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 uz
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审计词汇英汉对照 zr A3bWs
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ability to continue as a going concern 持续经营能力 |F\fdB}?S:
acceptability 可接受性，可接受程度 Xx eP;}
acceptable level of detection risk 检查风险的可接受水平 ~("bpS#ZgD
acceptance of engagement 接受委托 g0Q YBrp
accepting the engagement for the first time 首次接受委托 ^} Y}Iz
access to asset 对资产的接触 PYNY1
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according to 根据，依据，依照 InRRcn(
account balance 账户余额 "5IS KuL
account for 对……进行会计处理，核算；解释 ,c`Wmp^AY
accounting 会计，会计学 w87$p821
accounting advisory serve 会计咨询服务 , ExY.'%1
accounting firm 会计师事务所 JoG(N k]
accounting information 会计信息，会计资料 eVX/<9>
accounting period 会计期间 I\-M`^@
accounting policies 会计政策 O` !X W8
accounting professional bodies 会计职业组织，会计职业团体 N_FjEZpX
accounting records 会计记录 [_ uT+q3
accounting responsibility 会计责任 v =dK2FaY
accounting service 会计服务 6cjC n
accounting standards 会计准则 f6\4 ,()
Accounting Standards for Business Enterprises 企业会计准则 mBB"e"o
accounting system 会计系统 n'j}u
accounting treatment 会计处理 x
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accuracy 准确性，精确性 A|4
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additional audit procedures 追加审计程序 ~$//4kES
addressee 收件人，收信人 ugj I$u
Administration of State-owned Assets (the～) 国有资产管理局 0k_3]Li=(
administrative laws and regulations 行政法规 ] R!Y
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adverse impact 不利影响，负面影响 p Djt\R<f
adverse opinion 反对意见 +~:OUR*>
advisory group 咨询组，顾问组 .h/2-pQ>
agency fee 代理费，代理费用 ePR9r }
aggregate 总计，合计为…… 8$ RiFD ,
alternation of document and record 变造文件和记录 zmu+un"\j
alternative audit procedures 替代审计程序，备选审计程序 8N |K
amend 修改，修订 VMo:pV
amortisation 摊销 |#BN!kc
analytical capacity 分析能力 *c%{b3T_
analytical procedures 分析性程序 W lW%z(R C
annual financial statements 年度会计报表，年度财务报表 ~e) "!r
appendix 附录，附表 GjN6Af~}
applicable 适用的 I\M
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applicable laws and regulations 适用的法规 rf`xY4I\
application systems 应用系统 VV 5
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apply consistently 一贯地执行，一贯地实施 k}qCkm27
appropriate 适当的，合适的； f<oU" WM
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appropriate authorization 适当的授权 ,_<|e\>~
appropriateness of audit evidence 审计证据的适当性
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approval 批准，核准 UUvCi+W
assertion (会计报表上的)认定；确认 +T4}wm
assessed level of control risk 对控制风险的评估，控制风险的评估水平 ZCBF &.!
asset 资产，财产 P1^|r}
asset restructuring 资产重组 H?ug-7k/
assignment of duties 职责的划分 W1LR ,:$
assistant 助理，助理人员 $Xu/P5
associated company 联属公司，联营公司 z
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association 联合，结合；协会，社团 %] :ZAmN
assumption 假设，假定 m
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at a given date 在某一特定时日 35x]'
attestation 鉴证，公证 +%WW8OX
attestation service 鉴证服务 (u='&ka
audit adjustment 审计调整 q
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audit areas 审计领域 J p^#G2
audit conclusion 审计结论 ] O~$|Wk
audit effectiveness 审计效果 qUn+1.[%
audit efficiency 审计效率 !g)rp`?
audit engagement letter 审计业务约定书 Z.x]6
audit evidence 审计证据 4 pelIoj
audit fee 审计费 9x8Vsd
audit files 审计档案 ~J5B?@2hK
audit findings 审计中发现的事项 ]Wjcr2Wq
audit implementation stage 审计实施阶段 Bc-/s(/Eq
audit mark 审计标识 =1VZcLNt
audit materiality 审计重要性 to1r
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audit method 审计方法 s%>8y\MaK
audit objective 审计目标，审计目的 N_
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audit of financial statements 会计报表审计，财务报表审计 zuFPG{^\#
audit opinion 审计意见 IGly x'\_
audit period 被审计期间，被审计年度 F ~7TE91C
audit plan 审计计划 PRFl%M.H`
audit planning 编制审计计划，制定审计计划，审计计划 \[)SK`cwd
audit planning stage 审计计划阶段 zKaj <Og
audit procedure 审计程序 !h<O c!9
audit programme 审计程序表，具体审计计划 Dbq/t^
audit report 审计报告 X8R: 9q_
audit report with a disclaimer of opinion 拒绝表示意见审计报告 SkCux
audit report with a qualified opinion 有保留意见的审计报告 28c6~*Te #
audit report with an adverse opinion 否定意见的审计报告 7`^Y*:(
audit report with dual dates 双重日期审计报告 s aHY9{)
audit reporting stage 审计报告阶段 .Y8P6_
audit responsibility 审计责任 gf9U<J#&C
audit results 审计结果 )~ &gBX
audit risk 审计风险 M`@AS L:u
audit sampling 审计抽样 &N+` O)$
audit sampling techniques 审计抽样方法，审计抽样技术 :(" @U,
audit strategies 审计策略 Ai^0{kF6
audit summary 审计总结，审计小结 c5 AaUza
audit team 审计小组 )^"V}z
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audit test 审计测试 x
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audit trail 审计轨迹 DnG9bVm>
audit work 审计工作 `R7d n/
audit working paper 审计工作底稿 /(u? k%Q
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 0S'@(p[A
auditing standards 审计准则 6X?:mn'%QF
audit-oriented working paper (审计)业务类工作底稿 G)M! ,
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authorisation 授权 >ke.ZZV?
authorisation of transaction 交易的授权 ]>*VEe}hJ
availability 可获得性 v<<ATs%w
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balance 余额；差额；平衡 . jC5 y&
balance sheet 资产负债表 q@ ;1{
bank 银行 9k6/D.Dz
bank account 银行账户，银行户头 ^e ;9_(
bank statement 银行对账单 W\5 -Yg(@
barter transaction 易货交易，以物换物交易 P{:Z xli0
basis of audit 审计依据 R
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basis of preparation (会计报表的)编制基础 >}2
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book of account 账目，账簿 j8PeO&n>
borrowing 借款，贷款，借债 9}Z;(,6/.\
branch 分支，分支机构，分店 SD:`l <l
brought forward (账户余额等的)承上年，承上期，承上页 x *=m'IM[
budget 预算 }[drR(]`dO
building 建筑物；大楼 }A;YM1^$
business conditions 业务情况，经营情况 VlSM/y5
business licence (企业等的)营业执照 c#1k g@q@
business relation 业务关系 11 Qi
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