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 3M+hjc.
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审计词汇英汉对照 wgkh} b
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ability to continue as a going concern 持续经营能力 #u|;YC
acceptability 可接受性，可接受程度 (+CB)nV0IA
acceptable level of detection risk 检查风险的可接受水平 5W 5\ *L
acceptance of engagement 接受委托 jVi''#F?f
accepting the engagement for the first time 首次接受委托 x4.-7%VV%
access to asset 对资产的接触 9p>3k&S
according to 根据，依据，依照 e,`+6qP{
account balance 账户余额 1i2jYDB"
account for 对……进行会计处理，核算；解释 'ZT E"KT
accounting 会计，会计学 !<((@*zU
accounting advisory serve 会计咨询服务 AM'-(x|
accounting firm 会计师事务所 k+JDbJ@
accounting information 会计信息，会计资料 4K[U *-\"
accounting period 会计期间 Ct$e`H!;
accounting policies 会计政策 QmbD%kW`3
accounting professional bodies 会计职业组织，会计职业团体 #x':qBv#
accounting records 会计记录 ~iEH?J%i1r
accounting responsibility 会计责任 5<,}^4wWZ
accounting service 会计服务 @x SS`&b
accounting standards 会计准则 C1r]kF
Accounting Standards for Business Enterprises 企业会计准则 (`!?p ^>A
accounting system 会计系统 Ur?a%]
accounting treatment 会计处理 !;zacw
accuracy 准确性，精确性 $N+a 4
additional audit procedures 追加审计程序 &0Wv+2l @
addressee 收件人，收信人 Z fL\3Mn
Administration of State-owned Assets (the～) 国有资产管理局 Co[ rhs
administrative laws and regulations 行政法规 J@p[v3W
adverse impact 不利影响，负面影响 9_5Fl,u
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adverse opinion 反对意见 NU I|4 X
advisory group 咨询组，顾问组 |v[{k>7f
agency fee 代理费，代理费用 h+t{z"Ic=
aggregate 总计，合计为…… |a3)U%rUEQ
alternation of document and record 变造文件和记录 yZUB8erb.
alternative audit procedures 替代审计程序，备选审计程序 D!TS/J1S;u
amend 修改，修订 M=`F $
amortisation 摊销 z"=#<C
analytical capacity 分析能力 ?9OiF-:n
analytical procedures 分析性程序 0rsdDME[
annual financial statements 年度会计报表，年度财务报表 na( @`(j[
appendix 附录，附表 o*'J8El\y^
applicable 适用的 [0Z
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applicable laws and regulations 适用的法规 d]0fgwwGC
application systems 应用系统 K$R1x1 lc2
apply consistently 一贯地执行，一贯地实施 ~y$B #. l
appropriate 适当的，合适的； F1w~f
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appropriate authorization 适当的授权 j'X]bd'
appropriateness of audit evidence 审计证据的适当性 #RbPNVs
approval 批准，核准 .Rd@, 3
assertion (会计报表上的)认定；确认 B9>3xxp(by
assessed level of control risk 对控制风险的评估，控制风险的评估水平 aVM@^ n
asset 资产，财产 aq oT
asset restructuring 资产重组 @&83 /U?
assignment of duties 职责的划分 VbKky1a@
assistant 助理，助理人员 Ip4CC '
associated company 联属公司，联营公司 %kKe"$ )0
association 联合，结合；协会，社团 2|qE|3&{'
assumption 假设，假定 Y3mATw 3Wh
at a given date 在某一特定时日 `.#e4 FBW
attestation 鉴证，公证 ^z "90-V^
attestation service 鉴证服务 CsQ}eW8uEf
audit adjustment 审计调整 UF|v=|*{#
audit areas 审计领域 TStu)6%`
audit conclusion 审计结论 }f; Zx)!
audit effectiveness 审计效果 df&d+jY
audit efficiency 审计效率 O-U_Zx0zd
audit engagement letter 审计业务约定书 & t+03c8g!
audit evidence 审计证据 6}
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audit fee 审计费 {h7
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audit files 审计档案 5owUQg,W
audit findings 审计中发现的事项 K0g<11}(Yg
audit implementation stage 审计实施阶段 p pM d
audit mark 审计标识 [8^j wnAYS
audit materiality 审计重要性 D ( <_1
audit method 审计方法 u/h Ff3
audit objective 审计目标，审计目的 vaxNF%^~yN
audit of financial statements 会计报表审计，财务报表审计 zq8 z#FN
audit opinion 审计意见 iKv{)5
audit period 被审计期间，被审计年度 0>)('
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audit plan 审计计划 f)({;,q
audit planning 编制审计计划，制定审计计划，审计计划 1YTnOiYS1
audit planning stage 审计计划阶段 S5-}u)XnH
audit procedure 审计程序 Yih^ZTf]O?
audit programme 审计程序表，具体审计计划 : N> 5{
audit report 审计报告 CD +,&id
audit report with a disclaimer of opinion 拒绝表示意见审计报告 0"ZB|^c=
audit report with a qualified opinion 有保留意见的审计报告 {I@@i8)]
audit report with an adverse opinion 否定意见的审计报告 *QG>U [
audit report with dual dates 双重日期审计报告 ;E,%\<
audit reporting stage 审计报告阶段 <ij;^ygYD
audit responsibility 审计责任 EZ8Ih,j9
audit results 审计结果 !BIq>pO%Ui
audit risk 审计风险
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audit sampling 审计抽样 TlYeYN5V
audit sampling techniques 审计抽样方法，审计抽样技术 51*o& :eim
audit strategies 审计策略 5$`i)}:s
audit summary 审计总结，审计小结 |z<E%`u%
audit team 审计小组 Ja4O*C<
audit test 审计测试 '%. lY9D
audit trail 审计轨迹 )U6T]1
audit work 审计工作 9mEC|(m*WK
audit working paper 审计工作底稿 `$JPF Z
audited financial statement 审计会计报表，已审计财务报表 pa~
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Auditing Guidelines (the～) 审计规范指南 isLIfE>
auditing standards 审计准则 &y;('w
audit-oriented working paper (审计)业务类工作底稿
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authorisation 授权 4l@*x^F
authorisation of transaction 交易的授权 exiCy 1[+
availability 可获得性 +`r;3kH ..
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balance 余额；差额；平衡 )|~pocXt<
balance sheet 资产负债表 w6F4o;<PR
bank 银行 ;_@u@$=~
bank account 银行账户，银行户头 c*'D
bank statement 银行对账单 nAZuA]p}S]
barter transaction 易货交易，以物换物交易 G +o)s
basis of audit 审计依据 frWw-<HoI
basis of preparation (会计报表的)编制基础 <T>C}DGw
book of account 账目，账簿 ,P3 nZ
borrowing 借款，贷款，借债 ]E .+)>
branch 分支，分支机构，分店 2ro4{^(_
brought forward (账户余额等的)承上年，承上期，承上页 uLD%M av
budget 预算 qt=gz6!
building 建筑物；大楼 ' JsP9>)
business conditions 业务情况，经营情况 -fI-d 1@
business licence (企业等的)营业执照 R*`A',]:9
business relation 业务关系 6Z] * ce<r
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