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
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acceptability 可接受性，可接受程度 'kd}vq#|
acceptable level of detection risk 检查风险的可接受水平 U)(R4Y6 v
acceptance of engagement 接受委托 VX)8 pV$
accepting the engagement for the first time 首次接受委托 Z )rW>I
access to asset 对资产的接触 m\>gOTpA4
according to 根据，依据，依照 !5*VBE\
account balance 账户余额 _o~ pVBl/
account for 对……进行会计处理，核算；解释 Mq>
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accounting 会计，会计学 @\by`3*Q
accounting advisory serve 会计咨询服务 rL5=8l
accounting firm 会计师事务所 .<m]j;|6
accounting information 会计信息，会计资料 /2K"M pf8
accounting period 会计期间 I }8e"#
accounting policies 会计政策 _U~ R
accounting professional bodies 会计职业组织，会计职业团体 + #IUn
accounting records 会计记录 <nk |Z'G E
accounting responsibility 会计责任 b**vUt\
accounting service 会计服务 p(yv
accounting standards 会计准则 \[G'cE
Accounting Standards for Business Enterprises 企业会计准则 '{d _q6,%
accounting system 会计系统 !Rv ;~f/2
accounting treatment 会计处理 Gk
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accuracy 准确性，精确性 {i t.F4.
additional audit procedures 追加审计程序 ZF7@ b/-me
addressee 收件人，收信人 TEV DE S
Administration of State-owned Assets (the～) 国有资产管理局 #BRIp(65-6
administrative laws and regulations 行政法规 mE~ WE+lw9
adverse impact 不利影响，负面影响 !U` 4
adverse opinion 反对意见 U%vTmdOY
advisory group 咨询组，顾问组 S
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agency fee 代理费，代理费用 f `qy~M&
aggregate 总计，合计为…… ?b_E \8'q]
alternation of document and record 变造文件和记录 A'EI1_3{
alternative audit procedures 替代审计程序，备选审计程序 S#ryEgc]
amend 修改，修订 R0?bcP&
amortisation 摊销 x1:mT[[$
analytical capacity 分析能力 W|< c [S
analytical procedures 分析性程序 Hl E8AbEg
annual financial statements 年度会计报表，年度财务报表 }IygU 6{G
appendix 附录，附表 I_1?J*
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applicable 适用的 S* l/
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applicable laws and regulations 适用的法规 Cmx<>7fN
application systems 应用系统 zg jg #|
apply consistently 一贯地执行，一贯地实施 ? 2}%Rb39
appropriate 适当的，合适的； JA^!i9 8{
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appropriate authorization 适当的授权 SQ) BS/8A
appropriateness of audit evidence 审计证据的适当性 Z
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approval 批准，核准 #Y= A#Yz,{
assertion (会计报表上的)认定；确认 :hICe+2ca
assessed level of control risk 对控制风险的评估，控制风险的评估水平 G 2`YZ\
asset 资产，财产 h3F559bw/<
asset restructuring 资产重组 9~V'Wev
assignment of duties 职责的划分 KR.;X3S}
assistant 助理，助理人员 AE~zm tW
associated company 联属公司，联营公司 +s#%\:Y M
association 联合，结合；协会，社团 ~W @d F~r
assumption 假设，假定 @ !iS`u
at a given date 在某一特定时日 o@A`AA9
attestation 鉴证，公证
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attestation service 鉴证服务 Y1cL dQn
audit adjustment 审计调整 ]t<=a
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audit areas 审计领域 rQv5uoD
audit conclusion 审计结论 yu_PZ"l
audit effectiveness 审计效果 HQ+{9Z8
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audit efficiency 审计效率 ]]p\1G
audit engagement letter 审计业务约定书 ;"D}"n L
audit evidence 审计证据 7nPg2K&
audit fee 审计费 1ZF KLI`V
audit files 审计档案 jwwRejNV
audit findings 审计中发现的事项 V_3oAu54s{
audit implementation stage 审计实施阶段 HD< $0M|
audit mark 审计标识 fDr$Wcd~
audit materiality 审计重要性 YI0l&'7
audit method 审计方法 }h
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audit objective 审计目标，审计目的 |-JG _i
audit of financial statements 会计报表审计，财务报表审计 q%,86A>
audit opinion 审计意见 LB@<Q.b,U
audit period 被审计期间，被审计年度 ue8 @=}
audit plan 审计计划 bB4FjC':
audit planning 编制审计计划，制定审计计划，审计计划 P 0\`4Cr!
audit planning stage 审计计划阶段
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audit procedure 审计程序 4$^mLD$>
audit programme 审计程序表，具体审计计划 23Cv
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audit report 审计报告 }wo:1v8J
audit report with a disclaimer of opinion 拒绝表示意见审计报告 `GE8?
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audit report with a qualified opinion 有保留意见的审计报告 Ht .P670
audit report with an adverse opinion 否定意见的审计报告 _HM?p(H@
audit report with dual dates 双重日期审计报告 ql9n `?Q
audit reporting stage 审计报告阶段 'n h^;
audit responsibility 审计责任 =.s0"[%
audit results 审计结果 R.i ]6H!
audit risk 审计风险 xy`Y7W=
audit sampling 审计抽样 , LZA\XC
audit sampling techniques 审计抽样方法，审计抽样技术 Qw_uw QZ)
audit strategies 审计策略 Ep-bx&w +
audit summary 审计总结，审计小结 7mS Nz.
audit team 审计小组 q=^;lWs4
audit test 审计测试 Zf>:h
audit trail 审计轨迹 x((u
audit work 审计工作 ((Av3{05H&
audit working paper 审计工作底稿 e
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audited financial statement 审计会计报表，已审计财务报表 2lfEJ w($
Auditing Guidelines (the～) 审计规范指南 =
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auditing standards 审计准则 [+F iD
audit-oriented working paper (审计)业务类工作底稿 1Z 0Qkd(
authorisation 授权 >}wFePl
authorisation of transaction 交易的授权 n U=
availability 可获得性 V|A)f@ Fs
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balance 余额；差额；平衡 b
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balance sheet 资产负债表 0J?443A
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bank 银行 @@ @}FV&
bank account 银行账户，银行户头 pIR_2Eq
bank statement 银行对账单 <f
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barter transaction 易货交易，以物换物交易 4wv0~T$;x
basis of audit 审计依据 J#:`'eEG
basis of preparation (会计报表的)编制基础 <LZ#A@]71
book of account 账目，账簿 T0A=vh;S
borrowing 借款，贷款，借债 $@s-OQ}
branch 分支，分支机构，分店 #
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brought forward (账户余额等的)承上年，承上期，承上页 oM1C/=8
budget 预算 X\BFvSv8C
building 建筑物；大楼 kJ%a ;p` O
business conditions 业务情况，经营情况 '-(Z.e~e
business licence (企业等的)营业执照 v~
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business relation 业务关系 ;^JMX4[
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