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 @m w5~ +
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ability to continue as a going concern 持续经营能力 pTPi@SBaP{
acceptability 可接受性，可接受程度 {khqu:HUn`
acceptable level of detection risk 检查风险的可接受水平 mS(
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acceptance of engagement 接受委托 1 .D,W1s
accepting the engagement for the first time 首次接受委托 Tn*9lj4
access to asset 对资产的接触 oSy yd
according to 根据，依据，依照 `6lr4Kk @R
account balance 账户余额 W6? pswQ
account for 对……进行会计处理，核算；解释 *K|W
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accounting 会计，会计学 (tIo: j
accounting advisory serve 会计咨询服务 kYG/@7f/
accounting firm 会计师事务所 @D{KdyW
accounting information 会计信息，会计资料 gQ'zW
accounting period 会计期间 9 7GV2]-M
accounting policies 会计政策 [N7{WSZ&
accounting professional bodies 会计职业组织，会计职业团体 :=u?Fqqws
accounting records 会计记录 V@zg}C|e
accounting responsibility 会计责任 k5:G-BQ :
accounting service 会计服务 m RL"nC
accounting standards 会计准则 #gz
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Accounting Standards for Business Enterprises 企业会计准则 /67 h&j
accounting system 会计系统 (.D~0a JU
accounting treatment 会计处理 ,l !Ta "
accuracy 准确性，精确性 [fAV5U
additional audit procedures 追加审计程序 4]?<hH 9
addressee 收件人，收信人 +S> j0m<*
Administration of State-owned Assets (the～) 国有资产管理局 s5CXwM6cx
administrative laws and regulations 行政法规 L^}_~PO N5
adverse impact 不利影响，负面影响 ad
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adverse opinion 反对意见 &;^YBW :I
advisory group 咨询组，顾问组 \N gYT Z
agency fee 代理费，代理费用 @ ;*Ksy@1O
aggregate 总计，合计为…… w_.F'
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alternation of document and record 变造文件和记录 .E`\MtA
alternative audit procedures 替代审计程序，备选审计程序 ~Sj9GxTe
amend 修改，修订 % tS,}ze
amortisation 摊销 K#6P}tf
analytical capacity 分析能力 zHA!%> %'
analytical procedures 分析性程序 NQBpX
annual financial statements 年度会计报表，年度财务报表 `uOT+B%R
appendix 附录，附表 1S{D6#bE
applicable 适用的 2bJQTk _S
applicable laws and regulations 适用的法规 ;Lc Z `1
application systems 应用系统 ]V^iN=(_5
apply consistently 一贯地执行，一贯地实施 L
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appropriate 适当的，合适的； OLyf8&AU@
征用，挪用 z k$FkbX
appropriate authorization 适当的授权 \k .{-nh
appropriateness of audit evidence 审计证据的适当性
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approval 批准，核准 [tlI!~Z
assertion (会计报表上的)认定；确认 Y<N5#
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assessed level of control risk 对控制风险的评估，控制风险的评估水平 [xSF 6
asset 资产，财产 0)Uce=t`
asset restructuring 资产重组 4 ezEW|S
assignment of duties 职责的划分 %|auA
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assistant 助理，助理人员 z[b@ V
associated company 联属公司，联营公司 ~xkeuU
association 联合，结合；协会，社团 = bfJ^]R
assumption 假设，假定 ((H^2KJn
at a given date 在某一特定时日 zZL6z 4 g
attestation 鉴证，公证 wxKX{Bs
attestation service 鉴证服务 pmuvg6@h
audit adjustment 审计调整 xN5)
audit areas 审计领域 my(2;IJ#{
audit conclusion 审计结论 a z Cf
audit effectiveness 审计效果 Vr ]id
audit efficiency 审计效率 J l( &!?j
audit engagement letter 审计业务约定书
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audit evidence 审计证据 ,]|#[ 8
audit fee 审计费 Vc 1\i
audit files 审计档案 C[ NS kr
audit findings 审计中发现的事项 IHB} `e|
audit implementation stage 审计实施阶段 z>L U H
audit mark 审计标识 Si_ _8D
audit materiality 审计重要性 T$>WE= Y
audit method 审计方法 CS 2 Bo
audit objective 审计目标，审计目的 zBCtd1Xrni
audit of financial statements 会计报表审计，财务报表审计 i+A3 ~w5c
audit opinion 审计意见 /KFfU1
audit period 被审计期间，被审计年度 joFm]3$;
audit plan 审计计划 5 h-@ |t
audit planning 编制审计计划，制定审计计划，审计计划 2M.fLQ?
audit planning stage 审计计划阶段 ,|3MG",@@h
audit procedure 审计程序 6/5YjO|a
audit programme 审计程序表，具体审计计划 abuh` H#
audit report 审计报告 zNs55e.rx
audit report with a disclaimer of opinion 拒绝表示意见审计报告 H= <S 9M
audit report with a qualified opinion 有保留意见的审计报告 $I pg&`S"
audit report with an adverse opinion 否定意见的审计报告 `ZU($!(
audit report with dual dates 双重日期审计报告 WA5&# kg\
audit reporting stage 审计报告阶段 ~5NXd)2+Ks
audit responsibility 审计责任 $mu^G t
audit results 审计结果 IbT=8l,Li
audit risk 审计风险 FtpK)9/4
audit sampling 审计抽样 m,VOx7%n
audit sampling techniques 审计抽样方法，审计抽样技术 5&QJ7B,!
audit strategies 审计策略 B-xGX$<z
audit summary 审计总结，审计小结 1a?!@g )
audit team 审计小组 x.]i }mt
audit test 审计测试 fa-IhB1!K
audit trail 审计轨迹 Bc(Y(X$PK
audit work 审计工作 B;M?,<%FRU
audit working paper 审计工作底稿 x6Bu F_.
audited financial statement 审计会计报表，已审计财务报表 v_BcTzQ0S
Auditing Guidelines (the～) 审计规范指南 q8FTi^=Kb
auditing standards 审计准则 _t iujP
audit-oriented working paper (审计)业务类工作底稿 v|
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authorisation 授权 J*r *X.
authorisation of transaction 交易的授权 vleS2-]|
availability 可获得性
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balance 余额；差额；平衡 ^ UciW
balance sheet 资产负债表 H['N
bank 银行 /$ w%Q-p
bank account 银行账户，银行户头 ,`|3KE9
bank statement 银行对账单 6 hw=
barter transaction 易货交易，以物换物交易 ~FZ&.<s
basis of audit 审计依据 {Bk[rCl
basis of preparation (会计报表的)编制基础 S*==aftl(
book of account 账目，账簿 s(5Y
borrowing 借款，贷款，借债 [glLre^
branch 分支，分支机构，分店 4-?
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brought forward (账户余额等的)承上年，承上期，承上页 lsgh#x
budget 预算 :{PJ I,
building 建筑物；大楼 R] vV*
business conditions 业务情况，经营情况 ; ^*}#X d
business licence (企业等的)营业执照 u#Pa7_zBj]
business relation 业务关系 !F*5M1Kjd
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