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 v6 H!.0
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审计词汇英汉对照 tr58J% Mu
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ability to continue as a going concern 持续经营能力 X/bu z
acceptability 可接受性，可接受程度 3e>U(ES
acceptable level of detection risk 检查风险的可接受水平 8@ S@^C*F
acceptance of engagement 接受委托 L#WGOl
accepting the engagement for the first time 首次接受委托 >3,}^`l
access to asset 对资产的接触 Qb7&S5m
according to 根据，依据，依照 0K
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account balance 账户余额 \~r_S
account for 对……进行会计处理，核算；解释 *to#ZMR;!
accounting 会计，会计学 lk[u
accounting advisory serve 会计咨询服务 )=cJW(nfP
accounting firm 会计师事务所 a]J>2A@-I
accounting information 会计信息，会计资料 -v:3#9uX)
accounting period 会计期间 RRro.r,
accounting policies 会计政策 fm$Qd^E|e
accounting professional bodies 会计职业组织，会计职业团体 N'PK4:
accounting records 会计记录 aU/y>Y <k
accounting responsibility 会计责任 2&=CC4<!d
accounting service 会计服务 6\Tq,I 7
accounting standards 会计准则 *\_>=sS x;
Accounting Standards for Business Enterprises 企业会计准则 C~^T=IP
accounting system 会计系统 ti 3S'K0t
accounting treatment 会计处理 wv=U[:Y
accuracy 准确性，精确性 p} JGx^X ~
additional audit procedures 追加审计程序 jAovzZ6BL
addressee 收件人，收信人 :2+z_+k}<
Administration of State-owned Assets (the～) 国有资产管理局 7+Nl)d:C J
administrative laws and regulations 行政法规 / 8u}VYE
adverse impact 不利影响，负面影响 ;Zc0imYL
adverse opinion 反对意见 k2.\1}\
advisory group 咨询组，顾问组 .krEfY&
agency fee 代理费，代理费用 F6\4[B
aggregate 总计，合计为…… lv~ga2 >z
alternation of document and record 变造文件和记录
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alternative audit procedures 替代审计程序，备选审计程序 EWXv3N2)
amend 修改，修订 xZ* B}O{{H
amortisation 摊销 : GFK
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analytical capacity 分析能力 ?T,a(m<i {
analytical procedures 分析性程序 P)~olrf
annual financial statements 年度会计报表，年度财务报表 'j?H >'t{
appendix 附录，附表 muDOY~.
applicable 适用的 r=xec@R]*
applicable laws and regulations 适用的法规 b ZZ _yc
application systems 应用系统 fo <nk|i
apply consistently 一贯地执行，一贯地实施 E 0 OHl
appropriate 适当的，合适的； Hq&MePl[
征用，挪用 nITkgN:s
appropriate authorization 适当的授权 bx Wzm|
appropriateness of audit evidence 审计证据的适当性 [#AI! -
approval 批准，核准 1c *:"
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assertion (会计报表上的)认定；确认 P057]cAat<
assessed level of control risk 对控制风险的评估，控制风险的评估水平 F uAs$;
asset 资产，财产 |O' gT8
asset restructuring 资产重组 :OqEkh"$
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assignment of duties 职责的划分 BQv*8Hg
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assistant 助理，助理人员 "|N0oEG&
associated company 联属公司，联营公司 J<9})
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association 联合，结合；协会，社团 mi@uX@ #
assumption 假设，假定 TxKNDu
at a given date 在某一特定时日 ;Y`8Ee4vH
attestation 鉴证，公证 f1B t6|W%
attestation service 鉴证服务 'oM=ZU8wo
audit adjustment 审计调整 R <&U]%FD
audit areas 审计领域 h ?f
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audit conclusion 审计结论 %/}d' WJR
audit effectiveness 审计效果 m6@;!*Y
audit efficiency 审计效率 <W^>:!?w
audit engagement letter 审计业务约定书 f %P#.
audit evidence 审计证据 yb\!4ml
audit fee 审计费 s -F3(mc(
audit files 审计档案 P`
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audit findings 审计中发现的事项 roIc1Ax:
audit implementation stage 审计实施阶段 Sg(\+j=
audit mark 审计标识 {
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audit materiality 审计重要性 R#ya9GN{
audit method 审计方法 Q.V+s
audit objective 审计目标，审计目的 {
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audit of financial statements 会计报表审计，财务报表审计 d1NKVMeWr
audit opinion 审计意见 ?9~|K/ `l
audit period 被审计期间，被审计年度 V9;IH<s:
audit plan 审计计划 Pb7-pu5 X
audit planning 编制审计计划，制定审计计划，审计计划 J$(79gH{
audit planning stage 审计计划阶段 #-PUm0|
audit procedure 审计程序 l 1BAW$
audit programme 审计程序表，具体审计计划 Q:]v4 /MT
audit report 审计报告 Slp_o\s$@
audit report with a disclaimer of opinion 拒绝表示意见审计报告 {y<E_y
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audit report with a qualified opinion 有保留意见的审计报告
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audit report with an adverse opinion 否定意见的审计报告 %D ,( S-Uj
audit report with dual dates 双重日期审计报告 K48 QkZ_gY
audit reporting stage 审计报告阶段 ALKzR433/
audit responsibility 审计责任 * [b ~2
audit results 审计结果 q=k[] vD
audit risk 审计风险 TezwcFqH
audit sampling 审计抽样 9hhYyqGsO
audit sampling techniques 审计抽样方法，审计抽样技术 &Z+.FTo
audit strategies 审计策略 sb% l N
audit summary 审计总结，审计小结 K3`48,`?wA
audit team 审计小组 bFfDaO<k
audit test 审计测试 |YrvY1d!
audit trail 审计轨迹 VWM r\] g
audit work 审计工作
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audit working paper 审计工作底稿 '~pZj"u y
audited financial statement 审计会计报表，已审计财务报表 px^brzLQo
Auditing Guidelines (the～) 审计规范指南 ^C{?LH/2
auditing standards 审计准则 9|>5;Ej
audit-oriented working paper (审计)业务类工作底稿 U> {CG+X
authorisation 授权 v3]~*\!5
authorisation of transaction 交易的授权 3\5I4#S
availability 可获得性
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balance 余额；差额；平衡 {G _|gs
balance sheet 资产负债表 > V@,K z1
bank 银行 mtN B09E(
bank account 银行账户，银行户头 L$}'6y/@
bank statement 银行对账单 jq+:&8!8(e
barter transaction 易货交易，以物换物交易 N<|-b0#Z6
basis of audit 审计依据 [&{NgUgu"
basis of preparation (会计报表的)编制基础 (9!kKMQW
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book of account 账目，账簿 '59l.
borrowing 借款，贷款，借债 ` aaT
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branch 分支，分支机构，分店 7 6S>xnN
brought forward (账户余额等的)承上年，承上期，承上页 f{#Mc
budget 预算 ^4>Icz^ F
building 建筑物；大楼 f8 L3+ u
business conditions 业务情况，经营情况 U,nQnD"!t&
business licence (企业等的)营业执照 w7_2JS
business relation 业务关系 ^s?i&K,!
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