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 ETS Bd[
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ability to continue as a going concern 持续经营能力 o F]0o`U&a
acceptability 可接受性，可接受程度 YXrTm[P
acceptable level of detection risk 检查风险的可接受水平 5{,/m"-
acceptance of engagement 接受委托 d
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accepting the engagement for the first time 首次接受委托 >W.Pg`'D
access to asset 对资产的接触 #96E^%:zL
according to 根据，依据，依照 kn+`2-0
account balance 账户余额 a 3R#Bg(
account for 对……进行会计处理，核算；解释 f]T#q@|lE
accounting 会计，会计学 -M%n<,XN0
accounting advisory serve 会计咨询服务 U+~0m!|4
accounting firm 会计师事务所 h(GgkTj4+
accounting information 会计信息，会计资料 |5e/ .T$
accounting period 会计期间 ^YenS6`F
accounting policies 会计政策 NkNw9?: #4
accounting professional bodies 会计职业组织，会计职业团体 lG%oqxJ+ L
accounting records 会计记录 3|9) A+,#
accounting responsibility 会计责任
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accounting service 会计服务 ^tc@bsUF
accounting standards 会计准则 OR1X Qij
Accounting Standards for Business Enterprises 企业会计准则 UbY-)9==
accounting system 会计系统 _)2N Fq
accounting treatment 会计处理 [7|}h/
accuracy 准确性，精确性
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additional audit procedures 追加审计程序 N+HN~'8r
addressee 收件人，收信人 2NIK0% 6
Administration of State-owned Assets (the～) 国有资产管理局 ,dzbI{@ 6
administrative laws and regulations 行政法规 ;#` Z(A }
adverse impact 不利影响，负面影响 cg1 <
adverse opinion 反对意见 i1FFf[[ L
advisory group 咨询组，顾问组 f
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agency fee 代理费，代理费用 *bmk(%g
aggregate 总计，合计为…… kl3#& >e
alternation of document and record 变造文件和记录 S U2`H7C*
alternative audit procedures 替代审计程序，备选审计程序 ;Jv)J3y
amend 修改，修订 2}~1poyi>
amortisation 摊销 @h l5^d"l
analytical capacity 分析能力 ;[g v -H
analytical procedures 分析性程序 [A*v l9=
annual financial statements 年度会计报表，年度财务报表 jpm}EOq<%
appendix 附录，附表 " o;l8$)VL
applicable 适用的 t8]u#bx"?
applicable laws and regulations 适用的法规 *7BY$ q
application systems 应用系统 KW+ ^9&lA
apply consistently 一贯地执行，一贯地实施 t( p
appropriate 适当的，合适的；
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appropriate authorization 适当的授权 w
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appropriateness of audit evidence 审计证据的适当性 }-:
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approval 批准，核准 ]$0{PBndW
assertion (会计报表上的)认定；确认
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assessed level of control risk 对控制风险的评估，控制风险的评估水平 YA{Kg c^
asset 资产，财产 '~liDz*O
asset restructuring 资产重组 W!XFa
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assignment of duties 职责的划分 Ls*.=ARq
assistant 助理，助理人员 P63z8 ^y
associated company 联属公司，联营公司 5XFhjVmEL
association 联合，结合；协会，社团 C:EF(/>+-
assumption 假设，假定 ;PG'em
at a given date 在某一特定时日 N;r,B
attestation 鉴证，公证 rAP+nh ans
attestation service 鉴证服务 ,_\h)R_
audit adjustment 审计调整 PCt&66F
audit areas 审计领域 `1M_rG1/+
audit conclusion 审计结论 6Oo'&3
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audit effectiveness 审计效果 Qbt
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audit efficiency 审计效率 IK~ur\3
audit engagement letter 审计业务约定书 zs[t<` 2
audit evidence 审计证据 3i35F.=X,
audit fee 审计费 47$JN}qI0
audit files 审计档案 z-krL: A
audit findings 审计中发现的事项 =jg!@H=_i
audit implementation stage 审计实施阶段 r8^1JJ~\
audit mark 审计标识 1;ZEuO
audit materiality 审计重要性 %4n=qK9T 5
audit method 审计方法 F^A1 'J
audit objective 审计目标，审计目的 (:-DuUt
audit of financial statements 会计报表审计，财务报表审计 "]zq<LmX
audit opinion 审计意见 ,,fL K1
audit period 被审计期间，被审计年度 Pvbw>k;
audit plan 审计计划 b*P \a
audit planning 编制审计计划，制定审计计划，审计计划 ag|d_;
audit planning stage 审计计划阶段 K{ q(/>:
audit procedure 审计程序 ^B1vvb
audit programme 审计程序表，具体审计计划 nqiy)ZN#R
audit report 审计报告 BtU,1`El5
audit report with a disclaimer of opinion 拒绝表示意见审计报告 u"C`S<c
audit report with a qualified opinion 有保留意见的审计报告 aL#b8dCy'
audit report with an adverse opinion 否定意见的审计报告 M&Ycw XV:Z
audit report with dual dates 双重日期审计报告 b-~` A;pr
audit reporting stage 审计报告阶段 V :d/;~
audit responsibility 审计责任 Kq-y1h]7H
audit results 审计结果 2Q1* Xq{
audit risk 审计风险 Y`lC4 * g
audit sampling 审计抽样 _ogT(uYyr
audit sampling techniques 审计抽样方法，审计抽样技术 8&dmH&
audit strategies 审计策略 J8/>b{Y
audit summary 审计总结，审计小结 >OiC].1
audit team 审计小组 QbOm JQ
audit test 审计测试 1AoBsEnd
audit trail 审计轨迹 )o9CFhFB
audit work 审计工作 NbkWy
audit working paper 审计工作底稿 -#)xe W.d
audited financial statement 审计会计报表，已审计财务报表 ] +Gi~
Auditing Guidelines (the～) 审计规范指南 QI`Z[caF
auditing standards 审计准则 E.6^~'/
audit-oriented working paper (审计)业务类工作底稿 m#%5 H
authorisation 授权 #;?z<
authorisation of transaction 交易的授权 u7a 4taM$d
availability 可获得性 D }b+#G(m[
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balance 余额；差额；平衡 tk1qgj E(?
balance sheet 资产负债表 !u4oo-
bank 银行 `33h4G
bank account 银行账户，银行户头 I&>R]DV
bank statement 银行对账单 /\#qz.c2K
barter transaction 易货交易，以物换物交易 E37`g}ZS
basis of audit 审计依据 VZ_ 4B *D
basis of preparation (会计报表的)编制基础 Q#:,s8TW[
book of account 账目，账簿 w9.r`_-
borrowing 借款，贷款，借债 tw*qlb FHv
branch 分支，分支机构，分店 0 w @~ynW[
brought forward (账户余额等的)承上年，承上期，承上页 v,p/r )E
budget 预算 ^f3F~XhY3
building 建筑物；大楼 3f M
business conditions 业务情况，经营情况 +yCIA\i#t6
business licence (企业等的)营业执照 \Sm.]=b r
business relation 业务关系 3+n&Ya1
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