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 /zox$p$?h
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审计词汇英汉对照 @E8+C8'
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ability to continue as a going concern 持续经营能力 f,Ghb~ y
acceptability 可接受性，可接受程度 K.yb
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acceptable level of detection risk 检查风险的可接受水平 Kf-JcBsrT
acceptance of engagement 接受委托 |V7*l1
accepting the engagement for the first time 首次接受委托 7PF%76TO
access to asset 对资产的接触 Y\hBd$lQ~
according to 根据，依据，依照 DIUjn;>k8
account balance 账户余额 TJ* T:?>e
account for 对……进行会计处理，核算；解释 q0 \6F^;M
accounting 会计，会计学 lr $zHI7_`
accounting advisory serve 会计咨询服务 = WJ NWt>
accounting firm 会计师事务所 :2)/FPL6
accounting information 会计信息，会计资料 yF/j Fn
accounting period 会计期间 Ht&Y C<X
accounting policies 会计政策 `qwBn=
accounting professional bodies 会计职业组织，会计职业团体 kvj#c
accounting records 会计记录 y~HP>~ Oh
accounting responsibility 会计责任 =?`c=z3~i$
accounting service 会计服务 k|f4Cf,
accounting standards 会计准则 t ZB<on<.)
Accounting Standards for Business Enterprises 企业会计准则 cl/_ JQ&
accounting system 会计系统 8a"% 0d#
accounting treatment 会计处理 wUM0M?_p[
accuracy 准确性，精确性 "J3x_~,[4m
additional audit procedures 追加审计程序 P1f[% 1
addressee 收件人，收信人 @|T'0_'
Administration of State-owned Assets (the～) 国有资产管理局 ]J]h#ZHx
administrative laws and regulations 行政法规 L{Vqh0QD&
adverse impact 不利影响，负面影响 -H-~;EzU
adverse opinion 反对意见 7cMv/g^ h@
advisory group 咨询组，顾问组 3T0"" !Q
agency fee 代理费，代理费用 eJ81-!)
aggregate 总计，合计为…… ~7Ux@Sx;
alternation of document and record 变造文件和记录 Yu`~U,m
alternative audit procedures 替代审计程序，备选审计程序 9-m=*|p
amend 修改，修订 ;]:@n;c\
amortisation 摊销 l}M !8:UzU
analytical capacity 分析能力 a"u0Q5J
analytical procedures 分析性程序
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annual financial statements 年度会计报表，年度财务报表 T&7qC=E#5
appendix 附录，附表 E&:,oG2M
applicable 适用的 I1&aM}y{G
applicable laws and regulations 适用的法规 }SCM I4\
application systems 应用系统 Y\'}a+:@Ph
apply consistently 一贯地执行，一贯地实施 ~flV`wy$$1
appropriate 适当的，合适的； 8*a&Jl
征用，挪用 ""~ajy
appropriate authorization 适当的授权 Rbv;?'O$L
appropriateness of audit evidence 审计证据的适当性 [)X\|pO &
approval 批准，核准 lqpp)Cq
assertion (会计报表上的)认定；确认 /;
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assessed level of control risk 对控制风险的评估，控制风险的评估水平 ~4cC/"q$X
asset 资产，财产 zT-_5uZQ
asset restructuring 资产重组 KJZ4AWH`
assignment of duties 职责的划分 7 "D.L-H
assistant 助理，助理人员 .(2ik5A%9
associated company 联属公司，联营公司 ,UE83j8D^
association 联合，结合；协会，社团 @ pU)_d!pJ
assumption 假设，假定 Od)C&N=y
at a given date 在某一特定时日 mpJ#:}n
attestation 鉴证，公证 6
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attestation service 鉴证服务 ;i:d+!3XwC
audit adjustment 审计调整 <p"iY}x[H
audit areas 审计领域 @
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audit conclusion 审计结论 !jR=pI fq
audit effectiveness 审计效果 uY'HT|@:{
audit efficiency 审计效率 7. ;3e@s
audit engagement letter 审计业务约定书 D. XvG _
audit evidence 审计证据 ~61v5@
audit fee 审计费 u\JNr}bL
audit files 审计档案 4H ]L~^CD
audit findings 审计中发现的事项 r] 36z X v
audit implementation stage 审计实施阶段 E-g_".agO
audit mark 审计标识 3=ymm ^
audit materiality 审计重要性 Owk |@6!
audit method 审计方法 jW@Uo=I[
audit objective 审计目标，审计目的 }RqK84K
audit of financial statements 会计报表审计，财务报表审计 .kfI i^z
audit opinion 审计意见 _:27]K:
audit period 被审计期间，被审计年度 @f_+=}|dc
audit plan 审计计划 /&94 e C
audit planning 编制审计计划，制定审计计划，审计计划 sD wqH.L
audit planning stage 审计计划阶段 tIgN$BHR>
audit procedure 审计程序 W5MTD]J
audit programme 审计程序表，具体审计计划 H7:] ]j1
audit report 审计报告 N] sAji*
audit report with a disclaimer of opinion 拒绝表示意见审计报告 A3@6N(
audit report with a qualified opinion 有保留意见的审计报告 czd~8WgOa
audit report with an adverse opinion 否定意见的审计报告 E< fV Z,
audit report with dual dates 双重日期审计报告 HHsmLo c4
audit reporting stage 审计报告阶段 &:) Wh[
audit responsibility 审计责任 U/NoP4~{
audit results 审计结果 #;nYg?d=
audit risk 审计风险 +srG N5!
audit sampling 审计抽样 L;I]OC^J
audit sampling techniques 审计抽样方法，审计抽样技术
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audit strategies 审计策略 }`~+]9 <
audit summary 审计总结，审计小结 |
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audit team 审计小组 b SU~XGPB
audit test 审计测试 'b{]:Y
audit trail 审计轨迹 D d</`iUq
audit work 审计工作 C~iL3C b
audit working paper 审计工作底稿 S^ \Vgi(
audited financial statement 审计会计报表，已审计财务报表 kPLxEwl
Auditing Guidelines (the～) 审计规范指南 'q:`? nJ^
auditing standards 审计准则 B`J~^+`[*
audit-oriented working paper (审计)业务类工作底稿 )+ 2hl
authorisation 授权 B&uz;L3
authorisation of transaction 交易的授权 S|`o]? nc>
availability 可获得性 R*2E/8Ia
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balance 余额；差额；平衡 .0]<k,JZZ
balance sheet 资产负债表 k+pr \d ~
bank 银行 c\ l kD-\
bank account 银行账户，银行户头 N//K Ph
bank statement 银行对账单 t{vJM!kdlQ
barter transaction 易货交易，以物换物交易 #4 pB@_
basis of audit 审计依据 TbW38\>.R
basis of preparation (会计报表的)编制基础 >I&5j/&}+
book of account 账目，账簿 j e P
borrowing 借款，贷款，借债 !d0kV,F:
branch 分支，分支机构，分店 '(|ofJe!
brought forward (账户余额等的)承上年，承上期，承上页 :G%61x&=Zc
budget 预算 N[
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building 建筑物；大楼 pg) WKbV
business conditions 业务情况，经营情况 nc|p )
business licence (企业等的)营业执照 0.k7oB;f(@
business relation 业务关系 81
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