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 q/YO5>s15
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审计词汇英汉对照 k Nw3Qr
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ability to continue as a going concern 持续经营能力 Aq P\g k
acceptability 可接受性，可接受程度 O Bp/: ]
acceptable level of detection risk 检查风险的可接受水平 X 7"h TD
acceptance of engagement 接受委托 s}Sxl0
accepting the engagement for the first time 首次接受委托 E;x~[MA
access to asset 对资产的接触 `r8bBzr@%
according to 根据，依据，依照 5 'O.l$)y
account balance 账户余额 6NqLo^ "g
account for 对……进行会计处理，核算；解释 W.U|mNJ$
accounting 会计，会计学 WN ?meZ/N/
accounting advisory serve 会计咨询服务 s((_^yf
accounting firm 会计师事务所 qS+I l
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accounting information 会计信息，会计资料 3H47 vm(`
accounting period 会计期间 fYv{M;
accounting policies 会计政策 ma4r/8Q
accounting professional bodies 会计职业组织，会计职业团体 \ \~4$Ai[
accounting records 会计记录 TMQu'<?V
accounting responsibility 会计责任 NBZ> xp[U
accounting service 会计服务 ]^
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accounting standards 会计准则 3# T_(
Accounting Standards for Business Enterprises 企业会计准则 }GTy {Y *&
accounting system 会计系统 OL"So
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accounting treatment 会计处理 7QkAr
accuracy 准确性，精确性 &U/~*{
additional audit procedures 追加审计程序 %4E7 Tu,1
addressee 收件人，收信人 @ $'1
Administration of State-owned Assets (the～) 国有资产管理局 YPq`su7m9
administrative laws and regulations 行政法规 P1l@K2r
adverse impact 不利影响，负面影响 "ae55ft//
adverse opinion 反对意见 *8CE0;p'k
advisory group 咨询组，顾问组 k||DcwO
agency fee 代理费，代理费用 KGX?\#-
aggregate 总计，合计为…… {*C LWs4
alternation of document and record 变造文件和记录 f?C !B
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alternative audit procedures 替代审计程序，备选审计程序 KPA5 X]
amend 修改，修订 H{T)?J~
amortisation 摊销 y0' "
analytical capacity 分析能力 uy;3s=03^
analytical procedures 分析性程序 1P\_3.V{
annual financial statements 年度会计报表，年度财务报表 ^i^S1h"
appendix 附录，附表 |KC3^
applicable 适用的 ]H|1q uT
applicable laws and regulations 适用的法规 %rRpUrnm
application systems 应用系统 8)k.lPoo.
apply consistently 一贯地执行，一贯地实施 <cz~q=%v2&
appropriate 适当的，合适的； G:rM_q9\u
征用，挪用 uL4 @e
appropriate authorization 适当的授权 K` 2a{`
appropriateness of audit evidence 审计证据的适当性 [ @/[#p
approval 批准，核准 &WHEP dD
assertion (会计报表上的)认定；确认 F'#e]/V1
assessed level of control risk 对控制风险的评估，控制风险的评估水平 Z@8amT;Y
asset 资产，财产 f i!wrvO
asset restructuring 资产重组
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assignment of duties 职责的划分 HF\L`dJX?
assistant 助理，助理人员 &4DV]9+g
associated company 联属公司，联营公司 [P{Xg:0
association 联合，结合；协会，社团 Dx[t?-
assumption 假设，假定 y K&)H+v
at a given date 在某一特定时日 d*,|?Ar*b
attestation 鉴证，公证 WiviH#hF
attestation service 鉴证服务 cY>;( x@
audit adjustment 审计调整 q#Qr@Jf
audit areas 审计领域 1.H"$D>TC
audit conclusion 审计结论 R GtUKr'
audit effectiveness 审计效果 uYMW5k_,>
audit efficiency 审计效率 5>w>J
audit engagement letter 审计业务约定书 D\V}Eo';6
audit evidence 审计证据 C>;yW7*g"
audit fee 审计费 ;|/7o@$ n
audit files 审计档案 W3 8 =fyD
audit findings 审计中发现的事项 nhCB ])u8l
audit implementation stage 审计实施阶段 I"JT3[*s
audit mark 审计标识 Vq'&t
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audit materiality 审计重要性 c/2OR#$t
audit method 审计方法 |ns^' q
audit objective 审计目标，审计目的 |$b 4 {
audit of financial statements 会计报表审计，财务报表审计 SqTm/ t
audit opinion 审计意见 Y!*,G]7
audit period 被审计期间，被审计年度 G%kXr$?W
audit plan 审计计划 ypd
audit planning 编制审计计划，制定审计计划，审计计划 b8v$*{
audit planning stage 审计计划阶段 l2`8 ]Qr
audit procedure 审计程序 U0N[~yW(t1
audit programme 审计程序表，具体审计计划 m&A/IW,.
audit report 审计报告 {Ue6DK %
audit report with a disclaimer of opinion 拒绝表示意见审计报告 " a"[B'
audit report with a qualified opinion 有保留意见的审计报告 3iEcLhe"4
audit report with an adverse opinion 否定意见的审计报告 vP~F+z
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audit report with dual dates 双重日期审计报告 oG*lU h}
audit reporting stage 审计报告阶段 zP k
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audit responsibility 审计责任 _1R`xbV
audit results 审计结果 aQ~x$T|
audit risk 审计风险 )sS< %Xf
audit sampling 审计抽样 Y]g t86
audit sampling techniques 审计抽样方法，审计抽样技术 @g= A\2
audit strategies 审计策略 DU7Ki6
audit summary 审计总结，审计小结 D@JHi'F
audit team 审计小组 |XH3$;=*h
audit test 审计测试 UZAWh R
audit trail 审计轨迹 [
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audit work 审计工作 9vj:=,TNu
audit working paper 审计工作底稿 Z.mV fy%
audited financial statement 审计会计报表，已审计财务报表 1VZ>*Tl
Auditing Guidelines (the～) 审计规范指南 I]
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auditing standards 审计准则 Ph%s.YAZ~
audit-oriented working paper (审计)业务类工作底稿 ntkinbbD
authorisation 授权 #b" IX`5
authorisation of transaction 交易的授权 mpF_+M n
availability 可获得性 T i/iD2g
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balance 余额；差额；平衡 oF6MV&q /
balance sheet 资产负债表 &S-& 'ZAY
bank 银行 QNtr =
bank account 银行账户，银行户头 D!sSe|sL^
bank statement 银行对账单 JZnWzqFw
barter transaction 易货交易，以物换物交易 p.\KmEx
basis of audit 审计依据 !S-hv1bE
basis of preparation (会计报表的)编制基础 jh?7+(Cw
book of account 账目，账簿 aKUr":z
borrowing 借款，贷款，借债 .>nd@oU
branch 分支，分支机构，分店 Ni)#tz_9
brought forward (账户余额等的)承上年，承上期，承上页 w 0I
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budget 预算 ?^! dLW
building 建筑物；大楼 x XYens}
business conditions 业务情况，经营情况 z0UO<Y?9
business licence (企业等的)营业执照 E0h p% :
business relation 业务关系 SW Ga%6|
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