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 <YX )am'\y
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审计词汇英汉对照 [<SM*fQ>t
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ability to continue as a going concern 持续经营能力 rmpx8C Y"
acceptability 可接受性，可接受程度 O%? TxzX;
acceptable level of detection risk 检查风险的可接受水平 3`sM/BoA
acceptance of engagement 接受委托 cx%[hM09
accepting the engagement for the first time 首次接受委托 [
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access to asset 对资产的接触 &atT7m
according to 根据，依据，依照 ZqKUz5M4
account balance 账户余额 'Gwa[ |6i
account for 对……进行会计处理，核算；解释 Z-(#}(HD
accounting 会计，会计学 P| }~=2J
accounting advisory serve 会计咨询服务 ;#c|ZnX
accounting firm 会计师事务所 0{ M
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accounting information 会计信息，会计资料 ?"
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accounting period 会计期间 `L<
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accounting policies 会计政策 L~e\uP
accounting professional bodies 会计职业组织，会计职业团体 Cb}hE
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accounting records 会计记录 A*l
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accounting responsibility 会计责任 V9xZH5T8^
accounting service 会计服务 K"'W4bO#7
accounting standards 会计准则 OiPE,sv
Accounting Standards for Business Enterprises 企业会计准则 gQy {OU
accounting system 会计系统 Abr:UEG
accounting treatment 会计处理 =hE5 ?}EP+
accuracy 准确性，精确性 |k5uVhN
additional audit procedures 追加审计程序 zA+&V7bvy
addressee 收件人，收信人 \+OP!`
Administration of State-owned Assets (the～) 国有资产管理局 Ao%E]M
administrative laws and regulations 行政法规 cgKK(-$ny
adverse impact 不利影响，负面影响 x17cMfCH%
adverse opinion 反对意见 `>:ozN#)\
advisory group 咨询组，顾问组 # fg RF
agency fee 代理费，代理费用 GRpS^%8i@
aggregate 总计，合计为…… R_4]6{Rm
alternation of document and record 变造文件和记录 ^bpxhf
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alternative audit procedures 替代审计程序，备选审计程序 U" eP>HHp
amend 修改，修订 PMr
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amortisation 摊销 ]'Y
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analytical capacity 分析能力 X\3IY:Q@T
analytical procedures 分析性程序 vn;_|NeSf
annual financial statements 年度会计报表，年度财务报表 E <]l]?
appendix 附录，附表 51 .! S
applicable 适用的 jJ%
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applicable laws and regulations 适用的法规 Bvx%|:R
application systems 应用系统 ) *:<3g!
apply consistently 一贯地执行，一贯地实施 $ LUNA.
appropriate 适当的，合适的； b~\gV_Z
征用，挪用 .S/W_R
appropriate authorization 适当的授权 FG8genCH@
appropriateness of audit evidence 审计证据的适当性 >@^z? nb
approval 批准，核准 >W 2Z]V
assertion (会计报表上的)认定；确认 x#yL&+'?Mj
assessed level of control risk 对控制风险的评估，控制风险的评估水平 yO
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asset 资产，财产 \
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asset restructuring 资产重组 S 3nA}1R
assignment of duties 职责的划分 rtcY(5Q
assistant 助理，助理人员 kM>0>fkjE
associated company 联属公司，联营公司 N*JW d
association 联合，结合；协会，社团 ^T
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assumption 假设，假定 cWIX!tc8
at a given date 在某一特定时日 GC
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attestation 鉴证，公证 p1t9s
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attestation service 鉴证服务 <~# ZtD$G
audit adjustment 审计调整 )_!t9gn*wr
audit areas 审计领域 ^! ^8]u<Q
audit conclusion 审计结论 q[]EVs0$ew
audit effectiveness 审计效果 KfJF9!U*?
audit efficiency 审计效率 u>: sXm
audit engagement letter 审计业务约定书 @ =x =dL(
audit evidence 审计证据 hnS
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audit fee 审计费 -[OGZP`8
audit files 审计档案 ?bbu^;2*f
audit findings 审计中发现的事项 7 ]a6dMh
audit implementation stage 审计实施阶段 ]5D?Sc#-
audit mark 审计标识 Uxx=$&#
audit materiality 审计重要性 l'-dB
audit method 审计方法 qNER 6
audit objective 审计目标，审计目的 hBDPz1<
audit of financial statements 会计报表审计，财务报表审计 j eM h
audit opinion 审计意见 /Kb7#uq
audit period 被审计期间，被审计年度 M$A"<5
audit plan 审计计划 !$hrK6o
audit planning 编制审计计划，制定审计计划，审计计划 SiHZco
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audit planning stage 审计计划阶段 Bn*D<<{T
audit procedure 审计程序 5T}$+R0&
audit programme 审计程序表，具体审计计划 4lC:svF
audit report 审计报告 +g ovnx
audit report with a disclaimer of opinion 拒绝表示意见审计报告 "_jcz r$*
audit report with a qualified opinion 有保留意见的审计报告 mJ0nyjX^
audit report with an adverse opinion 否定意见的审计报告 yNdtq\h
audit report with dual dates 双重日期审计报告 2-nL2f!a{p
audit reporting stage 审计报告阶段 F> &Q5Kl R
audit responsibility 审计责任 yJ8WYQQMG
audit results 审计结果 8m1 @l$
audit risk 审计风险 ^dH#n~Wx0
audit sampling 审计抽样 95^w" [}4Q
audit sampling techniques 审计抽样方法，审计抽样技术 "v4; m\g&:
audit strategies 审计策略 , 6PV"E)_
audit summary 审计总结，审计小结 Lhu2;F\/
audit team 审计小组 vV.'&. "g
audit test 审计测试 HH+NNSRO
audit trail 审计轨迹 34 U/"+|z
audit work 审计工作 2qKo|'gL`
audit working paper 审计工作底稿 orf21N+ [
audited financial statement 审计会计报表，已审计财务报表 7 qA);N
Auditing Guidelines (the～) 审计规范指南 NS6Bi3~
auditing standards 审计准则 5gZ0a4
audit-oriented working paper (审计)业务类工作底稿 Zu:cF+h l
authorisation 授权 ^* '|(Cv
authorisation of transaction 交易的授权 vG#|CO9
availability 可获得性 V ^nYG$si
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balance 余额；差额；平衡 :^lyVQ%@
balance sheet 资产负债表 UZMo(rG.]{
bank 银行 N:[m,U9a
bank account 银行账户，银行户头 pm B}a 7
bank statement 银行对账单 //`heFuc]>
barter transaction 易货交易，以物换物交易 "Q'#V!
basis of audit 审计依据 u].=b$wHHM
basis of preparation (会计报表的)编制基础 =PAvPj&}e
book of account 账目，账簿 &M=12>ah]
borrowing 借款，贷款，借债 o+`W
branch 分支，分支机构，分店 =| S8.|r+
brought forward (账户余额等的)承上年，承上期，承上页 3SVI|A5(d
budget 预算 1F -o3\
building 建筑物；大楼 6 + ^ V
business conditions 业务情况，经营情况 $&nF1HBI4
business licence (企业等的)营业执照 uNl<= 1
business relation 业务关系 n' 7 3DApW
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