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 1]aM)} ,
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审计词汇英汉对照 R+#|<e5@%o
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ability to continue as a going concern 持续经营能力 Yvs)H'n=
acceptability 可接受性，可接受程度 VmH ok
acceptable level of detection risk 检查风险的可接受水平 }RYr)
acceptance of engagement 接受委托 t@QaxZIlt;
accepting the engagement for the first time 首次接受委托 y/h~oGxy
access to asset 对资产的接触 z* >"I
according to 根据，依据，依照 UGj!I
account balance 账户余额 D5Wo e&g,
account for 对……进行会计处理，核算；解释 Yw"o_
accounting 会计，会计学 2HoTj|
accounting advisory serve 会计咨询服务 m{x[q
accounting firm 会计师事务所 7f#e#_sM;
accounting information 会计信息，会计资料 3h aYb`
accounting period 会计期间 |sMRIW, P
accounting policies 会计政策 @
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accounting professional bodies 会计职业组织，会计职业团体 <w`
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accounting records 会计记录 I !dA {INN
accounting responsibility 会计责任 G)]'>m<y
accounting service 会计服务 b4Z Zy
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accounting standards 会计准则 6!bVPIyYO
Accounting Standards for Business Enterprises 企业会计准则 VUxuX5B3M
accounting system 会计系统 0#<q]M?hW
accounting treatment 会计处理 _?M34&.X
accuracy 准确性，精确性 YD
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additional audit procedures 追加审计程序 [5e}A&
addressee 收件人，收信人 LdwWB
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Administration of State-owned Assets (the～) 国有资产管理局 f
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administrative laws and regulations 行政法规 [^ $nt
adverse impact 不利影响，负面影响 zUXQl{
adverse opinion 反对意见 !?Gt5 $f
advisory group 咨询组，顾问组 >8D!K0?E
agency fee 代理费，代理费用 R2vT\ 6xv
aggregate 总计，合计为…… j uG?kL.
alternation of document and record 变造文件和记录 'FgBYy/
alternative audit procedures 替代审计程序，备选审计程序 aY}:9qBice
amend 修改，修订 K#_&}C^-jY
amortisation 摊销 t '|A0r$
analytical capacity 分析能力 Bha#=>4FU
analytical procedures 分析性程序 V
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annual financial statements 年度会计报表，年度财务报表 E;/WP!/.
appendix 附录，附表 7DDd 1"jE
applicable 适用的
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applicable laws and regulations 适用的法规 W
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application systems 应用系统 DDQ}&`s
apply consistently 一贯地执行，一贯地实施 kd
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appropriate 适当的，合适的； 1K?R A*aj
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appropriate authorization 适当的授权 O B`(,m#
appropriateness of audit evidence 审计证据的适当性 x?
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approval 批准，核准 _8A
assertion (会计报表上的)认定；确认 Yz]c'M@
assessed level of control risk 对控制风险的评估，控制风险的评估水平 `-W.uOZ0
asset 资产，财产 `-fWNHs
asset restructuring 资产重组 r+n0M'
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assignment of duties 职责的划分 1AQVj]#S
assistant 助理，助理人员 mivb}c KM
associated company 联属公司，联营公司 )UbPG`x8
association 联合，结合；协会，社团 ,% "!8T
assumption 假设，假定 /4/'&tY
at a given date 在某一特定时日 "5
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attestation 鉴证，公证 0`c|ZzY
attestation service 鉴证服务 SQ8xfD*
audit adjustment 审计调整 k- IL%+U
audit areas 审计领域 U{i xok
audit conclusion 审计结论 (
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audit effectiveness 审计效果 mSLA4[4{
audit efficiency 审计效率 uonCD 8
audit engagement letter 审计业务约定书 :No`+X[Kq
audit evidence 审计证据 ze2%#<
audit fee 审计费 0t*e#,y
audit files 审计档案 |y9(qcKn$
audit findings 审计中发现的事项 H3-(.l[!b)
audit implementation stage 审计实施阶段 EyR ~VKbJ'
audit mark 审计标识 Em)U`"j/ 9
audit materiality 审计重要性 } I>6 8dS[
audit method 审计方法 $inlI_
audit objective 审计目标，审计目的 "Vh3hnS~
audit of financial statements 会计报表审计，财务报表审计 T5nBvSVv'
audit opinion 审计意见 dUN{@ a\R0
audit period 被审计期间，被审计年度 $mxm?7ZVR
audit plan 审计计划 m%zo? e
audit planning 编制审计计划，制定审计计划，审计计划 Hb}O/G$a*
audit planning stage 审计计划阶段 F!7dGa$
audit procedure 审计程序 /2^"c+/'p
audit programme 审计程序表，具体审计计划 !LI6_Oq
audit report 审计报告 Z$ ? (~ln
audit report with a disclaimer of opinion 拒绝表示意见审计报告 &O
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audit report with a qualified opinion 有保留意见的审计报告 (
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audit report with an adverse opinion 否定意见的审计报告 pwvzs`[;
audit report with dual dates 双重日期审计报告 F>Pr`T?>
audit reporting stage 审计报告阶段 1lo. X_
audit responsibility 审计责任 L4O.= *P1
audit results 审计结果 y0vJ@ %`
audit risk 审计风险 5aj%<r
audit sampling 审计抽样 yY[9\!
audit sampling techniques 审计抽样方法，审计抽样技术 Z8C~o)n9
audit strategies 审计策略
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audit summary 审计总结，审计小结
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audit team 审计小组 Zd
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audit test 审计测试 >?<S(
audit trail 审计轨迹 Y5c,O>T5Y
audit work 审计工作 T:T` M:C.
audit working paper 审计工作底稿 ^H"o= K8=
audited financial statement 审计会计报表，已审计财务报表 u9nJ;:
Auditing Guidelines (the～) 审计规范指南 FKZ'6KM&A
auditing standards 审计准则 O2 2Q
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audit-oriented working paper (审计)业务类工作底稿
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authorisation 授权 "QD> m7
authorisation of transaction 交易的授权 r[?GO"ej5
availability 可获得性 mT:NC'b<9
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balance 余额；差额；平衡 Mj& G5R~_
balance sheet 资产负债表 |`ya+/ff+
bank 银行 7| 5X> yt
bank account 银行账户，银行户头 g.Tc>?~
bank statement 银行对账单 |\zzOfaO
barter transaction 易货交易，以物换物交易 apOXcZ
basis of audit 审计依据 D @2L<!\
basis of preparation (会计报表的)编制基础 N5[^W`Qf
book of account 账目，账簿 l-Be5?|{_
borrowing 借款，贷款，借债 i0:1+^3^U
branch 分支，分支机构，分店 7 }: +Yx
brought forward (账户余额等的)承上年，承上期，承上页 3CzF@t;5
budget 预算 li hIPMU
building 建筑物；大楼 + GJPj(S
business conditions 业务情况，经营情况 Rh} }8 sv
business licence (企业等的)营业执照 @( bg#
business relation 业务关系 aFaioE#h(
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