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 <E/4/
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审计词汇英汉对照 _uwM%M ;
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ability to continue as a going concern 持续经营能力 Hvq vggfi
acceptability 可接受性，可接受程度 E[q:65xl
acceptable level of detection risk 检查风险的可接受水平 fy]z<SPhVJ
acceptance of engagement 接受委托 1Tl^mS~k
accepting the engagement for the first time 首次接受委托 XrP 'FLY o
access to asset 对资产的接触 h,%`*Qg6
according to 根据，依据，依照 }MQNzaXY^
account balance 账户余额 (mbC! !>
account for 对……进行会计处理，核算；解释 t6u>_Sh e
accounting 会计，会计学 y vR3|
accounting advisory serve 会计咨询服务 7X
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accounting firm 会计师事务所 O&BNhu W2
accounting information 会计信息，会计资料 7q \&
accounting period 会计期间 jB) RvvMU5
accounting policies 会计政策 p[oR4 HWr
accounting professional bodies 会计职业组织，会计职业团体 -KV)1kET
accounting records 会计记录 WXHvUiFf
accounting responsibility 会计责任 ^u2unZ9BK!
accounting service 会计服务 h,-2+}
accounting standards 会计准则 : &Sv jJR
Accounting Standards for Business Enterprises 企业会计准则 <14,xYpE
accounting system 会计系统 PL"u^G`
accounting treatment 会计处理 5rp,xk!
accuracy 准确性，精确性 pHKcKqB*13
additional audit procedures 追加审计程序 =u\W {1
addressee 收件人，收信人 &[
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Administration of State-owned Assets (the～) 国有资产管理局 W5i {W'
administrative laws and regulations 行政法规 @yV.Yx"p_
adverse impact 不利影响，负面影响 P+ ejyl,
adverse opinion 反对意见 . -ihxEbzr
advisory group 咨询组，顾问组 ;OC~,?O5
agency fee 代理费，代理费用 #/N;ScyUJT
aggregate 总计，合计为…… `r#]d
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alternation of document and record 变造文件和记录 _*iy *:(o
alternative audit procedures 替代审计程序，备选审计程序 ohEIr2
amend 修改，修订 up _Qv#`Q
amortisation 摊销 5>r2&72=
analytical capacity 分析能力 kPRG^Ox8e
analytical procedures 分析性程序 EBQ,Ypv
annual financial statements 年度会计报表，年度财务报表 Z$*m=]2
appendix 附录，附表 8O^< #lh
applicable 适用的 GZxPh&BM?
applicable laws and regulations 适用的法规 Sb QM!Q
application systems 应用系统 ,zF^^ ,lO7
apply consistently 一贯地执行，一贯地实施 ,I|3.4z
appropriate 适当的，合适的； ]mzghH:E
征用，挪用 K&"ZZFd_
appropriate authorization 适当的授权 hl} iw_e
appropriateness of audit evidence 审计证据的适当性 k2 -+3zx
approval 批准，核准 mETGYkPUa
assertion (会计报表上的)认定；确认 op8[8 pt%
assessed level of control risk 对控制风险的评估，控制风险的评估水平 g9~QNA
asset 资产，财产 i<\ WRzVT
asset restructuring 资产重组 =Ju%3ptH0
assignment of duties 职责的划分 D( \c?X"
assistant 助理，助理人员 e^=b#!}-5:
associated company 联属公司，联营公司 7&`Yl[G
association 联合，结合；协会，社团 Wf!u?nH.5
assumption 假设，假定 S7B\m v
at a given date 在某一特定时日 Mq~ g+`
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attestation 鉴证，公证 >mAi/TZC
attestation service 鉴证服务 PAD&sTjE*
audit adjustment 审计调整 ,DL%oQR
audit areas 审计领域 -3GlpC22
audit conclusion 审计结论 F+ <e9[
audit effectiveness 审计效果 [AHoT lPZ
audit efficiency 审计效率 b ?U2g?lN:
audit engagement letter 审计业务约定书 }'`iJ b\
audit evidence 审计证据 ^\ku}X_ [?
audit fee 审计费 9P1!<6mN\
audit files 审计档案 zhZ!!b^6<
audit findings 审计中发现的事项 H |%'$oWp
audit implementation stage 审计实施阶段 ]mR!-Fqj
audit mark 审计标识 vu@@!cT6e
audit materiality 审计重要性 2}uSrA7n]
audit method 审计方法 FZBdQhYF
audit objective 审计目标，审计目的 JZup } {a
audit of financial statements 会计报表审计，财务报表审计 W0 + m A
audit opinion 审计意见 }PUY~
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audit period 被审计期间，被审计年度 @
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audit plan 审计计划 bHRRgR`,
audit planning 编制审计计划，制定审计计划，审计计划 A.+Qa
audit planning stage 审计计划阶段 #O1%k;
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audit procedure 审计程序 ThiM
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audit programme 审计程序表，具体审计计划 2{|mL`$04<
audit report 审计报告 \=2<<
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 itmFZZh
audit report with a qualified opinion 有保留意见的审计报告 ET0^_yk
audit report with an adverse opinion 否定意见的审计报告 2cQG2N2*
audit report with dual dates 双重日期审计报告 $tqr+1P
audit reporting stage 审计报告阶段 !d
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audit responsibility 审计责任 ]G}:cCpd+a
audit results 审计结果 v"YaMbu
audit risk 审计风险 3 f-J%!aH
audit sampling 审计抽样 !g[UFw
audit sampling techniques 审计抽样方法，审计抽样技术 E#n=aY~u-
audit strategies 审计策略 ' OXL'_Xl
audit summary 审计总结，审计小结 h f{RI 4Jc
audit team 审计小组 =))VxuoN
audit test 审计测试 \AOHZ r
audit trail 审计轨迹 yJGnN g
audit work 审计工作 aZ'(ar :
audit working paper 审计工作底稿 * "d['V3
audited financial statement 审计会计报表，已审计财务报表 )|,Zp`2/
Auditing Guidelines (the～) 审计规范指南 cT| aQM@iW
auditing standards 审计准则 ne|N!!Dmk
audit-oriented working paper (审计)业务类工作底稿 z3p
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authorisation 授权 888"X3.T
authorisation of transaction 交易的授权 a}g <<{
availability 可获得性 A
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balance 余额；差额；平衡 ~m3Tq.sYrY
balance sheet 资产负债表 T9?8@p\}(
bank 银行 | t6 :4']
bank account 银行账户，银行户头 y:YJv x6&4
bank statement 银行对账单 ~o27~R ]
barter transaction 易货交易，以物换物交易 T4Io+b8 $
basis of audit 审计依据 b *Ca*!
basis of preparation (会计报表的)编制基础 J+ u z{
book of account 账目，账簿 l.uW>AoLh
borrowing 借款，贷款，借债 =sUrSVUeU
branch 分支，分支机构，分店 =J E
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brought forward (账户余额等的)承上年，承上期，承上页 Ay|K>
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budget 预算 [5-3PuT&9
building 建筑物；大楼 TFO4jjiC"
business conditions 业务情况，经营情况 GhR% f xe
business licence (企业等的)营业执照 Ey&gZ$|&
business relation 业务关系 `Y,<[ Lnr
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