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 |3 {&@7
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审计词汇英汉对照 /:\3 \{?0m
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ability to continue as a going concern 持续经营能力 gFPi7 o1
acceptability 可接受性，可接受程度 Kv{8iAB# c
acceptable level of detection risk 检查风险的可接受水平 UzKFf&-:;K
acceptance of engagement 接受委托 e. o;eD}"
accepting the engagement for the first time 首次接受委托 AY SSa 1}
access to asset 对资产的接触 + zkm(
according to 根据，依据，依照 70 B)|<$
account balance 账户余额 %vO<9fE|1
account for 对……进行会计处理，核算；解释 s Lc Ft1
accounting 会计，会计学 Bd3~E bFL
accounting advisory serve 会计咨询服务 l+wc '= ]
accounting firm 会计师事务所 S :8OQI
accounting information 会计信息，会计资料 3_`szl-
accounting period 会计期间 =3 +l
accounting policies 会计政策 Y& ] 8 {
accounting professional bodies 会计职业组织，会计职业团体 ?`zgq>R}w[
accounting records 会计记录 tJ=di5&
accounting responsibility 会计责任 lM# A3/=K
accounting service 会计服务 "%@uO)A /
accounting standards 会计准则 7W9~1
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Accounting Standards for Business Enterprises 企业会计准则 Ii a.k'N
accounting system 会计系统 J eY' 8B
accounting treatment 会计处理 vtMJ@!MN;
accuracy 准确性，精确性 *o' 4,+=am
additional audit procedures 追加审计程序 0+b 0 <
addressee 收件人，收信人 PK&2h,Cu+
Administration of State-owned Assets (the～) 国有资产管理局 D6Y6^eS-
administrative laws and regulations 行政法规 \N X Q
adverse impact 不利影响，负面影响 qUf)j\7"Fn
adverse opinion 反对意见 K` nJVc
advisory group 咨询组，顾问组 (_9|w| (
agency fee 代理费，代理费用 ;t]|15]u
aggregate 总计，合计为…… D22Lu ;E
alternation of document and record 变造文件和记录 fw{,bJ(U
alternative audit procedures 替代审计程序，备选审计程序 m&R"2t_Z
amend 修改，修订 >Jm"2U}lZW
amortisation 摊销 j1$ <] f
analytical capacity 分析能力 aEx (rLd+
analytical procedures 分析性程序 vN{- ?
annual financial statements 年度会计报表，年度财务报表 [}3cDR
appendix 附录，附表 }.:d#]g8
applicable 适用的 X^< >6|)
applicable laws and regulations 适用的法规 \~X&o% y
application systems 应用系统 HP a|uDVv
apply consistently 一贯地执行，一贯地实施 9b6!CNe!
appropriate 适当的，合适的； aQcN&UA@
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appropriate authorization 适当的授权 B; -2$
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appropriateness of audit evidence 审计证据的适当性 H2E
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approval 批准，核准 4R +P
assertion (会计报表上的)认定；确认 1. SkIu%
assessed level of control risk 对控制风险的评估，控制风险的评估水平 qa}>i& uO
asset 资产，财产 Dw |3Z
asset restructuring 资产重组 ]0D 9N"
assignment of duties 职责的划分 D&*LBQ/K
assistant 助理，助理人员 HR3_@^<7
associated company 联属公司，联营公司 Ny gI67
association 联合，结合；协会，社团 ( L|} `
assumption 假设，假定 /#yA %0=w
at a given date 在某一特定时日 2q %K)h
attestation 鉴证，公证 Y&,r Ta
attestation service 鉴证服务 WL\^F#:
audit adjustment 审计调整 Q-R}qy5y
audit areas 审计领域 7<yp"5><)
audit conclusion 审计结论 \>)f5 gV@
audit effectiveness 审计效果 _=6
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audit efficiency 审计效率 w3#`1T`N
audit engagement letter 审计业务约定书 <pOl[5v]
audit evidence 审计证据 <lOaor
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audit fee 审计费 tF`MT%{Va
audit files 审计档案 h
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audit findings 审计中发现的事项 \ $;~7 4}
audit implementation stage 审计实施阶段 b|Z LX:
audit mark 审计标识 !"! i i$@
audit materiality 审计重要性 nC~fvyd<P
audit method 审计方法 ZPF7m{S
audit objective 审计目标，审计目的 o
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audit of financial statements 会计报表审计，财务报表审计 8D2yR#3
audit opinion 审计意见
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audit period 被审计期间，被审计年度 \Hs|$
audit plan 审计计划 >Me]m<$E;
audit planning 编制审计计划，制定审计计划，审计计划 =hcPTU-QU
audit planning stage 审计计划阶段 BPWnck=%
audit procedure 审计程序 *mV&K\ _
audit programme 审计程序表，具体审计计划 N ?+eWY
audit report 审计报告 l<2oklo5
audit report with a disclaimer of opinion 拒绝表示意见审计报告 sA\L7`2H
audit report with a qualified opinion 有保留意见的审计报告 n {=7 yK
audit report with an adverse opinion 否定意见的审计报告 NV#')+
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audit report with dual dates 双重日期审计报告 kV 1vb
audit reporting stage 审计报告阶段 L*O>IQh2
audit responsibility 审计责任 u&SZ lkf6%
audit results 审计结果 cqk]NL`'
audit risk 审计风险 vfXJYw+6_
audit sampling 审计抽样 .b _? -Fv
audit sampling techniques 审计抽样方法，审计抽样技术 Uk02IOX
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audit strategies 审计策略 [tm[,VfA^
audit summary 审计总结，审计小结 tE:X,Lt
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audit team 审计小组 0l1.O2 -
audit test 审计测试 t {
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audit trail 审计轨迹 va>"#;37
audit work 审计工作 4OEKx|:5n
audit working paper 审计工作底稿 SK JW%(|3
audited financial statement 审计会计报表，已审计财务报表 M1(9A>|nF
Auditing Guidelines (the～) 审计规范指南 !a4cjc (
auditing standards 审计准则 /=trj5h
audit-oriented working paper (审计)业务类工作底稿 bqjr 0A7{
authorisation 授权 &GU@ 8
authorisation of transaction 交易的授权 IM$0#2\
availability 可获得性 WQ.i$ID/
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balance 余额；差额；平衡 ixzTJ]y u
balance sheet 资产负债表 :Q=z=`*2w
bank 银行 Q,n4i@E
bank account 银行账户，银行户头 fPrb%
bank statement 银行对账单 + l.|kkZ?
barter transaction 易货交易，以物换物交易 T\cR2ZT~
basis of audit 审计依据 .d
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basis of preparation (会计报表的)编制基础 YnD#p[Wo^
book of account 账目，账簿 0`Gai2\1@
borrowing 借款，贷款，借债 lDlj+fK
branch 分支，分支机构，分店
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brought forward (账户余额等的)承上年，承上期，承上页 3XGB+$]C
budget 预算 9iK&f\#5 H
building 建筑物；大楼 u&tFb]1@)
business conditions 业务情况，经营情况 jjX%$Hr
business licence (企业等的)营业执照 1
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business relation 业务关系 E+I m~=m$
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