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 *qy \% A
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审计词汇英汉对照 OB$Jv<C@
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ability to continue as a going concern 持续经营能力 t:fz%IOe
acceptability 可接受性，可接受程度 ~44u_^a
acceptable level of detection risk 检查风险的可接受水平 oMj"l#a*
acceptance of engagement 接受委托 x"e;T ,c
accepting the engagement for the first time 首次接受委托 0lg'QG>
access to asset 对资产的接触 Sl, DZ!
according to 根据，依据，依照 xsj ,l@Ey
account balance 账户余额 XNJZ~Mowb
account for 对……进行会计处理，核算；解释 O0L]xr
accounting 会计，会计学 w
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accounting advisory serve 会计咨询服务 1bCE~,tD
accounting firm 会计师事务所 \EVT*v=}/
accounting information 会计信息，会计资料 9=MNuV
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accounting period 会计期间 uhfK \.3
accounting policies 会计政策 D5P-$1KPt
accounting professional bodies 会计职业组织，会计职业团体 E489
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accounting records 会计记录 |7c],SHm
accounting responsibility 会计责任 I!*P' {lh
accounting service 会计服务 (l{8Ix s
accounting standards 会计准则 04Zdg:[3-!
Accounting Standards for Business Enterprises 企业会计准则 Yu _*P-Ja6
accounting system 会计系统 sPvs}}Z]P
accounting treatment 会计处理 ;7:} iKU
accuracy 准确性，精确性 AYfOETz
additional audit procedures 追加审计程序 %"Um8`]FVg
addressee 收件人，收信人 bTimJp
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Administration of State-owned Assets (the～) 国有资产管理局 FXJ0
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administrative laws and regulations 行政法规 hHJvLs>^
adverse impact 不利影响，负面影响 +d\o|}c
adverse opinion 反对意见 z.-yL,Rc`-
advisory group 咨询组，顾问组 ~iH a^i?2*
agency fee 代理费，代理费用 <|_>r`@%l
aggregate 总计，合计为…… ,W)DQwAg
alternation of document and record 变造文件和记录 qP#LJPaS
alternative audit procedures 替代审计程序，备选审计程序
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amend 修改，修订 Tty'ysH
amortisation 摊销 N)g _LL>^
analytical capacity 分析能力 ]j >xQm\
analytical procedures 分析性程序 qSr]d`7@
annual financial statements 年度会计报表，年度财务报表 uE')<fVX(
appendix 附录，附表 yl~;!
applicable 适用的 PzSL E>Q
applicable laws and regulations 适用的法规 dfdK%/' $(
application systems 应用系统 >o1d c*
apply consistently 一贯地执行，一贯地实施 u.X]K:Yow
appropriate 适当的，合适的； kiM:( =5
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appropriate authorization 适当的授权 U| Fqna
appropriateness of audit evidence 审计证据的适当性 (dSYb&]
approval 批准，核准 gx
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assertion (会计报表上的)认定；确认 "D. <~!
assessed level of control risk 对控制风险的评估，控制风险的评估水平 +=E\sEe
asset 资产，财产 hO8xH +;
asset restructuring 资产重组 Nq`;\E. M
assignment of duties 职责的划分 $8eiifj
assistant 助理，助理人员 #G]IEO$M6
associated company 联属公司，联营公司 5HOl~E
association 联合，结合；协会，社团 H^n@9U;[K
assumption 假设，假定 0o>C ,
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at a given date 在某一特定时日
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attestation 鉴证，公证 )]C]K B
attestation service 鉴证服务 )^o. H~Pv
audit adjustment 审计调整 GO"|^W
audit areas 审计领域 n o<$=(11i
audit conclusion 审计结论 iZn0B5]ikj
audit effectiveness 审计效果 ^>l <)$s
audit efficiency 审计效率 7o +L
audit engagement letter 审计业务约定书 B3ItZojAuw
audit evidence 审计证据 k^%=\c
audit fee 审计费 p }! i _P
audit files 审计档案 `r1}:`.m,
audit findings 审计中发现的事项 +I3V fv
audit implementation stage 审计实施阶段 $}W T"K
audit mark 审计标识 ,K,st+s|
audit materiality 审计重要性 pL{oVk#,
audit method 审计方法 A3/[9}(U
audit objective 审计目标，审计目的 }2; P`s
audit of financial statements 会计报表审计，财务报表审计 @)h>vg
audit opinion 审计意见 LMoZ
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audit period 被审计期间，被审计年度 0}<blU
audit plan 审计计划 EF
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audit planning 编制审计计划，制定审计计划，审计计划 {`SMxDevc}
audit planning stage 审计计划阶段 .S|7$_9;b
audit procedure 审计程序
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audit programme 审计程序表，具体审计计划 %.=}v7&<z
audit report 审计报告 ~ 4~r
audit report with a disclaimer of opinion 拒绝表示意见审计报告 _"
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audit report with a qualified opinion 有保留意见的审计报告 ( 5! '42
audit report with an adverse opinion 否定意见的审计报告 }lp37,
audit report with dual dates 双重日期审计报告 Un K7&Uo
audit reporting stage 审计报告阶段 bI
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audit responsibility 审计责任 ,7@\e &/&
audit results 审计结果
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audit risk 审计风险 u1X^#K$nu'
audit sampling 审计抽样 ;B 8Q,.t>x
audit sampling techniques 审计抽样方法，审计抽样技术 GrG'G(NQ
audit strategies 审计策略 e7GYz7
audit summary 审计总结，审计小结 n{TWdC
audit team 审计小组 3&})gU&a
audit test 审计测试 ~o _JZ:
audit trail 审计轨迹 2ul
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audit work 审计工作 4q] 6[/
audit working paper 审计工作底稿 nBk&+SN
audited financial statement 审计会计报表，已审计财务报表 k 'O.1
Auditing Guidelines (the～) 审计规范指南 C,+
auditing standards 审计准则 BmV
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audit-oriented working paper (审计)业务类工作底稿 '/xynk%)xw
authorisation 授权 l jK? 2z>
authorisation of transaction 交易的授权 Y!x PmL^]?
availability 可获得性 B{Vc-qJ
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balance 余额；差额；平衡 7k*
balance sheet 资产负债表 y\_ +,G0
bank 银行 jm%s#`)g
bank account 银行账户，银行户头 "yQBHYP
bank statement 银行对账单 (NFrZ0
barter transaction 易货交易，以物换物交易 `D%i`"~Lf&
basis of audit 审计依据 -OJ <Lf+"=
basis of preparation (会计报表的)编制基础 )
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book of account 账目，账簿 .;
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borrowing 借款，贷款，借债 q!Ek
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branch 分支，分支机构，分店 R-m5(
brought forward (账户余额等的)承上年，承上期，承上页 A2gFY}
budget 预算 $CMye; yL
building 建筑物；大楼 V$hL\ `e
business conditions 业务情况，经营情况 _{'[Uf/l
business licence (企业等的)营业执照 0M;g&&mF
business relation 业务关系 ZS+m}.,whQ
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