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 M#@aB"@J>
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审计词汇英汉对照 0J8K9rP;z
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ability to continue as a going concern 持续经营能力 X+ n`qiw q
acceptability 可接受性，可接受程度 N6[i{;K@N{
acceptable level of detection risk 检查风险的可接受水平 m2Uc>S
acceptance of engagement 接受委托 N|2y" 5
accepting the engagement for the first time 首次接受委托 +"g ~"<
access to asset 对资产的接触 rB%$;<`/
according to 根据，依据，依照 ^ 2u/n
account balance 账户余额 Ab 1/.~^
account for 对……进行会计处理，核算；解释 @l UlY2
accounting 会计，会计学 ?oiKVL"7
accounting advisory serve 会计咨询服务 2n`Lg4=
accounting firm 会计师事务所 G 8Y+w
accounting information 会计信息，会计资料 vG2b:[W
accounting period 会计期间 GW2 ')}g
accounting policies 会计政策 ~ekh1^evu
accounting professional bodies 会计职业组织，会计职业团体 = qvZpB7ZZ
accounting records 会计记录 p '{ xoV
accounting responsibility 会计责任 [W,-1.$!dM
accounting service 会计服务 7e&\{
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accounting standards 会计准则 RX2{g^ V7
Accounting Standards for Business Enterprises 企业会计准则 Y+/l X 6 '
accounting system 会计系统 G;oFTP>o
accounting treatment 会计处理 ~
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accuracy 准确性，精确性 ~L+ ]n0*
additional audit procedures 追加审计程序 '?GQ~Bf<>
addressee 收件人，收信人 YTU.$t;Ez
Administration of State-owned Assets (the～) 国有资产管理局 lg1PE7
administrative laws and regulations 行政法规 &4$oud n
adverse impact 不利影响，负面影响 - &[z\"T
adverse opinion 反对意见 *,\` o~
advisory group 咨询组，顾问组 ]9S`[
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agency fee 代理费，代理费用 swpnuuC-
aggregate 总计，合计为…… B">yKB:D}t
alternation of document and record 变造文件和记录 5QWNZJ&}d
alternative audit procedures 替代审计程序，备选审计程序 qA/bg
amend 修改，修订 ? 4)v`*
amortisation 摊销 [D'Gr*5~{
analytical capacity 分析能力
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analytical procedures 分析性程序 0d\~"4 R
annual financial statements 年度会计报表，年度财务报表 %>XN%t'6aT
appendix 附录，附表 <kD#SV %"
applicable 适用的 p`+VrcCBOd
applicable laws and regulations 适用的法规 Dr"/ 3xm
application systems 应用系统 wh~s Z
apply consistently 一贯地执行，一贯地实施 N)43};e
appropriate 适当的，合适的； "6I[4U"@
征用，挪用 9|!j4DS<
appropriate authorization 适当的授权 f(u&XuZ
appropriateness of audit evidence 审计证据的适当性 ]X" / yAn
approval 批准，核准 U 0ZB^`
assertion (会计报表上的)认定；确认 \}inT_{g
assessed level of control risk 对控制风险的评估，控制风险的评估水平 F$hZRZ
asset 资产，财产 ~r`Wr`]_ z
asset restructuring 资产重组 hr U :Wr
assignment of duties 职责的划分 MMD<I6Iyv
assistant 助理，助理人员 H|+tC=]4IZ
associated company 联属公司，联营公司 "j Zm0U$,*
association 联合，结合；协会，社团 u+% tPe
assumption 假设，假定 =2oUZjA
at a given date 在某一特定时日 6d{j0 ?mM
attestation 鉴证，公证 mpe f]
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attestation service 鉴证服务 ^&: 'NR
audit adjustment 审计调整 M g!ra"
audit areas 审计领域 *e<_; Kr?
audit conclusion 审计结论 V8'`nuC+
audit effectiveness 审计效果 Gm&2R4 )EP
audit efficiency 审计效率 vO$ra5Z
audit engagement letter 审计业务约定书 !O\X +#j
audit evidence 审计证据 ~+m ,im8}
audit fee 审计费 1-$P0
audit files 审计档案 v>WB FvyD
audit findings 审计中发现的事项 z
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audit implementation stage 审计实施阶段 z/vDgH!s
audit mark 审计标识 d1NE% hg3
audit materiality 审计重要性 #O</\|aH)i
audit method 审计方法
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audit objective 审计目标，审计目的 I>((o`
audit of financial statements 会计报表审计，财务报表审计 t&"5dM\
audit opinion 审计意见 Wg1
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audit period 被审计期间，被审计年度 DM2Q1Dh3
audit plan 审计计划 4Vx+[8W
audit planning 编制审计计划，制定审计计划，审计计划 0QR.
audit planning stage 审计计划阶段 ;? 8Iys#
audit procedure 审计程序 HIPL!ss]
audit programme 审计程序表，具体审计计划 $j
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audit report 审计报告 4!2S S
audit report with a disclaimer of opinion 拒绝表示意见审计报告 <R ~KM=rL
audit report with a qualified opinion 有保留意见的审计报告 @9_)On9hZ
audit report with an adverse opinion 否定意见的审计报告 j_pw^I$C
audit report with dual dates 双重日期审计报告 b]dxlj}
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audit reporting stage 审计报告阶段 y#r\b6
audit responsibility 审计责任 {U
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audit results 审计结果 K.h]JD]o
audit risk 审计风险 /.-m}0h|W-
audit sampling 审计抽样 N<b D
audit sampling techniques 审计抽样方法，审计抽样技术 M,L@k
audit strategies 审计策略 0=,'{Vz}A
audit summary 审计总结，审计小结 kh& _#,
audit team 审计小组
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audit test 审计测试 o* ) @oU
audit trail 审计轨迹 {Pvr??"r
audit work 审计工作 2))t*9
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audit working paper 审计工作底稿 'WzUu MCx
audited financial statement 审计会计报表，已审计财务报表 `1_FQnm)
Auditing Guidelines (the～) 审计规范指南 /'NUZ9
auditing standards 审计准则 Heohe|an
audit-oriented working paper (审计)业务类工作底稿 n +d J c
authorisation 授权 ct.Bg )E
authorisation of transaction 交易的授权 mdt
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availability 可获得性 ws().IZ
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balance 余额；差额；平衡 Wbs^(iUU}
balance sheet 资产负债表 n% U9iwJ.
bank 银行 Fi k@hu
bank account 银行账户，银行户头 K*[0dza$
bank statement 银行对账单 oP,RlR
barter transaction 易货交易，以物换物交易 : b,o B==%
basis of audit 审计依据 _"v~"k 90^
basis of preparation (会计报表的)编制基础 PoY>5
book of account 账目，账簿 6 DO0zNTY
borrowing 借款，贷款，借债 Qq>ElQ@
branch 分支，分支机构，分店 Ob g@YIwn
brought forward (账户余额等的)承上年，承上期，承上页 k2wBy'M .'
budget 预算 %)dI2 J^Xf
building 建筑物；大楼 %8g$T6E[<2
business conditions 业务情况，经营情况 Cd9t{pQD4
business licence (企业等的)营业执照 r)%4-XeV
business relation 业务关系 ]t7ClT)n!
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