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 [5p9p1@u{C
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审计词汇英汉对照 Tt~[hC
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ability to continue as a going concern 持续经营能力 ]j/=
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acceptability 可接受性，可接受程度 g&2g>]
acceptable level of detection risk 检查风险的可接受水平 vMou`[\WlJ
acceptance of engagement 接受委托 =oL:|$Pj
accepting the engagement for the first time 首次接受委托 ,>6a) 2xh
access to asset 对资产的接触 4uoZw 3
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according to 根据，依据，依照 u]Vt>Y w
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account balance 账户余额 )?#K0 o[<
account for 对……进行会计处理，核算；解释 >_yL@^
accounting 会计，会计学 z[_Y,I
accounting advisory serve 会计咨询服务 MjC<N[WO>N
accounting firm 会计师事务所 zu
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accounting information 会计信息，会计资料 ~"`e9Im
accounting period 会计期间 N^oP,^+U
accounting policies 会计政策 )$E) {(Aa
accounting professional bodies 会计职业组织，会计职业团体 =Vs?=|r
accounting records 会计记录 A
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accounting responsibility 会计责任 j`.&4.7+
accounting service 会计服务 g*oX `K.
accounting standards 会计准则 eUN aq&M
Accounting Standards for Business Enterprises 企业会计准则 @~ke=w6&pe
accounting system 会计系统 vkGF_aenk
accounting treatment 会计处理 7MrHu 2rZ=
accuracy 准确性，精确性 }?mSMqnB
additional audit procedures 追加审计程序 lF/
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addressee 收件人，收信人 (! {*@?S
Administration of State-owned Assets (the～) 国有资产管理局 i&6U5Va,G
administrative laws and regulations 行政法规 =T2 SJ)
adverse impact 不利影响，负面影响 p! :oT1U
adverse opinion 反对意见 !|4]V}JQ
advisory group 咨询组，顾问组 fG>3g
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agency fee 代理费，代理费用 sd%) g<t
aggregate 总计，合计为…… COHBju fmR
alternation of document and record 变造文件和记录 Posz|u <x
alternative audit procedures 替代审计程序，备选审计程序 >e6 OlIW
amend 修改，修订 de W1>yh^_
amortisation 摊销 u,8)M' UU
analytical capacity 分析能力 '1 2*'Q+{+
analytical procedures 分析性程序 +5|k#'%
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annual financial statements 年度会计报表，年度财务报表 (N&?Z]|yr
appendix 附录，附表 l]zQSXip
applicable 适用的 d38o*+JCf
applicable laws and regulations 适用的法规 au50%sA~
application systems 应用系统 v^o`+~i
apply consistently 一贯地执行，一贯地实施 nrev!h
appropriate 适当的，合适的； lJFy(^KQG,
征用，挪用 xOShO"4Z
appropriate authorization 适当的授权 MFa/%O_*
appropriateness of audit evidence 审计证据的适当性 NCi~. I
approval 批准，核准 6}R*7iM s
assertion (会计报表上的)认定；确认 9;{(.
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assessed level of control risk 对控制风险的评估，控制风险的评估水平 W3UxFs]$
asset 资产，财产 #p*uk
asset restructuring 资产重组 o[Qb/ 7
assignment of duties 职责的划分 BrSvkce
assistant 助理，助理人员 e'$[PF
associated company 联属公司，联营公司 Rjq\$ aY}%
association 联合，结合；协会，社团 #|je m
assumption 假设，假定 8=Oym~
at a given date 在某一特定时日 IowXVdm@6
attestation 鉴证，公证 d*Mqs}8
attestation service 鉴证服务 H0 "'j
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audit adjustment 审计调整 cFq<x=S
audit areas 审计领域 qZ[H
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audit conclusion 审计结论 /Q7q2Ne^*
audit effectiveness 审计效果 M.y!J
audit efficiency 审计效率 b3>zdS]Q
audit engagement letter 审计业务约定书 yN`hW&K
audit evidence 审计证据 P]^OSPRg
audit fee 审计费 dO z|CfUhI
audit files 审计档案 sk9Ejaf6>
audit findings 审计中发现的事项 Vv(buG
audit implementation stage 审计实施阶段 h&L-G j
audit mark 审计标识 O6?{@l
audit materiality 审计重要性 Q .Nw#r+m
audit method 审计方法 /# Jvt
audit objective 审计目标，审计目的 ba G_7>Q9H
audit of financial statements 会计报表审计，财务报表审计 a_S`$(7k
audit opinion 审计意见 Z
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audit period 被审计期间，被审计年度 Pi5MF w'v
audit plan 审计计划 xva
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audit planning 编制审计计划，制定审计计划，审计计划 {"~[F 2qR
audit planning stage 审计计划阶段
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audit procedure 审计程序 Jy}~ZY
audit programme 审计程序表，具体审计计划 9[VYd '
audit report 审计报告 RjviHd#DXn
audit report with a disclaimer of opinion 拒绝表示意见审计报告 M/.M~/ ~
audit report with a qualified opinion 有保留意见的审计报告 lq53
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audit report with an adverse opinion 否定意见的审计报告 `. JW_F)1
audit report with dual dates 双重日期审计报告 5
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audit reporting stage 审计报告阶段 E)m
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audit responsibility 审计责任 )! rD&l$tE
audit results 审计结果 M x, 5
audit risk 审计风险 x7E] }h
audit sampling 审计抽样 *LBF+L^C%
audit sampling techniques 审计抽样方法，审计抽样技术 )?radg
audit strategies 审计策略 +~G:z| k
audit summary 审计总结，审计小结 \
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audit team 审计小组 U3B&3K} ~
audit test 审计测试 < Ez@cZ"
audit trail 审计轨迹 w{T$3F`@9
audit work 审计工作 3,G|oR{D
audit working paper 审计工作底稿 , 2Ed^!`
audited financial statement 审计会计报表，已审计财务报表 ZMMx)}hS
Auditing Guidelines (the～) 审计规范指南
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auditing standards 审计准则 |=:@<0.'
audit-oriented working paper (审计)业务类工作底稿 Xlug{ Uh
authorisation 授权 8iD7K@
authorisation of transaction 交易的授权 5
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availability 可获得性 9+m>|"F0
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balance 余额；差额；平衡 < `Fl Igo
balance sheet 资产负债表 `UzH *w@e
bank 银行 Ygg+=@].@
bank account 银行账户，银行户头 (T2HUmkQ6
bank statement 银行对账单 ) C~#W
barter transaction 易货交易，以物换物交易 3)>re &
basis of audit 审计依据 )Rb t0
basis of preparation (会计报表的)编制基础 @e Bo7# Zr
book of account 账目，账簿 KQ9w>!N[
borrowing 借款，贷款，借债 :tFc Pc'
branch 分支，分支机构，分店 L=Aj +
brought forward (账户余额等的)承上年，承上期，承上页 1S(oi
budget 预算 n7ZJ< ~wl
building 建筑物；大楼 LC=M{ \
business conditions 业务情况，经营情况 N4VZl[7?
business licence (企业等的)营业执照 >#r0k|3J^J
business relation 业务关系 +foz
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