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 }Mc&yjhMrg
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审计词汇英汉对照 >$A , B
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ability to continue as a going concern 持续经营能力 sGbk4g
acceptability 可接受性，可接受程度 "4QD\k5
acceptable level of detection risk 检查风险的可接受水平 <;E>1*K}8
acceptance of engagement 接受委托 +d8?=LX
accepting the engagement for the first time 首次接受委托 Ac Y!
access to asset 对资产的接触 J 35[GZ';D
according to 根据，依据，依照 -hO[^^i9
account balance 账户余额 < :0d%YB)
account for 对……进行会计处理，核算；解释 3)~z~p7
accounting 会计，会计学 <K~mg<ff$
accounting advisory serve 会计咨询服务 lH
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accounting firm 会计师事务所 J*f..:m
accounting information 会计信息，会计资料 `SESj)W(y
accounting period 会计期间 ].*I Z
accounting policies 会计政策
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accounting professional bodies 会计职业组织，会计职业团体 F= 'rGQK!1
accounting records 会计记录 P/~kX _
accounting responsibility 会计责任 rt!Uix&
accounting service 会计服务 n@| &j h
accounting standards 会计准则 v>p~y u+G
Accounting Standards for Business Enterprises 企业会计准则 I/w=!Ih
accounting system 会计系统 3l''
accounting treatment 会计处理 'uV;)~
accuracy 准确性，精确性 -]vPF|
additional audit procedures 追加审计程序 zE4TdT1y|
addressee 收件人，收信人 4>8'.8S
Administration of State-owned Assets (the～) 国有资产管理局 gK"E4{ y_@
administrative laws and regulations 行政法规 rXg#_c5j
adverse impact 不利影响，负面影响 wfF0+T+IA
adverse opinion 反对意见 M hj.3nN
advisory group 咨询组，顾问组 # Q_
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agency fee 代理费，代理费用 x[H9<&)D
aggregate 总计，合计为…… `!iVMTp
alternation of document and record 变造文件和记录 ;K<W<v5m0N
alternative audit procedures 替代审计程序，备选审计程序 6):^m{RH^
amend 修改，修订 "G
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amortisation 摊销 ob;$yn7ZO1
analytical capacity 分析能力 :f58JLX
analytical procedures 分析性程序 aY@st]p
annual financial statements 年度会计报表，年度财务报表 i\u m;\
appendix 附录，附表
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applicable 适用的 lCMU{)
applicable laws and regulations 适用的法规 FYu=e?L
application systems 应用系统 zkR L'-
apply consistently 一贯地执行，一贯地实施 :raYt5n1,y
appropriate 适当的，合适的； bMpCQ
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appropriate authorization 适当的授权 `(7HFq<N
appropriateness of audit evidence 审计证据的适当性 F`\7&'I
approval 批准，核准 8'X:}O/
assertion (会计报表上的)认定；确认 A~UDtXN*4
assessed level of control risk 对控制风险的评估，控制风险的评估水平 /i ekww^54
asset 资产，财产 MX{p)(HW
asset restructuring 资产重组 c'r7sI%Yi
assignment of duties 职责的划分 8 m
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assistant 助理，助理人员 #4<Rs|K
associated company 联属公司，联营公司 F( Iq8DV
association 联合，结合；协会，社团 /_ MEb42&
assumption 假设，假定 R@)L@M)u;
at a given date 在某一特定时日 =W~K_jE5lo
attestation 鉴证，公证
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attestation service 鉴证服务 <MH| <hP
audit adjustment 审计调整 =9ISsI\Y6
audit areas 审计领域 5U^
audit conclusion 审计结论 =5sUpP V(
audit effectiveness 审计效果 g [~"c}
audit efficiency 审计效率 3Vj,O?(Z
audit engagement letter 审计业务约定书 7 Ed6o
audit evidence 审计证据 J~[ A8o
audit fee 审计费 `II/nv0jn
audit files 审计档案 <U ?_-0
audit findings 审计中发现的事项 a:(.{z?nM
audit implementation stage 审计实施阶段 !@x'?+
audit mark 审计标识 !wtt KUO?
audit materiality 审计重要性 Iv5 ag
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audit method 审计方法 BiUOjQC#
audit objective 审计目标，审计目的 K;wd2/jmJ
audit of financial statements 会计报表审计，财务报表审计 Iq -+X3i
audit opinion 审计意见 &91U(Go
audit period 被审计期间，被审计年度 s2-p -n
audit plan 审计计划 M)oy3y^&
audit planning 编制审计计划，制定审计计划，审计计划 )./%/
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audit planning stage 审计计划阶段 Ws ;}D}+
audit procedure 审计程序 7EKQE>xj
audit programme 审计程序表，具体审计计划 .D`""up|{
audit report 审计报告 0{P Rv./`
audit report with a disclaimer of opinion 拒绝表示意见审计报告 mqg[2VTRP
audit report with a qualified opinion 有保留意见的审计报告 T*%Q s&x ;
audit report with an adverse opinion 否定意见的审计报告 ?4U|6|1
audit report with dual dates 双重日期审计报告 3 UBg"1IC
audit reporting stage 审计报告阶段 " c6(=FFq
audit responsibility 审计责任 Lit@ m2{\
audit results 审计结果 9cu0$P`}5
audit risk 审计风险 *$ihNX]YG
audit sampling 审计抽样 :Sx
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audit sampling techniques 审计抽样方法，审计抽样技术 V+mTo^
audit strategies 审计策略 r N'')n/
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audit summary 审计总结，审计小结 q+/c+u?=^
audit team 审计小组 NiwJ$Ah~X
audit test 审计测试 8tM40/U$
audit trail 审计轨迹 luyU!
audit work 审计工作 2U-F}Z
audit working paper 审计工作底稿 Ed%8| M3
audited financial statement 审计会计报表，已审计财务报表 fBptjt_
Auditing Guidelines (the～) 审计规范指南 e JB !|
auditing standards 审计准则 M 8
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audit-oriented working paper (审计)业务类工作底稿 "`Q .z~
authorisation 授权 k{op ,n#
authorisation of transaction 交易的授权 _z<y ]?q
availability 可获得性 c8cV{}7Kb
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balance 余额；差额；平衡
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balance sheet 资产负债表 H
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bank 银行 f*VBSg[`
bank account 银行账户，银行户头 jrMY]Ea2`
bank statement 银行对账单
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barter transaction 易货交易，以物换物交易 (Z
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basis of audit 审计依据 Cc?BJ
basis of preparation (会计报表的)编制基础 '[ZRWwhr
book of account 账目，账簿 s^X(G!V{c
borrowing 借款，贷款，借债 vpy_piG|
branch 分支，分支机构，分店 K0#kW \4`
brought forward (账户余额等的)承上年，承上期，承上页
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budget 预算 Cz2OGM*mz?
building 建筑物；大楼 !H`Q^Xf}
business conditions 业务情况，经营情况 qYHAXc}$
business licence (企业等的)营业执照 Y~qv 0O6K
business relation 业务关系 l^s\^b=W
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