物交易 f pPB_P{Ua
basis of audit 审计依据 vz~`M9^
basis of preparation (会计报表的)编制基础 _n~[wb5 J
book of account 账目，账簿 2%{(BT6
borrowing 借款，贷款，借债 >Tf <8r,
branch 分支，分支机构，分店 xU6rZ CqE
brought forward (账户余额等的)承上年，承上期，承上页 )(/Bw&$
budget 预算 /s~(? =qYH
building 建筑物；大楼 L>3- z>u,
business conditions 业务情况，经营情况 ~DL-@*&
business licence (企业等的)营业执照 ?S8_x]E
business relation 业务关系 q2{A
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