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 Bm;{d O
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审计词汇英汉对照 vFV->/u
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ability to continue as a going concern 持续经营能力 JU1U=Lu."
acceptability 可接受性，可接受程度 U]@t\T3W
acceptable level of detection risk 检查风险的可接受水平 X CDHd
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acceptance of engagement 接受委托 na?jCq9C
accepting the engagement for the first time 首次接受委托 Gg{@]9
access to asset 对资产的接触 Z"mpE+U*
according to 根据，依据，依照 r9yUye}
account balance 账户余额 ~2S`y=* :
account for 对……进行会计处理，核算；解释 axxd W)+K
accounting 会计，会计学 \4bma<~a
accounting advisory serve 会计咨询服务 O HR9u
accounting firm 会计师事务所 ] j}zN2[A
accounting information 会计信息，会计资料
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accounting period 会计期间 |&o1i~Y
accounting policies 会计政策 :nd
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accounting professional bodies 会计职业组织，会计职业团体 jcYI"f"~
accounting records 会计记录 nv2Y6e}dG
accounting responsibility 会计责任 Sr,ZM1J
accounting service 会计服务 VX[{X8PkS
accounting standards 会计准则 H2zd@l:R
Accounting Standards for Business Enterprises 企业会计准则 /#G^?2o M
accounting system 会计系统 ;^=eiurv
accounting treatment 会计处理 X6N^<Z$
accuracy 准确性，精确性 3 B KW
additional audit procedures 追加审计程序
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addressee 收件人，收信人 ST'L \yebc
Administration of State-owned Assets (the～) 国有资产管理局 ^8
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administrative laws and regulations 行政法规 <(>v|5K0]
adverse impact 不利影响，负面影响 Z@RAdwjR`p
adverse opinion 反对意见 XaR( q2s
advisory group 咨询组，顾问组 .Xg%><{~
agency fee 代理费，代理费用 i5(_.1X<#{
aggregate 总计，合计为…… H]mY 6D51"
alternation of document and record 变造文件和记录 o{ f n}
alternative audit procedures 替代审计程序，备选审计程序
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amend 修改，修订 23U9+
amortisation 摊销 Yu9
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analytical capacity 分析能力 LZX-am`%
analytical procedures 分析性程序 nR!qolh
annual financial statements 年度会计报表，年度财务报表 tZk
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appendix 附录，附表
sFx $
applicable 适用的 ZBJ.dK?Ky|
applicable laws and regulations 适用的法规 WLDt5R
application systems 应用系统 b0rC\^x
apply consistently 一贯地执行，一贯地实施 _ 0oZgt)
appropriate 适当的，合适的； 5\S)8j `8
征用，挪用 {>5z~OV
appropriate authorization 适当的授权 8:huWjh]M
appropriateness of audit evidence 审计证据的适当性 -+'{C =
approval 批准，核准 lh(A=hn"n
assertion (会计报表上的)认定；确认 !#f4t]FM`B
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 ''?.6r
asset restructuring 资产重组 x1|5q/I
assignment of duties 职责的划分 o5BOe1_Pw
assistant 助理，助理人员 Q'7o_[o/
associated company 联属公司，联营公司 =uKK{\+|Y
association 联合，结合；协会，社团 6$%]p1"!K
assumption 假设，假定 rQ30)5^V|
at a given date 在某一特定时日 fx99@%Ii
attestation 鉴证，公证 K%2,z3ps
attestation service 鉴证服务 1[} =,uaM
audit adjustment 审计调整 Mf%/t HK
audit areas 审计领域 zOg#= ql
audit conclusion 审计结论 oT\B-lx
audit effectiveness 审计效果 E@0w t^
audit efficiency 审计效率 E4T?8TO$o%
audit engagement letter 审计业务约定书 pZlBpGQf
audit evidence 审计证据 !CPv{c`|qg
audit fee 审计费 D<5gdIw
audit files 审计档案 ( J\D"4
q
audit findings 审计中发现的事项 I]~xs0$4#
audit implementation stage 审计实施阶段 =y0! -y
audit mark 审计标识 SKD!V6S
audit materiality 审计重要性 6Ck?O
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audit method 审计方法 T~ /Bf
audit objective 审计目标，审计目的 No =f&GVg
audit of financial statements 会计报表审计，财务报表审计 #U"\v7C{n
audit opinion 审计意见 W=GNo9:
audit period 被审计期间，被审计年度 : b $
M
audit plan 审计计划 X'7 T" 5!
audit planning 编制审计计划，制定审计计划，审计计划 !yoj ZG MB
audit planning stage 审计计划阶段 8ENAif
audit procedure 审计程序 TcauCL
audit programme 审计程序表，具体审计计划 IR5 S -vO
audit report 审计报告 ^q%~K{'`-
audit report with a disclaimer of opinion 拒绝表示意见审计报告 AJC Wp4,
audit report with a qualified opinion 有保留意见的审计报告 " &p\ pR~
audit report with an adverse opinion 否定意见的审计报告 L L9I:^
audit report with dual dates 双重日期审计报告 va~:oA
audit reporting stage 审计报告阶段 xot q$r
audit responsibility 审计责任 Sn7.KY S
audit results 审计结果 dWI/X
audit risk 审计风险 ?9mWMf%t
audit sampling 审计抽样 x0 3G Jy5
audit sampling techniques 审计抽样方法，审计抽样技术 ir \ d8.
audit strategies 审计策略 o~mY,7@a
audit summary 审计总结，审计小结 a[lE9JA;|
audit team 审计小组 cvn,&G -`
audit test 审计测试 7: jSP$
audit trail 审计轨迹 V
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audit work 审计工作 l*B ;/
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audit working paper 审计工作底稿 #uu wzE*M_
audited financial statement 审计会计报表，已审计财务报表 k(u W( 6
Auditing Guidelines (the～) 审计规范指南 +:/`&LOS-
auditing standards 审计准则 + #S]u C
audit-oriented working paper (审计)业务类工作底稿 sBwkHsDD
authorisation 授权 ZSKk*<=
authorisation of transaction 交易的授权 n)$ q*IN"
availability 可获得性 xV}|G
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balance 余额；差额；平衡 z#D@mn5\ a
balance sheet 资产负债表 nzhQ\' TC
bank 银行 lua t1#~J
bank account 银行账户，银行户头 `\e@O#,^yI
bank statement 银行对账单 J5@_OIc1y
barter transaction 易货交易，以物换物交易 KhXW5hS1
basis of audit 审计依据 T( J&v|FK
basis of preparation (会计报表的)编制基础 Bi?.G7>
book of account 账目，账簿 Z~T- *1V
borrowing 借款，贷款，借债 &&_W,id`
branch 分支，分支机构，分店 MbY a6jrF
brought forward (账户余额等的)承上年，承上期，承上页 n?k U
budget 预算 #FTXy >W
building 建筑物；大楼 /x0zZ+}V
business conditions 业务情况，经营情况 pO
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business licence (企业等的)营业执照 ]=@>;yP)
business relation 业务关系 AD*+?%hj
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