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 )yfOrs M
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审计词汇英汉对照 bi,rMgW
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ability to continue as a going concern 持续经营能力 +/1P^U /
acceptability 可接受性，可接受程度 X*D5y8<
acceptable level of detection risk 检查风险的可接受水平 ~6pCOS}
acceptance of engagement 接受委托 4p0IBfVG
accepting the engagement for the first time 首次接受委托 .T[!!z#^
access to asset 对资产的接触 M}{n6T6B
according to 根据，依据，依照 :X]lXock0
account balance 账户余额 %6vMpB`g
account for 对……进行会计处理，核算；解释 5[0l08'D
accounting 会计，会计学 9e|{z9z[l
accounting advisory serve 会计咨询服务 \ltE rd-
accounting firm 会计师事务所 S<)RVm,!e
accounting information 会计信息，会计资料 A_8`YN"Xk
accounting period 会计期间 c>%z)uY>/
accounting policies 会计政策 j8F~j?%!
accounting professional bodies 会计职业组织，会计职业团体 f^>lObvd
accounting records 会计记录 rmAP&Gw I
accounting responsibility 会计责任 F\YcSDM
accounting service 会计服务 #m[w=Pu}
accounting standards 会计准则 GHJQ d&G8G
Accounting Standards for Business Enterprises 企业会计准则 ~Y}Z4" o
accounting system 会计系统 j/; @ P
accounting treatment 会计处理 @/Wty@PU
accuracy 准确性，精确性 P,+ 0
additional audit procedures 追加审计程序 0n =9TmE
addressee 收件人，收信人
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Administration of State-owned Assets (the～) 国有资产管理局 MWp\D#H
administrative laws and regulations 行政法规 cfQh
adverse impact 不利影响，负面影响 z; Gbqr?{{
adverse opinion 反对意见 Vf\?^h(tP
advisory group 咨询组，顾问组 H tS1N}@
agency fee 代理费，代理费用 p'9
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aggregate 总计，合计为…… lMI
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alternation of document and record 变造文件和记录 e`gGzyM
alternative audit procedures 替代审计程序，备选审计程序 -;DE&~p
amend 修改，修订 ML9T (th6v
amortisation 摊销 4YB7og%P
analytical capacity 分析能力 Iu)(Huv
analytical procedures 分析性程序 ~,3v<A[5Vi
annual financial statements 年度会计报表，年度财务报表 cWy* K4O
appendix 附录，附表 +{ ,w#@
applicable 适用的 OD2ai]!v+
applicable laws and regulations 适用的法规 bx%hizb
application systems 应用系统 au9Wo<mR
apply consistently 一贯地执行，一贯地实施 JJZXSBAOU
appropriate 适当的，合适的； h-)A?%Xt
征用，挪用 j#.-MfB
appropriate authorization 适当的授权 _<' kzOj
appropriateness of audit evidence 审计证据的适当性 XiZ Zo
approval 批准，核准 C.TC Dl
assertion (会计报表上的)认定；确认 %<#$:Qb.
assessed level of control risk 对控制风险的评估，控制风险的评估水平
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asset 资产，财产 ;V}FbWz^v6
asset restructuring 资产重组 e&]`X HC9
assignment of duties 职责的划分 b~jvmcr
assistant 助理，助理人员 C">=2OO
associated company 联属公司，联营公司 /Vj byRwV
association 联合，结合；协会，社团 2w.9Q
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assumption 假设，假定 wx?{
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at a given date 在某一特定时日 9@&Z`b _
attestation 鉴证，公证
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attestation service 鉴证服务 [HZCnO|N
audit adjustment 审计调整 yK2*~T,6@
audit areas 审计领域 K5c7>I%k
audit conclusion 审计结论 "1j\ZCXK_Z
audit effectiveness 审计效果 Up2\X#6
audit efficiency 审计效率 Wx\"wlJ7.3
audit engagement letter 审计业务约定书 S:GUR6g8D
audit evidence 审计证据 TB3T:A>2
audit fee 审计费 MBTt' 6M
audit files 审计档案 NbK?Dg8WJG
audit findings 审计中发现的事项 m^s2kB4A[
audit implementation stage 审计实施阶段 F~
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audit mark 审计标识 xo"4mbTV
audit materiality 审计重要性 z E7oc
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audit method 审计方法 Q*J ~wuE2
audit objective 审计目标，审计目的 qt&"cw
audit of financial statements 会计报表审计，财务报表审计 nO7o7bc
audit opinion 审计意见 u5)A+.v
audit period 被审计期间，被审计年度 rp[oH=&
audit plan 审计计划 _ JJ0pc9t
audit planning 编制审计计划，制定审计计划，审计计划 %'~<:>:"E
audit planning stage 审计计划阶段 J'
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audit procedure 审计程序 !Z2n;.w
audit programme 审计程序表，具体审计计划 JFk|Uqs(
audit report 审计报告 KUqS(u
audit report with a disclaimer of opinion 拒绝表示意见审计报告 t 6IaRD
audit report with a qualified opinion 有保留意见的审计报告 D/6@bcCSY
audit report with an adverse opinion 否定意见的审计报告 y Q @=\'
audit report with dual dates 双重日期审计报告 >wm$,%zk
audit reporting stage 审计报告阶段 Da[X
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audit responsibility 审计责任 (uxQBy
audit results 审计结果 Rw ^ YTv
audit risk 审计风险 \ A UtGP
audit sampling 审计抽样 KI QBY!N+
audit sampling techniques 审计抽样方法，审计抽样技术 w 4gZ:fR=
audit strategies 审计策略 EG8R*Cm,}
audit summary 审计总结，审计小结 K# +]
audit team 审计小组 &,kB7 r"
audit test 审计测试 xla^A}{
audit trail 审计轨迹 %v)'`|i
audit work 审计工作 d/z X%
audit working paper 审计工作底稿 xR6IXF>*
audited financial statement 审计会计报表，已审计财务报表 umrI4.1c
Auditing Guidelines (the～) 审计规范指南 ovo I~k'
auditing standards 审计准则 a7d-
audit-oriented working paper (审计)业务类工作底稿 l 6U'
authorisation 授权 &!~n =]*sz
authorisation of transaction 交易的授权 p 00Bg
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availability 可获得性 |]3);^0
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balance 余额；差额；平衡 cMk%]qfVo8
balance sheet 资产负债表 Llc|j&yHQ
bank 银行 {O oNhN9
bank account 银行账户，银行户头 qtQ:7WO
bank statement 银行对账单 1mPS)X _
barter transaction 易货交易，以物换物交易 rBPxGBd4
basis of audit 审计依据 M!DoR6
basis of preparation (会计报表的)编制基础 utS M x(
book of account 账目，账簿 sO-R+G/^7
borrowing 借款，贷款，借债 uvM8 8#
branch 分支，分支机构，分店 s1apHwJ -
brought forward (账户余额等的)承上年，承上期，承上页 @Iatlz*W
budget 预算 H)fo4N4ii
building 建筑物；大楼 ul&7hHp_u%
business conditions 业务情况，经营情况 J+|V[E<x
business licence (企业等的)营业执照 C:EoUu
business relation 业务关系 '^N p <
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