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 RBPYG u'6B
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ability to continue as a going concern 持续经营能力 uLF\K+cz
acceptability 可接受性，可接受程度 s9=pV4fA~w
acceptable level of detection risk 检查风险的可接受水平 H#_}^cGPR=
acceptance of engagement 接受委托 v!iWzN
accepting the engagement for the first time 首次接受委托 #xDDh`
access to asset 对资产的接触 6CCZd a@
according to 根据，依据，依照 !:&2+%
account balance 账户余额 zv>ZrFl*
account for 对……进行会计处理，核算；解释 T m0?[[3hC
accounting 会计，会计学 m21QN9(i%
accounting advisory serve 会计咨询服务 , 80jMs
accounting firm 会计师事务所 V>DXV-%&C
accounting information 会计信息，会计资料 /%c+
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accounting period 会计期间 ~y( ,EO
accounting policies 会计政策 -(`K7T>D.
accounting professional bodies 会计职业组织，会计职业团体 h4 B+0
accounting records 会计记录 (8+.# 1!*
accounting responsibility 会计责任 `1}HWLBX.
accounting service 会计服务 iLc)"L-i
accounting standards 会计准则 x A@|I#
Accounting Standards for Business Enterprises 企业会计准则 `@W3sW/^
accounting system 会计系统 "0p +SZ~D
accounting treatment 会计处理 Q5T(;u6
accuracy 准确性，精确性 94
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additional audit procedures 追加审计程序 o%y+Y;|?J
addressee 收件人，收信人 Djg 1Qh
Administration of State-owned Assets (the～) 国有资产管理局 ]=O{7#
administrative laws and regulations 行政法规 r! cNc
adverse impact 不利影响，负面影响 ;))[P_$zB
adverse opinion 反对意见 wR`w@ 5,d
advisory group 咨询组，顾问组 e/g<<f -
agency fee 代理费，代理费用 f]O5V$!RuE
aggregate 总计，合计为…… x0N-[//YV
alternation of document and record 变造文件和记录 g^Ugl=f,
alternative audit procedures 替代审计程序，备选审计程序 p7?CeyZ-V
amend 修改，修订 E`
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amortisation 摊销 AI IBd
analytical capacity 分析能力 I_R5\l}O+D
analytical procedures 分析性程序 E1mI Xd;.
annual financial statements 年度会计报表，年度财务报表 8+ @1wks
appendix 附录，附表 rF
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applicable 适用的 HXl r
applicable laws and regulations 适用的法规 9P,A
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application systems 应用系统 ][T9IAn
apply consistently 一贯地执行，一贯地实施 2 `q^Q
appropriate 适当的，合适的； +?J_6Mo@X
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appropriate authorization 适当的授权 Y,<WX
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appropriateness of audit evidence 审计证据的适当性 k}+MvGq
approval 批准，核准 ,Yiq$Z{qQ
assertion (会计报表上的)认定；确认 # ]N&6ngJ
assessed level of control risk 对控制风险的评估，控制风险的评估水平 Z`0r]V`Ys
asset 资产，财产 +qu@dU0\`|
asset restructuring 资产重组 o{ YW
assignment of duties 职责的划分 ,& \&::R
assistant 助理，助理人员 ]e#,\})Br
associated company 联属公司，联营公司 m,kv EQ3
association 联合，结合；协会，社团 8 H$@Xts
assumption 假设，假定 N`L'
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at a given date 在某一特定时日 [xp~@5r'
attestation 鉴证，公证 wAj(v6
attestation service 鉴证服务 !<['iM
audit adjustment 审计调整 Y` [HjS ,
audit areas 审计领域 V}Y~z)i0
audit conclusion 审计结论 _z_3
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audit effectiveness 审计效果 ,i$(y
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audit efficiency 审计效率 !pF KC)
audit engagement letter 审计业务约定书 f(9$"V i
audit evidence 审计证据 i &SBW0)
audit fee 审计费 9
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audit files 审计档案 #7cf 8y
audit findings 审计中发现的事项 4,R\3`b
audit implementation stage 审计实施阶段 eW }jS/g`
audit mark 审计标识 $
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audit materiality 审计重要性 tZc.%TU
audit method 审计方法 "8C(_z+]K`
audit objective 审计目标，审计目的 ^0BF2&Zx
audit of financial statements 会计报表审计，财务报表审计 XQ4^:3Yc
audit opinion 审计意见 p1`' 1`.3
audit period 被审计期间，被审计年度
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audit plan 审计计划 j_YZ(: =
audit planning 编制审计计划，制定审计计划，审计计划 8t^;O!
audit planning stage 审计计划阶段 =>9.@`.
audit procedure 审计程序 b$$L]$q2
audit programme 审计程序表，具体审计计划 zxynEdO
audit report 审计报告 %(wsG Nd
audit report with a disclaimer of opinion 拒绝表示意见审计报告 w!GU~0~3[
audit report with a qualified opinion 有保留意见的审计报告 }1^ tK(Am
audit report with an adverse opinion 否定意见的审计报告 \Vhp B
audit report with dual dates 双重日期审计报告 *F4G qX3
audit reporting stage 审计报告阶段 OB? 79l
audit responsibility 审计责任 _QtQPK\+
audit results 审计结果 BzG!Rg|J
audit risk 审计风险 qT-nD}
audit sampling 审计抽样 ~)\1g0
audit sampling techniques 审计抽样方法，审计抽样技术 -^ nQ^Td=j
audit strategies 审计策略 e^l+ #^fR
audit summary 审计总结，审计小结 YQ[&h
audit team 审计小组 R;,u >P "
audit test 审计测试 %onAlf<$:^
audit trail 审计轨迹 kI1{>vYD
audit work 审计工作
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audit working paper 审计工作底稿 HU.6L 'H*
audited financial statement 审计会计报表，已审计财务报表
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Auditing Guidelines (the～) 审计规范指南 URzE+8m^
auditing standards 审计准则
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audit-oriented working paper (审计)业务类工作底稿 P A +e= %
authorisation 授权 ; hJ/t /7
authorisation of transaction 交易的授权 6;=wuoJi
availability 可获得性 ^ {]sD}Q"
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balance 余额；差额；平衡 Qre&N _
balance sheet 资产负债表 ''
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bank 银行 -r2qI
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bank account 银行账户，银行户头 }Us$y0W\
bank statement 银行对账单 V/[,1W[B
barter transaction 易货交易，以物换物交易 `LHfAXKN
basis of audit 审计依据 >A@D;vx
basis of preparation (会计报表的)编制基础 pUEok +
book of account 账目，账簿 $A!h= ]
borrowing 借款，贷款，借债 k~EPVJh"
branch 分支，分支机构，分店 Y
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brought forward (账户余额等的)承上年，承上期，承上页 o5G "J"vxe
budget 预算 (( I BaEq
building 建筑物；大楼 z{M,2
business conditions 业务情况，经营情况 "l;8
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business licence (企业等的)营业执照 kp>Z /kt
business relation 业务关系 1R~WY'Ed
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