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 :\ mRtVH
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ability to continue as a going concern 持续经营能力
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acceptability 可接受性，可接受程度 Y87XLvig}
acceptable level of detection risk 检查风险的可接受水平 yc[(lq.^n
acceptance of engagement 接受委托 @UO}W_0ZD
accepting the engagement for the first time 首次接受委托 3 " Yif
access to asset 对资产的接触 )km7tA
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according to 根据，依据，依照 'PpZ/ry$
account balance 账户余额 R]Ek}1~?
account for 对……进行会计处理，核算；解释 ;\x~ '@
accounting 会计，会计学 rGQ5l1</
accounting advisory serve 会计咨询服务 E?cZ bn*>`
accounting firm 会计师事务所 ;%W dvnW
accounting information 会计信息，会计资料 \Tyf *:_F>
accounting period 会计期间 c" +zgP
accounting policies 会计政策 NF mc>0 -
accounting professional bodies 会计职业组织，会计职业团体 ;%Q&hwj
accounting records 会计记录 =U"dPLax
accounting responsibility 会计责任 6{.J:S9n
accounting service 会计服务 iDw.i"b
accounting standards 会计准则 NI.`mc6X d
Accounting Standards for Business Enterprises 企业会计准则 w12}Rn8
accounting system 会计系统 HxIo A
accounting treatment 会计处理 3cixQzb}u
accuracy 准确性，精确性 I+"
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additional audit procedures 追加审计程序 I +",b4
addressee 收件人，收信人 +
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Administration of State-owned Assets (the～) 国有资产管理局 ,9\Sn
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administrative laws and regulations 行政法规 1"YpO"Rh
adverse impact 不利影响，负面影响 \ I:.<2i
adverse opinion 反对意见 'I v_mig
advisory group 咨询组，顾问组 kiX%3(
agency fee 代理费，代理费用 W5Zqgsy($F
aggregate 总计，合计为…… QPs:R hV7
alternation of document and record 变造文件和记录 =X@o@1
alternative audit procedures 替代审计程序，备选审计程序 ^N- 'xy
amend 修改，修订 |dk[cX>
amortisation 摊销
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analytical capacity 分析能力 e:E#
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analytical procedures 分析性程序 OH6n^WKY
annual financial statements 年度会计报表，年度财务报表 6t7fa<
appendix 附录，附表 XYAm
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applicable 适用的 ,E}$[mHyjz
applicable laws and regulations 适用的法规 \$pkk6Q3,w
application systems 应用系统 6/1$< !WH
apply consistently 一贯地执行，一贯地实施 3=-
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appropriate 适当的，合适的； ARW Z; GX
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appropriate authorization 适当的授权
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appropriateness of audit evidence 审计证据的适当性 +EkW>$
approval 批准，核准 QDE$
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assertion (会计报表上的)认定；确认 K5`Rk" s
assessed level of control risk 对控制风险的评估，控制风险的评估水平 <2< 87 PU
asset 资产，财产 [@ G`Afaf
asset restructuring 资产重组 )yj:PY]
assignment of duties 职责的划分 $iPP|Rw
assistant 助理，助理人员 cp%ii'
associated company 联属公司，联营公司 d#>y }H9
association 联合，结合；协会，社团 :=fvZA WD
assumption 假设，假定 2d`c!
at a given date 在某一特定时日 3Aj*\e0t
attestation 鉴证，公证 Cv^`&\[SW+
attestation service 鉴证服务 A,#2 ^dR
audit adjustment 审计调整 tsv$ r$Se
audit areas 审计领域 c-8!#~M(
audit conclusion 审计结论
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audit effectiveness 审计效果 W)4QOS &
audit efficiency 审计效率 h{_*oBa
audit engagement letter 审计业务约定书 zOB=aG?/
audit evidence 审计证据 1*UN sEr
audit fee 审计费 !p [`IWZ
audit files 审计档案 7bF*A YM
audit findings 审计中发现的事项
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audit implementation stage 审计实施阶段 1@_T m
audit mark 审计标识 F]_cbM{8/
audit materiality 审计重要性 d,9`<1{ 9
audit method 审计方法 T3 pdx~66
audit objective 审计目标，审计目的 DC:)Ysuj
audit of financial statements 会计报表审计，财务报表审计 =SBBvnPLI
audit opinion 审计意见 HOZRYIQB
audit period 被审计期间，被审计年度 X
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audit plan 审计计划 }}T,W.#%u
audit planning 编制审计计划，制定审计计划，审计计划 LFu%v7L`
audit planning stage 审计计划阶段 q p~g P
audit procedure 审计程序 y%cO# P @
audit programme 审计程序表，具体审计计划 x0Z5zV9
audit report 审计报告 c/aup
audit report with a disclaimer of opinion 拒绝表示意见审计报告 )/ |6'L-2
audit report with a qualified opinion 有保留意见的审计报告 SEd5)0X^
audit report with an adverse opinion 否定意见的审计报告 !;3PG9n3|h
audit report with dual dates 双重日期审计报告 ^p =L\SJ
audit reporting stage 审计报告阶段 $nPAm6 mH
audit responsibility 审计责任 ,Em$ !n
audit results 审计结果 thW<
audit risk 审计风险 k\7:{ y@,
audit sampling 审计抽样 jbte
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audit sampling techniques 审计抽样方法，审计抽样技术 %XTA;lrz
audit strategies 审计策略 lE5v-z? &|
audit summary 审计总结，审计小结 ]%dnKP~
audit team 审计小组 ]}PV"|#K{c
audit test 审计测试 g,k zQ}_
audit trail 审计轨迹 #"f ' 7'TE
audit work 审计工作 kB
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audit working paper 审计工作底稿 tE"Si<[]H$
audited financial statement 审计会计报表，已审计财务报表 G/?~\
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Auditing Guidelines (the～) 审计规范指南 vqNsZ 8|`
auditing standards 审计准则 Y+-xv x
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audit-oriented working paper (审计)业务类工作底稿 6}dR$*=
authorisation 授权 }!d;(/)rb
authorisation of transaction 交易的授权 xWX*tJ 4
availability 可获得性 |m
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balance 余额；差额；平衡 39TT{>?`w
balance sheet 资产负债表 -kj< 1~YW
bank 银行 C"w
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bank account 银行账户，银行户头 1np^([' ih
bank statement 银行对账单 \%A%s*1
barter transaction 易货交易，以物换物交易 .dmi #%W
basis of audit 审计依据 Oejq@iM"(
basis of preparation (会计报表的)编制基础 Bl; KOR
book of account 账目，账簿 t+TYb#Tc
borrowing 借款，贷款，借债 =VP=|g
branch 分支，分支机构，分店 W WG /k17
brought forward (账户余额等的)承上年，承上期，承上页 T-" I9kM
budget 预算 ]MTbW=*}ED
building 建筑物；大楼 !|G(Yg7C
business conditions 业务情况，经营情况 &h~aChJ
business licence (企业等的)营业执照 2>PH 8
business relation 业务关系 &tI#T)SSs
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