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 .zm/GtOV@
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审计词汇英汉对照 pgp@Zw)r)k
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ability to continue as a going concern 持续经营能力 'MWu2L!F
acceptability 可接受性，可接受程度 ff{ L=uj
acceptable level of detection risk 检查风险的可接受水平 &"_5?7_N
acceptance of engagement 接受委托 #0:N$'SZ
accepting the engagement for the first time 首次接受委托 -gq,^j5,
access to asset 对资产的接触 %I`%N2s s
according to 根据，依据，依照 , \%qERk
account balance 账户余额 jPDk~|
account for 对……进行会计处理，核算；解释 }{o ZdO
accounting 会计，会计学 YA?46[:
accounting advisory serve 会计咨询服务 ktEdbALK
accounting firm 会计师事务所 t_Q\uo}
accounting information 会计信息，会计资料 b23 5Zm
accounting period 会计期间 %U< 1]
accounting policies 会计政策 e H0^d5bH
accounting professional bodies 会计职业组织，会计职业团体 "t
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accounting records 会计记录 y ;$
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accounting responsibility 会计责任 be->ofUYgs
accounting service 会计服务 UG~/
accounting standards 会计准则 ;A\SbLM
Accounting Standards for Business Enterprises 企业会计准则 g )L?C'BG
accounting system 会计系统 -wdd'G
accounting treatment 会计处理 $sfDtnRy
accuracy 准确性，精确性 3hD\6,@
additional audit procedures 追加审计程序 w>TlM*3D/
addressee 收件人，收信人 (X{o =co,
Administration of State-owned Assets (the～) 国有资产管理局 rB
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administrative laws and regulations 行政法规 F<YXkG4 pO
adverse impact 不利影响，负面影响 IEP^
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adverse opinion 反对意见 Y}n$s/O:u8
advisory group 咨询组，顾问组 t
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agency fee 代理费，代理费用 @OB7TI_/
aggregate 总计，合计为…… l5/!0]/
alternation of document and record 变造文件和记录 M hwuh`v%
alternative audit procedures 替代审计程序，备选审计程序 x("V +y*
amend 修改，修订 S^z t>
amortisation 摊销 ?TLzOYJp
analytical capacity 分析能力 JtbwY@R
analytical procedures 分析性程序 ?c6`p3p3L
annual financial statements 年度会计报表，年度财务报表 $xK*TJ(k
appendix 附录，附表 tD j/!L`
applicable 适用的 R2Y.s^
applicable laws and regulations 适用的法规 "C~Zl&3
application systems 应用系统 F, 39'<N[
apply consistently 一贯地执行，一贯地实施 "3Lq/mJYnZ
appropriate 适当的，合适的； D= ^|6}
征用，挪用 qF? n&>YG
appropriate authorization 适当的授权 `^G?+p2E
appropriateness of audit evidence 审计证据的适当性 "BvAiT{u
approval 批准，核准 -|WQs'%O
assertion (会计报表上的)认定；确认 {kdS t1
assessed level of control risk 对控制风险的评估，控制风险的评估水平
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asset 资产，财产 ! zR1CM
asset restructuring 资产重组 B*AF 8wX|
assignment of duties 职责的划分 -"} mmTa*<
assistant 助理，助理人员 6qF9+r&e ?
associated company 联属公司，联营公司 I$Ra*r
association 联合，结合；协会，社团 cxB{EH,2Um
assumption 假设，假定 M\!z='Fi
at a given date 在某一特定时日 ~6!TMVr
attestation 鉴证，公证 2l.qINyz
attestation service 鉴证服务 lm bC2\GT
audit adjustment 审计调整 (DTXc2)c
audit areas 审计领域 wticA#mb
audit conclusion 审计结论 i9=*ls^Cx
audit effectiveness 审计效果 )Zbrg~-@
audit efficiency 审计效率 s+@`Z*B5
audit engagement letter 审计业务约定书 nf,u'}psdJ
audit evidence 审计证据 ?Mj@;O9>'
audit fee 审计费 .?NraydwV
audit files 审计档案 C#tY};t
audit findings 审计中发现的事项 {IG5qi?/E)
audit implementation stage 审计实施阶段 e:T8={LU2W
audit mark 审计标识 U:+wt}-T"
audit materiality 审计重要性 0w9[Z
audit method 审计方法 +hL%8CVU M
audit objective 审计目标，审计目的 P7|x=Ew;`
audit of financial statements 会计报表审计，财务报表审计 J5j3#2l
audit opinion 审计意见 v$]eCj'
audit period 被审计期间，被审计年度 FI=]K8
audit plan 审计计划 =&-+ {txs
audit planning 编制审计计划，制定审计计划，审计计划 NA-)7i*>J
audit planning stage 审计计划阶段 w\`u |f;Aq
audit procedure 审计程序 4cQ| "sOzD
audit programme 审计程序表，具体审计计划 upefj wm
audit report 审计报告 W*jwf@
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 6U?z
audit report with a qualified opinion 有保留意见的审计报告 2
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audit report with an adverse opinion 否定意见的审计报告 s F!nSr
audit report with dual dates 双重日期审计报告 .j l|? o
audit reporting stage 审计报告阶段 D%,AdR"m
audit responsibility 审计责任 90 [?)s
audit results 审计结果 k=` `Avp?
audit risk 审计风险 )2dTgvy
audit sampling 审计抽样 >og-
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audit sampling techniques 审计抽样方法，审计抽样技术 a%NSL6
audit strategies 审计策略 m6iQB\ \
audit summary 审计总结，审计小结 ])D3 9
audit team 审计小组 $`'Xb
audit test 审计测试 j" ~gEGfK
audit trail 审计轨迹 J{qpGRQNa
audit work 审计工作 HTw7l ]]
audit working paper 审计工作底稿 2nkUvb%=
audited financial statement 审计会计报表，已审计财务报表 e>~7 RN
Auditing Guidelines (the～) 审计规范指南 Lju)q6
auditing standards 审计准则 %[ J|n~8_Z
audit-oriented working paper (审计)业务类工作底稿 ffg
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authorisation 授权 A
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authorisation of transaction 交易的授权
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availability 可获得性 )DwHLaLW
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balance 余额；差额；平衡 U% T{ ~f
balance sheet 资产负债表
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bank 银行 N2/t
bank account 银行账户，银行户头 R0DWjN$j
bank statement 银行对账单 ,o68xfdZVW
barter transaction 易货交易，以物换物交易 #a|.cm>6
basis of audit 审计依据 d%w#a3(
basis of preparation (会计报表的)编制基础 KXvBJA$
book of account 账目，账簿 n"dYN3dE
borrowing 借款，贷款，借债 p8_
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branch 分支，分支机构，分店
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brought forward (账户余额等的)承上年，承上期，承上页 r.#"he_6!.
budget 预算 2/4,iu(T`c
building 建筑物；大楼 #dEMjD
business conditions 业务情况，经营情况 TL *8h7.(
business licence (企业等的)营业执照 3V)N M%Aw
business relation 业务关系 MB:*WA&
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