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 LC~CPV'F
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ability to continue as a going concern 持续经营能力 :pL1F)-*
acceptability 可接受性，可接受程度 y@2vY[)3s
acceptable level of detection risk 检查风险的可接受水平 4eDmLC"Y
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acceptance of engagement 接受委托 j\i;'t}8g
accepting the engagement for the first time 首次接受委托 (Von; U
access to asset 对资产的接触 P>yG/:W;
according to 根据，依据，依照 r_!{!i3
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account balance 账户余额 -52 @%uB
account for 对……进行会计处理，核算；解释 DjevX7Q
accounting 会计，会计学 Qd&d\w/
accounting advisory serve 会计咨询服务 'P mHBQvt&
accounting firm 会计师事务所 9XJ9~I?
accounting information 会计信息，会计资料 iMOPD}`IX
accounting period 会计期间 {Oc?C:aI=
accounting policies 会计政策 46Y7HTwE
accounting professional bodies 会计职业组织，会计职业团体 42b =z//;
accounting records 会计记录 2Q`PUXj
accounting responsibility 会计责任 =DmPPl{
accounting service 会计服务 )sY$\^'WY
accounting standards 会计准则 EA%#/ n
Accounting Standards for Business Enterprises 企业会计准则 cAsSN.HFS
accounting system 会计系统 1%]{0P0?[
accounting treatment 会计处理 n
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accuracy 准确性，精确性 ?h>%Ix
additional audit procedures 追加审计程序 ZPxOds 1m
addressee 收件人，收信人 sTYuwna~
Administration of State-owned Assets (the～) 国有资产管理局 O;& yA<
administrative laws and regulations 行政法规 )M|O;~q
adverse impact 不利影响，负面影响 I49= ozPP
adverse opinion 反对意见 ATXx?
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advisory group 咨询组，顾问组 ~PH1|h6
agency fee 代理费，代理费用 FzsS~C$wH{
aggregate 总计，合计为…… W~+!"^<n
alternation of document and record 变造文件和记录 c!(~BH3p
alternative audit procedures 替代审计程序，备选审计程序 ^~YmLI4
amend 修改，修订 Js^r]= \F'
amortisation 摊销
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analytical capacity 分析能力 HPd+Bd
analytical procedures 分析性程序 >FE QtD~F
annual financial statements 年度会计报表，年度财务报表 wZ\e3H z
appendix 附录，附表 %;"B ;~
applicable 适用的 s6eq?1l 3
applicable laws and regulations 适用的法规 &s6(3k
application systems 应用系统 _+ R_ms
apply consistently 一贯地执行，一贯地实施 46.q a nh
appropriate 适当的，合适的； 8en#PH }
征用，挪用 %8` 1Li6 g
appropriate authorization 适当的授权 ui#1 +p3G
appropriateness of audit evidence 审计证据的适当性 7Hr4yh[j&
approval 批准，核准 Um0< I)
assertion (会计报表上的)认定；确认 S#%JSQo:
assessed level of control risk 对控制风险的评估，控制风险的评估水平 +_|cZ lQ&
asset 资产，财产 [#3Cg%V
asset restructuring 资产重组 Q+%m+ /Zq
assignment of duties 职责的划分 "`1of8$X7
assistant 助理，助理人员 +D{*L0$D"
associated company 联属公司，联营公司 M@
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association 联合，结合；协会，社团 exrt|A] _[
assumption 假设，假定 MkV*+LXC
at a given date 在某一特定时日 iR}i42C u
attestation 鉴证，公证 %Cbc@=k
attestation service 鉴证服务 9|kE q>d
audit adjustment 审计调整 s mLD m
audit areas 审计领域 .5Z @5g
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audit conclusion 审计结论 ?\p%Mx?
audit effectiveness 审计效果 0.+Z;j
audit efficiency 审计效率 :Ro"
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audit engagement letter 审计业务约定书 ~PS2 [5yo
audit evidence 审计证据 yfw>y=/p
audit fee 审计费 `))J8j"
audit files 审计档案 $P}]|/Yb
audit findings 审计中发现的事项 MFdFZkpiV
audit implementation stage 审计实施阶段 F+m4
audit mark 审计标识 =x.v*W]F`
audit materiality 审计重要性 0|+hm^'_
audit method 审计方法 Er+3S@sfq,
audit objective 审计目标，审计目的 i\R\bv[9
audit of financial statements 会计报表审计，财务报表审计 Q c
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audit opinion 审计意见 #?|1~
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audit period 被审计期间，被审计年度 %IH|zSr)EM
audit plan 审计计划 sT" tS>
audit planning 编制审计计划，制定审计计划，审计计划 ]B.,7
audit planning stage 审计计划阶段 yLa5tv/
audit procedure 审计程序 `q{'_\gVt(
audit programme 审计程序表，具体审计计划 ZzaW@6LJF
audit report 审计报告 9qO:K 79|
audit report with a disclaimer of opinion 拒绝表示意见审计报告 hs#s $})}Z
audit report with a qualified opinion 有保留意见的审计报告 qx
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audit report with an adverse opinion 否定意见的审计报告 JP% ;rAoJ
audit report with dual dates 双重日期审计报告 c68$p gG
audit reporting stage 审计报告阶段 &l }xBQAL
audit responsibility 审计责任 :bF2b..XOu
audit results 审计结果 G;#t6bk
audit risk 审计风险 i$ <v*$.o
audit sampling 审计抽样 .$}zw|,q
audit sampling techniques 审计抽样方法，审计抽样技术 *z:lq2"G
audit strategies 审计策略 Hw. @Le>
audit summary 审计总结，审计小结 3K] 0sr
audit team 审计小组 $,v+i
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audit test 审计测试 .xQ'^P_q
audit trail 审计轨迹 b3E GtC}^
audit work 审计工作 OKAU*}_
audit working paper 审计工作底稿
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audited financial statement 审计会计报表，已审计财务报表 K(i}?9WD
Auditing Guidelines (the～) 审计规范指南 o
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auditing standards 审计准则 Ly&+m+Gwu
audit-oriented working paper (审计)业务类工作底稿 "h#R>3I1)
authorisation 授权 q mFG
authorisation of transaction 交易的授权 ydy TDn
availability 可获得性 Rjq Xz6
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balance 余额；差额；平衡 &nP0T-T5y
balance sheet 资产负债表 K EtV
bank 银行 nm@ h5ON_
bank account 银行账户，银行户头 @>HTbs6W
bank statement 银行对账单 9T;4aP>6j#
barter transaction 易货交易，以物换物交易 < mQX
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basis of audit 审计依据 [
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basis of preparation (会计报表的)编制基础 rz@q W 2
book of account 账目，账簿 O;~e^ <*
borrowing 借款，贷款，借债 1(-!TJ{
branch 分支，分支机构，分店 Yy88 5
brought forward (账户余额等的)承上年，承上期，承上页 gom!dB0J
budget 预算 R3~, &ab
building 建筑物；大楼 C<
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business conditions 业务情况，经营情况 Jqj!k*=/
business licence (企业等的)营业执照 zbmC ? 2$
business relation 业务关系 r }lGcG)
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