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 (N`GvB7;
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审计词汇英汉对照 B_XX)y %V
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ability to continue as a going concern 持续经营能力 6r`Xi&
acceptability 可接受性，可接受程度 1had8K-
acceptable level of detection risk 检查风险的可接受水平 eK}GBBdO
acceptance of engagement 接受委托 Tf('iZ2+
accepting the engagement for the first time 首次接受委托 3 {|]@ L
access to asset 对资产的接触 -x|!?u5F
according to 根据，依据，依照 be?Bf
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account balance 账户余额 ~Bi%8 G
account for 对……进行会计处理，核算；解释 R]0`- _T
accounting 会计，会计学 XC O8A\
accounting advisory serve 会计咨询服务 Zx7aae_{
accounting firm 会计师事务所 j-ob7(v)*]
accounting information 会计信息，会计资料 P X` xr1o
accounting period 会计期间 {u J"%
accounting policies 会计政策 E0+~c1
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accounting professional bodies 会计职业组织，会计职业团体 s^Xs*T@~h
accounting records 会计记录 s d = bw
accounting responsibility 会计责任 r`< x@,
accounting service 会计服务 0f_
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accounting standards 会计准则 7U2B=]<e-
Accounting Standards for Business Enterprises 企业会计准则 {CNJlr@z
accounting system 会计系统
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accounting treatment 会计处理 ngI+afo
accuracy 准确性，精确性 / vu]ch
additional audit procedures 追加审计程序 W>: MK-_ J
addressee 收件人，收信人 (!YJ:,!so
Administration of State-owned Assets (the～) 国有资产管理局 WZ
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administrative laws and regulations 行政法规 I&<'A [vHl
adverse impact 不利影响，负面影响 a2/Mf
adverse opinion 反对意见 zS h9`F
advisory group 咨询组，顾问组 }}k*i0
agency fee 代理费，代理费用 kp#XpcS
aggregate 总计，合计为……
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alternation of document and record 变造文件和记录 #zBqj;p
alternative audit procedures 替代审计程序，备选审计程序 O\
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amend 修改，修订 4;eD}g
amortisation 摊销 W=OryEV?
analytical capacity 分析能力 NytodVZ'
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analytical procedures 分析性程序 G5 RdytK
annual financial statements 年度会计报表，年度财务报表 0j 8`M"6
appendix 附录，附表 emB<{kOkw
applicable 适用的 xvomn`X1
applicable laws and regulations 适用的法规 Wu(^k25
application systems 应用系统 ,+I]\ZeO
apply consistently 一贯地执行，一贯地实施 0Ng?U+6
appropriate 适当的，合适的； bbDm6,
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appropriate authorization 适当的授权 'f.k'2T
appropriateness of audit evidence 审计证据的适当性 kk4+>mk
approval 批准，核准 Cpy&2o-%v
assertion (会计报表上的)认定；确认 4:pgZz!
assessed level of control risk 对控制风险的评估，控制风险的评估水平 N
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asset 资产，财产
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asset restructuring 资产重组 P ?n k>
assignment of duties 职责的划分 (U
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assistant 助理，助理人员 Ajo IL
associated company 联属公司，联营公司 OK YbEn#
association 联合，结合；协会，社团 leI ]zDk=
assumption 假设，假定 KWAd~8,mk
at a given date 在某一特定时日 &\b(
attestation 鉴证，公证 O'{kNr{u
attestation service 鉴证服务 [-\U)>MY(p
audit adjustment 审计调整 G6G-qqXy6
audit areas 审计领域 (: ?bQA'Td
audit conclusion 审计结论 >Gk<a
audit effectiveness 审计效果 )jg*u}u
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audit efficiency 审计效率 *<6dB#'
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audit engagement letter 审计业务约定书 $R+gA{49%
audit evidence 审计证据 z%iPk'^
audit fee 审计费 {2q0Ko<
audit files 审计档案 aw~h03R_Z
audit findings 审计中发现的事项 +
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audit implementation stage 审计实施阶段 d|9]E&;,
audit mark 审计标识 AO|1m$xf
audit materiality 审计重要性 7YK6e
audit method 审计方法 |5X59!
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audit objective 审计目标，审计目的 Aq$1 #1J
audit of financial statements 会计报表审计，财务报表审计 ('$*QC.M
audit opinion 审计意见 V\opC6*L_e
audit period 被审计期间，被审计年度 ! H{>c@i
audit plan 审计计划 >VQLC&u (
audit planning 编制审计计划，制定审计计划，审计计划
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audit planning stage 审计计划阶段 %<[{zd1C-
audit procedure 审计程序 \8s:I+[HH
audit programme 审计程序表，具体审计计划 Z
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audit report 审计报告 +"bi]^
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 udIm}jRA"
audit report with a qualified opinion 有保留意见的审计报告 n;$u%2 t2
audit report with an adverse opinion 否定意见的审计报告 ,J-|.ER->
audit report with dual dates 双重日期审计报告 ZkQ6~cM
audit reporting stage 审计报告阶段 23`salLclG
audit responsibility 审计责任 m<kJH<! j
audit results 审计结果 M_.Jmh<&&
audit risk 审计风险 O8_! !Qd
audit sampling 审计抽样 qSG0TWD!pq
audit sampling techniques 审计抽样方法，审计抽样技术 vyB{35p$
audit strategies 审计策略 ccPWfy_
audit summary 审计总结，审计小结 #7}M\\$M
audit team 审计小组 Sy4 |JM-5
audit test 审计测试 s/s&d pT *
audit trail 审计轨迹 -
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audit work 审计工作 ksueP MIK
audit working paper 审计工作底稿 =T &<z_L
audited financial statement 审计会计报表，已审计财务报表
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Auditing Guidelines (the～) 审计规范指南 @G=7A;-pv0
auditing standards 审计准则 sP eTW*HeR
audit-oriented working paper (审计)业务类工作底稿 Dm8fc D
authorisation 授权 }1~9i'o%Z
authorisation of transaction 交易的授权 ^Jq('@
availability 可获得性 @x a$two
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balance 余额；差额；平衡 J:>o\%sF
balance sheet 资产负债表 d|7LCW+HW
bank 银行 %N&W_.F6
bank account 银行账户，银行户头 z=g!mVK5
bank statement 银行对账单 vM5/Kr W
barter transaction 易货交易，以物换物交易 T4"D&~3
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basis of audit 审计依据 J5H K1
basis of preparation (会计报表的)编制基础 [u2t1^# Ol
book of account 账目，账簿 ?eX/vqk
borrowing 借款，贷款，借债 ^B}
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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 K%mR=u# %&
budget 预算 alHA&YC{K
building 建筑物；大楼 -T{2 R:\{
business conditions 业务情况，经营情况 W|2| v?v
business licence (企业等的)营业执照 ujmIS~"
business relation 业务关系 S7nx4c2xK~
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