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 b(oe^jeGz
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审计词汇英汉对照 N a$.VT
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ability to continue as a going concern 持续经营能力 up{0ehr
acceptability 可接受性，可接受程度 "cyRzQ6EH
acceptable level of detection risk 检查风险的可接受水平 =+LIGHIt
acceptance of engagement 接受委托 mPU}]1*p
accepting the engagement for the first time 首次接受委托 n }b{u@$
access to asset 对资产的接触 Nw9@ E R
according to 根据，依据，依照 uh2 F r
account balance 账户余额 OK)>QGl
account for 对……进行会计处理，核算；解释 g$ HL::
accounting 会计，会计学 oi
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accounting advisory serve 会计咨询服务 x <a}*8"
accounting firm 会计师事务所 ,4S[<(T"
accounting information 会计信息，会计资料
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accounting period 会计期间 XHxJzYMc
accounting policies 会计政策 O|S,="h"}
accounting professional bodies 会计职业组织，会计职业团体
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accounting records 会计记录 O=t~.]))
accounting responsibility 会计责任 cRH(@b
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accounting service 会计服务 & #JYh=#
accounting standards 会计准则 L[ZS17 ;*
Accounting Standards for Business Enterprises 企业会计准则 ZJF"Yo
accounting system 会计系统 o{>4PZ}=g
accounting treatment 会计处理
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accuracy 准确性，精确性 ^
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additional audit procedures 追加审计程序 = /}Rnl+c
addressee 收件人，收信人 "b402"&
Administration of State-owned Assets (the～) 国有资产管理局 )H @<A93
administrative laws and regulations 行政法规 *xJ ]
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adverse impact 不利影响，负面影响 GMg! 2CIU
adverse opinion 反对意见 CuK> 1_Dq
advisory group 咨询组，顾问组 Rz&`L8B z
agency fee 代理费，代理费用 %X's/;(Lx`
aggregate 总计，合计为…… ]h~F %
alternation of document and record 变造文件和记录 Ux1j +}y
alternative audit procedures 替代审计程序，备选审计程序 Dt<MEpbur
amend 修改，修订 5Q
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amortisation 摊销 wm^1Fn--
analytical capacity 分析能力 w,X)g{^T
analytical procedures 分析性程序 uB^"A ;0v
annual financial statements 年度会计报表，年度财务报表 \#JXch
appendix 附录，附表 <p
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applicable 适用的 qtdkK LT
applicable laws and regulations 适用的法规 f,i2U|1pbj
application systems 应用系统 yZ 7)|j
apply consistently 一贯地执行，一贯地实施 x]yIe&*('
appropriate 适当的，合适的； A9N8Hav
征用，挪用 rHjDf[5+
appropriate authorization 适当的授权 .?rs5[th*
appropriateness of audit evidence 审计证据的适当性 )5n0P
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approval 批准，核准 M*bsA/ Z
assertion (会计报表上的)认定；确认 V dvj*I
assessed level of control risk 对控制风险的评估，控制风险的评估水平 mhv6.
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asset 资产，财产 0C.5Qx
asset restructuring 资产重组 hSxK*.W*3
assignment of duties 职责的划分 jygUf|
assistant 助理，助理人员 2q]ZI
associated company 联属公司，联营公司 50dN~(;p
association 联合，结合；协会，社团 cWyf04-?
assumption 假设，假定 %,1TAmJfHa
at a given date 在某一特定时日 mi$C%~]5m
attestation 鉴证，公证 @GD $KR9
attestation service 鉴证服务 QnOs8%HS-
audit adjustment 审计调整
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audit areas 审计领域 \ a7m!v
audit conclusion 审计结论 %]Nm'"Y`U
audit effectiveness 审计效果 n:B){'S
audit efficiency 审计效率 )X," NJG
audit engagement letter 审计业务约定书 k>Fw2!mA^
audit evidence 审计证据 J/D~]U
audit fee 审计费 0 FE_><e
audit files 审计档案 Xs|d# WbX
audit findings 审计中发现的事项 :R
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audit implementation stage 审计实施阶段 j:uq85 s
audit mark 审计标识 8RuW[T?
audit materiality 审计重要性 'v^shGI%Ht
audit method 审计方法 *~4<CP+"0
audit objective 审计目标，审计目的 c%O97J.5b
audit of financial statements 会计报表审计，财务报表审计 Nt_sV7zzb
audit opinion 审计意见 k&:q|[N
audit period 被审计期间，被审计年度 ?7TmAll<.s
audit plan 审计计划 k%u fgHl!
audit planning 编制审计计划，制定审计计划，审计计划 olr#3te
audit planning stage 审计计划阶段 #g@4c3um|
audit procedure 审计程序 o3\^9-jmp
audit programme 审计程序表，具体审计计划 j@#RfVx
audit report 审计报告 Jw}&[
audit report with a disclaimer of opinion 拒绝表示意见审计报告 O"|d~VQ
audit report with a qualified opinion 有保留意见的审计报告 -hfkF+=U'
audit report with an adverse opinion 否定意见的审计报告 !-n* ]C
audit report with dual dates 双重日期审计报告 <+
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audit reporting stage 审计报告阶段 B5+Q%)52
audit responsibility 审计责任 8 %?MRRK
audit results 审计结果 'AWWdz
audit risk 审计风险 BMQ4i&kF|
audit sampling 审计抽样 )(yaX
audit sampling techniques 审计抽样方法，审计抽样技术 Drf A u
audit strategies 审计策略 }@jJv||
audit summary 审计总结，审计小结 (VmFYNt&
audit team 审计小组 (pM& eow}
audit test 审计测试 %-$
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audit trail 审计轨迹 ^8bc< c:P
audit work 审计工作 ]8OmYU%6V
audit working paper 审计工作底稿 h+!R)q8M
audited financial statement 审计会计报表，已审计财务报表 +:jv )4 ^O
Auditing Guidelines (the～) 审计规范指南 oxeIh9
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auditing standards 审计准则 ~ArRD-_t
audit-oriented working paper (审计)业务类工作底稿 X YD-5pG
authorisation 授权 !mWm@ }Ujg
authorisation of transaction 交易的授权 9bRUN<
availability 可获得性 E }F-*go
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balance 余额；差额；平衡 vg3iT }
balance sheet 资产负债表 B 5qy4MFWs
bank 银行 a(|0 ' ^
bank account 银行账户，银行户头 "".a(ZGg
bank statement 银行对账单 G#f3
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barter transaction 易货交易，以物换物交易 pbqk
basis of audit 审计依据 A7XA?>~+|
basis of preparation (会计报表的)编制基础 R}3th/ qf
book of account 账目，账簿 -OmpUv-O"
borrowing 借款，贷款，借债 _-#o[ >2[
branch 分支，分支机构，分店 #H
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brought forward (账户余额等的)承上年，承上期，承上页 SYQP7oG9oQ
budget 预算 5kWzD'!^
building 建筑物；大楼 P_mP ^L
business conditions 业务情况，经营情况 ndT_;==
business licence (企业等的)营业执照 F\&^(EL
business relation 业务关系 *81/q8Az
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