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 9):h
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审计词汇英汉对照 hYvWD.c}
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ability to continue as a going concern 持续经营能力 P5?M"j0/^
acceptability 可接受性，可接受程度 62 s0 $vw
acceptable level of detection risk 检查风险的可接受水平 r<)>k.]
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acceptance of engagement 接受委托 Z'Uc
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accepting the engagement for the first time 首次接受委托 5xb1FH d:
access to asset 对资产的接触 4Su|aW
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according to 根据，依据，依照 v35!?
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account balance 账户余额 O YY
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account for 对……进行会计处理，核算；解释 y [jck:
accounting 会计，会计学 7Be\^%
accounting advisory serve 会计咨询服务 A#;T Y:D2
accounting firm 会计师事务所 Xi
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accounting information 会计信息，会计资料 "a T "o
accounting period 会计期间 b^s>yN
accounting policies 会计政策 Ung K9uB~
accounting professional bodies 会计职业组织，会计职业团体 +.3,(l
accounting records 会计记录 w]ihG h
accounting responsibility 会计责任 fkHCfcU
accounting service 会计服务 |g`:K0BI
accounting standards 会计准则 V#Pz `D
Accounting Standards for Business Enterprises 企业会计准则 *
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accounting system 会计系统 Jf</83RZ
accounting treatment 会计处理 %^qf0d*
accuracy 准确性，精确性 9JtPP
additional audit procedures 追加审计程序 c}u`L6
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addressee 收件人，收信人 f53WDI6
Administration of State-owned Assets (the～) 国有资产管理局 ^630%YO
administrative laws and regulations 行政法规 .9uw@ Eq
adverse impact 不利影响，负面影响 Yn>y1 ~
adverse opinion 反对意见 M/x*d4b_
advisory group 咨询组，顾问组 dN)@/R^E;
agency fee 代理费，代理费用 zNh$d;(O$^
aggregate 总计，合计为…… =5 kTzH.
alternation of document and record 变造文件和记录 BpR#3CfW
alternative audit procedures 替代审计程序，备选审计程序 1)N~0)dO
amend 修改，修订 1cdX0[sN
amortisation 摊销 #Zq[.9!q{
analytical capacity 分析能力 XEpwk,8 *g
analytical procedures 分析性程序 <&m
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annual financial statements 年度会计报表，年度财务报表 X"fSM
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appendix 附录，附表 8]2j*e0xV
applicable 适用的 &60#y4
applicable laws and regulations 适用的法规 ( i)Ed9~F"
application systems 应用系统 wM0P#+bA\
apply consistently 一贯地执行，一贯地实施 (
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appropriate 适当的，合适的； R![)B97^
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appropriate authorization 适当的授权 \0bZ1"
appropriateness of audit evidence 审计证据的适当性 iosL&*'8
approval 批准，核准 s9 .nU
assertion (会计报表上的)认定；确认 'kE^oX_
assessed level of control risk 对控制风险的评估，控制风险的评估水平 nNP{>\x;"
asset 资产，财产 4 +2hj*I
asset restructuring 资产重组 $g @-WNe
assignment of duties 职责的划分 ]/TqPOi:
assistant 助理，助理人员 =>u9
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associated company 联属公司，联营公司 X)^&5;\`
association 联合，结合；协会，社团 D Kng.P
assumption 假设，假定 5Vu@gRk_
at a given date 在某一特定时日 Q"D%xY
attestation 鉴证，公证 $8t\|O3
attestation service 鉴证服务 ~'3hK4
audit adjustment 审计调整 )u}My Fl.
audit areas 审计领域 O~u@J'4
audit conclusion 审计结论 Ng;F hv+
audit effectiveness 审计效果 jPyhn8Vw
audit efficiency 审计效率 \*x=q20
audit engagement letter 审计业务约定书 ?6>r Q6tBv
audit evidence 审计证据 ANWUo}j
audit fee 审计费 $ 8WJ$73
audit files 审计档案 (Gp|K6
audit findings 审计中发现的事项 6H:'_|G
audit implementation stage 审计实施阶段 ?D]q w4 J
audit mark 审计标识 r<XlIi
audit materiality 审计重要性 AOVoOd+6
audit method 审计方法 {WYmO1
audit objective 审计目标，审计目的 K26x,m]p
audit of financial statements 会计报表审计，财务报表审计 U.0bbr
audit opinion 审计意见 eK_Yt~dj
audit period 被审计期间，被审计年度 uL[% R2
audit plan 审计计划 $ix*xm. 4m
audit planning 编制审计计划，制定审计计划，审计计划 `ek On@T0
audit planning stage 审计计划阶段 O :86*
audit procedure 审计程序 _0c$SK
audit programme 审计程序表，具体审计计划 Da WzQe=
audit report 审计报告 S&w(H'4N
audit report with a disclaimer of opinion 拒绝表示意见审计报告 /@~&zx&_
audit report with a qualified opinion 有保留意见的审计报告 Pln*?o
audit report with an adverse opinion 否定意见的审计报告 `h+1u`FJ
audit report with dual dates 双重日期审计报告 Ze>Pg.k+
audit reporting stage 审计报告阶段 ukH?O)0O
audit responsibility 审计责任 ; rJ
audit results 审计结果 D |BP]j}6
audit risk 审计风险 AG==A&d>$
audit sampling 审计抽样 kFi^P~3D[
audit sampling techniques 审计抽样方法，审计抽样技术 sxBRg=
audit strategies 审计策略 c-, 6k
audit summary 审计总结，审计小结 G*$a81dAX
audit team 审计小组 !&=%#i
audit test 审计测试 va_TC!{ ;
audit trail 审计轨迹 {aRZBIv
audit work 审计工作 OJH:k~]0!
audit working paper 审计工作底稿 <(<19t5 .
audited financial statement 审计会计报表，已审计财务报表 af WEt -
Auditing Guidelines (the～) 审计规范指南 K`
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auditing standards 审计准则 %hqhi@q#
audit-oriented working paper (审计)业务类工作底稿 S.kFs{;1x
authorisation 授权 F I I>6c
authorisation of transaction 交易的授权 /|.
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availability 可获得性 t <Z)D0.
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balance 余额；差额；平衡 / Dn
balance sheet 资产负债表 /\B[lRn
bank 银行 =*u:@T=d5
bank account 银行账户，银行户头 ->S6S_H/+&
bank statement 银行对账单 ?fXlrJ
barter transaction 易货交易，以物换物交易 rH<iUiA?O
basis of audit 审计依据 ErDt ~FH
basis of preparation (会计报表的)编制基础 $ *u{i4b
book of account 账目，账簿 U2(|/M +
borrowing 借款，贷款，借债 }M I9?\"q
branch 分支，分支机构，分店 ?8LRd5LH
brought forward (账户余额等的)承上年，承上期，承上页 `*1059
budget 预算 & _!g|-
building 建筑物；大楼 yfD) |lK
business conditions 业务情况，经营情况 vj:hMPC
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business licence (企业等的)营业执照 H@8g 9 ;+
business relation 业务关系 &2! F:L
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