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 <O9WCl
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审计词汇英汉对照 Z1H
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ability to continue as a going concern 持续经营能力 w4y ???90)
acceptability 可接受性，可接受程度 k:
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acceptable level of detection risk 检查风险的可接受水平 1\ f8-:C
acceptance of engagement 接受委托 Sr10ot&ox
accepting the engagement for the first time 首次接受委托 -J!k|GK#MX
access to asset 对资产的接触 mX
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according to 根据，依据，依照 c_? ! V
account balance 账户余额 TAM`i3{ D
account for 对……进行会计处理，核算；解释 %'F[(VB
accounting 会计，会计学 ^oHK.x#{
accounting advisory serve 会计咨询服务 w RTzpG4
accounting firm 会计师事务所 (B+zh
accounting information 会计信息，会计资料 $<wU>X
accounting period 会计期间 +]Bx4r?p
accounting policies 会计政策 ~xZ )btf
accounting professional bodies 会计职业组织，会计职业团体 %c c<>Hi
accounting records 会计记录 ~o ;*{ Q
accounting responsibility 会计责任 l &Fx<
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accounting service 会计服务 fwyz|>H_Y(
accounting standards 会计准则 C"}]P
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Accounting Standards for Business Enterprises 企业会计准则 do e u`
accounting system 会计系统 )vur$RX
accounting treatment 会计处理 1K$8F ~%Z
accuracy 准确性，精确性 BYDOTy/%nJ
additional audit procedures 追加审计程序 $uNYus^vS
addressee 收件人，收信人 9%Ftln6
Administration of State-owned Assets (the～) 国有资产管理局 n;dp%SD
administrative laws and regulations 行政法规 D Oo34l6#
adverse impact 不利影响，负面影响 z I>,A|yy
adverse opinion 反对意见 !Ys.KDL
advisory group 咨询组，顾问组 r#.\5aQ t
agency fee 代理费，代理费用 q(@hYp#O"3
aggregate 总计，合计为…… .7zdA IKW
alternation of document and record 变造文件和记录 d 'wWj
alternative audit procedures 替代审计程序，备选审计程序 tO QY./I
amend 修改，修订 ` Axn
amortisation 摊销 ;l b@o,R :
analytical capacity 分析能力 ?< $DQ%bf
analytical procedures 分析性程序 G0h7MO%x
annual financial statements 年度会计报表，年度财务报表 t5za$kW'&
appendix 附录，附表 B8G1
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applicable 适用的 &@
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applicable laws and regulations 适用的法规 ;,]Wtmu)7
application systems 应用系统 \xaK?_hv
apply consistently 一贯地执行，一贯地实施
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appropriate 适当的，合适的； F0 FF:><
征用，挪用 |4FvP R [
appropriate authorization 适当的授权 E^jb#9\R
appropriateness of audit evidence 审计证据的适当性 ?\Jl] {i2
approval 批准，核准
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assertion (会计报表上的)认定；确认 Vz&!N/0i
assessed level of control risk 对控制风险的评估，控制风险的评估水平 <[Gk hPfZ
asset 资产，财产
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asset restructuring 资产重组 -z4pI=
assignment of duties 职责的划分 /v:+
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assistant 助理，助理人员 Q<pL5[00fD
associated company 联属公司，联营公司 |P]>[}mD
association 联合，结合；协会，社团 p[%FH?
assumption 假设，假定 :AB$d~${M>
at a given date 在某一特定时日 F .JvMy3
attestation 鉴证，公证 B
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attestation service 鉴证服务 Ik4U+'z6
audit adjustment 审计调整 toCT5E_0=
audit areas 审计领域 Fn!kest
audit conclusion 审计结论 s k_Q\0a
audit effectiveness 审计效果 t |aBe7t7
audit efficiency 审计效率 oUBn:Ir@
audit engagement letter 审计业务约定书 M1T)e9k=x
audit evidence 审计证据 Xj<B!Wn*Xb
audit fee 审计费 l ;SqjkN
audit files 审计档案 H?>R#Ds-
audit findings 审计中发现的事项 =7mn=
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audit implementation stage 审计实施阶段 h>+,ba"D
audit mark 审计标识 Ie~#k[ X
audit materiality 审计重要性 AA
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audit method 审计方法 bEE'50 D
audit objective 审计目标，审计目的 /K 9T n
audit of financial statements 会计报表审计，财务报表审计 \Z
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audit opinion 审计意见 IPoNAi<b
audit period 被审计期间，被审计年度 z\8Kz ]n~
audit plan 审计计划 $;dSM<r
audit planning 编制审计计划，制定审计计划，审计计划 >\ :kP>U
audit planning stage 审计计划阶段 / t0
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audit procedure 审计程序 G_~w0r#
audit programme 审计程序表，具体审计计划 bi bjFg
audit report 审计报告 t .&YD x
audit report with a disclaimer of opinion 拒绝表示意见审计报告 E8~Bp-G)
audit report with a qualified opinion 有保留意见的审计报告 d[5?P?h')
audit report with an adverse opinion 否定意见的审计报告 _kb
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audit report with dual dates 双重日期审计报告 )q\|f_
audit reporting stage 审计报告阶段 %_!YonRY|X
audit responsibility 审计责任 T^ ^o
audit results 审计结果 pN"d~Z8
audit risk 审计风险 N4Z%8:"pj
audit sampling 审计抽样 k!K}< sX2
audit sampling techniques 审计抽样方法，审计抽样技术 FaC;vuSpy
audit strategies 审计策略 uFIr.U$V
audit summary 审计总结，审计小结 7W6tz\Y
audit team 审计小组 !
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audit test 审计测试 DKu4e
audit trail 审计轨迹 ~
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audit work 审计工作 EC2KK)=n}
audit working paper 审计工作底稿 JZP>`c21y]
audited financial statement 审计会计报表，已审计财务报表 Ms. 1RCup
Auditing Guidelines (the～) 审计规范指南 %B$~yx3#
auditing standards 审计准则 QcGyuS.B
audit-oriented working paper (审计)业务类工作底稿 jX79N
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authorisation 授权 Lmx95[#@a
authorisation of transaction 交易的授权 k1HukGa
availability 可获得性 LoQm&3/
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balance 余额；差额；平衡 @JS O=8
balance sheet 资产负债表 lz?F ,].
bank 银行 pDO&I]S`q0
bank account 银行账户，银行户头 18 pi3i[
bank statement 银行对账单 y-g Sal
barter transaction 易货交易，以物换物交易 z!quA7s<]
basis of audit 审计依据 `w1|(Sk$h
basis of preparation (会计报表的)编制基础 L<encPJt
book of account 账目，账簿 f:gXXigY,
borrowing 借款，贷款，借债 AXhV#nZt0
branch 分支，分支机构，分店 _4VF>#b
brought forward (账户余额等的)承上年，承上期，承上页 mr ]IxTv
budget 预算 't:|>;Wx
building 建筑物；大楼 y,i:BQJ<
business conditions 业务情况，经营情况 &{?*aK&%3l
business licence (企业等的)营业执照 TOp|Qt
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business relation 业务关系 E`3yf9"
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