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 #0F6{&;
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审计词汇英汉对照 =xf7lN'
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ability to continue as a going concern 持续经营能力 rB<za I\V
acceptability 可接受性，可接受程度 d^.@~
acceptable level of detection risk 检查风险的可接受水平 r6u )
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acceptance of engagement 接受委托 Wwf] ,Ya
accepting the engagement for the first time 首次接受委托 @An "ClDa
access to asset 对资产的接触 'IykIf
according to 根据，依据，依照 dM^1O-K:
account balance 账户余额 qh]ILE87 (
account for 对……进行会计处理，核算；解释 AVR=\ qR
accounting 会计，会计学 :SUU)jLq
accounting advisory serve 会计咨询服务 h^`!kp
accounting firm 会计师事务所 !.^%*6f
accounting information 会计信息，会计资料 VvS ^f
accounting period 会计期间 5Vj t!%?r
accounting policies 会计政策 Cnv M>]
accounting professional bodies 会计职业组织，会计职业团体 3WTNWz#h
accounting records 会计记录 n>5/y
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accounting responsibility 会计责任 |J_kS90=
accounting service 会计服务 .=u8`,sO
accounting standards 会计准则 Kx@Papn|6
Accounting Standards for Business Enterprises 企业会计准则 X
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accounting system 会计系统 .dr-I7&!
accounting treatment 会计处理 SFaG`
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accuracy 准确性，精确性 a2 vZ'
additional audit procedures 追加审计程序 'T_Vm%
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addressee 收件人，收信人 HK/T`p#
Administration of State-owned Assets (the～) 国有资产管理局 BB)( #yoi
administrative laws and regulations 行政法规
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adverse impact 不利影响，负面影响 E#T6rd P
adverse opinion 反对意见 2y"|l
advisory group 咨询组，顾问组 c-ud $0)c
agency fee 代理费，代理费用 zdh&,!] F6
aggregate 总计，合计为…… F(5(cr 7K
alternation of document and record 变造文件和记录 vnrP;T=^
alternative audit procedures 替代审计程序，备选审计程序 yH:gFEJ:x
amend 修改，修订 O:hCUr
amortisation 摊销 $vQ#ah/k
analytical capacity 分析能力 B7R*g,(
analytical procedures 分析性程序 42If/ N?
annual financial statements 年度会计报表，年度财务报表 3EHn}#+U
appendix 附录，附表 Q^_*&},V
applicable 适用的 jIOrB}
applicable laws and regulations 适用的法规 > 0kZ-M5
application systems 应用系统 z;F6:aBa
apply consistently 一贯地执行，一贯地实施 P*\h)F/3}t
appropriate 适当的，合适的； #$ Q2ijT0
征用，挪用
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appropriate authorization 适当的授权 p3N/"t&>
appropriateness of audit evidence 审计证据的适当性 RdtF5#\z
approval 批准，核准
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assertion (会计报表上的)认定；确认 |hlc#t ?
assessed level of control risk 对控制风险的评估，控制风险的评估水平 <NVSF6`
asset 资产，财产 a#_=c>h;
asset restructuring 资产重组 ap7ZT7KW
assignment of duties 职责的划分 ]l~TI8gC
assistant 助理，助理人员 i- v PJg1
associated company 联属公司，联营公司 H f
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association 联合，结合；协会，社团 wk'12r6=(-
assumption 假设，假定 , '_y@9?I
at a given date 在某一特定时日 ;#goC
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attestation 鉴证，公证 !MNnau%O
attestation service 鉴证服务 $XOs(>~"r
audit adjustment 审计调整 ?df*Y5I2
audit areas 审计领域 j-
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audit conclusion 审计结论 j\o<r0I
audit effectiveness 审计效果 ("+J*u*kq_
audit efficiency 审计效率 @Ft\~ +}
audit engagement letter 审计业务约定书 - %5O:n
audit evidence 审计证据 J2ryYdo>
audit fee 审计费 }\s\fNSQ /
audit files 审计档案 1%R8q=_
audit findings 审计中发现的事项 Vo@gxC,
audit implementation stage 审计实施阶段 7tEkQZMDI
audit mark 审计标识 {&bjjM
audit materiality 审计重要性 &:3uK`
audit method 审计方法 {[<o)k .A
audit objective 审计目标，审计目的 6~t;&)6J
audit of financial statements 会计报表审计，财务报表审计 KO ~_
audit opinion 审计意见 M `~U
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audit period 被审计期间，被审计年度 ^5:xSQ@:
audit plan 审计计划 GO|1O|?
audit planning 编制审计计划，制定审计计划，审计计划 d5hYOh O[
audit planning stage 审计计划阶段 S>!
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audit procedure 审计程序
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audit programme 审计程序表，具体审计计划
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audit report 审计报告 gYtv` O
audit report with a disclaimer of opinion 拒绝表示意见审计报告 D;
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audit report with a qualified opinion 有保留意见的审计报告 3. c0P RZ
audit report with an adverse opinion 否定意见的审计报告 gHB*u!w7Z
audit report with dual dates 双重日期审计报告 V5ySOgzw,
audit reporting stage 审计报告阶段 a&?SRC'x
audit responsibility 审计责任 2%|0c\y|z=
audit results 审计结果 h}T+M BA%
audit risk 审计风险 a
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audit sampling 审计抽样 !P_8D*^9
audit sampling techniques 审计抽样方法，审计抽样技术 e?V7< 7$
audit strategies 审计策略 8c6dTT4
audit summary 审计总结，审计小结 i$[wkQ>$
audit team 审计小组 9ozK}Cg4
audit test 审计测试 5 }pn5iI
audit trail 审计轨迹 .
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audit work 审计工作 y,.X5#rnX*
audit working paper 审计工作底稿 s.zfiJ
audited financial statement 审计会计报表，已审计财务报表 MPt n$@
Auditing Guidelines (the～) 审计规范指南 E6=JL$"
auditing standards 审计准则 gq'} LcV
audit-oriented working paper (审计)业务类工作底稿 R?/!7
authorisation 授权 Tx+Bkfj
authorisation of transaction 交易的授权 r}9a3 1i
availability 可获得性 %ja8DRQ.
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balance 余额；差额；平衡 &J
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balance sheet 资产负债表 QO-R>
bank 银行 g?}$"=B
bank account 银行账户，银行户头 t=K;/ 1
bank statement 银行对账单 j .b7<Vr4;
barter transaction 易货交易，以物换物交易 )}G?^rDH(
basis of audit 审计依据 `ZC{<eVJ}=
basis of preparation (会计报表的)编制基础 4GiHp7Y&A
book of account 账目，账簿 D^[}:O{
borrowing 借款，贷款，借债 _0v+g1 x
branch 分支，分支机构，分店 _>6xU t
brought forward (账户余额等的)承上年，承上期，承上页 \L-K}U>J
budget 预算
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building 建筑物；大楼 qG=>eRR
business conditions 业务情况，经营情况 ':mw(`
business licence (企业等的)营业执照 |SO?UIWp
business relation 业务关系 Q?Y\WD
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