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 >^#OtFHuT)
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ability to continue as a going concern 持续经营能力 T~%}(0=m
acceptability 可接受性，可接受程度 M{U {iS
acceptable level of detection risk 检查风险的可接受水平 wD}ojA&DU
acceptance of engagement 接受委托 sh []OSM
accepting the engagement for the first time 首次接受委托 vc.:du
access to asset 对资产的接触 @add'>)
according to 根据，依据，依照 EG<YxN X,
account balance 账户余额 \atztC{-L>
account for 对……进行会计处理，核算；解释 b[Z5:[@\#
accounting 会计，会计学 &Q>)3] |p
accounting advisory serve 会计咨询服务 6#S}EaWf
accounting firm 会计师事务所 B+G,v:)R6z
accounting information 会计信息，会计资料 ( f DA
accounting period 会计期间 bT|N Z!V
accounting policies 会计政策 R;9H`L/>
accounting professional bodies 会计职业组织，会计职业团体 1Ih.?7}
accounting records 会计记录 usb.cE3 z
accounting responsibility 会计责任
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accounting service 会计服务 2ZMYA=[!
accounting standards 会计准则 -LF0% G
Accounting Standards for Business Enterprises 企业会计准则 F
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accounting system 会计系统 <szD"p|K
accounting treatment 会计处理 V `OeJVe
accuracy 准确性，精确性 DPuz'e*
additional audit procedures 追加审计程序 +.N3kH
addressee 收件人，收信人 SG1o< #>
Administration of State-owned Assets (the～) 国有资产管理局 R u^v!l`!7
administrative laws and regulations 行政法规 x!k lnpGp
adverse impact 不利影响，负面影响 Y>KRI2](<
adverse opinion 反对意见 tGGv 2TCEy
advisory group 咨询组，顾问组 aRBTuLa)fo
agency fee 代理费，代理费用 s#,
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aggregate 总计，合计为…… w
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alternation of document and record 变造文件和记录 OhmKjY/}
alternative audit procedures 替代审计程序，备选审计程序 BJI}gm2y
amend 修改，修订 Ue:'55
amortisation 摊销 lv_|ws
analytical capacity 分析能力 [6@{^
analytical procedures 分析性程序 /+\m7I S
annual financial statements 年度会计报表，年度财务报表 q\Cg2[nn2
appendix 附录，附表 Ekx 3GM_]
applicable 适用的 ]3@6o*R;
applicable laws and regulations 适用的法规 csg :# -gE
application systems 应用系统 G}aw{Vbg_
apply consistently 一贯地执行，一贯地实施 tlw$/t Ma
appropriate 适当的，合适的； 3$E w55
征用，挪用 - TKS`,#
appropriate authorization 适当的授权 -%]O-'
appropriateness of audit evidence 审计证据的适当性 k=,,s(]tx
approval 批准，核准 =5NrkCk#V
assertion (会计报表上的)认定；确认 c"OBm#
assessed level of control risk 对控制风险的评估，控制风险的评估水平 +g_+JLQ
asset 资产，财产 2j_YH v$I
asset restructuring 资产重组 -.A%c(|Q
assignment of duties 职责的划分 Jz D
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assistant 助理，助理人员 _@CY_` a
associated company 联属公司，联营公司 Fy|tKMhnc
association 联合，结合；协会，社团 )Lht}I ]:
assumption 假设，假定 Dm=t`_DL8
at a given date 在某一特定时日 #L}Y Z
attestation 鉴证，公证 6AeX$>k+
attestation service 鉴证服务 h^klP: Q
audit adjustment 审计调整 {UpHHH:X#
audit areas 审计领域 wjk-$p
audit conclusion 审计结论 hzIP ?0^E
audit effectiveness 审计效果 " , c1z\
audit efficiency 审计效率 >$,A [|R
audit engagement letter 审计业务约定书 QjH;'OVt
audit evidence 审计证据 <
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audit fee 审计费 dkTj
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audit files 审计档案 H.EgL@;mb
audit findings 审计中发现的事项 c"BFkw
audit implementation stage 审计实施阶段 3V:{_~~
audit mark 审计标识 [(v?Z`cX\
audit materiality 审计重要性 [:gPp)f,
audit method 审计方法 ~Ze F5
audit objective 审计目标，审计目的 ,i>u>YNZ
audit of financial statements 会计报表审计，财务报表审计 x2p}0N
audit opinion 审计意见 Jlw<% }r
audit period 被审计期间，被审计年度 Wz)O,X^
audit plan 审计计划 !mNXPqnN
audit planning 编制审计计划，制定审计计划，审计计划 (_G&S~@.
audit planning stage 审计计划阶段 fE"Q:K6r2
audit procedure 审计程序 C"bG?M b
audit programme 审计程序表，具体审计计划 f8`K8Y]4
audit report 审计报告 z @\C/wX
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ,KvF:xqA
audit report with a qualified opinion 有保留意见的审计报告 Df;EemCh
audit report with an adverse opinion 否定意见的审计报告 ( ON n{12Q
audit report with dual dates 双重日期审计报告 ylm*a74-X
audit reporting stage 审计报告阶段 hwF9LD~^
audit responsibility 审计责任 l` 9<m L
audit results 审计结果 C?@vB M}
audit risk 审计风险 yl| ?+
audit sampling 审计抽样 #m_3l s}W$
audit sampling techniques 审计抽样方法，审计抽样技术 ]v=*WK
audit strategies 审计策略 +2%ih !
audit summary 审计总结，审计小结 4;anoqiG\
audit team 审计小组 WP)r5;Hv`
audit test 审计测试 5W/!o&x~7
audit trail 审计轨迹 hE>ux "_2/
audit work 审计工作 }{>)2S
audit working paper 审计工作底稿 O@;
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audited financial statement 审计会计报表，已审计财务报表 e~tgd8a2a
Auditing Guidelines (the～) 审计规范指南 4yhan/zA
auditing standards 审计准则 m0xL'g6F
audit-oriented working paper (审计)业务类工作底稿 =O= 0 D
authorisation 授权 Jt79M(Hp!
authorisation of transaction 交易的授权 d-e6hI 4b
availability 可获得性 u C{qaMQ
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balance 余额；差额；平衡 z%xWP&3%"
balance sheet 资产负债表 /Q h
bank 银行 Oax *3TD
bank account 银行账户，银行户头 -# 0(Jm '
bank statement 银行对账单 +<5q8{]Pk
barter transaction 易货交易，以物换物交易 8bQ\7jb
basis of audit 审计依据 Vf km{*t)
basis of preparation (会计报表的)编制基础
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book of account 账目，账簿 3vx5dUgl,
borrowing 借款，贷款，借债 8U,VpuQ:
branch 分支，分支机构，分店 ^%(HZ'$wC
brought forward (账户余额等的)承上年，承上期，承上页 npsDy&
budget 预算 %@/
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building 建筑物；大楼 2'O2n]{
business conditions 业务情况，经营情况 3m
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business licence (企业等的)营业执照 \Fd6Q_
business relation 业务关系 f4A;v|5_
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