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 R=iwp%c(
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审计词汇英汉对照 tC
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ability to continue as a going concern 持续经营能力 x%dVD
acceptability 可接受性，可接受程度 \SJX;7 ST
acceptable level of detection risk 检查风险的可接受水平 4~vn%O6n
acceptance of engagement 接受委托 je>mAQKi\
accepting the engagement for the first time 首次接受委托 aOUTKyR ~
access to asset 对资产的接触 $P #KL//
according to 根据，依据，依照 9'vf2 ) "
account balance 账户余额 "SC]G22
account for 对……进行会计处理，核算；解释 Nk$|nn9#'
accounting 会计，会计学 IFt aoK
accounting advisory serve 会计咨询服务 Q :ql~ qew
accounting firm 会计师事务所 W:8{} Iu<
accounting information 会计信息，会计资料 YEB7X>p#
accounting period 会计期间 \ ~C/
accounting policies 会计政策 G2=d q
accounting professional bodies 会计职业组织，会计职业团体 F *4 G@)
accounting records 会计记录 GN +,9
accounting responsibility 会计责任 A`I1G9s
accounting service 会计服务 |B2>}Y/
accounting standards 会计准则 raMtTL+
Accounting Standards for Business Enterprises 企业会计准则 7VLn $q]:
accounting system 会计系统 Izfq`zS+\s
accounting treatment 会计处理 #zb6 7mg~
accuracy 准确性，精确性 H.t fn>N|
additional audit procedures 追加审计程序 gU@R
addressee 收件人，收信人 @,]$FBT"5
Administration of State-owned Assets (the～) 国有资产管理局 GIS,EwA
administrative laws and regulations 行政法规 lvR>%I0`*
adverse impact 不利影响，负面影响 &5%~Qw..
adverse opinion 反对意见 {Bpu-R&T
advisory group 咨询组，顾问组 EgOiJH
agency fee 代理费，代理费用 pT:6A [&
aggregate 总计，合计为…… 8xoC9
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alternation of document and record 变造文件和记录 2Fbg"de3-
alternative audit procedures 替代审计程序，备选审计程序 {J;(K~>?m
amend 修改，修订 @~ i : 8
amortisation 摊销 :?)q"hE
analytical capacity 分析能力 Flb M(ofY
analytical procedures 分析性程序 DeQ ZDY //
annual financial statements 年度会计报表，年度财务报表 dZC jg0cx
appendix 附录，附表 k+eeVy
applicable 适用的 bhW&,"$Z
applicable laws and regulations 适用的法规 >ATcc v
application systems 应用系统
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apply consistently 一贯地执行，一贯地实施 l%
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appropriate 适当的，合适的； QghL=
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appropriate authorization 适当的授权 ]C-a[
appropriateness of audit evidence 审计证据的适当性 hdbm8C
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approval 批准，核准 zt C,[
assertion (会计报表上的)认定；确认 cfc=a
assessed level of control risk 对控制风险的评估，控制风险的评估水平 hz-^9 U
asset 资产，财产 {@t6[g++
asset restructuring 资产重组 a OmQ<N]a
assignment of duties 职责的划分 :SN/f Y
assistant 助理，助理人员 1f$1~ 5Z
associated company 联属公司，联营公司 suN}6C I
association 联合，结合；协会，社团 h0-CTPQ7A
assumption 假设，假定 NV\{$*j(|J
at a given date 在某一特定时日 80LN(0?x
attestation 鉴证，公证 E /C3t2@-
attestation service 鉴证服务 R] d934s
audit adjustment 审计调整 yk2XfY
audit areas 审计领域 G;J!3A;TE
audit conclusion 审计结论 M1K[6V!
audit effectiveness 审计效果 ZP<OyX?
audit efficiency 审计效率 <t,lq
audit engagement letter 审计业务约定书 6PMu*-Nv!j
audit evidence 审计证据 1 @q"rPE^
audit fee 审计费 f3m Qd}<L
audit files 审计档案 k.%FGn'fR
audit findings 审计中发现的事项 2bOFH6g
audit implementation stage 审计实施阶段 T ?{F7
audit mark 审计标识 0E
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audit materiality 审计重要性 xHlO~:Lc
audit method 审计方法 ]!WD">d:
audit objective 审计目标，审计目的 i M
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audit of financial statements 会计报表审计，财务报表审计 w2V:g$~,
audit opinion 审计意见 %eJE@$
audit period 被审计期间，被审计年度 2))p B/
audit plan 审计计划 n7bML?f'
audit planning 编制审计计划，制定审计计划，审计计划 Z07SK ' U
audit planning stage 审计计划阶段 \*30E<;C_
audit procedure 审计程序 p$$0**
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audit programme 审计程序表，具体审计计划 hhJs$c(
audit report 审计报告 Ka8Bed3
audit report with a disclaimer of opinion 拒绝表示意见审计报告 4z^VwKH\ j
audit report with a qualified opinion 有保留意见的审计报告 5&}p'6*K
audit report with an adverse opinion 否定意见的审计报告 (l) r.
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audit report with dual dates 双重日期审计报告 if+97 ^Oy
audit reporting stage 审计报告阶段 {fn1sGA
audit responsibility 审计责任 C=DC g
audit results 审计结果 S8;5|ya
audit risk 审计风险 r
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audit sampling 审计抽样 3/CKy##r%]
audit sampling techniques 审计抽样方法，审计抽样技术 o_.`&Q6n
audit strategies 审计策略 SB^xq
audit summary 审计总结，审计小结 K^c%$n:}+
audit team 审计小组 E<tJ8&IGk
audit test 审计测试
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audit trail 审计轨迹 ^dKtUH/78G
audit work 审计工作 _[y<u})
audit working paper 审计工作底稿 !eD
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audited financial statement 审计会计报表，已审计财务报表 ,Bl Nj^
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Auditing Guidelines (the～) 审计规范指南 H) q_9<;
auditing standards 审计准则 dz )(~@tgz
audit-oriented working paper (审计)业务类工作底稿 !InC8+be
authorisation 授权 k 1HCPj
authorisation of transaction 交易的授权 OJ<V<=MYZ
availability 可获得性 {br6*
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balance 余额；差额；平衡 3 2K
balance sheet 资产负债表 p9~$}!ua
bank 银行 "E7YCZQR
bank account 银行账户，银行户头 rC6{-42bb
bank statement 银行对账单 4u7^v1/
barter transaction 易货交易，以物换物交易 ,xy$h }g
basis of audit 审计依据 b4>1UZGW-
basis of preparation (会计报表的)编制基础 WI-I+0sE
book of account 账目，账簿 J |DY
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borrowing 借款，贷款，借债 Vv*](iM
branch 分支，分支机构，分店 (A~w IKY,
brought forward (账户余额等的)承上年，承上期，承上页 1oL3y;>iL
budget 预算 fD2 )/5j 1
building 建筑物；大楼 c{})Z=
business conditions 业务情况，经营情况 x+W,P
business licence (企业等的)营业执照 ulNM qz\.
business relation 业务关系 B[;aNy d<
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