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 * zw
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ability to continue as a going concern 持续经营能力 ok K/i
acceptability 可接受性，可接受程度 q 2_N90u
acceptable level of detection risk 检查风险的可接受水平 YJ$Vn >6Z
acceptance of engagement 接受委托 L 5V'Sr
accepting the engagement for the first time 首次接受委托
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access to asset 对资产的接触 4."o.:8x
according to 根据，依据，依照 KG4#BY&^
account balance 账户余额 |1<]o; :
account for 对……进行会计处理，核算；解释 k * G!.
accounting 会计，会计学 /P?|4D}<
accounting advisory serve 会计咨询服务 g|v1qfK
accounting firm 会计师事务所 + qh <
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accounting information 会计信息，会计资料 K c2OLz#
accounting period 会计期间 DJD ]aI
accounting policies 会计政策 |5<& r]xN
accounting professional bodies 会计职业组织，会计职业团体 _v~D {H&}
accounting records 会计记录 T/Wm S?
accounting responsibility 会计责任 [0tf Y0
accounting service 会计服务 -A-hxK*^
accounting standards 会计准则 xnRp/I
Accounting Standards for Business Enterprises 企业会计准则 sw=JUfAh y
accounting system 会计系统 P- `~]]
accounting treatment 会计处理 R$T[%AGZ.
accuracy 准确性，精确性 \CJx=[3(
additional audit procedures 追加审计程序 23(E3:.
addressee 收件人，收信人 #pDGaqeX
Administration of State-owned Assets (the～) 国有资产管理局 #iR yjD
administrative laws and regulations 行政法规 Zy!)8<Cgm'
adverse impact 不利影响，负面影响 :EQme0OW
adverse opinion 反对意见 C+ L_61
advisory group 咨询组，顾问组 9znx
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agency fee 代理费，代理费用 } `<>$2b
aggregate 总计，合计为…… +GYI 2
alternation of document and record 变造文件和记录 N?2 #YTjR
alternative audit procedures 替代审计程序，备选审计程序 U Qi^udGFD
amend 修改，修订 Vk N[=0a,
amortisation 摊销 N[
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analytical capacity 分析能力 o
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analytical procedures 分析性程序 ${I@YSU
annual financial statements 年度会计报表，年度财务报表 {!{7zM%u0C
appendix 附录，附表 U>p lv
applicable 适用的 ;Xd\$)n
applicable laws and regulations 适用的法规 rjpafGC p
application systems 应用系统 _r?;lnWx@
apply consistently 一贯地执行，一贯地实施 CyK$XDHa
appropriate 适当的，合适的； YPff)0N h
征用，挪用 /|u]Y
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appropriate authorization 适当的授权 [K)1!KK,L
appropriateness of audit evidence 审计证据的适当性 B0 oY]r6
approval 批准，核准 1{Alj27
assertion (会计报表上的)认定；确认 n6!Ihip$
assessed level of control risk 对控制风险的评估，控制风险的评估水平 Hdq/ E>u
asset 资产，财产 uuUVE/^V'
asset restructuring 资产重组 O[hbu ![
assignment of duties 职责的划分 "{ QHWZ
assistant 助理，助理人员 N>
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associated company 联属公司，联营公司 0w[0%:R ^
association 联合，结合；协会，社团
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assumption 假设，假定 [P&,}o)+E0
at a given date 在某一特定时日 hRy }G'0
attestation 鉴证，公证 M9 2~i M
attestation service 鉴证服务 i!d7,>l+Q~
audit adjustment 审计调整 l-^XW?CfL
audit areas 审计领域 PRk%C0`
audit conclusion 审计结论 R&=GB\`:a
audit effectiveness 审计效果 J_wz'eIb0
audit efficiency 审计效率 18/@:u{
audit engagement letter 审计业务约定书 zloa U
audit evidence 审计证据 JbC\l
audit fee 审计费 Bc|x:#`C\{
audit files 审计档案 w)m0Z4*
audit findings 审计中发现的事项 |nH
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audit implementation stage 审计实施阶段 kN9sug^
audit mark 审计标识 ^<
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audit materiality 审计重要性 GY$?^&OO>
audit method 审计方法 V+a%,sI
audit objective 审计目标，审计目的 'Rh>w=wB '
audit of financial statements 会计报表审计，财务报表审计 hTtp-e`
audit opinion 审计意见 U)w|G rxX
audit period 被审计期间，被审计年度 4Ig{#}<
audit plan 审计计划 FTYLMQ
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audit planning 编制审计计划，制定审计计划，审计计划 ISnS;
audit planning stage 审计计划阶段 vBn=bb'W
audit procedure 审计程序 ][5p.owJse
audit programme 审计程序表，具体审计计划 h'y@M+c(
audit report 审计报告 +#I~#CV!
audit report with a disclaimer of opinion 拒绝表示意见审计报告 $9i5<16
audit report with a qualified opinion 有保留意见的审计报告 7 }1Kafs
audit report with an adverse opinion 否定意见的审计报告
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audit report with dual dates 双重日期审计报告 qp_ `Fj:
audit reporting stage 审计报告阶段 oJ@PJvmR&a
audit responsibility 审计责任 *T2&$W|_a
audit results 审计结果 F+$@3[Q`N
audit risk 审计风险 'TN{8~Gt*
audit sampling 审计抽样 OO
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audit sampling techniques 审计抽样方法，审计抽样技术 7n 95>as
audit strategies 审计策略 S,tVOxs^
audit summary 审计总结，审计小结 hYZ:" x
audit team 审计小组 vlN. OQ
audit test 审计测试 Y& Lk4
audit trail 审计轨迹 "!/_
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audit work 审计工作 Okg8Ve2
audit working paper 审计工作底稿 Sd{"A0[A|
audited financial statement 审计会计报表，已审计财务报表 gc CYXPZp
Auditing Guidelines (the～) 审计规范指南 5GFnfc}
auditing standards 审计准则 !BikF4Y1L&
audit-oriented working paper (审计)业务类工作底稿 ` dUiz5o'
authorisation 授权 p;t!"I:`?
authorisation of transaction 交易的授权 dD n4nwH
availability 可获得性 i|,A1c"*
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balance 余额；差额；平衡 pVa|o& ,
balance sheet 资产负债表 iY'hkr w
bank 银行 {uM{5GSL
bank account 银行账户，银行户头 q
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bank statement 银行对账单 #DRt Mrfat
barter transaction 易货交易，以物换物交易 )* nbEZm@
basis of audit 审计依据 Qn3+bF4
basis of preparation (会计报表的)编制基础 h
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book of account 账目，账簿 l(#Y8
borrowing 借款，贷款，借债 #:zPpMAl
branch 分支，分支机构，分店 ,L:)ZZgN
brought forward (账户余额等的)承上年，承上期，承上页 +}0*_VW
budget 预算 +,^M{^%
building 建筑物；大楼 M)pi)$&c
business conditions 业务情况，经营情况 V dOd:w
business licence (企业等的)营业执照 nkj'AH"2
business relation 业务关系 }R5&[hxh4t
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