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 XIJ>\ RF
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审计词汇英汉对照 [q?{e1
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ability to continue as a going concern 持续经营能力 R}#?A%,*
acceptability 可接受性，可接受程度 E /Q[J.$o
acceptable level of detection risk 检查风险的可接受水平 -Z-|49I/mN
acceptance of engagement 接受委托 @@# ^G8+l
accepting the engagement for the first time 首次接受委托 2Vr F~+
access to asset 对资产的接触 }(hx$G^M
according to 根据，依据，依照 <JuP+\JAm
account balance 账户余额 bf VKf}
account for 对……进行会计处理，核算；解释 N*f?A$u/I
accounting 会计，会计学 ^}a..@|%W
accounting advisory serve 会计咨询服务 >j4;{r+eQw
accounting firm 会计师事务所 ^{DXin 1O`
accounting information 会计信息，会计资料 x<>#G~-
accounting period 会计期间 ?rKewdGY
accounting policies 会计政策 >KNiMW^ V
accounting professional bodies 会计职业组织，会计职业团体 Z]@my,+Z;
accounting records 会计记录 0B>hVaj>-
accounting responsibility 会计责任 r,cV(
accounting service 会计服务 (OLj E]9;
accounting standards 会计准则 %d c=Q SL
Accounting Standards for Business Enterprises 企业会计准则 -lQ8
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accounting system 会计系统 @
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accounting treatment 会计处理 E].hoq7WiB
accuracy 准确性，精确性 7v]>ID
additional audit procedures 追加审计程序 W;4rhZEgd
addressee 收件人，收信人 &GG J=c\
Administration of State-owned Assets (the～) 国有资产管理局 ve49m%NQ
administrative laws and regulations 行政法规 i+
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adverse impact 不利影响，负面影响 !i,Eo-[Z
adverse opinion 反对意见 [_Fj2nb*
advisory group 咨询组，顾问组 pZ,=iqr
agency fee 代理费，代理费用 j^;f {0f
aggregate 总计，合计为…… sG7G$G*ta!
alternation of document and record 变造文件和记录 uD0T()J.P5
alternative audit procedures 替代审计程序，备选审计程序 3q:U0&F
amend 修改，修订 HL]8E}e\"
amortisation 摊销 Lp.dF)C\
analytical capacity 分析能力 /'' |bIPa
analytical procedures 分析性程序 -N
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annual financial statements 年度会计报表，年度财务报表
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appendix 附录，附表 ~_6~Fi
applicable 适用的 MKPxF@N(
applicable laws and regulations 适用的法规 H(Pzo+k*
application systems 应用系统 'i +j;.
apply consistently 一贯地执行，一贯地实施 8JYU1E w
appropriate 适当的，合适的； [U'I3x,
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appropriate authorization 适当的授权 c|RT
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appropriateness of audit evidence 审计证据的适当性 K~Nx;{{d
approval 批准，核准 VUnO &zV{
assertion (会计报表上的)认定；确认 %;/?DQU
assessed level of control risk 对控制风险的评估，控制风险的评估水平 ~ES6Qw`Oe
asset 资产，财产 N!!=9'fGF
asset restructuring 资产重组 e}>3<Dh
assignment of duties 职责的划分 % ])U (
assistant 助理，助理人员 =\~<##sRJ
associated company 联属公司，联营公司 #0$fZ
association 联合，结合；协会，社团 !-rG1VI_S*
assumption 假设，假定 n x4:n@J
at a given date 在某一特定时日 8uAA6h+
attestation 鉴证，公证 K Q^CiX
attestation service 鉴证服务 9U&~H*Hf
audit adjustment 审计调整 C- 5QhD
audit areas 审计领域 4N6JK S
audit conclusion 审计结论 gZq
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audit effectiveness 审计效果 CCDU5l$$
audit efficiency 审计效率 BK 3oNDy
audit engagement letter 审计业务约定书 Br4[hUV/
audit evidence 审计证据 @*e5(@R
audit fee 审计费 UOIB}ut
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audit files 审计档案
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audit findings 审计中发现的事项 V#X#rDfJZ
audit implementation stage 审计实施阶段 M
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audit mark 审计标识 {o oztC
audit materiality 审计重要性 (vP<}
audit method 审计方法 2ieyU5q7#
audit objective 审计目标，审计目的 | P0!dt7sQ
audit of financial statements 会计报表审计，财务报表审计 A(eB\
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audit opinion 审计意见 hk+8s\%-
audit period 被审计期间，被审计年度 S^s |/!>
audit plan 审计计划 |xawguJ
audit planning 编制审计计划，制定审计计划，审计计划 =E.!Ff4~(
audit planning stage 审计计划阶段 eWWqK9B.-
audit procedure 审计程序 JAx0( MZO
audit programme 审计程序表，具体审计计划
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audit report 审计报告 U7#C. Z
audit report with a disclaimer of opinion 拒绝表示意见审计报告 3_bqDhVI5
audit report with a qualified opinion 有保留意见的审计报告 -wa" &Q
audit report with an adverse opinion 否定意见的审计报告 S-'R84M,F
audit report with dual dates 双重日期审计报告 fn#qcZv?
audit reporting stage 审计报告阶段 Z_U4Yy'NNw
audit responsibility 审计责任 -*A1[Z ?
audit results 审计结果 R1$s1@3I|
audit risk 审计风险 tm&,u*6$W?
audit sampling 审计抽样 .8wf {y
audit sampling techniques 审计抽样方法，审计抽样技术 po\(O8#5U
audit strategies 审计策略 v]Fw~Y7 l!
audit summary 审计总结，审计小结 7Q^p|;~a
audit team 审计小组 o_8Wnx^
audit test 审计测试 ?lE&o w
audit trail 审计轨迹 p$=Z0p4%LL
audit work 审计工作 dd=ca0c7e
audit working paper 审计工作底稿 c=,HLHpFO(
audited financial statement 审计会计报表，已审计财务报表 GQ(*k)'a
Auditing Guidelines (the～) 审计规范指南 WEYZ(a|
auditing standards 审计准则 &@K6;T
audit-oriented working paper (审计)业务类工作底稿 cO$xT;kK
authorisation 授权 LLc^SP j
authorisation of transaction 交易的授权 4< +f|(fIA
availability 可获得性 [QFAkEJ--o
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balance 余额；差额；平衡 D V\7KKJE
balance sheet 资产负债表 QJ&]4*>a
bank 银行 a,36FF~&
bank account 银行账户，银行户头 jW]"Um-]
bank statement 银行对账单 b(oe^jeGz
barter transaction 易货交易，以物换物交易 ~x7 CI
basis of audit 审计依据 ~&? 57Sw*m
basis of preparation (会计报表的)编制基础 5vFM0
book of account 账目，账簿 $PG(>1e
borrowing 借款，贷款，借债 )DmydyQ'
branch 分支，分支机构，分店 ", l6-<s
brought forward (账户余额等的)承上年，承上期，承上页 NN#k^[i1
budget 预算 svx7
building 建筑物；大楼 SwsJ<Dq^z
business conditions 业务情况，经营情况 _aYhW{wW
business licence (企业等的)营业执照 #.rkvoB0 N
business relation 业务关系 _&~l,%)
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