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 WEQ1 Seq
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审计词汇英汉对照 QnXA*6DJ
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ability to continue as a going concern 持续经营能力 k*E\B@W>
acceptability 可接受性，可接受程度 8U>B~9:JO
acceptable level of detection risk 检查风险的可接受水平 K[Kh&` T
acceptance of engagement 接受委托 cU@SIJ )
accepting the engagement for the first time 首次接受委托 ujaG Ng?,
access to asset 对资产的接触 LuSLkLN
according to 根据，依据，依照 Q}K#' Og
account balance 账户余额 E4W -hq~
account for 对……进行会计处理，核算；解释 v!P b`LCqK
accounting 会计，会计学 OjF_ %5
accounting advisory serve 会计咨询服务 N# 7QzB9]
accounting firm 会计师事务所 wztA3ZL*W1
accounting information 会计信息，会计资料 SAK!z!t
accounting period 会计期间 wS+ ^K
accounting policies 会计政策 YW` ,v6
accounting professional bodies 会计职业组织，会计职业团体 Q/I! }C4
accounting records 会计记录 Fpa ;^ F
accounting responsibility 会计责任 'fF;(?
accounting service 会计服务 4%}*&nsI-Z
accounting standards 会计准则 +~roU{& o
Accounting Standards for Business Enterprises 企业会计准则 C] 9 p5Hs
accounting system 会计系统 r77PQQD T
accounting treatment 会计处理
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accuracy 准确性，精确性 VUYmz)m5
additional audit procedures 追加审计程序 RIE5KCrGB
addressee 收件人，收信人 I8<,U!$
Administration of State-owned Assets (the～) 国有资产管理局 {%{ `l-
administrative laws and regulations 行政法规 :GW&O /Yo
adverse impact 不利影响，负面影响 GXjfQ~<]
adverse opinion 反对意见 M57T2]8,
advisory group 咨询组，顾问组 ^Au _U
agency fee 代理费，代理费用 a,+@|TJ,i
aggregate 总计，合计为…… %Gj8F4{
alternation of document and record 变造文件和记录 x.zbD8l/9
alternative audit procedures 替代审计程序，备选审计程序 eDJ fU
amend 修改，修订 X
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amortisation 摊销 O :"*q&;J
analytical capacity 分析能力 UIAj]
analytical procedures 分析性程序 I _%a{$Gjl
annual financial statements 年度会计报表，年度财务报表 _~tEw.fM5
appendix 附录，附表 C,NxE5?h
applicable 适用的 9,_mS{+B
applicable laws and regulations 适用的法规 t|!j2<e
application systems 应用系统 S h,&{z!
apply consistently 一贯地执行，一贯地实施 E}_[QEY;Y
appropriate 适当的，合适的； =;|QZ"%E
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appropriate authorization 适当的授权 T4 N~(Fi)
appropriateness of audit evidence 审计证据的适当性 T?1Du"d8
approval 批准，核准 3=$q
assertion (会计报表上的)认定；确认 d,tU#
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assessed level of control risk 对控制风险的评估，控制风险的评估水平 +s x 8t
asset 资产，财产 xIGfM>uq
asset restructuring 资产重组 #8bsxx!s
assignment of duties 职责的划分 <b?!jV7
assistant 助理，助理人员 G4;3cT3'
associated company 联属公司，联营公司 Cb@3M"1:
association 联合，结合；协会，社团 )r
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assumption 假设，假定
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at a given date 在某一特定时日 P"?FnTbv[
attestation 鉴证，公证 N2$I}q%
attestation service 鉴证服务 +|{RE.DL
audit adjustment 审计调整 Q33"u/-v
audit areas 审计领域 G,<T/f
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audit conclusion 审计结论 z%7SrUj2
audit effectiveness 审计效果 ww{_c]My
audit efficiency 审计效率 l?DJJ|> O
audit engagement letter 审计业务约定书 G #T<`>T
audit evidence 审计证据 j:&4-K};Z`
audit fee 审计费 _#s=h_
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audit files 审计档案 L0]_hxE?
audit findings 审计中发现的事项 `)h6j)xiQ
audit implementation stage 审计实施阶段 q;D+ai
audit mark 审计标识 #:|+XLL
audit materiality 审计重要性 TtDg
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audit method 审计方法 P;8>5;U4-
audit objective 审计目标，审计目的 s (LT
audit of financial statements 会计报表审计，财务报表审计 _l ],
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audit opinion 审计意见 u=NS sTP&
audit period 被审计期间，被审计年度 deeU@x`f<
audit plan 审计计划 q
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audit planning 编制审计计划，制定审计计划，审计计划 w[-Fm+ A>
audit planning stage 审计计划阶段 XJ+6FT/qss
audit procedure 审计程序 qr50E[
audit programme 审计程序表，具体审计计划 b7\ cxgRq
audit report 审计报告 ph|ZG6:
audit report with a disclaimer of opinion 拒绝表示意见审计报告 omf Rs
audit report with a qualified opinion 有保留意见的审计报告 H{c?lT
audit report with an adverse opinion 否定意见的审计报告 sz):oea@f@
audit report with dual dates 双重日期审计报告 HXVBb%pP
audit reporting stage 审计报告阶段 HygY>s+3[
audit responsibility 审计责任 5ZPzPUa8~
audit results 审计结果 {8EW)4Hf
audit risk 审计风险 ,kp\(X[J
audit sampling 审计抽样 V*$L;xbC|
audit sampling techniques 审计抽样方法，审计抽样技术 9H]Lpi^OH
audit strategies 审计策略 $7Mtt.d 6
audit summary 审计总结，审计小结 ixh47M
audit team 审计小组 ] 43bere
audit test 审计测试 /
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audit trail 审计轨迹 v !Kw<
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audit work 审计工作 tAFti+Qb
audit working paper 审计工作底稿 5NXt$k5
audited financial statement 审计会计报表，已审计财务报表 ~Z lC
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Auditing Guidelines (the～) 审计规范指南 zMK](o1Vj
auditing standards 审计准则 z N_:nY>
audit-oriented working paper (审计)业务类工作底稿 oXt ,e
authorisation 授权 Vjm_F!S
authorisation of transaction 交易的授权
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availability 可获得性 ,rwuy[Q8
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balance 余额；差额；平衡 W {.78Zi9K
balance sheet 资产负债表 $
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bank 银行 &yz&LN n'
bank account 银行账户，银行户头 "x&C5l}n
bank statement 银行对账单
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barter transaction 易货交易，以物换物交易 \Z-2leL)j
basis of audit 审计依据 $ 'QdFkOr
basis of preparation (会计报表的)编制基础 [{<dbW\ 9
book of account 账目，账簿 :PnSQjV:
borrowing 借款，贷款，借债 -#A:`/22
branch 分支，分支机构，分店 ;ggy5? >Qu
brought forward (账户余额等的)承上年，承上期，承上页 tllBCuAe
budget 预算 H. O(* Q=
building 建筑物；大楼 EkKnUD
business conditions 业务情况，经营情况 lg:y|@Y''
business licence (企业等的)营业执照 TL) O -
business relation 业务关系 jV7&Y.$zF]
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