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 0)Xue9AS
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审计词汇英汉对照 *DI:MBJY
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ability to continue as a going concern 持续经营能力 bvu<IXX=2
acceptability 可接受性，可接受程度 < <zz*;RJJ
acceptable level of detection risk 检查风险的可接受水平 GH+FZ (F
acceptance of engagement 接受委托 rMg{j
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accepting the engagement for the first time 首次接受委托 Hkz~9 p
access to asset 对资产的接触 =qR7-Q8B
according to 根据，依据，依照 f{ 5| }PL
account balance 账户余额 +?txG HQq
account for 对……进行会计处理，核算；解释 /R$x-7t)^(
accounting 会计，会计学 ihY ^~
accounting advisory serve 会计咨询服务 bO IM0<(h
accounting firm 会计师事务所 + :Q/<^Z
accounting information 会计信息，会计资料 5b4V/d*
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accounting period 会计期间 Sq8Q *
accounting policies 会计政策 u{nWjqrM*5
accounting professional bodies 会计职业组织，会计职业团体 XoQk'7" f
accounting records 会计记录 ="[](X^ l
accounting responsibility 会计责任
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accounting service 会计服务 _3G)S+ 7#
accounting standards 会计准则 n zrCOMld
Accounting Standards for Business Enterprises 企业会计准则 =2)$|KC
accounting system 会计系统 0i(?LI_S
accounting treatment 会计处理 [T#a1!
accuracy 准确性，精确性
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additional audit procedures 追加审计程序 DCzPm/#b
addressee 收件人，收信人 '\E{ qlI
Administration of State-owned Assets (the～) 国有资产管理局 U\ E{-7
administrative laws and regulations 行政法规 bY U+-|54
adverse impact 不利影响，负面影响 @`8 B}
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adverse opinion 反对意见
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advisory group 咨询组，顾问组 /IW=+ri
agency fee 代理费，代理费用 \HEo8 ~TY
aggregate 总计，合计为…… m7eIhmP
alternation of document and record 变造文件和记录 p#BvlS=D
alternative audit procedures 替代审计程序，备选审计程序 zjh9ZLu[
amend 修改，修订 (U(x[D
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amortisation 摊销 p[cL# fBz
analytical capacity 分析能力 4_0/]:~5
analytical procedures 分析性程序 D#[ :NXahn
annual financial statements 年度会计报表，年度财务报表 3U.qN0]
appendix 附录，附表 ,fJ(.KI0
applicable 适用的 J9c3d~YW
applicable laws and regulations 适用的法规 v/+}FS =
application systems 应用系统 "?&bh@P&
apply consistently 一贯地执行，一贯地实施 9v,8
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appropriate 适当的，合适的； {u6fa>R&$
征用，挪用 ,( W98}nB
appropriate authorization 适当的授权 sq|@9GS0T
appropriateness of audit evidence 审计证据的适当性 gH55c aF<
approval 批准，核准 Tv)y
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assertion (会计报表上的)认定；确认 3Wxtxk._E
assessed level of control risk 对控制风险的评估，控制风险的评估水平 aDv/kFfn
asset 资产，财产 i*w-Q=
asset restructuring 资产重组 w} q@VVB%
assignment of duties 职责的划分 K f^F#dA
assistant 助理，助理人员 }lpm Hvs
associated company 联属公司，联营公司 W@C tF U9
association 联合，结合；协会，社团 6="&K _Q7
assumption 假设，假定 Y8{1?LO
at a given date 在某一特定时日 wggHUr(g,
attestation 鉴证，公证 q=i<
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attestation service 鉴证服务 hdql s0 r
audit adjustment 审计调整 /G+gk0FW
audit areas 审计领域 W2Z]?l;vQQ
audit conclusion 审计结论 ^Es)?>eah
audit effectiveness 审计效果 CHP6H}#|g
audit efficiency 审计效率 ,O{ 5
audit engagement letter 审计业务约定书 )K3
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audit evidence 审计证据 T N af f
audit fee 审计费 [4rMUS7-m"
audit files 审计档案 ;]x5;b9`
audit findings 审计中发现的事项 Qs X 59d
audit implementation stage 审计实施阶段 u$p| hd
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audit mark 审计标识 =u"|q
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audit materiality 审计重要性 bx e 9 7]
audit method 审计方法 \9zC?Cw
audit objective 审计目标，审计目的 OBQ!0NM_b
audit of financial statements 会计报表审计，财务报表审计 +%9Y7qol
audit opinion 审计意见 Vho0f< `E
audit period 被审计期间，被审计年度 {5-{f=Rk
audit plan 审计计划 Vn; ] ''_
audit planning 编制审计计划，制定审计计划，审计计划 l%~zj,ew
audit planning stage 审计计划阶段 { F8,^+b|
audit procedure 审计程序 6ng g*kE<
audit programme 审计程序表，具体审计计划 6WM_V9Tidq
audit report 审计报告 &uW.V+ 3
audit report with a disclaimer of opinion 拒绝表示意见审计报告 j k}PucV
audit report with a qualified opinion 有保留意见的审计报告 X&X')hzIt
audit report with an adverse opinion 否定意见的审计报告 EQO7 :vb
audit report with dual dates 双重日期审计报告 mLA$ F4/K
audit reporting stage 审计报告阶段 O G}&%NgH
audit responsibility 审计责任 @Qozud\?
audit results 审计结果 o fCP >Z-
audit risk 审计风险 8}T3Fig,q
audit sampling 审计抽样 ITUl -L4xE
audit sampling techniques 审计抽样方法，审计抽样技术 :'' 0z
audit strategies 审计策略 f L?~1i =
audit summary 审计总结，审计小结
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audit team 审计小组 `Db}q ^mQ
audit test 审计测试 HbVm
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audit trail 审计轨迹 `2
audit work 审计工作 TY?io@
audit working paper 审计工作底稿 -~ Q3T9+
audited financial statement 审计会计报表，已审计财务报表 ox#4|<qM
Auditing Guidelines (the～) 审计规范指南 n(VM GCZPV
auditing standards 审计准则 4q8%!\A+
audit-oriented working paper (审计)业务类工作底稿 Lr&BZM
authorisation 授权 o!S_j^p[C
authorisation of transaction 交易的授权 j,jUg}b
availability 可获得性 <qx-%6
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balance 余额；差额；平衡 <:-&yDh u
balance sheet 资产负债表 xG L"N1
bank 银行 kk#d-!
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bank account 银行账户，银行户头 qChPT :a
bank statement 银行对账单 9z}kkYk
barter transaction 易货交易，以物换物交易 H/f=
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basis of audit 审计依据 o *'3N/D~
basis of preparation (会计报表的)编制基础 ~VF,qspO
book of account 账目，账簿
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borrowing 借款，贷款，借债 I9 m
branch 分支，分支机构，分店 &LYZQ?|
brought forward (账户余额等的)承上年，承上期，承上页 (qd
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budget 预算 7lu ;lAAP
building 建筑物；大楼 ,3 u19>2
business conditions 业务情况，经营情况 <o}t-Bgg
business licence (企业等的)营业执照 ?'r[P03
business relation 业务关系 '/?&Go l-
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