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 ebL0 cK?
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审计词汇英汉对照 Pu!C,7vUQ
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ability to continue as a going concern 持续经营能力 3h o'\Ysu/
acceptability 可接受性，可接受程度 ZX+0{E8a
acceptable level of detection risk 检查风险的可接受水平 KF#qz2S
acceptance of engagement 接受委托 4 },Y0 QXw
accepting the engagement for the first time 首次接受委托 meap ;p
access to asset 对资产的接触 f@Ve,i
according to 根据，依据，依照 j{t r''yN
account balance 账户余额 0iMfyW:
account for 对……进行会计处理，核算；解释 Xk/:a}-l
accounting 会计，会计学 wB[
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accounting advisory serve 会计咨询服务 ]d|M@v~c4
accounting firm 会计师事务所 F2n4#b
accounting information 会计信息，会计资料 K`|V1L.m
accounting period 会计期间 'wBOnGi6
accounting policies 会计政策 o {q8An)
accounting professional bodies 会计职业组织，会计职业团体 (Y PG4:[
accounting records 会计记录 `X& d:!}F
accounting responsibility 会计责任 : IsJE6r
accounting service 会计服务 `i ~J0#P
accounting standards 会计准则 "yU<X\n i
Accounting Standards for Business Enterprises 企业会计准则 cI7a TLC"s
accounting system 会计系统 pZc` !f "
accounting treatment 会计处理 n -wOLH
accuracy 准确性，精确性 ZWB3R
additional audit procedures 追加审计程序 @@!]Raj=
addressee 收件人，收信人 h^{ aG ])
Administration of State-owned Assets (the～) 国有资产管理局 0+_;6
administrative laws and regulations 行政法规 %N7G>_+
adverse impact 不利影响，负面影响 0(uba3z
adverse opinion 反对意见 >k}Kf
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advisory group 咨询组，顾问组 $S/WAw,/
agency fee 代理费，代理费用 !;k
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aggregate 总计，合计为…… ZM =eiJZ
alternation of document and record 变造文件和记录 ^zG!Z: E
alternative audit procedures 替代审计程序，备选审计程序
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amend 修改，修订 NfCo)C -t
amortisation 摊销 s2+_`Ogg
analytical capacity 分析能力 !83 N#Y_Mz
analytical procedures 分析性程序 etb#/L
annual financial statements 年度会计报表，年度财务报表 z`dnS]q9
appendix 附录，附表 [S.zWPX9{
applicable 适用的 KWw?W1H
applicable laws and regulations 适用的法规 D/2 ;b;-
application systems 应用系统 Yka>r9wr
apply consistently 一贯地执行，一贯地实施 `V[ hE
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appropriate 适当的，合适的； [Fd [(
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appropriate authorization 适当的授权 _ UF'Cf+Y
appropriateness of audit evidence 审计证据的适当性 PB{5C*Y7^k
approval 批准，核准 'HWPuWW
assertion (会计报表上的)认定；确认 7: C2xC
assessed level of control risk 对控制风险的评估，控制风险的评估水平 bU4\Yu
asset 资产，财产 /'>ck2drjk
asset restructuring 资产重组 HN&]`cr;
assignment of duties 职责的划分 E3_ 5~>
assistant 助理，助理人员 HhTD/
associated company 联属公司，联营公司 g*%o%Lv
association 联合，结合；协会，社团 vb\R~%@T,
assumption 假设，假定 AeW_W0j
at a given date 在某一特定时日 ev yA#~o
attestation 鉴证，公证 r?Pk}Q
attestation service 鉴证服务 OZl0
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audit adjustment 审计调整 H)+w kR!~
audit areas 审计领域 U
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audit conclusion 审计结论 \mwxV!!b$
audit effectiveness 审计效果 f[$Z<:D-ve
audit efficiency 审计效率 ?)/H 8n
audit engagement letter 审计业务约定书 # 9ZO1\
audit evidence 审计证据
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audit fee 审计费 ~0{F,R.$
audit files 审计档案 `?(9Bl
audit findings 审计中发现的事项 xC$CRzAe5p
audit implementation stage 审计实施阶段 wpJfP_ H
audit mark 审计标识 {y>Kcfc/?E
audit materiality 审计重要性 f87lm *wZ
audit method 审计方法 Z&y9m@
audit objective 审计目标，审计目的 ].
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audit of financial statements 会计报表审计，财务报表审计 ` H|#l\
audit opinion 审计意见 Ktf lbI!
audit period 被审计期间，被审计年度 G^w :c]
audit plan 审计计划 ?OW J UmQ
audit planning 编制审计计划，制定审计计划，审计计划 </ h}2x
audit planning stage 审计计划阶段 R<8! lQ4s
audit procedure 审计程序 :YN,cI d*
audit programme 审计程序表，具体审计计划 =q*j".
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audit report 审计报告 iD!]I$
audit report with a disclaimer of opinion 拒绝表示意见审计报告 =MMSmu5!
audit report with a qualified opinion 有保留意见的审计报告 d-$/C| J
audit report with an adverse opinion 否定意见的审计报告 0$q )uip
audit report with dual dates 双重日期审计报告 _O>8jH!#
audit reporting stage 审计报告阶段 E#+|.0*!s
audit responsibility 审计责任 8
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audit results 审计结果 " [ K>faV
audit risk 审计风险 O8w|!$Q.
audit sampling 审计抽样 k /lDE
audit sampling techniques 审计抽样方法，审计抽样技术 |1"n\4$
audit strategies 审计策略 d} ]jw4
audit summary 审计总结，审计小结 NT [~AK9M
audit team 审计小组 i}e OWi
audit test 审计测试 ]kyGm2Ty9
audit trail 审计轨迹 o51jw(wO
audit work 审计工作 <bgFc[Z
audit working paper 审计工作底稿 LO
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audited financial statement 审计会计报表，已审计财务报表 %$SO 9PY
Auditing Guidelines (the～) 审计规范指南 [>U =P`
auditing standards 审计准则 [cf!%3>53
audit-oriented working paper (审计)业务类工作底稿 l)(
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authorisation 授权 XSz)$9~hk
authorisation of transaction 交易的授权 nJ~5ICyd
availability 可获得性 :/'oh]T|
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balance 余额；差额；平衡 H~r":A'"*
balance sheet 资产负债表 "iTi+UZxe
bank 银行 'nh^'i&0.
bank account 银行账户，银行户头 _+ 2Jc}Yf
bank statement 银行对账单 \L{V|}" X
barter transaction 易货交易，以物换物交易 ; )J\k2
basis of audit 审计依据 vmK`QPu 2
basis of preparation (会计报表的)编制基础 c0 u1L@tj
book of account 账目，账簿 +yo1&b R/
borrowing 借款，贷款，借债 T:(c/ >
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 ,f W%Qv
budget 预算 Z`Sbq{Kx
building 建筑物；大楼 uiIS4S_
business conditions 业务情况，经营情况 El#"vIg(\
business licence (企业等的)营业执照 |(\T;~ 7'
business relation 业务关系 zsuXN *
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