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 sTDBK!9I
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审计词汇英汉对照 C'ZU .Y
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ability to continue as a going concern 持续经营能力 (!s[~O 6
acceptability 可接受性，可接受程度 _ 17"T0
acceptable level of detection risk 检查风险的可接受水平 m wxJ#
acceptance of engagement 接受委托 EZ4qhda
accepting the engagement for the first time 首次接受委托 z5I<,[`
access to asset 对资产的接触 e]QkZg2?Yn
according to 根据，依据，依照 .kVga+la?
account balance 账户余额 X9 R-GT
account for 对……进行会计处理，核算；解释 AO6;a T
accounting 会计，会计学 @u
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accounting advisory serve 会计咨询服务 C;` fOCz^
accounting firm 会计师事务所 <OUApp H
accounting information 会计信息，会计资料 4/b#$o <I?
accounting period 会计期间 @,]v'l!u
accounting policies 会计政策 15C Owc*k
accounting professional bodies 会计职业组织，会计职业团体 l-&f81W
accounting records 会计记录 F3q5!1
accounting responsibility 会计责任 \MU4"sX
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accounting service 会计服务 4J s>yP
accounting standards 会计准则 dZ*o H#B
Accounting Standards for Business Enterprises 企业会计准则 F&0rI8Nr
accounting system 会计系统 DQSv'!KFO
accounting treatment 会计处理 $a G'.0HW
accuracy 准确性，精确性 jVDNTh m+
additional audit procedures 追加审计程序 =GF+
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addressee 收件人，收信人 Vr'Z5F
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Administration of State-owned Assets (the～) 国有资产管理局 0*q:p`OLw*
administrative laws and regulations 行政法规 UxW
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adverse impact 不利影响，负面影响 X*T9`]l6
adverse opinion 反对意见 \ys3&<;b
advisory group 咨询组，顾问组 MmX42;Pw
agency fee 代理费，代理费用 ? NL 2|8
aggregate 总计，合计为…… ,#c rt X
alternation of document and record 变造文件和记录 -&c@c@dC
alternative audit procedures 替代审计程序，备选审计程序 }V 1sY^C
amend 修改，修订 #\}hN
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amortisation 摊销 n}l Z
analytical capacity 分析能力 .}tL:^'~o
analytical procedures 分析性程序 Z 5\6ca
annual financial statements 年度会计报表，年度财务报表 " -a>Uj")%
appendix 附录，附表 L2 I/h`n"
applicable 适用的 A#T;Gi
applicable laws and regulations 适用的法规 &rn,[w_F[
application systems 应用系统 RR"#z'zQ
apply consistently 一贯地执行，一贯地实施 >@t]M`#&h
appropriate 适当的，合适的； I flpM ]
征用，挪用 j 1B
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appropriate authorization 适当的授权 ^3e l-dZ
appropriateness of audit evidence 审计证据的适当性 "PX~Yc
approval 批准，核准 )T>a|.
assertion (会计报表上的)认定；确认 Z8m /8M
assessed level of control risk 对控制风险的评估，控制风险的评估水平 hJ|z8Sy@1
asset 资产，财产 toF@@ %
asset restructuring 资产重组 c6e?)(V>
assignment of duties 职责的划分 &?~> I[^~
assistant 助理，助理人员 3LEN~ N}
associated company 联属公司，联营公司 s
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association 联合，结合；协会，社团 $lO\eQGxB
assumption 假设，假定 Y$(G)Fs
at a given date 在某一特定时日 ;G w5gK^
attestation 鉴证，公证 I} j!
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attestation service 鉴证服务 o:?IT/>
audit adjustment 审计调整 * 6uiOtH
audit areas 审计领域 I!bG7;=_
audit conclusion 审计结论 =14p Ee
audit effectiveness 审计效果 KVK@Snn
audit efficiency 审计效率 Q} /
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audit engagement letter 审计业务约定书 0hPm,H*Y]
audit evidence 审计证据 *QrTZ$\C
audit fee 审计费 l!`m}$
audit files 审计档案 7Q^t(
audit findings 审计中发现的事项 WhkE&7Gk
audit implementation stage 审计实施阶段 f1Rm9``
audit mark 审计标识 c^m}ep\F5L
audit materiality 审计重要性 #*~#t4S-
audit method 审计方法 xEbcF+@
audit objective 审计目标，审计目的 \w TW hr0
audit of financial statements 会计报表审计，财务报表审计 ~V (WD;Mk
audit opinion 审计意见 S:Hg
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audit period 被审计期间，被审计年度 FQ );el'_V
audit plan 审计计划 IuRKj8J)o
audit planning 编制审计计划，制定审计计划，审计计划
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audit planning stage 审计计划阶段 0T q6\:
audit procedure 审计程序 m,-:( 82
audit programme 审计程序表，具体审计计划 'GAjx{gM
audit report 审计报告 2 &R-z G
audit report with a disclaimer of opinion 拒绝表示意见审计报告 XWK A0
audit report with a qualified opinion 有保留意见的审计报告 KpSHf9!&[
audit report with an adverse opinion 否定意见的审计报告 'DVPx%p
audit report with dual dates 双重日期审计报告 ZVeY`o(uE
audit reporting stage 审计报告阶段
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audit responsibility 审计责任 ny{|{ a
audit results 审计结果 i/~A7\:8%
audit risk 审计风险 ^G=s< pp
audit sampling 审计抽样 S?;&vs 9j
audit sampling techniques 审计抽样方法，审计抽样技术 nd-y`@z
audit strategies 审计策略 mlX^ 5h '
audit summary 审计总结，审计小结 !5pnl0D K*
audit team 审计小组 eqYa`h@g^
audit test 审计测试 ]>&au8
audit trail 审计轨迹 `ez_
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audit work 审计工作 )| 3?7?X
audit working paper 审计工作底稿 *V5R [
audited financial statement 审计会计报表，已审计财务报表 F?T A yD*
Auditing Guidelines (the～) 审计规范指南 MH1??vW
auditing standards 审计准则 _bu, 1EM
audit-oriented working paper (审计)业务类工作底稿 tZwZZ0]Z
authorisation 授权 1Qv5m^>vj
authorisation of transaction 交易的授权 ShFSBD\M#
availability 可获得性 UP^{'eh
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balance 余额；差额；平衡 `9%@{Ryo
balance sheet 资产负债表 [.dF)I3
bank 银行 B xq(+^T
bank account 银行账户，银行户头 GVe[ )R
bank statement 银行对账单 c V=h 8F
barter transaction 易货交易，以物换物交易 E\ 5t&jZr
basis of audit 审计依据 dFK/
basis of preparation (会计报表的)编制基础 b<NI6z8\
book of account 账目，账簿 Js ~ _8
borrowing 借款，贷款，借债 dk# LAm0<
branch 分支，分支机构，分店 Az{Z=:(0
brought forward (账户余额等的)承上年，承上期，承上页 V~ %!-7?
budget 预算 ma,H<0R
building 建筑物；大楼 C8%q?.nH=
business conditions 业务情况，经营情况 >d& B:
business licence (企业等的)营业执照 8 Ys DE_
business relation 业务关系 RdRF~~R%
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