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 Vj 9X6u}{
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ability to continue as a going concern 持续经营能力 +T@ BOYhgq
acceptability 可接受性，可接受程度
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acceptable level of detection risk 检查风险的可接受水平 j
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acceptance of engagement 接受委托 G@#lf@M]
accepting the engagement for the first time 首次接受委托 n
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access to asset 对资产的接触 (87| :{
according to 根据，依据，依照 i oD8-
account balance 账户余额 <+g77NL
account for 对……进行会计处理，核算；解释 Z::I3 Q
accounting 会计，会计学 EN\cwa# FU
accounting advisory serve 会计咨询服务 (&Rk#i U
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accounting firm 会计师事务所 zUL, ~u
accounting information 会计信息，会计资料
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accounting period 会计期间 sdZ$3oE.
accounting policies 会计政策 k\ .9iI'6
accounting professional bodies 会计职业组织，会计职业团体 cV W7I
accounting records 会计记录 ?&#LmeZ}K
accounting responsibility 会计责任 F- w AQ:
accounting service 会计服务 ,M.}Q ak^
accounting standards 会计准则 0>Snps3*Z
Accounting Standards for Business Enterprises 企业会计准则 ah:["< z<
accounting system 会计系统 v,ZYh w
accounting treatment 会计处理 @6yc^DAA
accuracy 准确性，精确性 zp;!HP;/=
additional audit procedures 追加审计程序 63Zu5b"O/
addressee 收件人，收信人 O'wmhLa"W
Administration of State-owned Assets (the～) 国有资产管理局 7 -K8u
administrative laws and regulations 行政法规 NUYKMo1ze
adverse impact 不利影响，负面影响 NplyvjQN;
adverse opinion 反对意见 MSQ^ovph
advisory group 咨询组，顾问组 |T ""v_q
agency fee 代理费，代理费用 W :]2T p
aggregate 总计，合计为…… ?I6rW JcQ6
alternation of document and record 变造文件和记录 BA: x*(%~
alternative audit procedures 替代审计程序，备选审计程序 ~dr,;NhOLJ
amend 修改，修订 8l5>t
amortisation 摊销 [[IMf-]
analytical capacity 分析能力 NS z }
analytical procedures 分析性程序 FSA%, b; U
annual financial statements 年度会计报表，年度财务报表 _GG\SWm
appendix 附录，附表 #
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applicable 适用的 6XW
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applicable laws and regulations 适用的法规 b!@PS$BTxq
application systems 应用系统 UmWXv#q\l
apply consistently 一贯地执行，一贯地实施 <3{MS],<<
appropriate 适当的，合适的； ~ gd
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appropriate authorization 适当的授权
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appropriateness of audit evidence 审计证据的适当性 $o?U =
approval 批准，核准 ,XO@ZBO M
assertion (会计报表上的)认定；确认 (NvjX})eh
assessed level of control risk 对控制风险的评估，控制风险的评估水平 v;<gCzqQh
asset 资产，财产 {oqbV#/&
asset restructuring 资产重组 9-c3@ >v
assignment of duties 职责的划分 o4kLgY !Q
assistant 助理，助理人员 !#)t<9]fv
associated company 联属公司，联营公司 `HRL .uX
association 联合，结合；协会，社团 =PRQ3/?5
assumption 假设，假定 l/G +X
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at a given date 在某一特定时日 S/`#6
attestation 鉴证，公证 )*BZ
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attestation service 鉴证服务 <!sLf z?
audit adjustment 审计调整 [ey#
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audit areas 审计领域 @A1f#Ed<
audit conclusion 审计结论 G JRl{ Y
audit effectiveness 审计效果 r1r$y2v~
audit efficiency 审计效率 1jg* DQ7L
audit engagement letter 审计业务约定书 u8zL[] >
audit evidence 审计证据 i=Qy ?aU?
audit fee 审计费 zzf@U
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audit files 审计档案 xQ
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audit findings 审计中发现的事项 eC!=4_lx)
audit implementation stage 审计实施阶段 64?HqO
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audit mark 审计标识 G+<XYkz*
audit materiality 审计重要性 [MpWvLP"x
audit method 审计方法 -MTk9<qnT
audit objective 审计目标，审计目的 u4Nh_x8\Nr
audit of financial statements 会计报表审计，财务报表审计 H@uu;:l<7A
audit opinion 审计意见 h< r(:.%!}
audit period 被审计期间，被审计年度 xT+_JT65
audit plan 审计计划 0&,D&y%
audit planning 编制审计计划，制定审计计划，审计计划 \V$qAfP)
audit planning stage 审计计划阶段 n2mO-ZXud
audit procedure 审计程序 D0\>E}Y E
audit programme 审计程序表，具体审计计划 TTVmm{6
audit report 审计报告 Z<.&fZ^jS
audit report with a disclaimer of opinion 拒绝表示意见审计报告 K KB+o)*W
audit report with a qualified opinion 有保留意见的审计报告 =>;&M)+q
audit report with an adverse opinion 否定意见的审计报告 3xy2ZYw
audit report with dual dates 双重日期审计报告
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audit reporting stage 审计报告阶段 v?VDASR2`
audit responsibility 审计责任 ^K<3_D>1>
audit results 审计结果 @ual+=L
audit risk 审计风险 w7@`:W
audit sampling 审计抽样 i3w~&y-
audit sampling techniques 审计抽样方法，审计抽样技术 9`*ST(0/
audit strategies 审计策略 T<B}Z11R
audit summary 审计总结，审计小结 >aA
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audit team 审计小组 gq?7 O<
audit test 审计测试 71
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audit trail 审计轨迹 V?M (exN
audit work 审计工作 q- `& C
audit working paper 审计工作底稿 C+ TB>~Gv`
audited financial statement 审计会计报表，已审计财务报表 kkjugm{D7
Auditing Guidelines (the～) 审计规范指南 '[WL8,.Q
auditing standards 审计准则 }b\ hRy~=r
audit-oriented working paper (审计)业务类工作底稿
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authorisation 授权 ^m#tWb)f
authorisation of transaction 交易的授权 )$!b`u
availability 可获得性 fbh,V%t7
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balance 余额；差额；平衡 &[[r|
balance sheet 资产负债表 8* A%k1+
bank 银行 "Pwa} {
bank account 银行账户，银行户头 `6 ~0W5
bank statement 银行对账单 K83
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barter transaction 易货交易，以物换物交易 U82 3q-x
basis of audit 审计依据 yJI~{VmU7
basis of preparation (会计报表的)编制基础 ,m{R
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book of account 账目，账簿 ;U=b 6xE
borrowing 借款，贷款，借债 4
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branch 分支，分支机构，分店 (u &x.J
brought forward (账户余额等的)承上年，承上期，承上页 lEHx/#qt9
budget 预算 UH MJ(.Wa-
building 建筑物；大楼 ? 0; 2ct
business conditions 业务情况，经营情况 1b%Oi.;
business licence (企业等的)营业执照 (F&LN!Hn>p
business relation 业务关系
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