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 JW Ye~
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审计词汇英汉对照 G.^) 5!By
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ability to continue as a going concern 持续经营能力 NbTaI{r
acceptability 可接受性，可接受程度 ck%YEMs
acceptable level of detection risk 检查风险的可接受水平 @}:E{J#g
acceptance of engagement 接受委托 /]_|uN)Q
accepting the engagement for the first time 首次接受委托 LnKgT 1
access to asset 对资产的接触 K0>+-p oL
according to 根据，依据，依照 NL> Trv5
account balance 账户余额 c9o]w8p/
account for 对……进行会计处理，核算；解释 D[?;+g/
accounting 会计，会计学 @ x
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accounting advisory serve 会计咨询服务 ?Z_T3/ f
accounting firm 会计师事务所 o A BrhK
accounting information 会计信息，会计资料 Z^z{,
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accounting period 会计期间 ?QzL#iO }h
accounting policies 会计政策 Yh!=mW!OY
accounting professional bodies 会计职业组织，会计职业团体 PH%'^YA l7
accounting records 会计记录 &
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accounting responsibility 会计责任 _p5#`
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accounting service 会计服务 W h)
accounting standards 会计准则 p5tb=Zg_
Accounting Standards for Business Enterprises 企业会计准则 !LM`2|3$
accounting system 会计系统 z i3v, Kq
accounting treatment 会计处理 ]s\vc:cc?
accuracy 准确性，精确性 4}k@p>5v'
additional audit procedures 追加审计程序 c"-X : m"
addressee 收件人，收信人 c*.
Administration of State-owned Assets (the～) 国有资产管理局 Y]KHC Y
administrative laws and regulations 行政法规 od 5nRb
adverse impact 不利影响，负面影响 :" Otsb7
adverse opinion 反对意见 2G$p x
advisory group 咨询组，顾问组 r5ldK?=k+*
agency fee 代理费，代理费用 7<*0fy5n n
aggregate 总计，合计为…… 8a`3eM~?[
alternation of document and record 变造文件和记录 .r{t&HO;Y
alternative audit procedures 替代审计程序，备选审计程序 ej@4jpHQN
amend 修改，修订 ib#rT {e
amortisation 摊销 9#:fQ!3`
analytical capacity 分析能力 7)5G 1
analytical procedures 分析性程序 nDO
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annual financial statements 年度会计报表，年度财务报表 ]u!s-=3s
appendix 附录，附表 \8!CKnfs
applicable 适用的 FeMgn`q
applicable laws and regulations 适用的法规 =0] K(p,
application systems 应用系统 dO%f ;m>#
apply consistently 一贯地执行，一贯地实施 i!*<LIq
appropriate 适当的，合适的； s>I]_W)Pt
征用，挪用 ?d%{-
appropriate authorization 适当的授权 utuWFAGn A
appropriateness of audit evidence 审计证据的适当性 Zi+F IQ(
approval 批准，核准 %K')_NS@
assertion (会计报表上的)认定；确认 }4!}vkV x
assessed level of control risk 对控制风险的评估，控制风险的评估水平 xv l{o
asset 资产，财产 fs;\_E[)
asset restructuring 资产重组 ^67}&O^1 ,
assignment of duties 职责的划分 )Z1&`rv
assistant 助理，助理人员
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associated company 联属公司，联营公司 `|>]P"9yp
association 联合，结合；协会，社团 h&CZN !
assumption 假设，假定 ~!~i_L\V
at a given date 在某一特定时日 2t_g\Q
attestation 鉴证，公证 XPqGv=CN
attestation service 鉴证服务 3^% 2,
audit adjustment 审计调整 5I1YB+$}e
audit areas 审计领域 }|2A6^FH.
audit conclusion 审计结论 uA [
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audit effectiveness 审计效果 Qs
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audit efficiency 审计效率 mj e9i
audit engagement letter 审计业务约定书 KYw7Jx`l
audit evidence 审计证据 \V!{z;.fA
audit fee 审计费 W)bSLD
audit files 审计档案 0$c(<+D
audit findings 审计中发现的事项 6`Y:f[VB
audit implementation stage 审计实施阶段 Gv G8s6IZ
audit mark 审计标识 >A X_"Q~
audit materiality 审计重要性
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audit method 审计方法 PNo:[9`S;m
audit objective 审计目标，审计目的 mY/"rm
audit of financial statements 会计报表审计，财务报表审计 YcX"Z~O6j=
audit opinion 审计意见 Jh=.}FXnjL
audit period 被审计期间，被审计年度 |yO%w #
audit plan 审计计划 m4oj1h_4
audit planning 编制审计计划，制定审计计划，审计计划 G .<0^q,
audit planning stage 审计计划阶段 ,(Zxd4?y
audit procedure 审计程序 (|Gwg \r
audit programme 审计程序表，具体审计计划 `<d.I%}
audit report 审计报告 `r-Jy{!y4
audit report with a disclaimer of opinion 拒绝表示意见审计报告 EC8Z. Uu
audit report with a qualified opinion 有保留意见的审计报告 9uWg4U
audit report with an adverse opinion 否定意见的审计报告 L
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audit report with dual dates 双重日期审计报告 $Z]@N
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audit reporting stage 审计报告阶段 5o 5DG
audit responsibility 审计责任 ;@ixrj0u
audit results 审计结果 Pk yX,mr#1
audit risk 审计风险 1c#\CO1l
audit sampling 审计抽样 ;f[##=tm
audit sampling techniques 审计抽样方法，审计抽样技术 P HOngn
audit strategies 审计策略 f!yl&ulKU
audit summary 审计总结，审计小结 #~/9cVm$
audit team 审计小组 z-kv{y*Hu
audit test 审计测试 qOy(dG g
audit trail 审计轨迹 G \MeJSt*
audit work 审计工作 DoFe:+_U3
audit working paper 审计工作底稿 7L&,Na
audited financial statement 审计会计报表，已审计财务报表 Z T*}KJm
Auditing Guidelines (the～) 审计规范指南 pXl qE,
auditing standards 审计准则 R[l`# I
audit-oriented working paper (审计)业务类工作底稿 W[DoQ @ q
authorisation 授权 v{|y,h&]a
authorisation of transaction 交易的授权 n:wAxU
availability 可获得性 Gr&e]M[ l
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balance 余额；差额；平衡 @]#[TbNo
balance sheet 资产负债表
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bank 银行 zLe(#8G
bank account 银行账户，银行户头 '@+q_v@Jl
bank statement 银行对账单 U4-RI]Cpf
barter transaction 易货交易，以物换物交易 dl8f]y#Q
basis of audit 审计依据 ^&86 VBP
basis of preparation (会计报表的)编制基础
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book of account 账目，账簿 k
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borrowing 借款，贷款，借债 j*|0#q;e6
branch 分支，分支机构，分店 t^K Qv ~
brought forward (账户余额等的)承上年，承上期，承上页 klAlS%
budget 预算 qonStIP
building 建筑物；大楼 k3t]lG p
business conditions 业务情况，经营情况 u? >x
business licence (企业等的)营业执照 C.#Ha-@uz
business relation 业务关系 W&cs&>F#
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