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 p=_XMh`;
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审计词汇英汉对照 $rpTs?j*K$
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ability to continue as a going concern 持续经营能力 of'ZNQ/
acceptability 可接受性，可接受程度 e@:P2(WW l
acceptable level of detection risk 检查风险的可接受水平 :\+
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acceptance of engagement 接受委托 )0U 3w#,JQ
accepting the engagement for the first time 首次接受委托 12tJrS*Z
access to asset 对资产的接触 wHOlj)CZ
according to 根据，依据，依照 =qp}p'BYe
account balance 账户余额 / }nrF4S
account for 对……进行会计处理，核算；解释 =l8!VJa
accounting 会计，会计学 <cDKGd
accounting advisory serve 会计咨询服务 O| 1f ^_S/
accounting firm 会计师事务所 8{G?92
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accounting information 会计信息，会计资料 \U!@OX.R'M
accounting period 会计期间 F8[B^alAe
accounting policies 会计政策 1J-Qh<Q
accounting professional bodies 会计职业组织，会计职业团体 m +Q5vkW
accounting records 会计记录 Fo e>}6~{?
accounting responsibility 会计责任 XatA8(_,5
accounting service 会计服务
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accounting standards 会计准则 &gA6+b'
Accounting Standards for Business Enterprises 企业会计准则 .lvI8Jf~X
accounting system 会计系统 ;v,9 v;T
accounting treatment 会计处理 5>ADw3z'
accuracy 准确性，精确性 A-a17}fta
additional audit procedures 追加审计程序 ~IlF*Zz#}6
addressee 收件人，收信人 DIG0:)4R.
Administration of State-owned Assets (the～) 国有资产管理局 , G[r+4|h
administrative laws and regulations 行政法规
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adverse impact 不利影响，负面影响 oNuPP5d[]
adverse opinion 反对意见 \-Iny=$
advisory group 咨询组，顾问组 YgfSC}a
agency fee 代理费，代理费用 NV} RRs
aggregate 总计，合计为…… CJ9cCtA
alternation of document and record 变造文件和记录 1KTabj/C
alternative audit procedures 替代审计程序，备选审计程序 aJ :A%+1
amend 修改，修订 (VYR!(17
amortisation 摊销 U#;51 _
analytical capacity 分析能力 `E} p77
analytical procedures 分析性程序 =PNdP
annual financial statements 年度会计报表，年度财务报表 _{6,.TN
appendix 附录，附表 0 1LZE,.
applicable 适用的 i1qS ns
applicable laws and regulations 适用的法规 p-5P as
application systems 应用系统 FOCoiocPi
apply consistently 一贯地执行，一贯地实施 x7 "z(rKl
appropriate 适当的，合适的； [3j$ 4rP
征用，挪用 n}< ir!ZTO
appropriate authorization 适当的授权 8W~
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appropriateness of audit evidence 审计证据的适当性 W\it+/
approval 批准，核准 2#z=z d
assertion (会计报表上的)认定；确认 L]k*QIn:h
assessed level of control risk 对控制风险的评估，控制风险的评估水平 -|m$YrzG
asset 资产，财产 g!1I21M1~
asset restructuring 资产重组 >vlQ |/C
assignment of duties 职责的划分 |x &Z~y
assistant 助理，助理人员 YXF #c)#
associated company 联属公司，联营公司 Z0e-W:&;kF
association 联合，结合；协会，社团 w$gS j/
assumption 假设，假定 )K{o<m~WAo
at a given date 在某一特定时日
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attestation 鉴证，公证 pO"m~ mpA
attestation service 鉴证服务 h zaLx8L
audit adjustment 审计调整 >9-Dd)<
audit areas 审计领域 QF\kPk(CtD
audit conclusion 审计结论 !xkj30O( G
audit effectiveness 审计效果 @&?a]
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audit efficiency 审计效率 x
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audit engagement letter 审计业务约定书 |vv]Z(_
audit evidence 审计证据 mT96 ]V \
audit fee 审计费 l <:`~\ #
audit files 审计档案 hIR@^\?
audit findings 审计中发现的事项 5pO]vBT
audit implementation stage 审计实施阶段 c#=&!FRe
audit mark 审计标识 %VzYqj_P"
audit materiality 审计重要性 /sy-;JDnsu
audit method 审计方法 %fHH {60
audit objective 审计目标，审计目的 e\`wlaP,
audit of financial statements 会计报表审计，财务报表审计 49o\^<4b
audit opinion 审计意见 f, |QAj=a
audit period 被审计期间，被审计年度 dIma {uv
audit plan 审计计划 s~L`53A
audit planning 编制审计计划，制定审计计划，审计计划 <z,+Eg
audit planning stage 审计计划阶段 PmHd9 ^C
audit procedure 审计程序 5)w4)K-%
audit programme 审计程序表，具体审计计划 >GgE,h
audit report 审计报告 O{~K R/
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Q\H_t)-
audit report with a qualified opinion 有保留意见的审计报告 (I[s3EnhS
audit report with an adverse opinion 否定意见的审计报告 5`"iq
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audit report with dual dates 双重日期审计报告 _0K.Fk*(!
audit reporting stage 审计报告阶段 D>P;Izb
audit responsibility 审计责任 @9aGz6k+
audit results 审计结果 k!&:(]
audit risk 审计风险 Z%#^xCz;w>
audit sampling 审计抽样 F "I*-!o
audit sampling techniques 审计抽样方法，审计抽样技术 GSP?X$E
audit strategies 审计策略 Q |%-9^
audit summary 审计总结，审计小结 OZ=Cp$
audit team 审计小组 ]a M-p@
audit test 审计测试 [O\9 9>
audit trail 审计轨迹 " rsSW 3_
audit work 审计工作 xpAok]
audit working paper 审计工作底稿 0 < g{ V
audited financial statement 审计会计报表，已审计财务报表 4 h;4!I|
Auditing Guidelines (the～) 审计规范指南
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auditing standards 审计准则 +, z) #
audit-oriented working paper (审计)业务类工作底稿 )AI?x@
authorisation 授权 opXDm\
authorisation of transaction 交易的授权 "mR*7o$|
availability 可获得性 K U $`!h
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balance 余额；差额；平衡 e9 *lixh
balance sheet 资产负债表 Ls1B \Aw _
bank 银行 G{+2x N
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bank account 银行账户，银行户头 w- ALCh8o
bank statement 银行对账单 `kFiH*5 %z
barter transaction 易货交易，以物换物交易 2 L:$aZ
basis of audit 审计依据 ~q 7;8<U
basis of preparation (会计报表的)编制基础 P s3~{zH`
book of account 账目，账簿 t{zBC?c R
borrowing 借款，贷款，借债 o,1Dqg4P3
branch 分支，分支机构，分店 `]jqQr97
brought forward (账户余额等的)承上年，承上期，承上页 ?_%u)S*
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budget 预算 q6R Eh ;$
building 建筑物；大楼 { D+Ym%n
business conditions 业务情况，经营情况 V#L'7">VP
business licence (企业等的)营业执照 LL.x11 o3
business relation 业务关系 IB8gDP2
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