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 "&H'?N%9Up
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审计词汇英汉对照 PV\J]
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ability to continue as a going concern 持续经营能力 1 )c{;x& W
acceptability 可接受性，可接受程度 29grb P
acceptable level of detection risk 检查风险的可接受水平 A!GvfmzqIn
acceptance of engagement 接受委托 9i T9ZfaW
accepting the engagement for the first time 首次接受委托 }-:B`:K&
access to asset 对资产的接触 (LsVd2AbR
according to 根据，依据，依照 tC'#dU`=qY
account balance 账户余额 Vl+UC1M}B>
account for 对……进行会计处理，核算；解释 ?8 $`GyjS
accounting 会计，会计学 1M`>;fjYa
accounting advisory serve 会计咨询服务 8{0XqE~ix=
accounting firm 会计师事务所 _v#pu Fy
accounting information 会计信息，会计资料 8\;, d
accounting period 会计期间 1$Dc E>
accounting policies 会计政策 p[&J l
accounting professional bodies 会计职业组织，会计职业团体 =tt D5 p
accounting records 会计记录 t8Pf ~v
accounting responsibility 会计责任 s:'>G;p
accounting service 会计服务 WC d: (8B
accounting standards 会计准则 PI L)(%X
Accounting Standards for Business Enterprises 企业会计准则 `<>#;%
accounting system 会计系统 9Avj\G
accounting treatment 会计处理 *-*V>ntvT$
accuracy 准确性，精确性 &L0Ii)Ns
additional audit procedures 追加审计程序 T7i>aM$+
addressee 收件人，收信人 D0 k ,8|
Administration of State-owned Assets (the～) 国有资产管理局 (@N I LK
administrative laws and regulations 行政法规 @ *J bp
adverse impact 不利影响，负面影响 .feB
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adverse opinion 反对意见
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advisory group 咨询组，顾问组 78]*Jx>L
agency fee 代理费，代理费用 rZ,3:x-:
aggregate 总计，合计为…… x]YzVJ =Y
alternation of document and record 变造文件和记录 O: I]v@
alternative audit procedures 替代审计程序，备选审计程序 #<Y3*^~5d
amend 修改，修订 ;4-$C =&
amortisation 摊销 , l!>+@
analytical capacity 分析能力 5 Kd"W,
analytical procedures 分析性程序 @
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annual financial statements 年度会计报表，年度财务报表 vy2<'V*y}
appendix 附录，附表 W 8`6O2
applicable 适用的 B{0]v-w
applicable laws and regulations 适用的法规 X`<z5W] !
application systems 应用系统 ir}*E=*
apply consistently 一贯地执行，一贯地实施 512p \x@
appropriate 适当的，合适的； M&=SvM.f
征用，挪用 WyV,(~y
appropriate authorization 适当的授权 ms w'n
appropriateness of audit evidence 审计证据的适当性 ;R&W#Q7>3
approval 批准，核准 &b~ X&{3,
assertion (会计报表上的)认定；确认 yLqhj7
assessed level of control risk 对控制风险的评估，控制风险的评估水平 Y\<w|LkD8
asset 资产，财产 1
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asset restructuring 资产重组 Uth+4Aq
assignment of duties 职责的划分 e`a4G r
assistant 助理，助理人员 Q2oo\
associated company 联属公司，联营公司 PC"=B[OlJ
association 联合，结合；协会，社团 RJ3uu NK7
assumption 假设，假定 | J'k 9W"
at a given date 在某一特定时日 )y:M8((%
attestation 鉴证，公证 >&>EjK4 ?
attestation service 鉴证服务 p4 O[X\T
audit adjustment 审计调整 <
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audit areas 审计领域 g_PP 9S_?
audit conclusion 审计结论 fb0)("_V
audit effectiveness 审计效果 (MqQ3ys
audit efficiency 审计效率 /xSJljexz
audit engagement letter 审计业务约定书 $EIKi'!8
audit evidence 审计证据 73 1RqUR
audit fee 审计费 i .K!;E>
audit files 审计档案 Xa-TNnws?
audit findings 审计中发现的事项 \N0wf-qa=
audit implementation stage 审计实施阶段 |$\1E+
audit mark 审计标识 Z;u3G4XlF
audit materiality 审计重要性 .|DrXJ \ c
audit method 审计方法 Q<szH1-
audit objective 审计目标，审计目的 WJ8osWdLu
audit of financial statements 会计报表审计，财务报表审计
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audit opinion 审计意见 DHjfd+E=s
audit period 被审计期间，被审计年度 ?FS0zc!+
audit plan 审计计划 (VkO[5j
audit planning 编制审计计划，制定审计计划，审计计划 H #X*OJ
audit planning stage 审计计划阶段 {]|<|vc;GI
audit procedure 审计程序 _ZJQE>]nWu
audit programme 审计程序表，具体审计计划 d/+s-g p
audit report 审计报告 *\+oe+ 3
audit report with a disclaimer of opinion 拒绝表示意见审计报告 LO% e1y
audit report with a qualified opinion 有保留意见的审计报告 mo
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audit report with an adverse opinion 否定意见的审计报告 J 7dHD(R8
audit report with dual dates 双重日期审计报告 3KeY4b!h
audit reporting stage 审计报告阶段 ^v5]Aq~X
audit responsibility 审计责任 $AZ=;iP-
audit results 审计结果 }"RVUYU
audit risk 审计风险 c|'$3dB*
audit sampling 审计抽样 37IHn6r\
audit sampling techniques 审计抽样方法，审计抽样技术 t0xE
audit strategies 审计策略 'b [O-6v
audit summary 审计总结，审计小结 U7fNA7#x"
audit team 审计小组 eC 2~&:$L
audit test 审计测试 -d2)
audit trail 审计轨迹 9!r0uU"
audit work 审计工作 V\n!?1{kdF
audit working paper 审计工作底稿 W! |_ hL
audited financial statement 审计会计报表，已审计财务报表 pP# _B
Auditing Guidelines (the～) 审计规范指南 M/xm6
auditing standards 审计准则 B4zuWCE@
audit-oriented working paper (审计)业务类工作底稿 \Lb wfd =
authorisation 授权 fQ.S ,lMe
authorisation of transaction 交易的授权 l ~xXy<
availability 可获得性
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balance 余额；差额；平衡 EKw)\T1
balance sheet 资产负债表 kE+fdr\ T
bank 银行 qv2J0'd'.
bank account 银行账户，银行户头 ^?q(fK%
bank statement 银行对账单 Mx# P
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barter transaction 易货交易，以物换物交易 GVf[H2%H
basis of audit 审计依据 W<O/LHKHdn
basis of preparation (会计报表的)编制基础 z#n+iC$9
book of account 账目，账簿 .'l3NV^{
borrowing 借款，贷款，借债 ;Hp78!#,
branch 分支，分支机构，分店 &liFUP?
brought forward (账户余额等的)承上年，承上期，承上页 B 'O1dRj&6
budget 预算 S@
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building 建筑物；大楼 wpNb/U
business conditions 业务情况，经营情况 [H$kVQC
business licence (企业等的)营业执照 "*c&[ALw
business relation 业务关系 7bVKH[
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