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 gH 3kX<e
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审计词汇英汉对照 ()?co<@(l
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ability to continue as a going concern 持续经营能力 X:&p9_O@
acceptability 可接受性，可接受程度 <|3v@
acceptable level of detection risk 检查风险的可接受水平 \[1CDz=}1
acceptance of engagement 接受委托 RI 3{>|*
accepting the engagement for the first time 首次接受委托 tY'QQN||
access to asset 对资产的接触 pVS2dwBqE
according to 根据，依据，依照 K- C-+RB
account balance 账户余额 )Cvzj<Q0
account for 对……进行会计处理，核算；解释 Ba|}C(Ws?
accounting 会计，会计学 'hw@l>1\ 9
accounting advisory serve 会计咨询服务 H^;S}<pxW
accounting firm 会计师事务所 x =Jn&4q
accounting information 会计信息，会计资料 NqE7 [wH
accounting period 会计期间 z.&% >%TPP
accounting policies 会计政策 ?3,t G z)
accounting professional bodies 会计职业组织，会计职业团体
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accounting records 会计记录 G D{fXhgk
accounting responsibility 会计责任 pm@Z
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accounting service 会计服务 A> %UYA
accounting standards 会计准则 [. xk
Accounting Standards for Business Enterprises 企业会计准则 7u5\# |yL
accounting system 会计系统 &iy(oM
accounting treatment 会计处理 N 3p 7 0
accuracy 准确性，精确性 I7z/GA\x
additional audit procedures 追加审计程序 y6j mn1K
addressee 收件人，收信人 _ZM9
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Administration of State-owned Assets (the～) 国有资产管理局 Cmx2 /N
administrative laws and regulations 行政法规 Tv,.
adverse impact 不利影响，负面影响 H9Q7( {v
adverse opinion 反对意见 CU1\ C*
advisory group 咨询组，顾问组 vLFaZ^(
agency fee 代理费，代理费用 ?En|
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aggregate 总计，合计为…… bSR+yr'?
alternation of document and record 变造文件和记录 A2:){ `Mw
alternative audit procedures 替代审计程序，备选审计程序
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amend 修改，修订 s/vOxGc
amortisation 摊销 R|J>8AL}BY
analytical capacity 分析能力 W$Q)aA7
analytical procedures 分析性程序 &xuwke:[
annual financial statements 年度会计报表，年度财务报表 :CST!+)o
appendix 附录，附表 roj04 |
applicable 适用的 @
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applicable laws and regulations 适用的法规 Z F yX@#B9
application systems 应用系统 }42qMOi#w1
apply consistently 一贯地执行，一贯地实施 <
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appropriate 适当的，合适的； 7M#$: Fdb
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appropriate authorization 适当的授权 ]RX tC*
appropriateness of audit evidence 审计证据的适当性 nR@,ouB-$
approval 批准，核准 u~- fK'/!|
assertion (会计报表上的)认定；确认 LH/&\k
assessed level of control risk 对控制风险的评估，控制风险的评估水平 >+jbMAYSq
asset 资产，财产 Fr3d#kVR
asset restructuring 资产重组 *- IlF]
assignment of duties 职责的划分 AK
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assistant 助理，助理人员 g[wP!y%V
associated company 联属公司，联营公司 k CW!m
association 联合，结合；协会，社团
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assumption 假设，假定 0I>?_?~l6
at a given date 在某一特定时日 Fwx~ ~
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attestation 鉴证，公证 yEpN,A
attestation service 鉴证服务 Pm#x?1rAj
audit adjustment 审计调整 3Da, ] w<
audit areas 审计领域 #S53u?JV8
audit conclusion 审计结论 =
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audit effectiveness 审计效果 ^M(`/1 :
audit efficiency 审计效率 o~o6S=4, }
audit engagement letter 审计业务约定书 ()nKug`.@
audit evidence 审计证据 VU`z|nB
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audit fee 审计费 +)JN
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audit files 审计档案 7Z`Mt9:Ht
audit findings 审计中发现的事项 3:~l2KIP4
audit implementation stage 审计实施阶段 >1a \ %G
audit mark 审计标识 H#|Z8^ *Ds
audit materiality 审计重要性 >^H'ZYzw
audit method 审计方法 \at-" [.
audit objective 审计目标，审计目的 "ji$@b_\?
audit of financial statements 会计报表审计，财务报表审计 .kbr?N,'
audit opinion 审计意见 ]) QO %
audit period 被审计期间，被审计年度 E)80S.V
audit plan 审计计划 8yE%X!E
audit planning 编制审计计划，制定审计计划，审计计划 AFINm%\/0
audit planning stage 审计计划阶段 t(j_eq}J
audit procedure 审计程序 8_<&f%/
audit programme 审计程序表，具体审计计划 B%eDBu
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audit report 审计报告 S)\JWXi~:J
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ?@lx
audit report with a qualified opinion 有保留意见的审计报告 j(Fa=pi
audit report with an adverse opinion 否定意见的审计报告 q?;*g@t
audit report with dual dates 双重日期审计报告 x5fg
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audit reporting stage 审计报告阶段 H b
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audit responsibility 审计责任 @~$F;M=.*
audit results 审计结果 1!>bhH}{D
audit risk 审计风险 6^] `-4*W
audit sampling 审计抽样 b(|%Gbg@c
audit sampling techniques 审计抽样方法，审计抽样技术 pcRF: ~TE
audit strategies 审计策略 RRS~ xOg
audit summary 审计总结，审计小结 Dm|gSv8d,
audit team 审计小组
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audit test 审计测试 ^ o $W
audit trail 审计轨迹 Avs7(-L+s
audit work 审计工作 -SQJH}zCT+
audit working paper 审计工作底稿 ){O1&|z-
audited financial statement 审计会计报表，已审计财务报表 w69>tC
Auditing Guidelines (the～) 审计规范指南 IOsXPf9@
auditing standards 审计准则 hF7V !*5
audit-oriented working paper (审计)业务类工作底稿 ub`z7gL
authorisation 授权 y3={NB+
authorisation of transaction 交易的授权 k_*XJ <S!Y
availability 可获得性 rPiiC/T.`
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balance 余额；差额；平衡
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balance sheet 资产负债表 >vD ['XN ,
bank 银行 "xD}6(NL(r
bank account 银行账户，银行户头 NK+FQ^m[
bank statement 银行对账单 $
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barter transaction 易货交易，以物换物交易 Ud>`
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basis of audit 审计依据 ur/Oc24i1n
basis of preparation (会计报表的)编制基础 lq>*x=<
book of account 账目，账簿 tr}KPdE
borrowing 借款，贷款，借债 nmD1C_&
branch 分支，分支机构，分店 Wk/fB0
brought forward (账户余额等的)承上年，承上期，承上页 "C:rTIH
budget 预算 uIYcmF\?
building 建筑物；大楼 +Fk4{p
business conditions 业务情况，经营情况 F3r S6_
business licence (企业等的)营业执照 %'{V%IXQ
business relation 业务关系 *oEv ,I_
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