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 By;{Y[@rS
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审计词汇英汉对照 D/`b ~ Yl
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ability to continue as a going concern 持续经营能力 6DxT(VU}
acceptability 可接受性，可接受程度 *7`amF-
acceptable level of detection risk 检查风险的可接受水平 3bK=Q3N
acceptance of engagement 接受委托 _08y; _S
accepting the engagement for the first time 首次接受委托 ~&7 *<`7{
access to asset 对资产的接触 !#TM%w
according to 根据，依据，依照 =vD}O@tN
account balance 账户余额
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account for 对……进行会计处理，核算；解释 `]$H\gNI[8
accounting 会计，会计学 C %QC^,KL
accounting advisory serve 会计咨询服务
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accounting firm 会计师事务所 JfVGs;
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accounting information 会计信息，会计资料 dz"HO !9
accounting period 会计期间 (@3?JJ]1
accounting policies 会计政策 f eA(Rj
accounting professional bodies 会计职业组织，会计职业团体 eCy]ugsi%
accounting records 会计记录 w<m e(!-'
accounting responsibility 会计责任 Lv<)Dur0K
accounting service 会计服务 MngfXm
accounting standards 会计准则 "S Fs\] Z
Accounting Standards for Business Enterprises 企业会计准则 G&\!!i|IQ
accounting system 会计系统 'l
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accounting treatment 会计处理 c]3^2Ag,
accuracy 准确性，精确性 G1S:hw%rp
additional audit procedures 追加审计程序 Zoyo:vv&
addressee 收件人，收信人 an`
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Administration of State-owned Assets (the～) 国有资产管理局 v>' mW
administrative laws and regulations 行政法规 V?C_PMa
adverse impact 不利影响，负面影响 Jo9!:2?
adverse opinion 反对意见 1IeB_t
advisory group 咨询组，顾问组 7p+uHm
agency fee 代理费，代理费用 9
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aggregate 总计，合计为…… &4V"FHy2
alternation of document and record 变造文件和记录 V1>>]] PS
alternative audit procedures 替代审计程序，备选审计程序 P#x]3j]
amend 修改，修订 (( E5w:=?
amortisation 摊销 QP[`*X
analytical capacity 分析能力 nyr)d% I{
analytical procedures 分析性程序 F<^93a9
annual financial statements 年度会计报表，年度财务报表 fH[:S9@
appendix 附录，附表 Rss=ihlM
applicable 适用的 gA~faje
applicable laws and regulations 适用的法规 f')3~)"
application systems 应用系统 ' $5o5\
apply consistently 一贯地执行，一贯地实施 J6*B=PX=(
appropriate 适当的，合适的； sAKQ.8$h*
征用，挪用 & wG3RR|
appropriate authorization 适当的授权 bmu<V1[W
appropriateness of audit evidence 审计证据的适当性 +H8;*uZ|k,
approval 批准，核准 aShZdeC*f
assertion (会计报表上的)认定；确认 m[ !AOln)
assessed level of control risk 对控制风险的评估，控制风险的评估水平 n:5*Tg9
asset 资产，财产 * S>,5R0k
asset restructuring 资产重组 ]Zz<9zix
assignment of duties 职责的划分 WX9p J9d
assistant 助理，助理人员 `A o;xOJ
associated company 联属公司，联营公司 oO) KhA?
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association 联合，结合；协会，社团 z0m[25FQG
assumption 假设，假定 B\ a#Vtyut
at a given date 在某一特定时日 u #m(Py
attestation 鉴证，公证 ) gq(
attestation service 鉴证服务 dwt< s [k
audit adjustment 审计调整 >5!/&D.q
audit areas 审计领域 _ Oe|ZQ
audit conclusion 审计结论 BA+:}81&<q
audit effectiveness 审计效果 r]vD]
audit efficiency 审计效率 Q`X 5W
audit engagement letter 审计业务约定书 ,*$ /2nB^
audit evidence 审计证据 hT<:)MG)+K
audit fee 审计费 )iG+pP@.@
audit files 审计档案 QU{\ClW/?
audit findings 审计中发现的事项 lZup n?
audit implementation stage 审计实施阶段 {\HE' C/?
audit mark 审计标识 6 }6ky9
audit materiality 审计重要性 8Bnw//_pT
audit method 审计方法 @9rmm)TZ
audit objective 审计目标，审计目的 e[@
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audit of financial statements 会计报表审计，财务报表审计 ~- w
audit opinion 审计意见 !jDqRXi(
audit period 被审计期间，被审计年度 r6-'p0|
audit plan 审计计划 S-:7P.#Q
audit planning 编制审计计划，制定审计计划，审计计划 d4 P0f'.z
audit planning stage 审计计划阶段 (d C<N3
audit procedure 审计程序 It\o b7n
audit programme 审计程序表，具体审计计划 =9;jVaEMJL
audit report 审计报告 = *A_{u;E
audit report with a disclaimer of opinion 拒绝表示意见审计报告 r4c3t,L*$I
audit report with a qualified opinion 有保留意见的审计报告 O
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audit report with an adverse opinion 否定意见的审计报告 r_Rjjo
audit report with dual dates 双重日期审计报告 :6z0Ep"
audit reporting stage 审计报告阶段 # :68}f"$
audit responsibility 审计责任 n~d`PGs?f
audit results 审计结果 B|O/h! H.
audit risk 审计风险 o /fq
audit sampling 审计抽样 2r~ Nh](
audit sampling techniques 审计抽样方法，审计抽样技术 G\H@lFh
audit strategies 审计策略 ?mt$c6-
audit summary 审计总结，审计小结 GfQP@R"
audit team 审计小组 y tml G%
audit test 审计测试 Sg<''pUh
audit trail 审计轨迹 #1zWzt|DW
audit work 审计工作 % KY&E>^
audit working paper 审计工作底稿 9& W\BQ
audited financial statement 审计会计报表，已审计财务报表 'eo2a&S2D
Auditing Guidelines (the～) 审计规范指南 Hf
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auditing standards 审计准则 {Pg7IYjH
audit-oriented working paper (审计)业务类工作底稿 DZXv3gnX
authorisation 授权 A?;/]m;
authorisation of transaction 交易的授权 Drlt xI)
availability 可获得性 y( MF_'l
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balance 余额；差额；平衡 )M]4p6Y
balance sheet 资产负债表 ZF
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bank 银行 A}\Rms 2
bank account 银行账户，银行户头 )}c $ n
bank statement 银行对账单 va; d[D,
barter transaction 易货交易，以物换物交易 'EREut,>'
basis of audit 审计依据 :7Vm]xd}do
basis of preparation (会计报表的)编制基础 Q$,8yTM
book of account 账目，账簿 5H 1(C#|
borrowing 借款，贷款，借债 $Y,]D*|
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branch 分支，分支机构，分店 igz:ek`
brought forward (账户余额等的)承上年，承上期，承上页 D 2
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budget 预算 f8?K_K;\
building 建筑物；大楼 `s:| 4;.
business conditions 业务情况，经营情况 VUF7-C*
business licence (企业等的)营业执照 q{7s.m
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business relation 业务关系 2%W(^Lj
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