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 fQC{Lc S
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审计词汇英汉对照 q/zU'7 %@
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ability to continue as a going concern 持续经营能力 e`b #,=
acceptability 可接受性，可接受程度 Z@dVK`nD
acceptable level of detection risk 检查风险的可接受水平 hsrf 2Xw[
acceptance of engagement 接受委托 mrR id}2
accepting the engagement for the first time 首次接受委托 '4{=x]K
access to asset 对资产的接触 .B<Bqr@?8
according to 根据，依据，依照 UJh ; Hp:
account balance 账户余额 pD({"A.x9z
account for 对……进行会计处理，核算；解释 9MfU{4:;I
accounting 会计，会计学 X uE: dL?
accounting advisory serve 会计咨询服务 nl
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accounting firm 会计师事务所 @k h<b<a4
accounting information 会计信息，会计资料 @I-gs(
accounting period 会计期间 P #
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accounting policies 会计政策 5C1EdQ4S0
accounting professional bodies 会计职业组织，会计职业团体 %gO/mj3*
accounting records 会计记录 0D 2I)E72o
accounting responsibility 会计责任 cQhr{W,Un
accounting service 会计服务 G`n
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accounting standards 会计准则 MuO
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Accounting Standards for Business Enterprises 企业会计准则 +Mijio
accounting system 会计系统 'o}[9ZBjn
accounting treatment 会计处理 % Q6
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accuracy 准确性，精确性 4zS0kk;+
additional audit procedures 追加审计程序 $O*@Jg=
addressee 收件人，收信人 s*la`(x
Administration of State-owned Assets (the～) 国有资产管理局 &
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administrative laws and regulations 行政法规 y&
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adverse impact 不利影响，负面影响 ~5&4s
adverse opinion 反对意见 p"
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advisory group 咨询组，顾问组 =W3
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agency fee 代理费，代理费用 <9ucpV
aggregate 总计，合计为…… <$e|'}>A
alternation of document and record 变造文件和记录 HQ-+ +;Q
alternative audit procedures 替代审计程序，备选审计程序 J?3/L&seA
amend 修改，修订 _Z[0 :4
amortisation 摊销 T#-;>@a}
analytical capacity 分析能力 ^C'0Y.H S
analytical procedures 分析性程序 o:Kw<z,$H
annual financial statements 年度会计报表，年度财务报表 4{F1GW
appendix 附录，附表 o p9dYjG7
applicable 适用的 -:ucp2
applicable laws and regulations 适用的法规 ]S&ki}i&
application systems 应用系统 K{ar)_V/
apply consistently 一贯地执行，一贯地实施 &;-zy%#l
appropriate 适当的，合适的； c$V5E
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appropriate authorization 适当的授权 \PE;R.v_:
appropriateness of audit evidence 审计证据的适当性 IANSpWea?
approval 批准，核准 @/<UhnI
assertion (会计报表上的)认定；确认 &t9 V
assessed level of control risk 对控制风险的评估，控制风险的评估水平 d
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asset 资产，财产
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asset restructuring 资产重组 EWD^=VITL
assignment of duties 职责的划分 "wOfs$w%s
assistant 助理，助理人员 swF{}S"
associated company 联属公司，联营公司 0h@FHw2d
association 联合，结合；协会，社团 ac l<dY6
assumption 假设，假定 5&n{QE?Um
at a given date 在某一特定时日 D8Fi{?A#FV
attestation 鉴证，公证 lNL=Yu2p_
attestation service 鉴证服务 A0)^ I:&
audit adjustment 审计调整 :_R:>n9 p
audit areas 审计领域 geR+v+B,
audit conclusion 审计结论 qazA,|L!
audit effectiveness 审计效果 C")genMH
audit efficiency 审计效率 mtv8Bm=<
audit engagement letter 审计业务约定书 v3-'
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audit evidence 审计证据 b4_0 XmL
audit fee 审计费 GkJcd;
audit files 审计档案 =D /zC'l
audit findings 审计中发现的事项 T-%=tY+-
audit implementation stage 审计实施阶段 }
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audit mark 审计标识 )SmnLvL
audit materiality 审计重要性 [
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audit method 审计方法 xN-,gT'!
audit objective 审计目标，审计目的 W r/-{Wt
audit of financial statements 会计报表审计，财务报表审计
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audit opinion 审计意见 5YD~l(,S1]
audit period 被审计期间，被审计年度 f,HU r% @
audit plan 审计计划 5Ml=<^
audit planning 编制审计计划，制定审计计划，审计计划 Ki;SONSV~|
audit planning stage 审计计划阶段 {]^Ixm-,f
audit procedure 审计程序 +x"uP
audit programme 审计程序表，具体审计计划 QadguV6|
audit report 审计报告 -@# w)
audit report with a disclaimer of opinion 拒绝表示意见审计报告 q?(]
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audit report with a qualified opinion 有保留意见的审计报告 3gi)QCsk
audit report with an adverse opinion 否定意见的审计报告 OH\^j1 x9I
audit report with dual dates 双重日期审计报告 'Z`7/I4&
audit reporting stage 审计报告阶段 k]@]a
audit responsibility 审计责任 A8Ju +
audit results 审计结果 B ?VTIq>
audit risk 审计风险 OldOc5D
audit sampling 审计抽样 o:@Q1+p
audit sampling techniques 审计抽样方法，审计抽样技术 (9'^T
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audit strategies 审计策略 )dT@0Ys%
audit summary 审计总结，审计小结 C FaY= Cy
audit team 审计小组 j !u)V1,
audit test 审计测试 kTvM,<
audit trail 审计轨迹 bx3Q$|M?
audit work 审计工作 USBQE t
audit working paper 审计工作底稿 Y Q+hQ:4-
audited financial statement 审计会计报表，已审计财务报表 3"y 6|e/5
Auditing Guidelines (the～) 审计规范指南 C%X O| sP
auditing standards 审计准则 s*izhjjX
audit-oriented working paper (审计)业务类工作底稿 R+M&\ 5
authorisation 授权 ":Dm/g
authorisation of transaction 交易的授权 ,>
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availability 可获得性 5f-b>=02
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balance 余额；差额；平衡 4_R|3L
balance sheet 资产负债表
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bank 银行 o<`hj&s
bank account 银行账户，银行户头 "7B}hZ ^)W
bank statement 银行对账单 8`q7Yss6F
barter transaction 易货交易，以物换物交易 hS]w
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basis of audit 审计依据 jm^.E\_
basis of preparation (会计报表的)编制基础 UnhVppnex
book of account 账目，账簿 L:G
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borrowing 借款，贷款，借债 ,;)ZF
branch 分支，分支机构，分店 9njl,Q:
brought forward (账户余额等的)承上年，承上期，承上页 k
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budget 预算 *T5;d h (
building 建筑物；大楼 cl4 E6\?z
business conditions 业务情况，经营情况 g*Y, .
business licence (企业等的)营业执照 !U^{`V jp[
business relation 业务关系 wcGK *sWG-
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