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 {kLGWbo|Q
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审计词汇英汉对照 H]\Zn%.#
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ability to continue as a going concern 持续经营能力 6 P`)%zj
acceptability 可接受性，可接受程度 2X88:
acceptable level of detection risk 检查风险的可接受水平 |<`.fOxJP
acceptance of engagement 接受委托 |xr\H8:(!
accepting the engagement for the first time 首次接受委托 -$ <O\5cAQ
access to asset 对资产的接触 9
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according to 根据，依据，依照 7OVbP%n)d2
account balance 账户余额 h?UVDzI!O
account for 对……进行会计处理，核算；解释 s k 2%
accounting 会计，会计学 2UP,Tgn..
accounting advisory serve 会计咨询服务 Q0_>'sEM
accounting firm 会计师事务所 !&] z*t
accounting information 会计信息，会计资料 "Vd_CO
accounting period 会计期间 K3 mA XC,d
accounting policies 会计政策 OQ4c#V?
accounting professional bodies 会计职业组织，会计职业团体 rrs"N3!aT
accounting records 会计记录 ,Vd7V}t
accounting responsibility 会计责任 n& -496H
accounting service 会计服务 ,xths3.K
accounting standards 会计准则 Uh|>Skic4
Accounting Standards for Business Enterprises 企业会计准则 "DSPPE&[c
accounting system 会计系统 wH"kk4^
accounting treatment 会计处理 W9J1=
accuracy 准确性，精确性
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additional audit procedures 追加审计程序 V+Xl9v 4O
addressee 收件人，收信人 \&}G]
Administration of State-owned Assets (the～) 国有资产管理局 {. k)2{
administrative laws and regulations 行政法规 y/_wx(2
adverse impact 不利影响，负面影响 9 1P4:6
adverse opinion 反对意见 zuL7%qyv
advisory group 咨询组，顾问组 */ OI *{ Q
agency fee 代理费，代理费用 ?\H.S9 CZ^
aggregate 总计，合计为…… rOl6lQW
alternation of document and record 变造文件和记录 +=c am/A
alternative audit procedures 替代审计程序，备选审计程序 ~U}Mv { y
amend 修改，修订 m-1? \bs
amortisation 摊销 Fa3gJ[ZAqf
analytical capacity 分析能力 }fIqH4bp
analytical procedures 分析性程序 s&*yk p
annual financial statements 年度会计报表，年度财务报表 LxJ6M/" .
appendix 附录，附表 &K:' #[3V
applicable 适用的 mVm4fHEYwU
applicable laws and regulations 适用的法规 eZF'C k y
application systems 应用系统 K5ZnS`c;
apply consistently 一贯地执行，一贯地实施
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appropriate 适当的，合适的； 9 Aivf+
征用，挪用 ,EhVSrh)_4
appropriate authorization 适当的授权 w;yx
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appropriateness of audit evidence 审计证据的适当性 ]1fZupM^6
approval 批准，核准 4/wwn6I}G
assertion (会计报表上的)认定；确认 8?jxDW
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assessed level of control risk 对控制风险的评估，控制风险的评估水平 ]TK=>
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asset 资产，财产 )&Z>@S^
asset restructuring 资产重组 DBbc|I/[l
assignment of duties 职责的划分 VEh ]p5D
assistant 助理，助理人员 D6=HYq dj
associated company 联属公司，联营公司 & 5
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association 联合，结合；协会，社团 Sa]Ek*
assumption 假设，假定 rveVCT bC
at a given date 在某一特定时日 L :U4N*
attestation 鉴证，公证 fuSq ={]
attestation service 鉴证服务 Uu2N 9.5
audit adjustment 审计调整 mC(u2
audit areas 审计领域 :|XCnK0
audit conclusion 审计结论 =g0*MZ;"
audit effectiveness 审计效果 8[\ 79|
audit efficiency 审计效率 #)i&DJ^Y
audit engagement letter 审计业务约定书 )|T`17-
audit evidence 审计证据 \j:gr>4
audit fee 审计费 +H y4s[_|
audit files 审计档案 [y{E
audit findings 审计中发现的事项 +rQg7a}
audit implementation stage 审计实施阶段 u
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audit mark 审计标识 )y\BY8
audit materiality 审计重要性 9H$g?';
audit method 审计方法
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audit objective 审计目标，审计目的 sQ(1/"gb
audit of financial statements 会计报表审计，财务报表审计 m'.T2e.u
audit opinion 审计意见 }=pOiILvD
audit period 被审计期间，被审计年度 cHn;}l!I
audit plan 审计计划 S1C^+Sla]
audit planning 编制审计计划，制定审计计划，审计计划 wF;B @
audit planning stage 审计计划阶段 ib Ue*Z["1
audit procedure 审计程序 q }R lo/R
audit programme 审计程序表，具体审计计划 T+W3_xIS X
audit report 审计报告 CveWl$T12
audit report with a disclaimer of opinion 拒绝表示意见审计报告 M7U : g}
audit report with a qualified opinion 有保留意见的审计报告 vU9~[I`^p
audit report with an adverse opinion 否定意见的审计报告 x(yX0 ,P/7
audit report with dual dates 双重日期审计报告 (wlfMiO
audit reporting stage 审计报告阶段 *K!7R2Rat
audit responsibility 审计责任 '^lUL) R
audit results 审计结果 1HXlHic
audit risk 审计风险 ;Bnr=' [
audit sampling 审计抽样 R8{e&n PE
audit sampling techniques 审计抽样方法，审计抽样技术 Bb_}YU2#
audit strategies 审计策略 45r|1<R o
audit summary 审计总结，审计小结 ~"5C${~{
audit team 审计小组 ;: ^ Lv
audit test 审计测试 \SzGzCJ
audit trail 审计轨迹 ${
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audit work 审计工作 z-)*Q
audit working paper 审计工作底稿 $*aE$O6l
audited financial statement 审计会计报表，已审计财务报表 {SH
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Auditing Guidelines (the～) 审计规范指南 G/%Ubi6%
auditing standards 审计准则 IKtiR8
audit-oriented working paper (审计)业务类工作底稿 &V FjH W
authorisation 授权 ${CYDD"mdy
authorisation of transaction 交易的授权 _H/67dcz,
availability 可获得性 dd19
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balance 余额；差额；平衡 :MdEr//w
balance sheet 资产负债表 AAdD\ %JZ
bank 银行 $ #t|(\
bank account 银行账户，银行户头 &:C{/QnA
bank statement 银行对账单 <Q\H
barter transaction 易货交易，以物换物交易 K#iK6)tS
basis of audit 审计依据 +0dQORo
basis of preparation (会计报表的)编制基础 Yo@m50s$
book of account 账目，账簿 f^yw W[dF
borrowing 借款，贷款，借债 +H?<}N*T
branch 分支，分支机构，分店 `Q+
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brought forward (账户余额等的)承上年，承上期，承上页 D@}S t :m}
budget 预算 B>ge,
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building 建筑物；大楼 EK: Y2W Z
business conditions 业务情况，经营情况 okVp\RC
business licence (企业等的)营业执照 } =xI3;7
business relation 业务关系 @yC W8]
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