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 jNxTy UU
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审计词汇英汉对照 F,vkk{Z>
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ability to continue as a going concern 持续经营能力 SB%D%Zx6'%
acceptability 可接受性，可接受程度 7b Ywh 8
acceptable level of detection risk 检查风险的可接受水平 ?[#w*Am7
acceptance of engagement 接受委托 o;c"-^>
accepting the engagement for the first time 首次接受委托 {n>.Y -=
access to asset 对资产的接触 Qw_uw QZ)
according to 根据，依据，依照
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account balance 账户余额 p+g=Z <?`
account for 对……进行会计处理，核算；解释 .?:#<=1
accounting 会计，会计学 i).Vu}W#S
accounting advisory serve 会计咨询服务 MO0t
accounting firm 会计师事务所 <5L99<E
accounting information 会计信息，会计资料 \asn^V@"zz
accounting period 会计期间 $j,$O>V
accounting policies 会计政策 `Fcr `[
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 #i~P])%gNP
accounting responsibility 会计责任 -
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accounting service 会计服务 wMkHx3XD
accounting standards 会计准则 1E$\&*(
Accounting Standards for Business Enterprises 企业会计准则 OM.-apzC
accounting system 会计系统 {_tq6ja-<
accounting treatment 会计处理 Qc Wg
accuracy 准确性，精确性
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additional audit procedures 追加审计程序 N?c~AEk9U
addressee 收件人，收信人 Qz=e'H
Administration of State-owned Assets (the～) 国有资产管理局 0(o 2<d7
administrative laws and regulations 行政法规 ;8=Bee4
adverse impact 不利影响，负面影响 }\m.~$|[
adverse opinion 反对意见
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advisory group 咨询组，顾问组 h% >ZN-K)
agency fee 代理费，代理费用 /w?zO ,!
aggregate 总计，合计为…… <:AA R2=
alternation of document and record 变造文件和记录 .0,G4k/yv
alternative audit procedures 替代审计程序，备选审计程序 uj)vh
amend 修改，修订 }!xc@
amortisation 摊销 @u$NB3
analytical capacity 分析能力 l`#rhuy`
analytical procedures 分析性程序 gs+n J+b
annual financial statements 年度会计报表，年度财务报表 Cn=#oE8(A
appendix 附录，附表 S *n5d >;
applicable 适用的 |;:Kn*0/]
applicable laws and regulations 适用的法规 m 2~`EL>
application systems 应用系统 <FR!x#!
apply consistently 一贯地执行，一贯地实施 'uzHI@i
appropriate 适当的，合适的； i<$?rB!i<1
征用，挪用 @r<2]RXlc
appropriate authorization 适当的授权 .Erv\lv*
appropriateness of audit evidence 审计证据的适当性 ^f N/
approval 批准，核准 N
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assertion (会计报表上的)认定；确认 tSni[,4K q
assessed level of control risk 对控制风险的评估，控制风险的评估水平 D?dS/agA
asset 资产，财产 <8~c7kT '
asset restructuring 资产重组 >;"% Db
assignment of duties 职责的划分 Vo[.^0
assistant 助理，助理人员 Vxo?%Dj
associated company 联属公司，联营公司 Zqf
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association 联合，结合；协会，社团 lt rti.&
assumption 假设，假定 H`k
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at a given date 在某一特定时日 V:t{m u5j
attestation 鉴证，公证 ]N\D^`iQ
attestation service 鉴证服务 mY fHBW:
audit adjustment 审计调整 fg , vTpBk
audit areas 审计领域 \' zloBU
audit conclusion 审计结论 Wm}T=L`
audit effectiveness 审计效果 (I6Q"&h]
audit efficiency 审计效率 OK-*TPrc
audit engagement letter 审计业务约定书 A:4&XRYZY
audit evidence 审计证据 &*8.%qe;
audit fee 审计费 yXIJeo"
audit files 审计档案 QxbG-B^)=
audit findings 审计中发现的事项 `c ^ ">L
audit implementation stage 审计实施阶段 d~6UJ=]@8
audit mark 审计标识 ?.-+U~
audit materiality 审计重要性 <3ep5` 1
audit method 审计方法 uwi.Sg11
audit objective 审计目标，审计目的 6uUz ky
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 E:B< _
audit period 被审计期间，被审计年度 Rxr?T-
audit plan 审计计划 (i\{hq/
audit planning 编制审计计划，制定审计计划，审计计划 ml)\R L
audit planning stage 审计计划阶段 =b"{*Heuw
audit procedure 审计程序 GbQg(%2F
audit programme 审计程序表，具体审计计划 gw">x t5
audit report 审计报告 *q\>DE=7
audit report with a disclaimer of opinion 拒绝表示意见审计报告 'ahZ*@kr
audit report with a qualified opinion 有保留意见的审计报告 u^i3 @JuX
audit report with an adverse opinion 否定意见的审计报告 '"c`[L7Wn
audit report with dual dates 双重日期审计报告 Hj1?c,mo4
audit reporting stage 审计报告阶段 *aFh*-Sj2I
audit responsibility 审计责任
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audit results 审计结果
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audit risk 审计风险 x& JD
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audit sampling 审计抽样 YUTh*`
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audit sampling techniques 审计抽样方法，审计抽样技术 X $~T*l0
audit strategies 审计策略 wi%ls8F
audit summary 审计总结，审计小结 !?J- Y
audit team 审计小组 ?I+$KjE +
audit test 审计测试 B> S> t5$
audit trail 审计轨迹 eHIcfp@&
audit work 审计工作 ]
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audit working paper 审计工作底稿 S{)K_x
audited financial statement 审计会计报表，已审计财务报表 uvR l`"Y
Auditing Guidelines (the～) 审计规范指南 p)z#%BY56
auditing standards 审计准则 R?#=^ $7U
audit-oriented working paper (审计)业务类工作底稿 0N]\f.=`
authorisation 授权 RU/SJ 1wM"
authorisation of transaction 交易的授权 {: \LFB_
availability 可获得性 ~gQYgv<7
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balance 余额；差额；平衡 0DnOO0Nc
balance sheet 资产负债表 xzF Q)t&
bank 银行 0` v-pL0|
bank account 银行账户，银行户头 %h, &N D
bank statement 银行对账单 'R- g:X\{
barter transaction 易货交易，以物换物交易 ^qVBg BPb
basis of audit 审计依据 O:~J_Wwl!
basis of preparation (会计报表的)编制基础 ZCBF &.!
book of account 账目，账簿 @)!N{x?
borrowing 借款，贷款，借债 =\MA z[IDj
branch 分支，分支机构，分店 5eyB\>k,
brought forward (账户余额等的)承上年，承上期，承上页 pp{p4Z
budget 预算 R>5Xv%R
building 建筑物；大楼 d.Ccc/1-
business conditions 业务情况，经营情况 XWNo)#_
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business licence (企业等的)营业执照 cF
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business relation 业务关系 Jk7 Am-.0
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