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 dzbzZ@y
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审计词汇英汉对照 &Hh%pY"
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ability to continue as a going concern 持续经营能力 Q
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acceptability 可接受性，可接受程度 kFuaLEJi
acceptable level of detection risk 检查风险的可接受水平 H6'xXS
acceptance of engagement 接受委托 1j0yON
accepting the engagement for the first time 首次接受委托 n:k~\-&WJ
access to asset 对资产的接触 of{wZU\J+9
according to 根据，依据，依照 }> )"!p;t_
account balance 账户余额 ;O{AYF?,N
account for 对……进行会计处理，核算；解释 =;@5Ue
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accounting 会计，会计学 #C !8a
accounting advisory serve 会计咨询服务 c#CX~
accounting firm 会计师事务所 2ps
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accounting information 会计信息，会计资料 V=E9*$b]
accounting period 会计期间 x#Hq74H,
accounting policies 会计政策 0>E ` 9|
accounting professional bodies 会计职业组织，会计职业团体 3(FJ<,"D}
accounting records 会计记录 9LCV"xgX
accounting responsibility 会计责任 M[Tg NWl/[
accounting service 会计服务 vK2L"e
accounting standards 会计准则 v?d ~H`L
Accounting Standards for Business Enterprises 企业会计准则 (A( d]l
accounting system 会计系统 Fz>J7(Y.j
accounting treatment 会计处理 *W# x #0j
accuracy 准确性，精确性 D ZLS n Ax
additional audit procedures 追加审计程序 m_(+-G
addressee 收件人，收信人 \>9%=32u.
Administration of State-owned Assets (the～) 国有资产管理局 ApS/,cV
administrative laws and regulations 行政法规 t0}3QGf;c
adverse impact 不利影响，负面影响 t ;y>q
adverse opinion 反对意见 Dc BTW+
advisory group 咨询组，顾问组 SjG=H%
agency fee 代理费，代理费用 !:e}d+F
aggregate 总计，合计为…… atW;S99#
alternation of document and record 变造文件和记录 H> _%ZXL
alternative audit procedures 替代审计程序，备选审计程序 r6MQ|@
amend 修改，修订 ?~u"w OH'
amortisation 摊销 # l:qht
analytical capacity 分析能力 W13$-hf9
analytical procedures 分析性程序 T7!a@
annual financial statements 年度会计报表，年度财务报表 M}M.
appendix 附录，附表 E!3W_:Bs
applicable 适用的 6,s@>8n
applicable laws and regulations 适用的法规 2r[Q$GPM<
application systems 应用系统 HOu<,9?>Q
apply consistently 一贯地执行，一贯地实施 ?c=l "\^x
appropriate 适当的，合适的； rq2XFSXn
征用，挪用 e2/&X;2
appropriate authorization 适当的授权 QLIm+)T
appropriateness of audit evidence 审计证据的适当性 &\c
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approval 批准，核准 wm@1jLjrQ
assertion (会计报表上的)认定；确认 #i:p,5~")
assessed level of control risk 对控制风险的评估，控制风险的评估水平 <\Y>y+$3
asset 资产，财产 cWh Aj>?_Q
asset restructuring 资产重组 BflF*-s ^
assignment of duties 职责的划分 \]y$[\F>
assistant 助理，助理人员 c67O/ B(
associated company 联属公司，联营公司 4*m\Zoq>
association 联合，结合；协会，社团 "k f7??Z
assumption 假设，假定 Zf(ucAhL
at a given date 在某一特定时日 iFga==rw
attestation 鉴证，公证 G ytI_an8
attestation service 鉴证服务 }54\NSj0
audit adjustment 审计调整 O^sgUT1O
audit areas 审计领域 ^B]M- XG
audit conclusion 审计结论 }$g5:k!
audit effectiveness 审计效果 tTQ>pg1{qh
audit efficiency 审计效率 ^R K[-tVV
audit engagement letter 审计业务约定书 y .
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audit evidence 审计证据 -41L^Di\
audit fee 审计费 r1F5&?{q
audit files 审计档案 8kO|t!?:U
audit findings 审计中发现的事项 C5;"mo-
audit implementation stage 审计实施阶段 V3F2Z_VH2
audit mark 审计标识 B>9D@fmzs
audit materiality 审计重要性 #pOW2 Uj8\
audit method 审计方法 EeL~`$f
audit objective 审计目标，审计目的 pMs%`j#T
audit of financial statements 会计报表审计，财务报表审计 <0&];5
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audit opinion 审计意见 l^"gpO${K
audit period 被审计期间，被审计年度 tJ'U<s
audit plan 审计计划 Q.vtU%T
audit planning 编制审计计划，制定审计计划，审计计划 J*$ !^ \s
audit planning stage 审计计划阶段 zb:p,T@5
audit procedure 审计程序 ~EX/IIa {
audit programme 审计程序表，具体审计计划
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audit report 审计报告 D>LdDhNn,`
audit report with a disclaimer of opinion 拒绝表示意见审计报告 UW)k ]@
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audit report with a qualified opinion 有保留意见的审计报告 ~#(bX]+A
audit report with an adverse opinion 否定意见的审计报告 JX>_ imo
audit report with dual dates 双重日期审计报告 5 _] i==M
audit reporting stage 审计报告阶段 =BNmuAY7
audit responsibility 审计责任 Av+R~
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audit results 审计结果 R},mq&f5
audit risk 审计风险 ii{5z;I]
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audit sampling 审计抽样 c AIS?]1
audit sampling techniques 审计抽样方法，审计抽样技术 YzEa?F*$
audit strategies 审计策略 l_QpPo!a
audit summary 审计总结，审计小结 /z5j .TMs
audit team 审计小组 6VC w>x
audit test 审计测试 < qv:7@
audit trail 审计轨迹 /Xn I>
audit work 审计工作 //| 9J(B]
audit working paper 审计工作底稿 'B6D&xn'%&
audited financial statement 审计会计报表，已审计财务报表 Sh{odrMj*
Auditing Guidelines (the～) 审计规范指南 B#sc!eLmU&
auditing standards 审计准则 m!!uf/
audit-oriented working paper (审计)业务类工作底稿 E )>6}0P
authorisation 授权 W99Fb+$I
authorisation of transaction 交易的授权 # Wh"_zpM+
availability 可获得性 *i)GoQoB
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balance 余额；差额；平衡 5E}0 <&
balance sheet 资产负债表 MqXA8D
bank 银行 &ec_jxF
bank account 银行账户，银行户头 K R
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bank statement 银行对账单 %qN8u Qx
barter transaction 易货交易，以物换物交易 !"p,9
basis of audit 审计依据 rP#@*{";
basis of preparation (会计报表的)编制基础 QWfwoe&;R:
book of account 账目，账簿 =d(
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borrowing 借款，贷款，借债 .RoO 6:T6
branch 分支，分支机构，分店 Z1OX9]##r
brought forward (账户余额等的)承上年，承上期，承上页 vC+mC4~/(
budget 预算 G }] ZZ
building 建筑物；大楼 yh lZdF
business conditions 业务情况，经营情况
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business licence (企业等的)营业执照 \/{qE hP
business relation 业务关系 24|:VxO
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