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 [+@T"2h2b
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ability to continue as a going concern 持续经营能力 A(XX2f!i
acceptability 可接受性，可接受程度 e6y!,My<
acceptable level of detection risk 检查风险的可接受水平 HKC&grp
acceptance of engagement 接受委托 |]HA@7B
accepting the engagement for the first time 首次接受委托 ?: 5/4YC
access to asset 对资产的接触 WK#c* rsij
according to 根据，依据，依照 C
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account balance 账户余额 xgsEe3|
account for 对……进行会计处理，核算；解释 eOb)uIF
accounting 会计，会计学 M?m@o1\;W
accounting advisory serve 会计咨询服务 16ip:/5
accounting firm 会计师事务所 ubKp
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accounting information 会计信息，会计资料
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accounting period 会计期间 /*6[Itm_ h
accounting policies 会计政策 "?_ af
accounting professional bodies 会计职业组织，会计职业团体 %xX b5aY
accounting records 会计记录 {H=<5
accounting responsibility 会计责任 &`g^b^i
accounting service 会计服务 ##"
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accounting standards 会计准则 ;b|=osyT\
Accounting Standards for Business Enterprises 企业会计准则 |41~U\
accounting system 会计系统 4?_^7(%p
accounting treatment 会计处理 ^C2SLLgeJ
accuracy 准确性，精确性 7 $Cv=8
additional audit procedures 追加审计程序 DRVvC~M-,
addressee 收件人，收信人 I
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Administration of State-owned Assets (the～) 国有资产管理局 \Jwc[R&x
administrative laws and regulations 行政法规 }+:X= @Z@
adverse impact 不利影响，负面影响 )ItW}1[I
adverse opinion 反对意见 D4{
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advisory group 咨询组，顾问组 V>4v6)N
agency fee 代理费，代理费用 Gfep m$*%
aggregate 总计，合计为…… 5z.Y }
alternation of document and record 变造文件和记录 2%-/}'G*
alternative audit procedures 替代审计程序，备选审计程序 e[QEOx/-h2
amend 修改，修订 b-J6{ =k^
amortisation 摊销 E]p
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analytical capacity 分析能力 'kJyE9*xU.
analytical procedures 分析性程序 R$2\Xl@qQF
annual financial statements 年度会计报表，年度财务报表 "JgwL_2
appendix 附录，附表 8%A k
applicable 适用的 0.~s>xXp
applicable laws and regulations 适用的法规 %YG[?"P'
application systems 应用系统 ,y)V5
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apply consistently 一贯地执行，一贯地实施 _!yUr5&,Br
appropriate 适当的，合适的； S:c d'68D
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appropriate authorization 适当的授权 & <(&u`S
appropriateness of audit evidence 审计证据的适当性 &!>.)I`
approval 批准，核准 P(p|NRD@1
assertion (会计报表上的)认定；确认 ^ b{~]I
assessed level of control risk 对控制风险的评估，控制风险的评估水平 Rz<'& Z>;
asset 资产，财产 "i%=QON`
asset restructuring 资产重组 ZQsVSz( 1
assignment of duties 职责的划分 0J
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assistant 助理，助理人员 dFk$rr>q
associated company 联属公司，联营公司 X|Nb8 1 M
association 联合，结合；协会，社团 .aC/
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assumption 假设，假定 Hr(%y&0
at a given date 在某一特定时日 Upc_"mkI.
attestation 鉴证，公证 <,t6A?YoMP
attestation service 鉴证服务 ,/eAns`ZU
audit adjustment 审计调整 F{e I[A
audit areas 审计领域 iG{xDj{CKv
audit conclusion 审计结论 =pb ru=/
audit effectiveness 审计效果 (I#3![q
audit efficiency 审计效率 Y";K WA}b
audit engagement letter 审计业务约定书 MVDy|i4
audit evidence 审计证据 ?V =#x.9
audit fee 审计费 @,q <CF@Y
audit files 审计档案 |cl*wFm|3
audit findings 审计中发现的事项 mfk^t` w_
audit implementation stage 审计实施阶段 nR,Qq
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audit mark 审计标识 NqN}] nu6
audit materiality 审计重要性
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audit method 审计方法 % 3<7HY]~
audit objective 审计目标，审计目的 H6M G5f_
audit of financial statements 会计报表审计，财务报表审计 Hw,@oOh.
audit opinion 审计意见 D1wONss
audit period 被审计期间，被审计年度 55zy]|F"
audit plan 审计计划 whQJWi=ck
audit planning 编制审计计划，制定审计计划，审计计划 9bUFxSH
audit planning stage 审计计划阶段 Eu[/* t+l
audit procedure 审计程序 /Uni6O)oc
audit programme 审计程序表，具体审计计划 ro
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audit report 审计报告 [I (
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 j;EH[3
audit report with a qualified opinion 有保留意见的审计报告 ^K: -r !v^
audit report with an adverse opinion 否定意见的审计报告 HDj260a
audit report with dual dates 双重日期审计报告 Ed1y%mR>
audit reporting stage 审计报告阶段 : CP ,DO
audit responsibility 审计责任 8Q73h/3
audit results 审计结果 !WTL:dk
audit risk 审计风险 wB"`lY
audit sampling 审计抽样 yg82a7D
audit sampling techniques 审计抽样方法，审计抽样技术 sV]I]DR
audit strategies 审计策略 [G"Va_A8
audit summary 审计总结，审计小结 `ix&j8E22w
audit team 审计小组 sL#MYW5E
audit test 审计测试 ,k}(]{ -
audit trail 审计轨迹 gvFCsVv<{
audit work 审计工作 Q6
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audit working paper 审计工作底稿 >LW}N!IBy
audited financial statement 审计会计报表，已审计财务报表 FQ u c}A
Auditing Guidelines (the～) 审计规范指南 f%rZ2h)
auditing standards 审计准则 rXq{WS`
audit-oriented working paper (审计)业务类工作底稿 4-oaq'//BT
authorisation 授权 y N,grU (
authorisation of transaction 交易的授权 # GzowI'
availability 可获得性 A }(o1wuw
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balance 余额；差额；平衡 ipS:)4QFxJ
balance sheet 资产负债表 s13 3N?
bank 银行 `pqT iV
bank account 银行账户，银行户头 bP&1tE
bank statement 银行对账单 k&17 (Tv$
barter transaction 易货交易，以物换物交易 sEi9<$~R@0
basis of audit 审计依据 $4BvDZDk`B
basis of preparation (会计报表的)编制基础 9A *gW j
book of account 账目，账簿 Cl!9/l?z
borrowing 借款，贷款，借债 ^ U~
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branch 分支，分支机构，分店 t$rla _rbY
brought forward (账户余额等的)承上年，承上期，承上页 R1(3c*0f
budget 预算 P=Su)c
building 建筑物；大楼 Y}
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business conditions 业务情况，经营情况 9T 0g%&
business licence (企业等的)营业执照 \r"gqv)^
business relation 业务关系 ?@;#|^k9
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