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
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审计词汇英汉对照 Ol+Kp!oc Y
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ability to continue as a going concern 持续经营能力 ;sQbn|=e"
acceptability 可接受性，可接受程度 "kSwa16O
acceptable level of detection risk 检查风险的可接受水平 4M`Xrfwm'[
acceptance of engagement 接受委托 vA>W9OI
accepting the engagement for the first time 首次接受委托 0D3OE.$0
access to asset 对资产的接触 3E|;r
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according to 根据，依据，依照 h_ ZX/k
account balance 账户余额 r
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account for 对……进行会计处理，核算；解释 i Ci>zJ
accounting 会计，会计学 !#}>Hv^N
accounting advisory serve 会计咨询服务
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accounting firm 会计师事务所 &L3 #:jSk
accounting information 会计信息，会计资料 L#j /0IHD
accounting period 会计期间 '`o[+.
accounting policies 会计政策 5'
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accounting professional bodies 会计职业组织，会计职业团体 5 si}i'in
accounting records 会计记录 $I8[BYblB
accounting responsibility 会计责任 gxM[V>[
accounting service 会计服务 /$
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accounting standards 会计准则 uWc: j P
Accounting Standards for Business Enterprises 企业会计准则 x s1bxJ_R
accounting system 会计系统 > V%Q O>C
accounting treatment 会计处理 "$@,n7 k
accuracy 准确性，精确性 u4"r>e6 _B
additional audit procedures 追加审计程序 ~ x`7)3
addressee 收件人，收信人 uPU#c\
Administration of State-owned Assets (the～) 国有资产管理局 oyvtZ /@
administrative laws and regulations 行政法规 Mq+< mX7
adverse impact 不利影响，负面影响 BjZ>hhs!*
adverse opinion 反对意见 qS]G&l6QF
advisory group 咨询组，顾问组 _S5gcPcF"
agency fee 代理费，代理费用 Bz:0L1@,4a
aggregate 总计，合计为…… Xp^$
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alternation of document and record 变造文件和记录 DQ_ 2fX~)
alternative audit procedures 替代审计程序，备选审计程序 AU`OESSI
amend 修改，修订 4*8&[b
amortisation 摊销 yWuIu>VJ
analytical capacity 分析能力 Q \WXi
analytical procedures 分析性程序 -tP.S1D
annual financial statements 年度会计报表，年度财务报表 %EIUAG
appendix 附录，附表 `.8-cz
applicable 适用的 5"2@NL
applicable laws and regulations 适用的法规 LDX y}hm)
application systems 应用系统 Zd XKI{b
apply consistently 一贯地执行，一贯地实施 BhkAQEsWTQ
appropriate 适当的，合适的； gV`S %
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appropriate authorization 适当的授权 m5qCq9Y
appropriateness of audit evidence 审计证据的适当性 >w2f8tW`PP
approval 批准，核准 ^ 0eO\wc?O
assertion (会计报表上的)认定；确认 f?m5pax|
assessed level of control risk 对控制风险的评估，控制风险的评估水平 Nh :4ys!P
asset 资产，财产 i-"<[*ePd
asset restructuring 资产重组 hXnw..0"
assignment of duties 职责的划分 !PI0oh
assistant 助理，助理人员 [oJ& J>U'
associated company 联属公司，联营公司 ZI
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association 联合，结合；协会，社团 @7X\tV.Z
assumption 假设，假定 ](n
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at a given date 在某一特定时日 H<z30r/-w
attestation 鉴证，公证 Gl"wEL*
attestation service 鉴证服务 0#]!#1utg
audit adjustment 审计调整 >vxWx[fRu
audit areas 审计领域 Xky@[Td*
audit conclusion 审计结论 (xQI($Wq*M
audit effectiveness 审计效果 !xH,y
audit efficiency 审计效率 D:6N9POB
audit engagement letter 审计业务约定书 ~=Fk/
audit evidence 审计证据 7_7xL(F/
audit fee 审计费 Sy:K:Z|[U
audit files 审计档案 /t5g"n3
audit findings 审计中发现的事项 xpz`))w
audit implementation stage 审计实施阶段 flPZ lL
audit mark 审计标识 wH !}qz /
audit materiality 审计重要性
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audit method 审计方法 W=F3XYS
audit objective 审计目标，审计目的 \Qp}|n1JY
audit of financial statements 会计报表审计，财务报表审计 Vrud R#q
audit opinion 审计意见 (\tq<h0
audit period 被审计期间，被审计年度 ,A^L=+
audit plan 审计计划 zQ=a
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audit planning 编制审计计划，制定审计计划，审计计划 vg5E/+4gp%
audit planning stage 审计计划阶段 G1 A$PR
audit procedure 审计程序 VBhE{4J
audit programme 审计程序表，具体审计计划 A?\h|u<
audit report 审计报告 ZIDFF
audit report with a disclaimer of opinion 拒绝表示意见审计报告 <%he
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audit report with a qualified opinion 有保留意见的审计报告 xL|?(pQ/BK
audit report with an adverse opinion 否定意见的审计报告 ]}5`7
audit report with dual dates 双重日期审计报告 FV`3,NFk
audit reporting stage 审计报告阶段 RLv&,$$0
audit responsibility 审计责任 uA C hu ]
audit results 审计结果 BzN/6VEw
audit risk 审计风险 ,I("x 2
audit sampling 审计抽样 {6ajsy5 =
audit sampling techniques 审计抽样方法，审计抽样技术 T3 =)
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audit strategies 审计策略 kVy"+ ZebK
audit summary 审计总结，审计小结 LPsh?Ca?N
audit team 审计小组 M_yZR^;^-
audit test 审计测试 >3 v0yh_3
audit trail 审计轨迹 F>p%2II/
audit work 审计工作 % cU-5\xF
audit working paper 审计工作底稿 4U_rB9K$
audited financial statement 审计会计报表，已审计财务报表 ~_ ( !}V
Auditing Guidelines (the～) 审计规范指南 bBd *}"v^"
auditing standards 审计准则 Q,ZkeWQ7%
audit-oriented working paper (审计)业务类工作底稿 rD_Ss.\^g
authorisation 授权 V=:,]fTr
authorisation of transaction 交易的授权 N)`tI0/W
availability 可获得性 ^w.k^U =B
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balance 余额；差额；平衡 :h3#1fko
balance sheet 资产负债表 Z#H@BWN7
bank 银行 s9^"wN YQ
bank account 银行账户，银行户头 QSO5 z2 |
bank statement 银行对账单 9 ?EY.}~
barter transaction 易货交易，以物换物交易 | j\eBCnH3
basis of audit 审计依据 0:~gW#lD
basis of preparation (会计报表的)编制基础 5;r({ J
book of account 账目，账簿 {6REfY
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borrowing 借款，贷款，借债 g`y/ _
branch 分支，分支机构，分店 **"zDY*?W
brought forward (账户余额等的)承上年，承上期，承上页 LX&=uv%-^
budget 预算 cuJ / Vc
building 建筑物；大楼 &Z#Vw.7U
business conditions 业务情况，经营情况 !&W"f#_Z
business licence (企业等的)营业执照 h+\$ Z]
business relation 业务关系 hg)!m\g
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