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 KUG\C\z6=
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审计词汇英汉对照 `a}!t=~#w
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ability to continue as a going concern 持续经营能力 +Z0@z^6\
acceptability 可接受性，可接受程度 Fj<#*2{]B
acceptable level of detection risk 检查风险的可接受水平 [m7^Euury
acceptance of engagement 接受委托 LJ K<Xen
accepting the engagement for the first time 首次接受委托 KlbL<9P >
access to asset 对资产的接触 ?[>+'6
according to 根据，依据，依照 Vk
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account balance 账户余额 nlaJ
account for 对……进行会计处理，核算；解释 M#II,z>q
accounting 会计，会计学 G*_$[| H
accounting advisory serve 会计咨询服务
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accounting firm 会计师事务所 $Yh7N5XH,
accounting information 会计信息，会计资料 Mq!03q6
accounting period 会计期间 f5jxF"oGNo
accounting policies 会计政策 H~1&hF"d
accounting professional bodies 会计职业组织，会计职业团体 b&s "/Y89
accounting records 会计记录 qSh^|;2?R
accounting responsibility 会计责任 m\~{l=jIS
accounting service 会计服务 YNCQPN\v`1
accounting standards 会计准则 5tMp@$F\{[
Accounting Standards for Business Enterprises 企业会计准则 z_vFf 0
accounting system 会计系统 w 8M,35b
accounting treatment 会计处理 Ay ZL(
accuracy 准确性，精确性 zoYw[YP 9
additional audit procedures 追加审计程序 J1kG'cH05
addressee 收件人，收信人 :4]^PB@dl
Administration of State-owned Assets (the～) 国有资产管理局 HMT^g mF)
administrative laws and regulations 行政法规 '&{`^l/ MH
adverse impact 不利影响，负面影响 <`8l8cL
adverse opinion 反对意见 OM, -:H,
advisory group 咨询组，顾问组 /7Z;/|
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agency fee 代理费，代理费用 / $7E
aggregate 总计，合计为…… } r:H7&|&
alternation of document and record 变造文件和记录 a= 3?hVpB
alternative audit procedures 替代审计程序，备选审计程序 Y# Pl)sRr
amend 修改，修订 QEIu}e6b
amortisation 摊销 q1QrtJFPG
analytical capacity 分析能力 z>$AZ>t%J$
analytical procedures 分析性程序 {R b|";
annual financial statements 年度会计报表，年度财务报表 Ar4@ 7
appendix 附录，附表 :=u Ku'~
applicable 适用的 o.-rdP0
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applicable laws and regulations 适用的法规 P+ r -t8
application systems 应用系统 NLZTIZCK
apply consistently 一贯地执行，一贯地实施 Yhu
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appropriate 适当的，合适的； Ym~*5|
征用，挪用 I9GRSm;0<
appropriate authorization 适当的授权 T\\Q!pY
appropriateness of audit evidence 审计证据的适当性 ajFSbi)l
approval 批准，核准 3#7D
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assertion (会计报表上的)认定；确认 .\1{>A
assessed level of control risk 对控制风险的评估，控制风险的评估水平 Q$_S/d%*
asset 资产，财产 4O Lq
asset restructuring 资产重组 qE73M5L&
assignment of duties 职责的划分 u\gPx4]4c
assistant 助理，助理人员 n DLr17
associated company 联属公司，联营公司 ,<]X0;~oB
association 联合，结合；协会，社团 |ho|Kl `=
assumption 假设，假定 |/B2Bm
at a given date 在某一特定时日 .s7Cr0^k,|
attestation 鉴证，公证 T^9k,J(rM
attestation service 鉴证服务 Bd
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audit adjustment 审计调整 z?V'1L1gM
audit areas 审计领域 ?rqU&my S
audit conclusion 审计结论 F6 ?4E"d
audit effectiveness 审计效果 >% a^;gk(
audit efficiency 审计效率 m}Z=m8
audit engagement letter 审计业务约定书 B= K & +
audit evidence 审计证据 NIn#
audit fee 审计费 gGl}~
audit files 审计档案 T@c{ 5a
audit findings 审计中发现的事项 +/ ,J$(
audit implementation stage 审计实施阶段 IN2F O/Y@
audit mark 审计标识 lc%2fVG-e
audit materiality 审计重要性 '{9
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audit method 审计方法 4f+R }Ee7
audit objective 审计目标，审计目的 v{7Jzjd
audit of financial statements 会计报表审计，财务报表审计 &sJZSrk|
audit opinion 审计意见 bL>J
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audit period 被审计期间，被审计年度 a!ao{8#
audit plan 审计计划 E>xd*23+\
audit planning 编制审计计划，制定审计计划，审计计划 "0 al"?
audit planning stage 审计计划阶段 8RC7 Ei
audit procedure 审计程序 <C0~7]XO
audit programme 审计程序表，具体审计计划 9\F:<Bf$#
audit report 审计报告 VFLxxFJ
audit report with a disclaimer of opinion 拒绝表示意见审计报告 S i[:l
audit report with a qualified opinion 有保留意见的审计报告 A*)G . o:
audit report with an adverse opinion 否定意见的审计报告 XD>(M{~
audit report with dual dates 双重日期审计报告 S+LE ASOr
audit reporting stage 审计报告阶段 l*;Isz:
audit responsibility 审计责任 FSnF>3kj-
audit results 审计结果 7;H!F!K]
audit risk 审计风险 R{zAs?j
audit sampling 审计抽样 $`L!2
audit sampling techniques 审计抽样方法，审计抽样技术 #Fx$x#Gc@y
audit strategies 审计策略 |> mx*G
audit summary 审计总结，审计小结 |7G +O+j
audit team 审计小组 4N&4TUIM
audit test 审计测试 L[4Su;D
audit trail 审计轨迹 8sm8L\-
audit work 审计工作 34lt?6
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audit working paper 审计工作底稿 24u;'i-y5
audited financial statement 审计会计报表，已审计财务报表 Qs(WyP #
Auditing Guidelines (the～) 审计规范指南 y8/
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auditing standards 审计准则 %J`cYn#
audit-oriented working paper (审计)业务类工作底稿 G 2L?j
authorisation 授权 *m_B#~4
authorisation of transaction 交易的授权 HFV4S]
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availability 可获得性 V[&4Km9C
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balance 余额；差额；平衡 C^sHj5 \(
balance sheet 资产负债表 C( ( 7
bank 银行 ROZOX$XM
bank account 银行账户，银行户头 i}C9
bank statement 银行对账单 *uJcB | KX
barter transaction 易货交易，以物换物交易 zNe>fZ
basis of audit 审计依据 BJzNh>-#=
basis of preparation (会计报表的)编制基础 ESdjDg$[u
book of account 账目，账簿
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borrowing 借款，贷款，借债 4L'dV
branch 分支，分支机构，分店 US <bM@[
brought forward (账户余额等的)承上年，承上期，承上页 y %* hHnGd
budget 预算 7s#,.(s
building 建筑物；大楼 lCmT
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business conditions 业务情况，经营情况 >l|ao&z>bm
business licence (企业等的)营业执照 kjW Y{7b!
business relation 业务关系 `?Wy;5-
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