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 B$YoglEW:
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审计词汇英汉对照 K*2s-,b *
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ability to continue as a going concern 持续经营能力 (*=>YE'V{
acceptability 可接受性，可接受程度 /W-g
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acceptable level of detection risk 检查风险的可接受水平 =nc;~u|]
acceptance of engagement 接受委托
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accepting the engagement for the first time 首次接受委托 b_6cK#
access to asset 对资产的接触 A+foc5B
according to 根据，依据，依照 *PV7 s
account balance 账户余额 X>Q4 4FV!
account for 对……进行会计处理，核算；解释 jO5R ~O`
accounting 会计，会计学 &+A 78I
accounting advisory serve 会计咨询服务 )8rF'pxI
accounting firm 会计师事务所 O IpT 9
accounting information 会计信息，会计资料 ,7:-V<'Yv
accounting period 会计期间 ~E y +
accounting policies 会计政策 jP_s(PQ
accounting professional bodies 会计职业组织，会计职业团体 (n: A` ]
accounting records 会计记录 _'1 ]CoR
accounting responsibility 会计责任 6__ !M
accounting service 会计服务 rC!"<
accounting standards 会计准则 \}W3\To_
Accounting Standards for Business Enterprises 企业会计准则 cN?/YkW?]
accounting system 会计系统 \,X )!%6kZ
accounting treatment 会计处理 Qk>U=]U
accuracy 准确性，精确性 Xx[,n- rA
additional audit procedures 追加审计程序 Z|N$qm}
addressee 收件人，收信人 3@
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Administration of State-owned Assets (the～) 国有资产管理局 trrK6(p
administrative laws and regulations 行政法规 t2
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adverse impact 不利影响，负面影响 B0)|sH
adverse opinion 反对意见 7)[Ve1;/N
advisory group 咨询组，顾问组 i/'bpGrQ(
agency fee 代理费，代理费用 !
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aggregate 总计，合计为…… Dt(D5A
alternation of document and record 变造文件和记录 Z'2AsT
alternative audit procedures 替代审计程序，备选审计程序 -ZSN0X k
amend 修改，修订 @#N7M2/
amortisation 摊销 ;n*|AL7(
analytical capacity 分析能力 X] )iQ yN
analytical procedures 分析性程序 <bo)p 6S&
annual financial statements 年度会计报表，年度财务报表 w}OBp^V^
appendix 附录，附表 l=l$9H,
applicable 适用的 dm=?o
applicable laws and regulations 适用的法规 , <#Rk 'y$
application systems 应用系统 3T0-RP*
apply consistently 一贯地执行，一贯地实施 %CvVu)tc
appropriate 适当的，合适的； Haktr2I
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appropriate authorization 适当的授权 N* &T)a
appropriateness of audit evidence 审计证据的适当性 j[A(@ w"
approval 批准，核准 2#^g] o- N
assertion (会计报表上的)认定；确认 !a:e=b7g
assessed level of control risk 对控制风险的评估，控制风险的评估水平 |,oLZC Na
asset 资产，财产 d^6-P
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asset restructuring 资产重组 pKq[F*Lut
assignment of duties 职责的划分 EZI#CLT[
assistant 助理，助理人员 Q"{Dijc%
associated company 联属公司，联营公司 &}P#<"Fo8Q
association 联合，结合；协会，社团 JZxA:dg
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assumption 假设，假定 _^ (1Qb[
at a given date 在某一特定时日 y6d!?M(0U
attestation 鉴证，公证 2[pOGc$
attestation service 鉴证服务 e>e$ {\ =,
audit adjustment 审计调整 nyR<pnuC'
audit areas 审计领域 4Ps;Cor+
audit conclusion 审计结论 Hqs-q4G$
audit effectiveness 审计效果 P, )D0i
audit efficiency 审计效率 >M{98NH
audit engagement letter 审计业务约定书 {p/Yz#
audit evidence 审计证据 ]k]b Lyz\J
audit fee 审计费 K*DH_\SPK
audit files 审计档案 E kq(
audit findings 审计中发现的事项 Pi?G:IF
audit implementation stage 审计实施阶段 #>:S&R?2t
audit mark 审计标识 (Ytr&gh;0
audit materiality 审计重要性 d{NMG)`x\
audit method 审计方法 %SIll
audit objective 审计目标，审计目的 j~ds)dW%`&
audit of financial statements 会计报表审计，财务报表审计 'do2n/
audit opinion 审计意见 z;9D [ME#1
audit period 被审计期间，被审计年度 6U8esPs,
audit plan 审计计划 VV$#<D<)
audit planning 编制审计计划，制定审计计划，审计计划 n]4 Elrxx
audit planning stage 审计计划阶段 fOSk >
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audit procedure 审计程序 R |)l ^~x
audit programme 审计程序表，具体审计计划 %$ o[,13=
audit report 审计报告 <aaT,J8%[
audit report with a disclaimer of opinion 拒绝表示意见审计报告 P(@ Q[XQ2
audit report with a qualified opinion 有保留意见的审计报告 \ Qx%7 6
audit report with an adverse opinion 否定意见的审计报告 #Pd__NV"\
audit report with dual dates 双重日期审计报告 19O
audit reporting stage 审计报告阶段 hTEb?1CXU
audit responsibility 审计责任 4Lk<5Ho
audit results 审计结果 W(ryL_#;
audit risk 审计风险 q~aj
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audit sampling 审计抽样 G+2fmVB*X
audit sampling techniques 审计抽样方法，审计抽样技术 .6rbn8h
audit strategies 审计策略 ^4 ]=D nd%
audit summary 审计总结，审计小结 Z5U\>7@&8
audit team 审计小组 g ^|R;s{
audit test 审计测试 /=za
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audit trail 审计轨迹
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audit work 审计工作 p]y .N)
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audit working paper 审计工作底稿 W58?t6!
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audited financial statement 审计会计报表，已审计财务报表 C]JK'K<7-
Auditing Guidelines (the～) 审计规范指南 FhBV.,bU,m
auditing standards 审计准则 M/[_~
audit-oriented working paper (审计)业务类工作底稿 ?ZC!E0]
authorisation 授权 lq3
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authorisation of transaction 交易的授权 WB'1_a
availability 可获得性 2auJp
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balance 余额；差额；平衡
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balance sheet 资产负债表 2) $-L'YS
bank 银行 (#85<|z
bank account 银行账户，银行户头 RiQg]3o Y
bank statement 银行对账单 tG9C(D`G
barter transaction 易货交易，以物换物交易 oz]3
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basis of audit 审计依据 6
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basis of preparation (会计报表的)编制基础 hD?6RVfG
book of account 账目，账簿 2(\PsN w!
borrowing 借款，贷款，借债 w 3b?i89
branch 分支，分支机构，分店 jHHCJOHB8
brought forward (账户余额等的)承上年，承上期，承上页 "8?Fl&=Q
budget 预算 2$t%2>1>@
building 建筑物；大楼 J2oh#TGp
business conditions 业务情况，经营情况 [x=(:soEqC
business licence (企业等的)营业执照 xf7YIhL^*
business relation 业务关系 b-<@3 N.9]
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