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 O<RLw)nzg
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审计词汇英汉对照 P[G.LO
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ability to continue as a going concern 持续经营能力 Mur)'
acceptability 可接受性，可接受程度 N4xC Zb
acceptable level of detection risk 检查风险的可接受水平 6dN W
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acceptance of engagement 接受委托 6XFLWN-)
accepting the engagement for the first time 首次接受委托 Fu z'!
access to asset 对资产的接触 (/^s?`1{N?
according to 根据，依据，依照 xk#q_!(j
account balance 账户余额 x @a3ST KT
account for 对……进行会计处理，核算；解释 z A Z+'9LB
accounting 会计，会计学 ]U,c`?[7#
accounting advisory serve 会计咨询服务 j Q"z\}Wf
accounting firm 会计师事务所 ^?~WIS
accounting information 会计信息，会计资料 BQ;F`!Hx?
accounting period 会计期间 &tJ!cTA.-
accounting policies 会计政策 l B(E:{6OZ
accounting professional bodies 会计职业组织，会计职业团体 Qvx[F:#Tk
accounting records 会计记录 OxC8xB;`
accounting responsibility 会计责任 }MiEbLduN
accounting service 会计服务 38 -vt,|
accounting standards 会计准则 F?Fs x)2k
Accounting Standards for Business Enterprises 企业会计准则 4ZX6 =-u^
accounting system 会计系统 !lnRl8oV
accounting treatment 会计处理 M SnRx*-
accuracy 准确性，精确性 %
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additional audit procedures 追加审计程序 2}BQ=%E!'
addressee 收件人，收信人 Gk r] 8J
Administration of State-owned Assets (the～) 国有资产管理局 . XVW2ISv
administrative laws and regulations 行政法规 vT&)
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adverse impact 不利影响，负面影响 "8-;Dq' +
adverse opinion 反对意见 '|7'd lW
advisory group 咨询组，顾问组 V#P` F X
agency fee 代理费，代理费用 <b,oF]+;z
aggregate 总计，合计为…… QF7 4'
alternation of document and record 变造文件和记录 O u -/dE%
alternative audit procedures 替代审计程序，备选审计程序 og~Uv"&?T
amend 修改，修订 gic!yhs S_
amortisation 摊销 XH`W(
analytical capacity 分析能力 %`# HGji)
analytical procedures 分析性程序 =>LQW;Sj z
annual financial statements 年度会计报表，年度财务报表 %@~;PS3kd
appendix 附录，附表 * q$O6B-
applicable 适用的 # GbfFoE
applicable laws and regulations 适用的法规 Gpb <,v_3
application systems 应用系统 11g_!X -g@
apply consistently 一贯地执行，一贯地实施 v.q`1D1=t
appropriate 适当的，合适的； ;_oJGII?br
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appropriate authorization 适当的授权 e a3f `z
appropriateness of audit evidence 审计证据的适当性 EW~M,+?
approval 批准，核准 s$wIL//=
assertion (会计报表上的)认定；确认 ,s~d39{
assessed level of control risk 对控制风险的评估，控制风险的评估水平 LZI[5tA "
asset 资产，财产 a`*Dq"9pV
asset restructuring 资产重组 xo.k :F
assignment of duties 职责的划分 [a[.tR38e
assistant 助理，助理人员 Zn{Y+ce7d
associated company 联属公司，联营公司 .ED8b5t|
association 联合，结合；协会，社团 sd,KB+)
assumption 假设，假定 #W lTE&
at a given date 在某一特定时日 Klj -dz
attestation 鉴证，公证 k5@
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attestation service 鉴证服务 uz
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audit adjustment 审计调整 3Jh!YzI8
audit areas 审计领域 ]5',`~jkF
audit conclusion 审计结论 /=K(5X
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audit effectiveness 审计效果 R8 %%EEB
audit efficiency 审计效率 "sU jJ|
audit engagement letter 审计业务约定书 6 BdK)s
audit evidence 审计证据 f6])M)
audit fee 审计费 _C
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audit files 审计档案 2/>u8j
audit findings 审计中发现的事项 *w`_(X f
audit implementation stage 审计实施阶段 /iw$\ F |8
audit mark 审计标识 i1 >oRT{Z
audit materiality 审计重要性 .gclE~h.
audit method 审计方法 $V\Dl]a1
audit objective 审计目标，审计目的 yBl9 a-2A
audit of financial statements 会计报表审计，财务报表审计 %5 ovW<E:
audit opinion 审计意见 k4-S
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audit period 被审计期间，被审计年度 vs%d}]v
audit plan 审计计划 :LxsiDrF[
audit planning 编制审计计划，制定审计计划，审计计划 )&s9QBo {b
audit planning stage 审计计划阶段 PSHzB!
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audit procedure 审计程序 {%+UQ!]d8
audit programme 审计程序表，具体审计计划 NA!?.zn
audit report 审计报告 W QqOXF
audit report with a disclaimer of opinion 拒绝表示意见审计报告 HJ+ Q7)
audit report with a qualified opinion 有保留意见的审计报告 O)8$aAJ)V
audit report with an adverse opinion 否定意见的审计报告 L-DL)8;`
audit report with dual dates 双重日期审计报告 {WvYb,
audit reporting stage 审计报告阶段 QJF_ "
audit responsibility 审计责任 g% _ 3
audit results 审计结果 +.-g`Vyz*
audit risk 审计风险 <%N*IE"q
audit sampling 审计抽样
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audit sampling techniques 审计抽样方法，审计抽样技术 \gFV6 H?`
audit strategies 审计策略 O<P(UT"
audit summary 审计总结，审计小结 +yI2G!
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audit team 审计小组 >+9:31
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audit test 审计测试 ?3y>K!D(A
audit trail 审计轨迹 L _Xbca=
audit work 审计工作 GDQQ4-|O
audit working paper 审计工作底稿 lFN|)(X
audited financial statement 审计会计报表，已审计财务报表 qH4+i STnV
Auditing Guidelines (the～) 审计规范指南 *| as-!${k
auditing standards 审计准则 "BZL*hHq
audit-oriented working paper (审计)业务类工作底稿 m(w 9s;<
authorisation 授权 J -z <&9
authorisation of transaction 交易的授权 fb[? sc
availability 可获得性 F<4>g+A
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balance 余额；差额；平衡 w
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balance sheet 资产负债表 O$7cN\Z
bank 银行 Z.b?Jzj
bank account 银行账户，银行户头 FA{'Ki`
bank statement 银行对账单 _`lPLBr6
barter transaction 易货交易，以物换物交易 B:VGa<lx5
basis of audit 审计依据 cI'su?
basis of preparation (会计报表的)编制基础 /5X_gjOL,
book of account 账目，账簿 ~t<uX "K
borrowing 借款，贷款，借债 quS]26wQz
branch 分支，分支机构，分店 vDIsawbHD
brought forward (账户余额等的)承上年，承上期，承上页 ^" iJ
budget 预算 `LNKbTc[m
building 建筑物；大楼
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business conditions 业务情况，经营情况 hd W7Qck "
business licence (企业等的)营业执照 ?-'G
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business relation 业务关系 nG%<n
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