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 N?#L{Yt
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审计词汇英汉对照 v$x)$ /]n
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ability to continue as a going concern 持续经营能力 J#4pA{0 1w
acceptability 可接受性，可接受程度 ZAeJTCCk
acceptable level of detection risk 检查风险的可接受水平 ]]`[tVaFr
acceptance of engagement 接受委托 yw% E S
accepting the engagement for the first time 首次接受委托 pFiE2V_aS
access to asset 对资产的接触 7bE`P[
according to 根据，依据，依照 (E 8jkc
account balance 账户余额 |0>rojMq
account for 对……进行会计处理，核算；解释 _8-1wx
accounting 会计，会计学 -kP2
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accounting advisory serve 会计咨询服务 "R- j
accounting firm 会计师事务所 [AFGh
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accounting information 会计信息，会计资料 <;> k[P'
accounting period 会计期间 p` Tl)[*
accounting policies 会计政策 'Z,7{U1 P
accounting professional bodies 会计职业组织，会计职业团体 `*yOc6i]
accounting records 会计记录 >b#CR/^z
accounting responsibility 会计责任 mr_NArF
accounting service 会计服务 F.(e}EMyNh
accounting standards 会计准则
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Accounting Standards for Business Enterprises 企业会计准则
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accounting system 会计系统 Sx Bo%
accounting treatment 会计处理 [I'q"yRu]i
accuracy 准确性，精确性 1r ue+GL
additional audit procedures 追加审计程序 @m:'
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addressee 收件人，收信人 <&B] p
Administration of State-owned Assets (the～) 国有资产管理局 N!v>2"x8q
administrative laws and regulations 行政法规 +]yVSns
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adverse impact 不利影响，负面影响 5 ^l-3s?M
adverse opinion 反对意见 ^ yF
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advisory group 咨询组，顾问组 ?v F8 y;Jh
agency fee 代理费，代理费用 I{H!K rM!
aggregate 总计，合计为…… kf~>%tES]
alternation of document and record 变造文件和记录 $(OL#>9Ly
alternative audit procedures 替代审计程序，备选审计程序 B=X_c5
amend 修改，修订 A] o3 MoSt
amortisation 摊销 6"rS?>W/mO
analytical capacity 分析能力 nHfAx/9!
analytical procedures 分析性程序 Q' ib7R;V,
annual financial statements 年度会计报表，年度财务报表 UN^M.lqZX
appendix 附录，附表 7<2?NLE8*
applicable 适用的 ,g|ht%"
applicable laws and regulations 适用的法规 _$HC NFdh
application systems 应用系统 sv "GX< +
apply consistently 一贯地执行，一贯地实施 *l0 i}"T^_
appropriate 适当的，合适的； AI9=?X<kh
征用，挪用 ]i
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appropriate authorization 适当的授权 HC>k/Gk"
appropriateness of audit evidence 审计证据的适当性 xBw ua;
approval 批准，核准 lfw BUb
assertion (会计报表上的)认定；确认 Ur " "&@
assessed level of control risk 对控制风险的评估，控制风险的评估水平 F:0 E-
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asset 资产，财产 RzLe
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asset restructuring 资产重组 T0\[":
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assignment of duties 职责的划分 0d`l ugf
assistant 助理，助理人员 " 68=dC
associated company 联属公司，联营公司 I;P!
association 联合，结合；协会，社团 /wHfc[
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assumption 假设，假定 ry* 9
at a given date 在某一特定时日 PbMv M
attestation 鉴证，公证 A j>
attestation service 鉴证服务 IUh)g1u41O
audit adjustment 审计调整 }k8&T\V!
audit areas 审计领域 1py >[II@
audit conclusion 审计结论 >Y:veEa6v6
audit effectiveness 审计效果 lgHzI (
audit efficiency 审计效率 2qKAO/_O
audit engagement letter 审计业务约定书 8Y;>3z th7
audit evidence 审计证据 |B),N f|a
audit fee 审计费 pSpxd |k
audit files 审计档案 {UhpN"'"n
audit findings 审计中发现的事项 a -5 #8
audit implementation stage 审计实施阶段 =VZ0+Y l
audit mark 审计标识 5*$z4O:Aa
audit materiality 审计重要性 +2 s][^-KV
audit method 审计方法 6" . v6
audit objective 审计目标，审计目的 g8Zf("
audit of financial statements 会计报表审计，财务报表审计 f{D~ZC.*
audit opinion 审计意见 ^"$~&\+x5
audit period 被审计期间，被审计年度 qKuHd~M{ 1
audit plan 审计计划 mi sPJO&QD
audit planning 编制审计计划，制定审计计划，审计计划 o -]8)G>~M
audit planning stage 审计计划阶段 F;Ubdxwwl
audit procedure 审计程序
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audit programme 审计程序表，具体审计计划 "LVN:|!
audit report 审计报告 HR?a93
audit report with a disclaimer of opinion 拒绝表示意见审计报告 T@N)BfkB
audit report with a qualified opinion 有保留意见的审计报告 I {u+=0^Y
audit report with an adverse opinion 否定意见的审计报告 _qS4Ns/4s
audit report with dual dates 双重日期审计报告 L0xh?B
audit reporting stage 审计报告阶段 d1d:5 b
audit responsibility 审计责任 LO ,k'g g<
audit results 审计结果 sRGIHT#
audit risk 审计风险 z8w@pT
audit sampling 审计抽样
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audit sampling techniques 审计抽样方法，审计抽样技术 ew 8Manx
audit strategies 审计策略 l`AA<Rj*O-
audit summary 审计总结，审计小结 B+=Xb;p8
audit team 审计小组 OV $ |!n
audit test 审计测试 iA+zZVwO
audit trail 审计轨迹 T4 "*w
audit work 审计工作 YR68'
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audit working paper 审计工作底稿 xgB-m[Xi
audited financial statement 审计会计报表，已审计财务报表 D??
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Auditing Guidelines (the～) 审计规范指南 ;8<lgZ9H<
auditing standards 审计准则 6b=7{nLF
audit-oriented working paper (审计)业务类工作底稿 xy<)zKp
authorisation 授权 Jd/XEs?<q
authorisation of transaction 交易的授权 .^?Z3iA",
availability 可获得性 )%(H'omvl
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balance 余额；差额；平衡 n' Z5rXg
balance sheet 资产负债表 (
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bank 银行 NiH.Pv)Oa'
bank account 银行账户，银行户头 %; tBWyq}_
bank statement 银行对账单 4ew#@
barter transaction 易货交易，以物换物交易 VWE`wan<
basis of audit 审计依据 Y \7/`ty
basis of preparation (会计报表的)编制基础 se]QEd7]7
book of account 账目，账簿 si > gYO
borrowing 借款，贷款，借债 V% ! my[b
branch 分支，分支机构，分店 ]Saw}agE[%
brought forward (账户余额等的)承上年，承上期，承上页 6SmawPPP
budget 预算 n%:& N
building 建筑物；大楼 wE09%
business conditions 业务情况，经营情况 eop7=!`-~~
business licence (企业等的)营业执照 H}&4#CQ'!
business relation 业务关系 _,]@xFCOH
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