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 ZSB_ OS[N
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审计词汇英汉对照 ??4#)n
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ability to continue as a going concern 持续经营能力 XAn{xN pz
acceptability 可接受性，可接受程度 lur$?_gt
acceptable level of detection risk 检查风险的可接受水平 hkK+BmMj\
acceptance of engagement 接受委托 x K8n~.T('
accepting the engagement for the first time 首次接受委托 l'~~hQ{h/
access to asset 对资产的接触 2jMV6S9
according to 根据，依据，依照 efK3{
account balance 账户余额 .e^AS~4pl
account for 对……进行会计处理，核算；解释 QN GICG-
accounting 会计，会计学 -zzM!1@ F
accounting advisory serve 会计咨询服务 5|4=uoA<
accounting firm 会计师事务所 } Fw/WD
accounting information 会计信息，会计资料 I3{koI
accounting period 会计期间 8 |@WuD
accounting policies 会计政策 0:,8C e
accounting professional bodies 会计职业组织，会计职业团体 Ps0 g
accounting records 会计记录 SkmL X @:(
accounting responsibility 会计责任 J?Ed^B-
accounting service 会计服务 `u. /2]n
accounting standards 会计准则 $. ;j4%%
Accounting Standards for Business Enterprises 企业会计准则 H1FD|Q3
accounting system 会计系统 j-?zB .jAh
accounting treatment 会计处理 z>,fuR?9
accuracy 准确性，精确性 (Wj2%*N T
additional audit procedures 追加审计程序 r_5k$
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addressee 收件人，收信人 wRc=;f
Administration of State-owned Assets (the～) 国有资产管理局 _cWz9 ;
administrative laws and regulations 行政法规 X5(S+;v"^
adverse impact 不利影响，负面影响 sRM3G]nUr
adverse opinion 反对意见 ZL0':7
advisory group 咨询组，顾问组 \z/_vzz4
agency fee 代理费，代理费用 h-^7cHI}
aggregate 总计，合计为…… %LL*V|
alternation of document and record 变造文件和记录 $Iu N ( #
alternative audit procedures 替代审计程序，备选审计程序 :;w b{q$O
amend 修改，修订 f9Vx td
amortisation 摊销 z%F68 f73
analytical capacity 分析能力 ~#doJ:^H3
analytical procedures 分析性程序 FUq>+U!Qu
annual financial statements 年度会计报表，年度财务报表 np>RxiB^
appendix 附录，附表 JOR ? xC c
applicable 适用的 ]<V,5'xh
applicable laws and regulations 适用的法规 nDdF(|Qt
application systems 应用系统 dHcGe{T^(
apply consistently 一贯地执行，一贯地实施 "8bxb
appropriate 适当的，合适的； +
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appropriate authorization 适当的授权 {29x5J
appropriateness of audit evidence 审计证据的适当性 K3c(c%$<R
approval 批准，核准 A?
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assertion (会计报表上的)认定；确认 &H Pzm6.3
assessed level of control risk 对控制风险的评估，控制风险的评估水平 p|W <xFk
asset 资产，财产 j3!]wolY
asset restructuring 资产重组 a ]P S `
assignment of duties 职责的划分 A[,[j?wC
assistant 助理，助理人员 2MN AY%iT
associated company 联属公司，联营公司 v7"H vp3w
association 联合，结合；协会，社团 wU\ 3"!^h
assumption 假设，假定 vd4}b>
at a given date 在某一特定时日 GM5 s~,
attestation 鉴证，公证 L @ b8,
attestation service 鉴证服务 %cWy0:F5VY
audit adjustment 审计调整 `7;I*|
audit areas 审计领域 /K#t$O4
audit conclusion 审计结论 9Q!X~L|\ S
audit effectiveness 审计效果 lL*k !lNs
audit efficiency 审计效率 rKP;T"?;
audit engagement letter 审计业务约定书 2Z ?
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audit evidence 审计证据 IT`r&;5
audit fee 审计费 {
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audit files 审计档案 [@Db7 ]nG
audit findings 审计中发现的事项 OV l,o
audit implementation stage 审计实施阶段 s}~
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audit mark 审计标识 ;K'1dsA
audit materiality 审计重要性 4_`ss+gk
audit method 审计方法 ?0UzmJV?8
audit objective 审计目标，审计目的 Lv;R8^n
audit of financial statements 会计报表审计，财务报表审计 .K`^n\T
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audit opinion 审计意见 t^|+|>S
audit period 被审计期间，被审计年度 SI:+I4i
audit plan 审计计划 t=`bXBX1
audit planning 编制审计计划，制定审计计划，审计计划 I|6wPV?
audit planning stage 审计计划阶段 a\wpJ|3{=T
audit procedure 审计程序 jLULf+ 8&
audit programme 审计程序表，具体审计计划 [*-DtbE
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audit report 审计报告 ^J DiI7
audit report with a disclaimer of opinion 拒绝表示意见审计报告
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audit report with a qualified opinion 有保留意见的审计报告 UT atcn
audit report with an adverse opinion 否定意见的审计报告 H 8>u:
audit report with dual dates 双重日期审计报告 %8?s3^ o
audit reporting stage 审计报告阶段 F5CV< -jB
audit responsibility 审计责任 P=)&]Pz
audit results 审计结果
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audit risk 审计风险 }&Eb {'
audit sampling 审计抽样 SX$Nef9p
audit sampling techniques 审计抽样方法，审计抽样技术 J!Kk7 !^|
audit strategies 审计策略 VQ{.Ls2`Z
audit summary 审计总结，审计小结 49o5" M(
audit team 审计小组 o{EWNkmj
audit test 审计测试 p^G:h6|+|
audit trail 审计轨迹 ' '9FB5
audit work 审计工作 (6C%w)8'
audit working paper 审计工作底稿 9zj^\-FA_l
audited financial statement 审计会计报表，已审计财务报表 bDLPA2 7
Auditing Guidelines (the～) 审计规范指南 KrQ8//Ih
auditing standards 审计准则 8:j8> K*6
audit-oriented working paper (审计)业务类工作底稿 !6t
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authorisation 授权 = O
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authorisation of transaction 交易的授权 )~q@2^
availability 可获得性 ~-+lZ4}
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balance 余额；差额；平衡 c}nXMA^^
balance sheet 资产负债表 d7x d"
bank 银行 Pg3O )D9
bank account 银行账户，银行户头 qg;[~JZYKi
bank statement 银行对账单 #ii,GN~N
barter transaction 易货交易，以物换物交易 6Xjr0 C+
basis of audit 审计依据 + L4_]
basis of preparation (会计报表的)编制基础
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book of account 账目，账簿 7o$4ov;T
borrowing 借款，贷款，借债 &n%
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branch 分支，分支机构，分店 kan?2x
brought forward (账户余额等的)承上年，承上期，承上页 [.}-n AN
budget 预算 w5I
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building 建筑物；大楼 c&Pgz~iP
business conditions 业务情况，经营情况 @u./VK
business licence (企业等的)营业执照 9JHu{r" M
business relation 业务关系 kRBPl9 9
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