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 v*BA\
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审计词汇英汉对照 329xo03-[
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ability to continue as a going concern 持续经营能力 Vd1K
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acceptability 可接受性，可接受程度 Y+=@5+G
acceptable level of detection risk 检查风险的可接受水平 6|dUz*Pr|\
acceptance of engagement 接受委托 i ~F Ct4
accepting the engagement for the first time 首次接受委托 =0]Mc$Ih
access to asset 对资产的接触 7R2)Klt
according to 根据，依据，依照 d,)F #;^5
account balance 账户余额 ~V|!\CB
account for 对……进行会计处理，核算；解释 mmKrmM*1
accounting 会计，会计学 Z?Q2 ed*j
accounting advisory serve 会计咨询服务 1)PR]s:-m@
accounting firm 会计师事务所 pM7BdMp
accounting information 会计信息，会计资料 J/=A f
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accounting period 会计期间 ^LcI6 h
accounting policies 会计政策 p.}[!!m P
accounting professional bodies 会计职业组织，会计职业团体
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accounting records 会计记录 =}"hC`3e
accounting responsibility 会计责任 %!$-N!e
accounting service 会计服务 {Jy %h8n*
accounting standards 会计准则 Em]T. 'y
Accounting Standards for Business Enterprises 企业会计准则 IGqmH=-
accounting system 会计系统 %8 {_;-f
accounting treatment 会计处理 &4%J35 ~
accuracy 准确性，精确性 <V8i>LBlz
additional audit procedures 追加审计程序 V_1# 7
addressee 收件人，收信人 qlxW@|
Administration of State-owned Assets (the～) 国有资产管理局 pnG8c<
administrative laws and regulations 行政法规 t/D
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adverse impact 不利影响，负面影响 &Egn` QU
adverse opinion 反对意见 J-ZM1HoB
advisory group 咨询组，顾问组
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agency fee 代理费，代理费用 B*AMo5
aggregate 总计，合计为…… vp|=q;Q%r
alternation of document and record 变造文件和记录 1c4%g-]7
alternative audit procedures 替代审计程序，备选审计程序 j`Gb I0,bT
amend 修改，修订 bYgYP|@
amortisation 摊销 @/u`7FO$&
analytical capacity 分析能力 '_<`dzz
analytical procedures 分析性程序 U`Ag|
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annual financial statements 年度会计报表，年度财务报表 ^U?(g0<"
appendix 附录，附表 e ^qnUjMy
applicable 适用的 (qP$I:Q4]v
applicable laws and regulations 适用的法规 Jqj6L993e
application systems 应用系统 yy74>K
apply consistently 一贯地执行，一贯地实施 3.H-G~
appropriate 适当的，合适的； Q(IS=
征用，挪用 ,+BgY4OY
appropriate authorization 适当的授权 T> 'Vaxo
appropriateness of audit evidence 审计证据的适当性 Mfr#IzNHN
approval 批准，核准 *;d)'7 <
assertion (会计报表上的)认定；确认 DnFl
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assessed level of control risk 对控制风险的评估，控制风险的评估水平
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asset 资产，财产 >PVi 3S
asset restructuring 资产重组 Ju[`Qw`I
assignment of duties 职责的划分 o5@ jMU;
assistant 助理，助理人员 |*NrS<"
associated company 联属公司，联营公司 4<K`yU]"
association 联合，结合；协会，社团 -8jqC 6mQ
assumption 假设，假定 D ` X6'PP
at a given date 在某一特定时日 Y
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attestation 鉴证，公证 )It4al^\
attestation service 鉴证服务 1Qu,]i`
audit adjustment 审计调整 Uh Tr<(@
audit areas 审计领域 ?KXQ)Y/su
audit conclusion 审计结论 mX?{2[
audit effectiveness 审计效果 Umt ia~x=&
audit efficiency 审计效率 z\Y^x 9
audit engagement letter 审计业务约定书 |Z^g\l.j{
audit evidence 审计证据 E |;5Z*
audit fee 审计费 Y]K]]Ehp
audit files 审计档案 K-C,+
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audit findings 审计中发现的事项 PI \,`^)y
audit implementation stage 审计实施阶段 hUxhYOp
audit mark 审计标识 * _l o;
audit materiality 审计重要性 3/=QZ8HA&-
audit method 审计方法 J-<B*ot+lX
audit objective 审计目标，审计目的 O m IB k
audit of financial statements 会计报表审计，财务报表审计 Ur (o &,
audit opinion 审计意见 5(7MQuRR
audit period 被审计期间，被审计年度 f {c[_OR
audit plan 审计计划 r (T/^<
audit planning 编制审计计划，制定审计计划，审计计划 ] *VF Ws
audit planning stage 审计计划阶段 }2A1Yt:^P
audit procedure 审计程序 AJd.K'=8
audit programme 审计程序表，具体审计计划 'm5(MC,
audit report 审计报告 Pj W+V`
audit report with a disclaimer of opinion 拒绝表示意见审计报告 m
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audit report with a qualified opinion 有保留意见的审计报告 97wy;'J[u
audit report with an adverse opinion 否定意见的审计报告 pNQkKDbL+
audit report with dual dates 双重日期审计报告 o>-v?Ug
audit reporting stage 审计报告阶段 o=#
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audit responsibility 审计责任 i!oj&&
audit results 审计结果 dG?a"/ MA
audit risk 审计风险 Sw@ ,<4S
audit sampling 审计抽样 I*S`I|{J
audit sampling techniques 审计抽样方法，审计抽样技术 Z"|P(]A
audit strategies 审计策略 uEGPgYY (
audit summary 审计总结，审计小结 tZCe?n ]
audit team 审计小组 WTYFtZD[yH
audit test 审计测试 H!.D2J
audit trail 审计轨迹 z12But\<
audit work 审计工作 kok^4V V
audit working paper 审计工作底稿 uBq3.+,x*
audited financial statement 审计会计报表，已审计财务报表 zHOE.V2Qo
Auditing Guidelines (the～) 审计规范指南 ;Fem<p)V
auditing standards 审计准则 3|+f si)x
audit-oriented working paper (审计)业务类工作底稿 )USC
authorisation 授权 xhkWKB/7
authorisation of transaction 交易的授权 EN )A"
availability 可获得性 niHL/\
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balance 余额；差额；平衡 */^2RZg|W
balance sheet 资产负债表 -A%?T"
bank 银行 53t- 'K0l
bank account 银行账户，银行户头 }j(2Dl
bank statement 银行对账单 :sV
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barter transaction 易货交易，以物换物交易 RjGB#AK
basis of audit 审计依据 *Z]WaDw
basis of preparation (会计报表的)编制基础 (5q%0|RzRs
book of account 账目，账簿 j"IM,=
borrowing 借款，贷款，借债 D p*$GQ
branch 分支，分支机构，分店 OW^2S_H5
brought forward (账户余额等的)承上年，承上期，承上页 <
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budget 预算 )ClMw!ZrU
building 建筑物；大楼 ]AA%
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business conditions 业务情况，经营情况 ZutB_uW
business licence (企业等的)营业执照 Az< 9hk
business relation 业务关系 CFJjh^
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