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 $~)BO_;o
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ability to continue as a going concern 持续经营能力 4)Jtc2z7Z\
acceptability 可接受性，可接受程度 au=A+
acceptable level of detection risk 检查风险的可接受水平 wPr9N}rf
acceptance of engagement 接受委托 r_R( kns
accepting the engagement for the first time 首次接受委托 uX/K/4
access to asset 对资产的接触 4Fu:ov
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according to 根据，依据，依照 _PPZ!r(
account balance 账户余额 f%,Vplb
account for 对……进行会计处理，核算；解释 &,DZ0xA
accounting 会计，会计学 Zc!rL0T
accounting advisory serve 会计咨询服务 PI G3kJ
accounting firm 会计师事务所 ujin+;1
accounting information 会计信息，会计资料 [| qV*3 |?
accounting period 会计期间 *s JT\J$D[
accounting policies 会计政策 q\DN8IJ
accounting professional bodies 会计职业组织，会计职业团体 -G'U\EXT
accounting records 会计记录 4 H<.
accounting responsibility 会计责任 {UeS_O >(
accounting service 会计服务 ,|}}Ml
accounting standards 会计准则 ?T1 vc
Accounting Standards for Business Enterprises 企业会计准则 ()}(3>O -
accounting system 会计系统 $Wy(Wtrx|
accounting treatment 会计处理 <6.aSOS
accuracy 准确性，精确性 o}4~CN9}
additional audit procedures 追加审计程序 ^5'pJ/BV
addressee 收件人，收信人 @GVONluyU`
Administration of State-owned Assets (the～) 国有资产管理局 Wg5<@=x!G
administrative laws and regulations 行政法规 $. +_f,tU
adverse impact 不利影响，负面影响 q"@>rU4
adverse opinion 反对意见 )k^y<lC2a
advisory group 咨询组，顾问组 T v[h2_+E
agency fee 代理费，代理费用 aR V .; S
aggregate 总计，合计为…… &xWej2a!
alternation of document and record 变造文件和记录 bmzY^ %a
alternative audit procedures 替代审计程序，备选审计程序
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amend 修改，修订 Vi m::
amortisation 摊销 W5*Kq^6P
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analytical capacity 分析能力 wo+ b
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analytical procedures 分析性程序 =?3b3PZn
annual financial statements 年度会计报表，年度财务报表 ?W 6
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appendix 附录，附表 BQ:hU F3
applicable 适用的 p
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applicable laws and regulations 适用的法规 T? g%I
application systems 应用系统 Te6cw+6
apply consistently 一贯地执行，一贯地实施 B7QRG0
appropriate 适当的，合适的； ^? V9
征用，挪用 i7XM7 +}
appropriate authorization 适当的授权 d=nv61]
appropriateness of audit evidence 审计证据的适当性 WR"?j 9y_q
approval 批准，核准 9,?7mgZ p
assertion (会计报表上的)认定；确认 <GWzdj?
assessed level of control risk 对控制风险的评估，控制风险的评估水平 |1pD n7
asset 资产，财产 r RvZG&k
asset restructuring 资产重组 } `pxs
assignment of duties 职责的划分 OWys`2W
assistant 助理，助理人员 vbh 5
associated company 联属公司，联营公司 _. &N@k
association 联合，结合；协会，社团 )61X, z
assumption 假设，假定 <nk9IAH
at a given date 在某一特定时日 ~@\sN+ VS
attestation 鉴证，公证 0z$::p$%u
attestation service 鉴证服务 _Rb> py
audit adjustment 审计调整 *e25!#o1
audit areas 审计领域 8|{d1dy
audit conclusion 审计结论 Y 8n*o3jM
audit effectiveness 审计效果 $(]E$ek
audit efficiency 审计效率 sj 3[ny;b
audit engagement letter 审计业务约定书 $DlO<
audit evidence 审计证据 +>ld
audit fee 审计费 K=Z .<f
audit files 审计档案 onU\[VvM
audit findings 审计中发现的事项 :Vy*MPS5
audit implementation stage 审计实施阶段 ny"z<N&}/
audit mark 审计标识 (nwp
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audit materiality 审计重要性 [X 9zrGHt
audit method 审计方法 FN/siw(?3
audit objective 审计目标，审计目的 W6s-epsRmT
audit of financial statements 会计报表审计，财务报表审计 3wMnTT"At
audit opinion 审计意见 !C@+CZXLx
audit period 被审计期间，被审计年度 :6 qt[(<"
audit plan 审计计划 4-?zW
audit planning 编制审计计划，制定审计计划，审计计划 aH_0EBRc
audit planning stage 审计计划阶段 9$L
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audit procedure 审计程序 BS=~G+/: |
audit programme 审计程序表，具体审计计划 j }O7fLRu
audit report 审计报告 M0$_x~
audit report with a disclaimer of opinion 拒绝表示意见审计报告 '!F' B:
audit report with a qualified opinion 有保留意见的审计报告 s o7.
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audit report with an adverse opinion 否定意见的审计报告 q?qH7={,eu
audit report with dual dates 双重日期审计报告 e^}@X[*'#
audit reporting stage 审计报告阶段
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audit responsibility 审计责任 vSy[lB|)24
audit results 审计结果 r=/$}l4
audit risk 审计风险 W9QVfe#s
audit sampling 审计抽样 [a_o 3
audit sampling techniques 审计抽样方法，审计抽样技术 IgN^~ag`
audit strategies 审计策略 / E!N:g<
audit summary 审计总结，审计小结 J |w%n5Y
audit team 审计小组 @)C.IQ~
audit test 审计测试 [$c"}=g[+
audit trail 审计轨迹 26; Gt8
audit work 审计工作 nkzH}F=<
audit working paper 审计工作底稿 ~RH)iI
audited financial statement 审计会计报表，已审计财务报表 ";;!c. !^
Auditing Guidelines (the～) 审计规范指南 (((|vI 3 <
auditing standards 审计准则 ]_j= { 0%
audit-oriented working paper (审计)业务类工作底稿 ^zW=s$\Fo
authorisation 授权 Vg(M ^2L
authorisation of transaction 交易的授权 Q_Wg4
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availability 可获得性 pekNBq
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balance 余额；差额；平衡 g;Zy 3
balance sheet 资产负债表 LJ K0WWch
bank 银行 .Q^V,[on1T
bank account 银行账户，银行户头 EywBT
bank statement 银行对账单 6Jq3l_
barter transaction 易货交易，以物换物交易 ~6K.5t7
basis of audit 审计依据 cwOa"]t}
basis of preparation (会计报表的)编制基础
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book of account 账目，账簿 ~(#
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borrowing 借款，贷款，借债 I9dX\w}
branch 分支，分支机构，分店 "jLC!h^N
brought forward (账户余额等的)承上年，承上期，承上页 'Z]wh .]T
budget 预算 {9@u:(<X9
building 建筑物；大楼 %@ :6&
business conditions 业务情况，经营情况 NwxDxIIH/)
business licence (企业等的)营业执照 F+ 7*SImv6
business relation 业务关系 |MOz> 1<a
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