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 ,I[A~
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审计词汇英汉对照 m$$9 8N
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ability to continue as a going concern 持续经营能力 fGLOXb sA
acceptability 可接受性，可接受程度 # /pZ#ny
acceptable level of detection risk 检查风险的可接受水平 1'* {Vm M
acceptance of engagement 接受委托 ;"GI~p2~7
accepting the engagement for the first time 首次接受委托 NPR{g!tK%
access to asset 对资产的接触 Iyv l6
according to 根据，依据，依照 )^'wcBod,
account balance 账户余额 >JhIRf
account for 对……进行会计处理，核算；解释 fI0L\^b%
accounting 会计，会计学 #kGxX@0
accounting advisory serve 会计咨询服务 sfNAGez
accounting firm 会计师事务所
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accounting information 会计信息，会计资料 YuDNm}r[
accounting period 会计期间 |m7`:~ow
accounting policies 会计政策 r,dxW5v.
accounting professional bodies 会计职业组织，会计职业团体 }(XvI^K[^
accounting records 会计记录 =;xlmn dT,
accounting responsibility 会计责任 ]H<C Rw
accounting service 会计服务
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accounting standards 会计准则 WJL,L[XC
Accounting Standards for Business Enterprises 企业会计准则 L
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accounting system 会计系统 -.WVuc`
accounting treatment 会计处理 k07) g:_
accuracy 准确性，精确性 gf2w@CVF>=
additional audit procedures 追加审计程序 ,@ Cru=
addressee 收件人，收信人 -nT+!3A8
Administration of State-owned Assets (the～) 国有资产管理局 2 jx+q
administrative laws and regulations 行政法规 o [ %Q&u
adverse impact 不利影响，负面影响 M>k7
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adverse opinion 反对意见 Z_Ma|V?6
advisory group 咨询组，顾问组 {1YT a:evl
agency fee 代理费，代理费用 Ic&t_B*i}]
aggregate 总计，合计为…… UwQ 3q
alternation of document and record 变造文件和记录 4%j&]PASa1
alternative audit procedures 替代审计程序，备选审计程序 :<IW'
amend 修改，修订 $Y0bjS2J
amortisation 摊销 A1f]HT
analytical capacity 分析能力 AjANuyUaP
analytical procedures 分析性程序 zF uUv_t
annual financial statements 年度会计报表，年度财务报表 h?YjG^'9
appendix 附录，附表 o-Idr{
applicable 适用的 qkUr5^1
applicable laws and regulations 适用的法规 aLXA9?
application systems 应用系统 MgMLfgt"V
apply consistently 一贯地执行，一贯地实施 {Q(6
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appropriate 适当的，合适的； n7q-)Dv_U
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appropriate authorization 适当的授权 n8G#TQrAE
appropriateness of audit evidence 审计证据的适当性 N<> dg
approval 批准，核准 D+o.9I/{
assertion (会计报表上的)认定；确认 ]:E]5&VwV}
assessed level of control risk 对控制风险的评估，控制风险的评估水平 [Iihk5TT
asset 资产，财产 c8"I]Qc7
asset restructuring 资产重组 \
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assignment of duties 职责的划分 JcVq%~ {M
assistant 助理，助理人员 *u{.K:.I
associated company 联属公司，联营公司 F<(x z=
association 联合，结合；协会，社团 /?XfVhA:
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assumption 假设，假定 4l`g AE$
at a given date 在某一特定时日 >;3c; nf
attestation 鉴证，公证 b);}x1L.T
attestation service 鉴证服务 |b3/63Ri-0
audit adjustment 审计调整 V_W=MWs&+
audit areas 审计领域 VYAe !{[
audit conclusion 审计结论 VDmd+bvJV
audit effectiveness 审计效果
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audit efficiency 审计效率 z:G9Uu3H(
audit engagement letter 审计业务约定书 rz BWk
audit evidence 审计证据 :A{-^qd(
audit fee 审计费 Rt:PW}rFf
audit files 审计档案 7:j #1N[p
audit findings 审计中发现的事项 z"O-d<U5
audit implementation stage 审计实施阶段 G\NCEE'A
audit mark 审计标识
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audit materiality 审计重要性 sk3 ;;<H
audit method 审计方法 !
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audit objective 审计目标，审计目的 1 a!h&!$9
audit of financial statements 会计报表审计，财务报表审计 t2SZ]|C
audit opinion 审计意见 Elq8WtS
audit period 被审计期间，被审计年度 &^7)yS+C
audit plan 审计计划 4#YklVm
audit planning 编制审计计划，制定审计计划，审计计划 LG MFv
audit planning stage 审计计划阶段 mDmWTq\
audit procedure 审计程序 tj&A@\/
audit programme 审计程序表，具体审计计划 4yM8W\je
audit report 审计报告 '~cEdGD9H
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ]/'] {*T1
audit report with a qualified opinion 有保留意见的审计报告 z} \9/`
audit report with an adverse opinion 否定意见的审计报告 yEny2q}
audit report with dual dates 双重日期审计报告 fytx({I
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audit reporting stage 审计报告阶段 ~ <U3KB
audit responsibility 审计责任 ]x G4T>S
audit results 审计结果 yW&i Uh=0
audit risk 审计风险 uSQ*/h-<)0
audit sampling 审计抽样 N9ufTlq
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audit sampling techniques 审计抽样方法，审计抽样技术 ]
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audit strategies 审计策略 aS7zG2R4H
audit summary 审计总结，审计小结 :jX~]1hpmA
audit team 审计小组 =KZ4:d5
audit test 审计测试 `Vi:r9|P
audit trail 审计轨迹 iFA"m;$
audit work 审计工作 QA(,K}z~^S
audit working paper 审计工作底稿 KIFx &
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audited financial statement 审计会计报表，已审计财务报表 "/fs
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Auditing Guidelines (the～) 审计规范指南 5!zvoX9
auditing standards 审计准则 kk'w@Sn.(
audit-oriented working paper (审计)业务类工作底稿 0 mh8.
authorisation 授权 iL, XBoE
authorisation of transaction 交易的授权 | dwxe
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availability 可获得性 U;GoC$b}|
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balance 余额；差额；平衡 eLny-.i ,7
balance sheet 资产负债表 z)>{O 3
bank 银行 @RIEO%S
bank account 银行账户，银行户头 YMTA`T(+
bank statement 银行对账单 yp^* TD/J
barter transaction 易货交易，以物换物交易 !f-o,RJ
basis of audit 审计依据 He!!oKK>
basis of preparation (会计报表的)编制基础 ,`zRlk X
book of account 账目，账簿 QP%Fz#u`
borrowing 借款，贷款，借债 )^Pvm
branch 分支，分支机构，分店 <\g&%c,
brought forward (账户余额等的)承上年，承上期，承上页
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budget 预算 8$ k XC+
building 建筑物；大楼 Z D%_PgiT
business conditions 业务情况，经营情况 1>VS/H`
business licence (企业等的)营业执照 qo- F9u1 J
business relation 业务关系 N-9 gfG
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