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 {
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ability to continue as a going concern 持续经营能力 ]di^H>,xU
acceptability 可接受性，可接受程度 xY=%+o.?*
acceptable level of detection risk 检查风险的可接受水平 o8ERU($/
acceptance of engagement 接受委托 n N_ Ylw
accepting the engagement for the first time 首次接受委托 (fTi1
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access to asset 对资产的接触 \F; S
according to 根据，依据，依照 v PJ=~*P =
account balance 账户余额 s?9$o
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account for 对……进行会计处理，核算；解释 {0~xv@ U
accounting 会计，会计学 tK0Ksnl ^
accounting advisory serve 会计咨询服务 o9JZ -biH
accounting firm 会计师事务所 aCZ7G
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accounting information 会计信息，会计资料 &OXWD]5$6
accounting period 会计期间 c]x'}K c
accounting policies 会计政策 ;+Sc Vz
accounting professional bodies 会计职业组织，会计职业团体 +\ZaVi
accounting records 会计记录 M3EB=tU
accounting responsibility 会计责任 ;,2;J3,pA
accounting service 会计服务 k@Q >(`
accounting standards 会计准则 QqdVN3# 1z
Accounting Standards for Business Enterprises 企业会计准则 ^}{`bw {
accounting system 会计系统 kw$*o
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accounting treatment 会计处理 a* N<gId
accuracy 准确性，精确性 V|q`KOF
additional audit procedures 追加审计程序 AnW72|=A(
addressee 收件人，收信人
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Administration of State-owned Assets (the～) 国有资产管理局 },& =r= B
administrative laws and regulations 行政法规
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adverse impact 不利影响，负面影响 |9;MP&68
adverse opinion 反对意见 O Bp&64
advisory group 咨询组，顾问组 FG{45/0We
agency fee 代理费，代理费用 YsBOh{Ml
aggregate 总计，合计为…… B In7<.&
alternation of document and record 变造文件和记录 km=d'VvnI
alternative audit procedures 替代审计程序，备选审计程序 na0-v-
amend 修改，修订 rv2 6vnJy"
amortisation 摊销 dFw>SYrpu
analytical capacity 分析能力 6?uo6 I
analytical procedures 分析性程序 FJC}xEMcN
annual financial statements 年度会计报表，年度财务报表 N NTUl $
appendix 附录，附表 (\A~SKEX
applicable 适用的 :L&d >Ii|'
applicable laws and regulations 适用的法规 `U6bI
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application systems 应用系统 g- O}e4
apply consistently 一贯地执行，一贯地实施 92pl#Igt
appropriate 适当的，合适的； yrCY-'%
征用，挪用 XT<{J8
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appropriate authorization 适当的授权 mcm8|@Y{
appropriateness of audit evidence 审计证据的适当性 cpJ(77e
approval 批准，核准 :WM[
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assertion (会计报表上的)认定；确认 R;3T yn+
assessed level of control risk 对控制风险的评估，控制风险的评估水平 +H `FC
asset 资产，财产 r)/nx@x
asset restructuring 资产重组 1cvH
assignment of duties 职责的划分 Xt%>XP
assistant 助理，助理人员 \|< 5zL
associated company 联属公司，联营公司 "<^]d~a_
association 联合，结合；协会，社团 fo5+3iu^
assumption 假设，假定 "i1 r9TLc
at a given date 在某一特定时日 0<4Sw j3s7
attestation 鉴证，公证 .`5BgX7W
attestation service 鉴证服务 |h{#r7H0
audit adjustment 审计调整 !3J YG
audit areas 审计领域 ge@ KopZ&
audit conclusion 审计结论 =3R5m>6!/
audit effectiveness 审计效果 !-<PV
audit efficiency 审计效率 ry[NR$L/m
audit engagement letter 审计业务约定书 X{-[
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audit evidence 审计证据 r[votdF o
audit fee 审计费 cpe/GvD5]
audit files 审计档案 7O^'?L<C'
audit findings 审计中发现的事项 se, 0Rvkt
audit implementation stage 审计实施阶段 S mjg [
audit mark 审计标识 A3cW8 OClz
audit materiality 审计重要性 J[7|Ul1
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audit method 审计方法 _6/q.
audit objective 审计目标，审计目的 Q?7:Xb N
audit of financial statements 会计报表审计，财务报表审计 .V'=z|
audit opinion 审计意见 [T> a}}@
audit period 被审计期间，被审计年度 e/nc[
audit plan 审计计划 VsTa!V^~
audit planning 编制审计计划，制定审计计划，审计计划 0s+pcqOd^
audit planning stage 审计计划阶段 #5a'Z+
audit procedure 审计程序 tMnwY'
audit programme 审计程序表，具体审计计划 TexSUtx@$
audit report 审计报告 >~)IsQ*%
audit report with a disclaimer of opinion 拒绝表示意见审计报告 kI lK"=
audit report with a qualified opinion 有保留意见的审计报告 /N?vV
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audit report with an adverse opinion 否定意见的审计报告 q(YFt* (;w
audit report with dual dates 双重日期审计报告 {%cm;o[7o
audit reporting stage 审计报告阶段 = m6yH_`@
audit responsibility 审计责任 CTOrBl$70
audit results 审计结果 \T ii
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audit risk 审计风险 DD(K@M
audit sampling 审计抽样 WymBjDos:
audit sampling techniques 审计抽样方法，审计抽样技术 zJCm0HLJ
audit strategies 审计策略 @*{sj`AS
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audit summary 审计总结，审计小结 wEp*j+Mmce
audit team 审计小组 H.R7,'9
audit test 审计测试 ]Y%U5\$
audit trail 审计轨迹 qZ 79IX'y
audit work 审计工作 xO nW~Z
audit working paper 审计工作底稿 JRT,%;*,
audited financial statement 审计会计报表，已审计财务报表 - g`3;1EV^
Auditing Guidelines (the～) 审计规范指南 8 ta`sNy9
auditing standards 审计准则 IQ3]fLb
audit-oriented working paper (审计)业务类工作底稿 MG 6
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authorisation 授权 SF#Rc>v
authorisation of transaction 交易的授权 {6uh Ub
availability 可获得性 O"Ua|8
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balance 余额；差额；平衡 2-#:Y
balance sheet 资产负债表 cHO8%xu`
bank 银行 jh|4 Y(
bank account 银行账户，银行户头 fL7u419=
bank statement 银行对账单 v7kR]HU[y
barter transaction 易货交易，以物换物交易 rt5eN:'qY
basis of audit 审计依据 <GthJr>1D
basis of preparation (会计报表的)编制基础 )rP)-op|A
book of account 账目，账簿 Pa}
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borrowing 借款，贷款，借债 xU5+"t~
branch 分支，分支机构，分店 !"e~HZmr
brought forward (账户余额等的)承上年，承上期，承上页 >*"6zR2 o
budget 预算 :>t^B+
building 建筑物；大楼 Bt\z0*t=s
business conditions 业务情况，经营情况 !R/- |Kjy
business licence (企业等的)营业执照 - Ze{d
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business relation 业务关系 iH#b"h{w
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