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 1ihdH1 rg[
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审计词汇英汉对照 B["C~aF
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ability to continue as a going concern 持续经营能力 < /jTWc'}
acceptability 可接受性，可接受程度 IpI|G!Y,
acceptable level of detection risk 检查风险的可接受水平 2umgF
acceptance of engagement 接受委托 VPXUy=W
accepting the engagement for the first time 首次接受委托
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access to asset 对资产的接触 [I5}q&
according to 根据，依据，依照 8~8VoU&
account balance 账户余额 '@, M
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account for 对……进行会计处理，核算；解释 ~k'SP(6#C
accounting 会计，会计学 jZ> x5 W
accounting advisory serve 会计咨询服务 ._US8
accounting firm 会计师事务所 c^EU &q{4
accounting information 会计信息，会计资料 phqmr5s^ H
accounting period 会计期间 m e&'BQ
accounting policies 会计政策 v<t r1cUT
accounting professional bodies 会计职业组织，会计职业团体 jS| 9jg :
accounting records 会计记录 X_2p C|C
accounting responsibility 会计责任 |t uh/e@dx
accounting service 会计服务 ZA6)@Mn
accounting standards 会计准则 4S 3uzy%
Accounting Standards for Business Enterprises 企业会计准则 6 ly`lu9
accounting system 会计系统 L/2,r*LNx$
accounting treatment 会计处理 QNm8`1
accuracy 准确性，精确性 p5\B0G<m
additional audit procedures 追加审计程序 g. T:72"
addressee 收件人，收信人 ^K'@W
Administration of State-owned Assets (the～) 国有资产管理局 LF\HmKM,
administrative laws and regulations 行政法规 q=`i
adverse impact 不利影响，负面影响 T43Jgk ,
adverse opinion 反对意见 %{; 1i
advisory group 咨询组，顾问组 j NkobJ1
agency fee 代理费，代理费用 M
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aggregate 总计，合计为…… 2*ByVK
alternation of document and record 变造文件和记录 |58xR.S'g
alternative audit procedures 替代审计程序，备选审计程序 VQwF9Iq]`
amend 修改，修订 5l4YYwd>v
amortisation 摊销 w0`8el;
analytical capacity 分析能力 =`Lci1#pu}
analytical procedures 分析性程序 Wg!JQRHtT
annual financial statements 年度会计报表，年度财务报表 u@pimRVo
appendix 附录，附表 yU'<b.]
applicable 适用的 _|I`A 6`=
applicable laws and regulations 适用的法规 )uu1AbT +e
application systems 应用系统 :B
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apply consistently 一贯地执行，一贯地实施 6,a:s:$>}R
appropriate 适当的，合适的； FDC
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appropriate authorization 适当的授权 N|\Q:<!2_w
appropriateness of audit evidence 审计证据的适当性 FE,BvNBZ
approval 批准，核准 H?_>wQj&
assertion (会计报表上的)认定；确认 Z|$ M 9E
assessed level of control risk 对控制风险的评估，控制风险的评估水平 _T\cJcWf
asset 资产，财产 P+bA>lJd
asset restructuring 资产重组 dpSNh1
assignment of duties 职责的划分 ! 8*l U2
assistant 助理，助理人员 2xK v;
associated company 联属公司，联营公司 +FJ+,|i
association 联合，结合；协会，社团 \45F;f_r6
assumption 假设，假定 7m:ZG
at a given date 在某一特定时日 ?!H U$>
attestation 鉴证，公证 a]
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attestation service 鉴证服务 %8{nuq+c
audit adjustment 审计调整 {e p( _1
audit areas 审计领域 7! U^?0?/
audit conclusion 审计结论 #g=
audit effectiveness 审计效果 #ADm^UT ^
audit efficiency 审计效率 AW8*bq1
audit engagement letter 审计业务约定书 ACOn}yH
audit evidence 审计证据 )k.} >0K |
audit fee 审计费 AF\Jh+ynT!
audit files 审计档案 LS]0 p #
audit findings 审计中发现的事项 d$hBgJe>N
audit implementation stage 审计实施阶段 55Y a(E
audit mark 审计标识 =}zSj64
audit materiality 审计重要性 7>lM^ :A
audit method 审计方法 H)+QkQb}
audit objective 审计目标，审计目的 Kk`Lu S?
audit of financial statements 会计报表审计，财务报表审计 L yH1tF
audit opinion 审计意见 F.),|t$\
audit period 被审计期间，被审计年度 v =d16
audit plan 审计计划 [ylRq7^e
audit planning 编制审计计划，制定审计计划，审计计划 %+^Qs\j
audit planning stage 审计计划阶段 T>68 ,; p
audit procedure 审计程序 h8dFW"cpC
audit programme 审计程序表，具体审计计划 %
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audit report 审计报告 P
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 VwOcWK D
audit report with a qualified opinion 有保留意见的审计报告 s lzB#
audit report with an adverse opinion 否定意见的审计报告 Z@(KZ|
audit report with dual dates 双重日期审计报告 EpH_v`
audit reporting stage 审计报告阶段 e|N~tUVrrN
audit responsibility 审计责任 wJj :hA}
audit results 审计结果 u4j"U6"]M
audit risk 审计风险 _"* }8{|
audit sampling 审计抽样 *:"@
audit sampling techniques 审计抽样方法，审计抽样技术 ALj~e#{;z
audit strategies 审计策略 Y (p Ud3y
audit summary 审计总结，审计小结 S5V:H Rj{?
audit team 审计小组 gxx#<= `
audit test 审计测试 +PS
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audit trail 审计轨迹 Dxy^ r*B
audit work 审计工作 -9:: M}^2
audit working paper 审计工作底稿 =f!clhO
audited financial statement 审计会计报表，已审计财务报表 te4=
Auditing Guidelines (the～) 审计规范指南 NSM7n=
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auditing standards 审计准则 1ktxG1"1
audit-oriented working paper (审计)业务类工作底稿 2RQ- L
authorisation 授权 "9 f+F
authorisation of transaction 交易的授权 Z&O6<=bg!
availability 可获得性 Lw2VdFi>E&
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balance 余额；差额；平衡 xHMFYt+0$G
balance sheet 资产负债表 M*f]d `B
bank 银行 VD< z]@
bank account 银行账户，银行户头 p6Z |)1O]
bank statement 银行对账单 axpZ`BUc
barter transaction 易货交易，以物换物交易 hD=.rDvO
basis of audit 审计依据 C~R
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basis of preparation (会计报表的)编制基础 AJm$(3?/D
book of account 账目，账簿 A;
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borrowing 借款，贷款，借债 ]IE Z?+F,
branch 分支，分支机构，分店 H8B$# .
brought forward (账户余额等的)承上年，承上期，承上页 Nt
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budget 预算 *MB >,HU
building 建筑物；大楼 kg
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business conditions 业务情况，经营情况 -]+pw Z4g
business licence (企业等的)营业执照 8CZ%-}-%$
business relation 业务关系 vxHFNG I
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