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 LnN:;h
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审计词汇英汉对照 L U`)
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ability to continue as a going concern 持续经营能力 wL^x9O|`p9
acceptability 可接受性，可接受程度 d6 -q"
acceptable level of detection risk 检查风险的可接受水平 L~by `q N_
acceptance of engagement 接受委托 sG[qlzR=8
accepting the engagement for the first time 首次接受委托 ?~#[ cx
access to asset 对资产的接触 -yg;,nCg
according to 根据，依据，依照 1
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account balance 账户余额 UvB\kIH
account for 对……进行会计处理，核算；解释 ~ _ tK.m3
accounting 会计，会计学 !|]k2=+I
accounting advisory serve 会计咨询服务 qLc&.O.=
accounting firm 会计师事务所 ;C
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accounting information 会计信息，会计资料 es\
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accounting period 会计期间 js r)
accounting policies 会计政策 (x.qyYEoI
accounting professional bodies 会计职业组织，会计职业团体 e^\#DDm
accounting records 会计记录 cfg.&P>
accounting responsibility 会计责任 )1R[X!KQ7
accounting service 会计服务 $ndBT+ i
accounting standards 会计准则 A )CsF
Accounting Standards for Business Enterprises 企业会计准则 2Ur&_c6 P
accounting system 会计系统 fQg^^ZXe"
accounting treatment 会计处理 E?|NYu#I6
accuracy 准确性，精确性 ="%887e
additional audit procedures 追加审计程序 "{H{-`Ni
addressee 收件人，收信人 ) =x4+)9
Administration of State-owned Assets (the～) 国有资产管理局 R\#5;W ^
administrative laws and regulations 行政法规 $AMcU5^b7
adverse impact 不利影响，负面影响 r< LWiM l?
adverse opinion 反对意见 OT6Te&
advisory group 咨询组，顾问组 6"}F
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agency fee 代理费，代理费用 7Q~W}`Qv'
aggregate 总计，合计为…… B9cWxe4R#
alternation of document and record 变造文件和记录 7!m<d,]N
alternative audit procedures 替代审计程序，备选审计程序 _4#7 ? p
amend 修改，修订 Nlwt}7
amortisation 摊销 A =e1uBGA
analytical capacity 分析能力 F{.g05^y
analytical procedures 分析性程序 [eTEK W]
annual financial statements 年度会计报表，年度财务报表 ]W ~M?1 }
appendix 附录，附表 O*,O ]Q
applicable 适用的 US-f<Wq
applicable laws and regulations 适用的法规 +>[zn
application systems 应用系统 vS3Y9|-:
apply consistently 一贯地执行，一贯地实施 {D y,|}7s
appropriate 适当的，合适的； rwh 4 /h^S
征用，挪用 ?@`5^7*
appropriate authorization 适当的授权 XH/!A`ZK
appropriateness of audit evidence 审计证据的适当性 Q^l!cL| {
approval 批准，核准 pm i[M)D
assertion (会计报表上的)认定；确认 +ek6}f#
assessed level of control risk 对控制风险的评估，控制风险的评估水平 REi "Aj=
asset 资产，财产 a[
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asset restructuring 资产重组 -y?ve od#
assignment of duties 职责的划分 aM,g@'.=
assistant 助理，助理人员 s- 0Xt<
associated company 联属公司，联营公司 yOb ']
association 联合，结合；协会，社团 v Mn$lT@
assumption 假设，假定 <8Zs; >YuK
at a given date 在某一特定时日 F J?]|S.?,
attestation 鉴证，公证 i??+5o@uTF
attestation service 鉴证服务 X(DP=C}v9
audit adjustment 审计调整 {CVZ
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audit areas 审计领域 /6n"$qon6
audit conclusion 审计结论 |Dq?<Ha
audit effectiveness 审计效果 k][{4~z
audit efficiency 审计效率 Ep') @7^n
audit engagement letter 审计业务约定书 oq1wU@n
audit evidence 审计证据 ?G]yU
audit fee 审计费 EKsOj&ZiJ
audit files 审计档案 ^r7KEeVD
audit findings 审计中发现的事项 Tgi7RAY
audit implementation stage 审计实施阶段 %.\+ j ,G7
audit mark 审计标识 u3 &# UN
audit materiality 审计重要性 _@y9=e
audit method 审计方法 p_apVm\t_
audit objective 审计目标，审计目的 Nr]guC? rE
audit of financial statements 会计报表审计，财务报表审计 ATmyoN2@>
audit opinion 审计意见 Z 7e"4w A
audit period 被审计期间，被审计年度 iF.f*3-NJB
audit plan 审计计划 d+ $:u
audit planning 编制审计计划，制定审计计划，审计计划 R /_vJHI
audit planning stage 审计计划阶段 Zx6h%l,%
audit procedure 审计程序 "EWq{l_I5$
audit programme 审计程序表，具体审计计划 Jiru
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audit report 审计报告 A
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 b0se
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audit report with a qualified opinion 有保留意见的审计报告 7 nW <kA
audit report with an adverse opinion 否定意见的审计报告 la$%%@0/
audit report with dual dates 双重日期审计报告 h_\
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audit reporting stage 审计报告阶段 pB%oFWqK
audit responsibility 审计责任 j^f54Ky.
audit results 审计结果 jgkY ^l
audit risk 审计风险 k<N5*k8M
audit sampling 审计抽样 8Vt' X2
audit sampling techniques 审计抽样方法，审计抽样技术 RgM=g8}M
audit strategies 审计策略 eU]I ! pI<
audit summary 审计总结，审计小结 mOLz(0
audit team 审计小组 "uyr @u0b
audit test 审计测试 a/%qn-i|p
audit trail 审计轨迹 j``Ku@/x0
audit work 审计工作 QNXS.! \P
audit working paper 审计工作底稿 ,&Zk6
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audited financial statement 审计会计报表，已审计财务报表
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Auditing Guidelines (the～) 审计规范指南 c+whpQ=01
auditing standards 审计准则 CWd
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audit-oriented working paper (审计)业务类工作底稿 ;~`/rh
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authorisation 授权 i?mUQ'H
authorisation of transaction 交易的授权 n2[h`zm1{B
availability 可获得性 PVmePgF
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balance 余额；差额；平衡 yaHkWkl
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balance sheet 资产负债表 eO Z ~p
bank 银行 AB<b W3qf(
bank account 银行账户，银行户头 sd
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bank statement 银行对账单 sY]
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barter transaction 易货交易，以物换物交易 : 'jVA
basis of audit 审计依据 F
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basis of preparation (会计报表的)编制基础 )$*B
book of account 账目，账簿 7+6I~&x!Lz
borrowing 借款，贷款，借债 aH, NS
branch 分支，分支机构，分店 -7 Kstc-
brought forward (账户余额等的)承上年，承上期，承上页 `s d
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budget 预算 6&2{V?
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building 建筑物；大楼 3 rLc\rK
business conditions 业务情况，经营情况 h 3 J&
business licence (企业等的)营业执照 '68#7Hs.
business relation 业务关系 #N y+6XM
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