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 5F ]2.<i
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审计词汇英汉对照 SxkY ;^-U
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ability to continue as a going concern 持续经营能力 A+fXt`YNM
acceptability 可接受性，可接受程度 r*FAUb`bG
acceptable level of detection risk 检查风险的可接受水平 j|[ >f
acceptance of engagement 接受委托 I-Am9\
accepting the engagement for the first time 首次接受委托 e Dpt1
access to asset 对资产的接触 iWkC: fQz
according to 根据，依据，依照 )t2 eg1a:
account balance 账户余额 ]L3MIaO2T
account for 对……进行会计处理，核算；解释 & ,\my-4c>
accounting 会计，会计学 %P C[-(
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accounting advisory serve 会计咨询服务 X3~@U7 DU
accounting firm 会计师事务所 ^5k~ 7F.
accounting information 会计信息，会计资料 8LY^>.
accounting period 会计期间
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accounting policies 会计政策 mKUm*m#< R
accounting professional bodies 会计职业组织，会计职业团体 UH((d*HX4
accounting records 会计记录 UI~ hB4V$]
accounting responsibility 会计责任 pTH5-l_f ]
accounting service 会计服务 AMK(-=
accounting standards 会计准则 F U)=+m
Accounting Standards for Business Enterprises 企业会计准则 }yd!UU
accounting system 会计系统 ? 0:=+%.
accounting treatment 会计处理 on1B~?*D
accuracy 准确性，精确性 :edy(vC<
additional audit procedures 追加审计程序 m +x$LkP
addressee 收件人，收信人 m.lzkS]P
Administration of State-owned Assets (the～) 国有资产管理局 e `K{
administrative laws and regulations 行政法规 AH:0h X6+
adverse impact 不利影响，负面影响 m<J:6^H@
adverse opinion 反对意见 RQ 8;_)%
advisory group 咨询组，顾问组 v"_E0
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agency fee 代理费，代理费用 4MCj*ok<
aggregate 总计，合计为……
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alternation of document and record 变造文件和记录 ` :Oje
alternative audit procedures 替代审计程序，备选审计程序 {9cj itl
amend 修改，修订 oA;ZDO06r
amortisation 摊销 j?\z5i""f
analytical capacity 分析能力 N%)q.'M
analytical procedures 分析性程序 $KS!vS7
annual financial statements 年度会计报表，年度财务报表 %Y9CZRY 9
appendix 附录，附表 {=;<1PykLb
applicable 适用的 O<MO2U+^x
applicable laws and regulations 适用的法规 O-3a
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application systems 应用系统 O .jCDAP
apply consistently 一贯地执行，一贯地实施 \Qf2:[-V0
appropriate 适当的，合适的； xrv 0%
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appropriate authorization 适当的授权 y<c7 RK]
appropriateness of audit evidence 审计证据的适当性 !x") uYf
approval 批准，核准 ryb81 .|
assertion (会计报表上的)认定；确认 |<MSV KW
assessed level of control risk 对控制风险的评估，控制风险的评估水平 /. >%IcK
asset 资产，财产 UtR wZ(09
asset restructuring 资产重组 d- z[=1m
assignment of duties 职责的划分 N@^:IfJ+=
assistant 助理，助理人员 ?. Ip (g
associated company 联属公司，联营公司 0g#x QzE
association 联合，结合；协会，社团 3^-\=taN<m
assumption 假设，假定 ClNuO
at a given date 在某一特定时日 _ER. AKY
attestation 鉴证，公证 \mWH8Z
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attestation service 鉴证服务 M
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audit adjustment 审计调整 xtK\-[n
audit areas 审计领域 RrdLh z2N
audit conclusion 审计结论 5kojh _\
audit effectiveness 审计效果 ZKM@ U?PK
audit efficiency 审计效率 AHHV \
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audit engagement letter 审计业务约定书 !lBK!'0
audit evidence 审计证据 =q*c}8R_0
audit fee 审计费 g8@F/$HY
audit files 审计档案 i1*0'x
audit findings 审计中发现的事项 T 2Yc` +
audit implementation stage 审计实施阶段 Z*=$n_
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audit mark 审计标识 l hST%3Ld
audit materiality 审计重要性
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audit method 审计方法 %"WhD'*z}
audit objective 审计目标，审计目的 I+31:#d
audit of financial statements 会计报表审计，财务报表审计 s'bTP(wl9
audit opinion 审计意见 1 -E utq
audit period 被审计期间，被审计年度 )KGz -!1c
audit plan 审计计划 Pz 0TAb
audit planning 编制审计计划，制定审计计划，审计计划 8s
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audit planning stage 审计计划阶段 ls~9qkAyLx
audit procedure 审计程序 ,H1K sN
audit programme 审计程序表，具体审计计划 k= &n>P
audit report 审计报告 v8n^~=SH
audit report with a disclaimer of opinion 拒绝表示意见审计报告 '*Ld,`
audit report with a qualified opinion 有保留意见的审计报告 ^x_$%8
audit report with an adverse opinion 否定意见的审计报告 U *,\UF
audit report with dual dates 双重日期审计报告 7
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audit reporting stage 审计报告阶段 c e; zn\
audit responsibility 审计责任 U+C ^"[B
audit results 审计结果 wuM'M<J@
audit risk 审计风险 _]{LjJ!M
audit sampling 审计抽样 6;wKL?snO
audit sampling techniques 审计抽样方法，审计抽样技术 q([{WZ:6Oq
audit strategies 审计策略 >?6HUUQ
audit summary 审计总结，审计小结 f>|<5zm#<
audit team 审计小组 12;YxW>[
audit test 审计测试 v["_t/_
audit trail 审计轨迹 4Z5;y[k(
audit work 审计工作 'sE["e C
audit working paper 审计工作底稿 {R_ <m$
audited financial statement 审计会计报表，已审计财务报表 *||Q_tlz
Auditing Guidelines (the～) 审计规范指南 ^Ai QNL}
auditing standards 审计准则 *z.r OY=
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audit-oriented working paper (审计)业务类工作底稿 CxSh.$l
authorisation 授权 A;dD'Kgl
authorisation of transaction 交易的授权 >s 1?rC
availability 可获得性 i% ,
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balance 余额；差额；平衡 ?."YP[;
balance sheet 资产负债表 #J09Eka;J
bank 银行 wmnh7'|0u
bank account 银行账户，银行户头 \RDS~u\d
bank statement 银行对账单 FA3YiX(-e
barter transaction 易货交易，以物换物交易 E|v9khN(].
basis of audit 审计依据 #[.aj2
basis of preparation (会计报表的)编制基础 5'z D}[2
book of account 账目，账簿 7S]<?>*
borrowing 借款，贷款，借债 _?QVc0S!
branch 分支，分支机构，分店 G"|`&r@
brought forward (账户余额等的)承上年，承上期，承上页 9B<aY
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budget 预算 I$w:qS&:
building 建筑物；大楼 K]c\3[v R
business conditions 业务情况，经营情况 '$\O*e'
business licence (企业等的)营业执照 FEwPLViso
business relation 业务关系 @pkQ2OM
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