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 lA4-ZQ2Zp[
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审计词汇英汉对照 &b>&XMIK
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ability to continue as a going concern 持续经营能力 !m))Yp-"H
acceptability 可接受性，可接受程度 \{Q_\ s
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acceptable level of detection risk 检查风险的可接受水平 Y8%l)g
acceptance of engagement 接受委托 a:GM|X
accepting the engagement for the first time 首次接受委托 7V@r^/`8N
access to asset 对资产的接触 #|+4 `Gf^
according to 根据，依据，依照 UM0Ws|qx&
account balance 账户余额 [&P @0F n
account for 对……进行会计处理，核算；解释 Fn
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accounting 会计，会计学 A|K=>7n]U
accounting advisory serve 会计咨询服务 )^P54_2
accounting firm 会计师事务所 '>"blfix8
accounting information 会计信息，会计资料 ;`x
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accounting period 会计期间 =!DX,S7
accounting policies 会计政策 z80(+ `
accounting professional bodies 会计职业组织，会计职业团体 C}uzzG6s
accounting records 会计记录 y(
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accounting responsibility 会计责任 G3y8M |:
accounting service 会计服务 T9J&^I
accounting standards 会计准则 A[@ko
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Accounting Standards for Business Enterprises 企业会计准则 `e;r$Vpd_
accounting system 会计系统 og8hc~:ro
accounting treatment 会计处理 :Hb`vH3 x
accuracy 准确性，精确性 }oiNgs/N
additional audit procedures 追加审计程序 [X /s^42
addressee 收件人，收信人
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Administration of State-owned Assets (the～) 国有资产管理局 ? Hdu=+ZV
administrative laws and regulations 行政法规 *@^@7`W
adverse impact 不利影响，负面影响 K 0 o F=|
adverse opinion 反对意见 %${$P+a`D
advisory group 咨询组，顾问组 %=*|: v
agency fee 代理费，代理费用 8kcM gCO
aggregate 总计，合计为…… x'?p?u~[
alternation of document and record 变造文件和记录 -Op^3WWyY
alternative audit procedures 替代审计程序，备选审计程序 UpD4'!<buV
amend 修改，修订 S8kzAT
amortisation 摊销 QEut@L
analytical capacity 分析能力 RcJtVOr d
analytical procedures 分析性程序 h|P C?@jp
annual financial statements 年度会计报表，年度财务报表 )l!
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appendix 附录，附表 OXp N8D h5
applicable 适用的 IIT [^_g
applicable laws and regulations 适用的法规 bo DD?0.|
application systems 应用系统 }pf|GdL
apply consistently 一贯地执行，一贯地实施 vm;%713#1
appropriate 适当的，合适的； }=\?]9
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appropriate authorization 适当的授权 N<b2xT
appropriateness of audit evidence 审计证据的适当性 #^] vhnbN
approval 批准，核准 - >?tB1}^
assertion (会计报表上的)认定；确认 |.m)UFV
assessed level of control risk 对控制风险的评估，控制风险的评估水平 \6MM7x(U3
asset 资产，财产 dR_6j}
asset restructuring 资产重组 g5pFr=NV
assignment of duties 职责的划分 ;ow)N <Z
assistant 助理，助理人员 $kN=45SR
associated company 联属公司，联营公司 \1<|X].jNY
association 联合，结合；协会，社团 M?My+ o T
assumption 假设，假定 iFI+W<QR
at a given date 在某一特定时日 _x""-X~OL
attestation 鉴证，公证 aaKf4}
attestation service 鉴证服务 ?aWVfX!+G5
audit adjustment 审计调整 gjz-CY.hz
audit areas 审计领域 >`WfY(Lq
audit conclusion 审计结论 ^ Lc\{,m
audit effectiveness 审计效果 9M($_2,44
audit efficiency 审计效率
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audit engagement letter 审计业务约定书 {K"hl u[
audit evidence 审计证据 =+mb@#="m
audit fee 审计费 vR!g1gI23
audit files 审计档案 g"|>^90
audit findings 审计中发现的事项 `) cH(Rj
audit implementation stage 审计实施阶段 Nc4;2~XwRp
audit mark 审计标识 e Csk \f`
audit materiality 审计重要性 6@8t>"}
audit method 审计方法 ,m]5j _< }
audit objective 审计目标，审计目的 #| ,cy,v4
audit of financial statements 会计报表审计，财务报表审计 flC%<V%'-
audit opinion 审计意见 [PUu9rz#
audit period 被审计期间，被审计年度 e Bxm
audit plan 审计计划 l "}_+5
audit planning 编制审计计划，制定审计计划，审计计划 &V~l(1
audit planning stage 审计计划阶段 $Z;/ Sh
audit procedure 审计程序 2IM 31 .
audit programme 审计程序表，具体审计计划 =+wd"Bu
audit report 审计报告 d,l?{ Ln
audit report with a disclaimer of opinion 拒绝表示意见审计报告 8 I_
audit report with a qualified opinion 有保留意见的审计报告 <,GVrVH=t"
audit report with an adverse opinion 否定意见的审计报告 `?N0?;
audit report with dual dates 双重日期审计报告 N2'aC}
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audit reporting stage 审计报告阶段 7mdd}L^h
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audit responsibility 审计责任 'n-y*f
audit results 审计结果 @>VVB{1@,]
audit risk 审计风险 >O24#!9XW
audit sampling 审计抽样 ;9h ;oB@
audit sampling techniques 审计抽样方法，审计抽样技术 DZC@^k \E
audit strategies 审计策略 8aW El%
audit summary 审计总结，审计小结 Kd^.>T-
audit team 审计小组 J=$\-
audit test 审计测试 54z.@BJhE
audit trail 审计轨迹 }kr?+)wB
audit work 审计工作 /<8y >
audit working paper 审计工作底稿 HBOyiIm Q
audited financial statement 审计会计报表，已审计财务报表 a= j'G]=
Auditing Guidelines (the～) 审计规范指南 UWKgf? _
auditing standards 审计准则 RfTGTz@H
audit-oriented working paper (审计)业务类工作底稿 9! u iQ
authorisation 授权 `wt so
authorisation of transaction 交易的授权 y-bUVw!Y
availability 可获得性 8v
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balance 余额；差额；平衡 \|{/.R
balance sheet 资产负债表 < z2wt
bank 银行 1s.2z[B~
bank account 银行账户，银行户头 9K`_P] l2z
bank statement 银行对账单 lh"*$.j -
barter transaction 易货交易，以物换物交易 ,n8\ y9{G
basis of audit 审计依据 A/'po_'uy
basis of preparation (会计报表的)编制基础 2,q*[Kh1
book of account 账目，账簿 oXnaL)Rk
borrowing 借款，贷款，借债 aU_ Hl+;
branch 分支，分支机构，分店 f2;.He
brought forward (账户余额等的)承上年，承上期，承上页 Wvr{
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budget 预算 X^ Is-[OvE
building 建筑物；大楼 LQ# E+id&
business conditions 业务情况，经营情况 ,u2Qkw
business licence (企业等的)营业执照 W/ Q*NB
business relation 业务关系 !>`Fg>uy
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