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 mZmE E2h
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审计词汇英汉对照 Dl AwB1Ak
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ability to continue as a going concern 持续经营能力 6A}tA$*s7
acceptability 可接受性，可接受程度 Z,81L3#6
acceptable level of detection risk 检查风险的可接受水平 V0&7 MY *
acceptance of engagement 接受委托 ,8d&uR}x
accepting the engagement for the first time 首次接受委托 o_[~{@ RoR
access to asset 对资产的接触 v\qyDZ VV
according to 根据，依据，依照 YnW9uy5
account balance 账户余额 3Co1bY:
account for 对……进行会计处理，核算；解释 7
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accounting 会计，会计学 a" T+CA
accounting advisory serve 会计咨询服务 e"XolM0IM
accounting firm 会计师事务所 1$6
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accounting information 会计信息，会计资料 Q~k
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accounting period 会计期间 : yq2
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accounting policies 会计政策 Wg,@S*x (
accounting professional bodies 会计职业组织，会计职业团体 F:[[@~z
accounting records 会计记录 0uPcEpIA
accounting responsibility 会计责任 sG[qlzR=8
accounting service 会计服务 lN{>.q@V`r
accounting standards 会计准则 %g3QE:(2@q
Accounting Standards for Business Enterprises 企业会计准则 Q)qJ6-R|HD
accounting system 会计系统 U5@B7v1
accounting treatment 会计处理 pF8:?p['z
accuracy 准确性，精确性
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additional audit procedures 追加审计程序 yf`_?gJ6d
addressee 收件人，收信人 Gm =&[ ?}
Administration of State-owned Assets (the～) 国有资产管理局 F$kiSjh9aJ
administrative laws and regulations 行政法规 QZa^ Cng~
adverse impact 不利影响，负面影响 d(R8^v/L
adverse opinion 反对意见 h4MBw=Tz~
advisory group 咨询组，顾问组 x2aG5@<3
agency fee 代理费，代理费用 <w8H[y"c
aggregate 总计，合计为…… 6c /0OM #
alternation of document and record 变造文件和记录 QtW e,+WWV
alternative audit procedures 替代审计程序，备选审计程序 _5O~ ]}
amend 修改，修订 hN gT/y8
amortisation 摊销
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analytical capacity 分析能力 /6yVbo "
analytical procedures 分析性程序 1&7? f
annual financial statements 年度会计报表，年度财务报表 Z?3 B1o9
appendix 附录，附表 IB 4L(n1
applicable 适用的 T
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applicable laws and regulations 适用的法规 _%B,^0;C
application systems 应用系统 K V?+9qa,
apply consistently 一贯地执行，一贯地实施 W$J.B!O
appropriate 适当的，合适的； 0Q,Tc
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征用，挪用 ,1JQjsR
appropriate authorization 适当的授权 >uQjygjj
appropriateness of audit evidence 审计证据的适当性 i.?rom
approval 批准，核准 |E||e10wR
assertion (会计报表上的)认定；确认 <mTo54g
assessed level of control risk 对控制风险的评估，控制风险的评估水平 Z("N
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asset 资产，财产 k]R
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asset restructuring 资产重组 xXml
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assignment of duties 职责的划分 o8%o68py
assistant 助理，助理人员 v4uQ 0~k~X
associated company 联属公司，联营公司 D+ jvF
association 联合，结合；协会，社团 \VW":+
assumption 假设，假定 x; ~
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at a given date 在某一特定时日 o54=^@>O<j
attestation 鉴证，公证 j>
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attestation service 鉴证服务 g}a+%Obb
audit adjustment 审计调整 Dvl\o;
audit areas 审计领域 sE|8a
audit conclusion 审计结论 Z.unCf3Q
audit effectiveness 审计效果 9(vp`Z8B4
audit efficiency 审计效率 (dO0`wfM
audit engagement letter 审计业务约定书 REi "Aj=
audit evidence 审计证据 a[
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audit fee 审计费 -y?ve od#
audit files 审计档案 aM,g@'.=
audit findings 审计中发现的事项 M\IdQY-c
audit implementation stage 审计实施阶段 ,+gtr.
audit mark 审计标识 *UN*&Dm F
audit materiality 审计重要性 n KtRJ,>
audit method 审计方法 wq1s#ag<
audit objective 审计目标，审计目的 ^( 7
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audit of financial statements 会计报表审计，财务报表审计 HTMo.hr
audit opinion 审计意见 O<Ay`p5
audit period 被审计期间，被审计年度 4mX]JH`UTe
audit plan 审计计划 'X/:TOk{W
audit planning 编制审计计划，制定审计计划，审计计划 }v_|N"@
audit planning stage 审计计划阶段 {`J!DFfur
audit procedure 审计程序
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audit programme 审计程序表，具体审计计划 O(.eHZ=
audit report 审计报告 $ >].;y?$
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Yc3\
audit report with a qualified opinion 有保留意见的审计报告 rfSEL
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audit report with an adverse opinion 否定意见的审计报告 ,,#6SR(n
audit report with dual dates 双重日期审计报告 %.\+ j ,G7
audit reporting stage 审计报告阶段 =>A}eR1Y
audit responsibility 审计责任 Ip8:~Fl]
audit results 审计结果 M.)z;[3O
audit risk 审计风险 O]F(vHK\
audit sampling 审计抽样 ATmyoN2@>
audit sampling techniques 审计抽样方法，审计抽样技术 j-FMWEp
audit strategies 审计策略 $,I@c"m{
audit summary 审计总结，审计小结 G'nSnw
audit team 审计小组 /!/Pk'p=/
audit test 审计测试 k{ ZQM
audit trail 审计轨迹 P(C5@x(Z
audit work 审计工作 Jiru
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audit working paper 审计工作底稿 @KZW*-"
audited financial statement 审计会计报表，已审计财务报表 0 EA3> $;
Auditing Guidelines (the～) 审计规范指南 ?"?AH/E D
auditing standards 审计准则 8/u kzY1!
audit-oriented working paper (审计)业务类工作底稿 ;\ j'~AyCn
authorisation 授权 8hyX He
authorisation of transaction 交易的授权 ) RWukr+
availability 可获得性 z d F;!
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balance 余额；差额；平衡 vJx( lU`Y
balance sheet 资产负债表 uo|:n "v
bank 银行 [?2?7>D8
bank account 银行账户，银行户头 hW;n^\lF#e
bank statement 银行对账单 f&
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barter transaction 易货交易，以物换物交易 5 pHv5e
basis of audit 审计依据 7v.O Lp
basis of preparation (会计报表的)编制基础 Y2g% {keo
book of account 账目，账簿 ;MlPP)*k
borrowing 借款，贷款，借债 wW<u)|>ye
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 .&>3nu
budget 预算 k%s,(2)30
building 建筑物；大楼 %Z*)<[cIE0
business conditions 业务情况，经营情况 2G3 Hi;q18
business licence (企业等的)营业执照 i?mUQ'H
business relation 业务关系 n2[h`zm1{B
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