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 <^5Z:n!q
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审计词汇英汉对照 l*d(;AR
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ability to continue as a going concern 持续经营能力 nxnv,AZG
acceptability 可接受性，可接受程度 dMv=gdY
acceptable level of detection risk 检查风险的可接受水平 iT gt}]L
acceptance of engagement 接受委托 qNB<T('
accepting the engagement for the first time 首次接受委托 } v}P
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access to asset 对资产的接触 S2sQO M@
according to 根据，依据，依照 'vbsv T
account balance 账户余额 C
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account for 对……进行会计处理，核算；解释 9PXFRxGA
accounting 会计，会计学 sBvzAVBL
accounting advisory serve 会计咨询服务 r*2+xDoEi
accounting firm 会计师事务所 s >7}zU]
accounting information 会计信息，会计资料 R
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accounting period 会计期间 ~ =M7 3U#
accounting policies 会计政策 [9evz}X
accounting professional bodies 会计职业组织，会计职业团体 PUp6Q;AdQ
accounting records 会计记录 %
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accounting responsibility 会计责任 n8~N$tDU
accounting service 会计服务 N} G[7Rp8l
accounting standards 会计准则 AG`L64B
Accounting Standards for Business Enterprises 企业会计准则 4&<oFW\r
accounting system 会计系统 IA8f*]?
accounting treatment 会计处理 wh$sn:J
accuracy 准确性，精确性 X(
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additional audit procedures 追加审计程序 yVU^M?`#
addressee 收件人，收信人 K[Y I4pt7
Administration of State-owned Assets (the～) 国有资产管理局 jS]ru-5.
administrative laws and regulations 行政法规 md)c0Bg8~
adverse impact 不利影响，负面影响 ^a0um/+M}
adverse opinion 反对意见 :
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advisory group 咨询组，顾问组 `i3NG1
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agency fee 代理费，代理费用 DE}K~}sbd
aggregate 总计，合计为…… Xix L R
alternation of document and record 变造文件和记录 B KCA <
alternative audit procedures 替代审计程序，备选审计程序 AifWf2$S
amend 修改，修订 o4G ?nvK-
amortisation 摊销 HSjlD{R
analytical capacity 分析能力 'N (:@]4N
analytical procedures 分析性程序 a!6{:8Zi0
annual financial statements 年度会计报表，年度财务报表 W <9T0sZ
appendix 附录，附表 SoW9p^H J
applicable 适用的 V\ZG d+?
applicable laws and regulations 适用的法规 BTqS'NuT
application systems 应用系统 I667Gz$j5
apply consistently 一贯地执行，一贯地实施 > kG GR
appropriate 适当的，合适的； ysQ_[
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征用，挪用 !#], hok8X
appropriate authorization 适当的授权 `uv2H$
appropriateness of audit evidence 审计证据的适当性 6 a
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approval 批准，核准 + [iQLM?zo
assertion (会计报表上的)认定；确认 hO\<%0F
assessed level of control risk 对控制风险的评估，控制风险的评估水平 {j.bC@hWw
asset 资产，财产 fiK6 @,
asset restructuring 资产重组 n`? py
assignment of duties 职责的划分 %<\vGqsM
assistant 助理，助理人员 $p1(He0 2
associated company 联属公司，联营公司 1OG x>J6
association 联合，结合；协会，社团 b z`+ k,*
assumption 假设，假定 7Haa;2
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at a given date 在某一特定时日 Y071Y:
attestation 鉴证，公证 y `<*U;xL
attestation service 鉴证服务 zGb|) A~,
audit adjustment 审计调整 hQ,ch[j'
audit areas 审计领域 \j@OZ
audit conclusion 审计结论 {f Py=,>Nb
audit effectiveness 审计效果 y;35WtDVb
audit efficiency 审计效率 Nyku4r0
audit engagement letter 审计业务约定书 Z;h t
audit evidence 审计证据 F&! 6jv
audit fee 审计费 t URu0`](
audit files 审计档案 (!ux+ K
audit findings 审计中发现的事项 b o6d)Q
audit implementation stage 审计实施阶段 ? ^0:3$La
audit mark 审计标识 ep!Rf:
audit materiality 审计重要性 h9 t$Uz^ N
audit method 审计方法 9g9HlB&Ze
audit objective 审计目标，审计目的 UFXaEl}R
audit of financial statements 会计报表审计，财务报表审计 ,82S=N5V!
audit opinion 审计意见 0 z`a1 %U
audit period 被审计期间，被审计年度 Y@;CF
audit plan 审计计划 8H%;W U9-
audit planning 编制审计计划，制定审计计划，审计计划 p)KheLiZ
audit planning stage 审计计划阶段 *z5.vtfu!
audit procedure 审计程序 !{ y@od@T
audit programme 审计程序表，具体审计计划 tIWmp30S
audit report 审计报告 u x=w!y;}
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ()Y~Q(5ji
audit report with a qualified opinion 有保留意见的审计报告 "|x^|n8i
audit report with an adverse opinion 否定意见的审计报告 J4k=A7^N
audit report with dual dates 双重日期审计报告 bBiE
audit reporting stage 审计报告阶段 hCi 60%g/n
audit responsibility 审计责任 2] z 8: a
audit results 审计结果 []\+k31D
audit risk 审计风险 W =D4r
audit sampling 审计抽样 Yk' XGr
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audit sampling techniques 审计抽样方法，审计抽样技术 6/f7<
audit strategies 审计策略 mUNn%E:7@{
audit summary 审计总结，审计小结 .N,bI Qnj
audit team 审计小组 }fp-pe69z
audit test 审计测试 ayn) 5q/z
audit trail 审计轨迹 [@&m4 7
audit work 审计工作 ST|x23|O]
audit working paper 审计工作底稿 n7zm
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audited financial statement 审计会计报表，已审计财务报表 K%,2=.
Auditing Guidelines (the～) 审计规范指南 F|IAiE
auditing standards 审计准则
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audit-oriented working paper (审计)业务类工作底稿 xipU8'ac/
authorisation 授权 0.\/\V:H6
authorisation of transaction 交易的授权 ZJnYIK
availability 可获得性 -"R2
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balance 余额；差额；平衡 YDIG,%uv
balance sheet 资产负债表 .6ylZ
bank 银行 =- 0/k;^
bank account 银行账户，银行户头 )cW#Rwu_A4
bank statement 银行对账单 ~IY %
barter transaction 易货交易，以物换物交易 B~ 'vCuE
basis of audit 审计依据 l3 {-z4mw
basis of preparation (会计报表的)编制基础 -F
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book of account 账目，账簿 TtK [nP
borrowing 借款，贷款，借债 '3R
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branch 分支，分支机构，分店 Z ]A{ d[
brought forward (账户余额等的)承上年，承上期，承上页 N+9VYH"*
budget 预算 S50k>_a;
building 建筑物；大楼 .O DU
business conditions 业务情况，经营情况 sG(~^h J_
business licence (企业等的)营业执照 s%vis{2
business relation 业务关系 ,cX D.y
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