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 &R}2/Mt
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审计词汇英汉对照 bd.t|A
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ability to continue as a going concern 持续经营能力 }Xy<F?Mh
acceptability 可接受性，可接受程度 N7qSbiRf<
acceptable level of detection risk 检查风险的可接受水平 R&s\h"=*
acceptance of engagement 接受委托 ob>2SU[Y
accepting the engagement for the first time 首次接受委托 >PiEu->P,
access to asset 对资产的接触 H9T'{R*FC
according to 根据，依据，依照 cH\.-5NQ
account balance 账户余额 .^*
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account for 对……进行会计处理，核算；解释 Z&0*\.6S~
accounting 会计，会计学
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accounting advisory serve 会计咨询服务 FFqqA T5
accounting firm 会计师事务所 @,v.Y6Ge
accounting information 会计信息，会计资料 C)`y<O
accounting period 会计期间 *b]$lj
accounting policies 会计政策 keWqL]
accounting professional bodies 会计职业组织，会计职业团体 a-7T
accounting records 会计记录 g)#neEA J
accounting responsibility 会计责任 |\/Y<_)JD
accounting service 会计服务 ,XNz.+Ov
accounting standards 会计准则 seEG ~/U<
Accounting Standards for Business Enterprises 企业会计准则 8!{F6DG
accounting system 会计系统 zHvG3Ed@
accounting treatment 会计处理 }*I:0" WH
accuracy 准确性，精确性 x*uQBNf=
additional audit procedures 追加审计程序 z>X<Di&x)
addressee 收件人，收信人 -*Z; EA-
Administration of State-owned Assets (the～) 国有资产管理局 bjEm=4F I;
administrative laws and regulations 行政法规 n$}Cj}eju
adverse impact 不利影响，负面影响 [1{uK&$e
adverse opinion 反对意见 c:MP^PWc
advisory group 咨询组，顾问组 ACcxQK}
agency fee 代理费，代理费用 A296 f(
aggregate 总计，合计为…… &
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alternation of document and record 变造文件和记录 ]%VR Nm
alternative audit procedures 替代审计程序，备选审计程序 yb:Xjg7
amend 修改，修订 7Z+4F=2ff
amortisation 摊销 Jx8?x#}
analytical capacity 分析能力 xr*hmp
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analytical procedures 分析性程序 EpCsJ08K
annual financial statements 年度会计报表，年度财务报表 \-B8 `ah
appendix 附录，附表 w(KB=lA2
applicable 适用的 + 5:oW~
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applicable laws and regulations 适用的法规 4 <`'?
application systems 应用系统 Gn_rf"
apply consistently 一贯地执行，一贯地实施 ,KHebv !
appropriate 适当的，合适的； VMZ"i1r P
征用，挪用 ,f;YJHEx8
appropriate authorization 适当的授权 syYe0~
appropriateness of audit evidence 审计证据的适当性 +84JvOkWi
approval 批准，核准 )ieT/0nt
assertion (会计报表上的)认定；确认 z\fmwI
assessed level of control risk 对控制风险的评估，控制风险的评估水平 9$pQ|e0tJ
asset 资产，财产 4i iW{rh4
asset restructuring 资产重组 S0 AaJty
assignment of duties 职责的划分 q;p:)Q"
assistant 助理，助理人员 :NJ(QkTZv
associated company 联属公司，联营公司 P<@V
association 联合，结合；协会，社团 1 \_S1ZS
assumption 假设，假定 &nk[gb
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at a given date 在某一特定时日 }x^q?;7xW
attestation 鉴证，公证 6WEYg
attestation service 鉴证服务 IO x9" .
audit adjustment 审计调整 -_@3!X1~i+
audit areas 审计领域 i+)9ItZr
audit conclusion 审计结论 hqA6%Y^k
audit effectiveness 审计效果 kCWaji_x%
audit efficiency 审计效率 Tq7cZe"6
audit engagement letter 审计业务约定书 ~h
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audit evidence 审计证据 mBC?Pg
audit fee 审计费 al9L+ruR
audit files 审计档案 p pjS|l*`
audit findings 审计中发现的事项 1I*b7t
audit implementation stage 审计实施阶段 :qbbo~U
audit mark 审计标识 #3l&N4 /
audit materiality 审计重要性 i1"4z tZ
audit method 审计方法 3
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audit objective 审计目标，审计目的 ]\ y:AkxhJ
audit of financial statements 会计报表审计，财务报表审计 nS8oSs_
audit opinion 审计意见 [YQVZBT|{
audit period 被审计期间，被审计年度 y Q_lJIX
audit plan 审计计划 lC8DhRd0_
audit planning 编制审计计划，制定审计计划，审计计划 b42"Y,sbB
audit planning stage 审计计划阶段 )zzK\I6/EQ
audit procedure 审计程序 .]_
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audit programme 审计程序表，具体审计计划 h7iI=[_V
audit report 审计报告 z3V[
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 p<w2e
audit report with a qualified opinion 有保留意见的审计报告 bi y1 !r
audit report with an adverse opinion 否定意见的审计报告 dvWQ?1l_
audit report with dual dates 双重日期审计报告 \z A G#{
audit reporting stage 审计报告阶段 U8+5{,$\.
audit responsibility 审计责任 g q | T:
audit results 审计结果 Flrpk `4
audit risk 审计风险 7$8YBcZ6
audit sampling 审计抽样 kf3 u',}R
audit sampling techniques 审计抽样方法，审计抽样技术 0= 3Av8
audit strategies 审计策略 2m]C mdV^
audit summary 审计总结，审计小结 gr?[KD l~
audit team 审计小组 s}NE[Tw
audit test 审计测试 &R? \q*
audit trail 审计轨迹 <6_R WtU
audit work 审计工作
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audit working paper 审计工作底稿 8J }gj7^8
audited financial statement 审计会计报表，已审计财务报表 To_Y
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Auditing Guidelines (the～) 审计规范指南 vhA 4ol
auditing standards 审计准则 R/&Ev$:
audit-oriented working paper (审计)业务类工作底稿
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authorisation 授权 s bl> i
authorisation of transaction 交易的授权 V&i/3g
availability 可获得性 ;<j[0~qp:
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balance 余额；差额；平衡 IQ$cLr-S
balance sheet 资产负债表 e}
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bank 银行 MGt [zLF9
bank account 银行账户，银行户头 ^Jv$Wx
bank statement 银行对账单 '&XL|_Iq
barter transaction 易货交易，以物换物交易 PB
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basis of audit 审计依据 ]kXiT Yg
basis of preparation (会计报表的)编制基础 %r1NRg8
book of account 账目，账簿 u 0&QStI
borrowing 借款，贷款，借债 `QpkD8
branch 分支，分支机构，分店 {h < V^r
brought forward (账户余额等的)承上年，承上期，承上页 4CUzp.S`h
budget 预算 m
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building 建筑物；大楼 ;'E1yzX^
business conditions 业务情况，经营情况 e XB'>#&s
business licence (企业等的)营业执照 tZW2TUM]
business relation 业务关系 kx6AMx!nX
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