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 D`PA@t
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审计词汇英汉对照 <KZ J
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ability to continue as a going concern 持续经营能力 0 fx.n
acceptability 可接受性，可接受程度 HG )h,&nc-
acceptable level of detection risk 检查风险的可接受水平 @Cl1G
acceptance of engagement 接受委托 La si)e=$<
accepting the engagement for the first time 首次接受委托 W 6CNMI]
access to asset 对资产的接触 .7n`]S/
according to 根据，依据，依照 { ?]& P
account balance 账户余额 }1YQ ?:@
account for 对……进行会计处理，核算；解释 @&2# kO~=
accounting 会计，会计学 l8d }
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accounting advisory serve 会计咨询服务 2bTM0-
accounting firm 会计师事务所 7/
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accounting information 会计信息，会计资料 N)X51; +
accounting period 会计期间 hFDo{yI
accounting policies 会计政策 0l pUn74F
accounting professional bodies 会计职业组织，会计职业团体 :Q>{Y
accounting records 会计记录 ptTp63+
accounting responsibility 会计责任 8&v%>wxR@
accounting service 会计服务 G \
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accounting standards 会计准则 g #[,4o;
Accounting Standards for Business Enterprises 企业会计准则 j8ag }%
accounting system 会计系统 ''B}^yKEW
accounting treatment 会计处理 TL([hR _
accuracy 准确性，精确性 E1>zKENN;
additional audit procedures 追加审计程序 =T |m#*{.L
addressee 收件人，收信人 0zXF{5U p
Administration of State-owned Assets (the～) 国有资产管理局 s@|TQ9e |j
administrative laws and regulations 行政法规 EV N :3
adverse impact 不利影响，负面影响 .Yxf0y?uv
adverse opinion 反对意见 ;V4f6[<]'z
advisory group 咨询组，顾问组 4|KtsAVp{
agency fee 代理费，代理费用 # |,c3$
aggregate 总计，合计为…… G4)X~.Fy
alternation of document and record 变造文件和记录 e ",0Er FT
alternative audit procedures 替代审计程序，备选审计程序 @%[
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amend 修改，修订 8[H)t Kf8
amortisation 摊销 X=pPkgW
analytical capacity 分析能力 i}Cy q
analytical procedures 分析性程序 w(nQ:;oC
annual financial statements 年度会计报表，年度财务报表 o`\@Yq$.
appendix 附录，附表 ~)iQbLI
applicable 适用的 yUu+68Z6
applicable laws and regulations 适用的法规 jLreN#:9
application systems 应用系统 6q~*\KRk
apply consistently 一贯地执行，一贯地实施 f=nVK4Du
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appropriate 适当的，合适的； r r(UE
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appropriate authorization 适当的授权 2R`}}4<Z
appropriateness of audit evidence 审计证据的适当性 HH'5kE0;d
approval 批准，核准 Z;J{&OJ3qM
assertion (会计报表上的)认定；确认 rfhvd wwD
assessed level of control risk 对控制风险的评估，控制风险的评估水平
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asset 资产，财产 +
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asset restructuring 资产重组 R?+:Js/
assignment of duties 职责的划分 Dhp|%_>
assistant 助理，助理人员 *\F,?y U
associated company 联属公司，联营公司 3ypf_]<
association 联合，结合；协会，社团 JiC y77H
assumption 假设，假定 )n1 7}Qm`V
at a given date 在某一特定时日 2f.4P]s`T
attestation 鉴证，公证 VHTr;(]hk
attestation service 鉴证服务 \k*h& :$
audit adjustment 审计调整 qn~ :B7f
audit areas 审计领域
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audit conclusion 审计结论 '1Q [&
audit effectiveness 审计效果 #BX ^"J{~
audit efficiency 审计效率 N!^5<2z@eT
audit engagement letter 审计业务约定书 |iB
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audit evidence 审计证据 'Mm =< Bh
audit fee 审计费 ;n=A245 W\
audit files 审计档案 2~2j?\AEd.
audit findings 审计中发现的事项 pt-
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audit implementation stage 审计实施阶段 nN!R!tJPa
audit mark 审计标识 j-wz7B
audit materiality 审计重要性 {A MoE +U
audit method 审计方法 x>~.cey
audit objective 审计目标，审计目的 A0 1 D-)
audit of financial statements 会计报表审计，财务报表审计 XpibI3:<
audit opinion 审计意见 J9yB'yE8
audit period 被审计期间，被审计年度 {]dH+J7
audit plan 审计计划 gPg2Ve0Qy
audit planning 编制审计计划，制定审计计划，审计计划 IRl(H_.
audit planning stage 审计计划阶段 $(eqZ<y
audit procedure 审计程序 9 aZ^m$tAt
audit programme 审计程序表，具体审计计划 +K03yp hZr
audit report 审计报告 g\f
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 Yq0=4#_
audit report with a qualified opinion 有保留意见的审计报告 *'nZ|r v
audit report with an adverse opinion 否定意见的审计报告 keL!;q|r-)
audit report with dual dates 双重日期审计报告 j\.\ePmk]
audit reporting stage 审计报告阶段 lM-*{<B
audit responsibility 审计责任 Y'v;!11#
audit results 审计结果 5WG :m'$$
audit risk 审计风险 p) ea1j>N
audit sampling 审计抽样 Gmp`3
audit sampling techniques 审计抽样方法，审计抽样技术 D^e7%FX
audit strategies 审计策略 j9/Ev]im|F
audit summary 审计总结，审计小结 W05
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audit team 审计小组 << .%Gk
audit test 审计测试 ~7Jj\@68
audit trail 审计轨迹 gTjhD
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audit work 审计工作 *]RCfHo\=
audit working paper 审计工作底稿 3&z.m /
audited financial statement 审计会计报表，已审计财务报表 ZP^7` q)6
Auditing Guidelines (the～) 审计规范指南 2OQDG7#Kc
auditing standards 审计准则 '`fz|.|cbB
audit-oriented working paper (审计)业务类工作底稿 AV*eGzz `
authorisation 授权 ^NPbD<~Lb
authorisation of transaction 交易的授权 S2 * ER
availability 可获得性 dw]wQ\4B
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balance 余额；差额；平衡 Kk_h&by?
balance sheet 资产负债表 Du."O]syD
bank 银行 8'6$t@oT9w
bank account 银行账户，银行户头 q^k]e{PD
bank statement 银行对账单 ;5wr5H3
barter transaction 易货交易，以物换物交易 A T'P=)F@
basis of audit 审计依据 , % %}d9
basis of preparation (会计报表的)编制基础 U?d4 ^
book of account 账目，账簿 <UMT:`h1MZ
borrowing 借款，贷款，借债 #J<IHNRt
branch 分支，分支机构，分店 <m3o r
brought forward (账户余额等的)承上年，承上期，承上页 @"E{gM@B
budget 预算 xMAb=87_
building 建筑物；大楼 V9Gk``F<RZ
business conditions 业务情况，经营情况 dn)pVti _
business licence (企业等的)营业执照
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business relation 业务关系 Z 2x%
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