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 ?^TjG)e7
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审计词汇英汉对照 &Xr@nt0H
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ability to continue as a going concern 持续经营能力 ?.E ixGzI^
acceptability 可接受性，可接受程度 lPcp 1 7U
acceptable level of detection risk 检查风险的可接受水平 t
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acceptance of engagement 接受委托 SplE
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accepting the engagement for the first time 首次接受委托 8m? 9?OV5
access to asset 对资产的接触 3yNILj
according to 根据，依据，依照 y+3<
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account balance 账户余额 Y\e,#y
account for 对……进行会计处理，核算；解释 Uh QsT^b_
accounting 会计，会计学 6{2LV&T=u
accounting advisory serve 会计咨询服务 #vk-zx*v7=
accounting firm 会计师事务所 f{ZO H<"Lo
accounting information 会计信息，会计资料 HsA4NRF'7
accounting period 会计期间 IyTL|W6
accounting policies 会计政策 wps`2`z
accounting professional bodies 会计职业组织，会计职业团体 !>$tRW?gH~
accounting records 会计记录 \@yx;}bdI
accounting responsibility 会计责任 { XC1B
accounting service 会计服务 ;6o p|O
accounting standards 会计准则 ]"'$i4I{R
Accounting Standards for Business Enterprises 企业会计准则 ~jK'n4
accounting system 会计系统 A?l.(qG C_
accounting treatment 会计处理 eKd F-;
accuracy 准确性，精确性 <
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additional audit procedures 追加审计程序 <~:Lp:6 J
addressee 收件人，收信人 Cx>iSx
Administration of State-owned Assets (the～) 国有资产管理局 Q;p?.GI?-
administrative laws and regulations 行政法规 HKA7|z9{
adverse impact 不利影响，负面影响 IooAXwOF
adverse opinion 反对意见 N?!] ^jI,
advisory group 咨询组，顾问组 sflH{!;p
agency fee 代理费，代理费用 Wj2 s+L7,
aggregate 总计，合计为…… jq6BwUN
alternation of document and record 变造文件和记录 uyr 56
alternative audit procedures 替代审计程序，备选审计程序 m.ib#Y)y
amend 修改，修订 S1 22.
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amortisation 摊销 g'G"`)~ 2
analytical capacity 分析能力 FI @!7@
analytical procedures 分析性程序 2{!o
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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 ia.9 5H;
applicable 适用的
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applicable laws and regulations 适用的法规 _yje"
application systems 应用系统 5mNd5 IM
apply consistently 一贯地执行，一贯地实施 [a~|{~?8
appropriate 适当的，合适的； '~?\NeO=
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appropriate authorization 适当的授权 X}?`G?'
appropriateness of audit evidence 审计证据的适当性 ^8S'=Bk
approval 批准，核准 V+7x_>!&)
assertion (会计报表上的)认定；确认 N}0-L$@SL
assessed level of control risk 对控制风险的评估，控制风险的评估水平 96fz SZS,
asset 资产，财产 &Q7 vY
asset restructuring 资产重组 Y{P0?`
assignment of duties 职责的划分 C[h"w'A2
assistant 助理，助理人员 ~m~<xtoc
associated company 联属公司，联营公司 -h&AO\*^W
association 联合，结合；协会，社团 s53 Pw>f
assumption 假设，假定 0) /L+P 5
at a given date 在某一特定时日 I$@0FSl
attestation 鉴证，公证 H.sHXuu
attestation service 鉴证服务 ? 3ldHWa
audit adjustment 审计调整 uY]nqb
audit areas 审计领域 w i,}sEoM
audit conclusion 审计结论 $Z
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audit effectiveness 审计效果 T%kr&XsQX
audit efficiency 审计效率 5[Sa7Mk
audit engagement letter 审计业务约定书 rt+%&% wt
audit evidence 审计证据 *n $=2v^A
audit fee 审计费 5VWyc9Q
audit files 审计档案 k&-SB -
audit findings 审计中发现的事项 @ i $jyc
audit implementation stage 审计实施阶段 -ea":}/
audit mark 审计标识 4L(/Z}(
audit materiality 审计重要性 1m$:Rn^
audit method 审计方法 2l5>>yY
audit objective 审计目标，审计目的 <
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audit of financial statements 会计报表审计，财务报表审计 v8 Ga@*
audit opinion 审计意见 - inZX`afA
audit period 被审计期间，被审计年度 tz #Fy?pe
audit plan 审计计划 &)4#0L4
audit planning 编制审计计划，制定审计计划，审计计划 !9yOFd_
audit planning stage 审计计划阶段 :77dl/d%
audit procedure 审计程序 3 o=R_%r
audit programme 审计程序表，具体审计计划 -%8*>%
audit report 审计报告 $j? zEz
audit report with a disclaimer of opinion 拒绝表示意见审计报告 $n |)M+d
audit report with a qualified opinion 有保留意见的审计报告 7` 113`1
audit report with an adverse opinion 否定意见的审计报告 |G^w2"D_Z
audit report with dual dates 双重日期审计报告 ?7 Kl)p3
audit reporting stage 审计报告阶段 5U[m]W=B
audit responsibility 审计责任 " `l8*]z
audit results 审计结果 AN-qcp6=o
audit risk 审计风险 nksx|i l
audit sampling 审计抽样 1D3{\v
audit sampling techniques 审计抽样方法，审计抽样技术 }=. :bwX5
audit strategies 审计策略 _.b ^4^[
audit summary 审计总结，审计小结 *&7F(
audit team 审计小组 l]
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audit test 审计测试 X=Qa TV
audit trail 审计轨迹 {G _ :#cep
audit work 审计工作 x+niY;Z E
audit working paper 审计工作底稿 :m~R<BQ"
audited financial statement 审计会计报表，已审计财务报表 8| FHr,
Auditing Guidelines (the～) 审计规范指南 (^x ,
auditing standards 审计准则 W dM?{;
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audit-oriented working paper (审计)业务类工作底稿 hzG+s#
authorisation 授权 Mi+<|5is
authorisation of transaction 交易的授权 "Dr8}g:X
availability 可获得性 OsQB`
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balance 余额；差额；平衡 ^*!Tq&Dst|
balance sheet 资产负债表 Qq,w6ekr
bank 银行 g9N_s,3jC
bank account 银行账户，银行户头 QLr.5Wcg>
bank statement 银行对账单 ;;r}=0V*=
barter transaction 易货交易，以物换物交易 )zU bMzF
basis of audit 审计依据 B !>hHQ2
basis of preparation (会计报表的)编制基础 3<c_`BWu
book of account 账目，账簿 &x = PA u
borrowing 借款，贷款，借债 o*\Fj}l-
branch 分支，分支机构，分店 <$ H-/~Y
brought forward (账户余额等的)承上年，承上期，承上页 h !>K[*
budget 预算 /j}"4_. 8
building 建筑物；大楼 $F^p5EXkc6
business conditions 业务情况，经营情况 Gp&
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business licence (企业等的)营业执照 l)1FCD V
business relation 业务关系 "9>.,nzt
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