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 'FG@Rg (
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审计词汇英汉对照 /jn0Xh
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ability to continue as a going concern 持续经营能力 &?APY9\.
acceptability 可接受性，可接受程度 N8{
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acceptable level of detection risk 检查风险的可接受水平 R)]+>M-.
acceptance of engagement 接受委托 90a!_8o
accepting the engagement for the first time 首次接受委托 Qf@ha
access to asset 对资产的接触 F| |oSJrI
according to 根据，依据，依照 f(c#1AJE53
account balance 账户余额 .fNL hyd
account for 对……进行会计处理，核算；解释 }I~)o!N%7
accounting 会计，会计学 ?T>)7Y)
accounting advisory serve 会计咨询服务 ,mE}#cyY
accounting firm 会计师事务所 wQOIUvd
accounting information 会计信息，会计资料 G ,@ Jo[e
accounting period 会计期间 [T
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accounting policies 会计政策 AK$i0Rn;pm
accounting professional bodies 会计职业组织，会计职业团体 &^
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accounting records 会计记录 p{O@ts:
accounting responsibility 会计责任 Ap<j;s4`
accounting service 会计服务 %07vH&<C.
accounting standards 会计准则 yO J|t#
Accounting Standards for Business Enterprises 企业会计准则 4{ED~w|
accounting system 会计系统
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accounting treatment 会计处理 w+{ o^ O
accuracy 准确性，精确性 tAS[T9B
additional audit procedures 追加审计程序 rCdTn+O2
addressee 收件人，收信人 FN D+Ok&
Administration of State-owned Assets (the～) 国有资产管理局 o? wEX%
administrative laws and regulations 行政法规 A
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adverse impact 不利影响，负面影响 XlxM.;i0H
adverse opinion 反对意见 |h2=9\:]
advisory group 咨询组，顾问组 S 0 mt8/ M
agency fee 代理费，代理费用 :gx]zxK
aggregate 总计，合计为…… 249DAjn+
alternation of document and record 变造文件和记录 d+IN -lR(
alternative audit procedures 替代审计程序，备选审计程序 TA!6|)BUW
amend 修改，修订 7_ 5-gt D
amortisation 摊销 xHuw ?4
analytical capacity 分析能力 +-Miei Kv
analytical procedures 分析性程序 cIXqnb
annual financial statements 年度会计报表，年度财务报表 )C0 y<:</
appendix 附录，附表 |DXi~
applicable 适用的 a}kPc}n\
applicable laws and regulations 适用的法规 1<pb=H
application systems 应用系统
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apply consistently 一贯地执行，一贯地实施 'TDp%s*;
appropriate 适当的，合适的； lxtt+R
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appropriate authorization 适当的授权 &nwk]+,0W#
appropriateness of audit evidence 审计证据的适当性 Z"
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approval 批准，核准 KzLkT7,y+
assertion (会计报表上的)认定；确认 vk|xY DD
assessed level of control risk 对控制风险的评估，控制风险的评估水平 m~8
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asset 资产，财产 W-4R;!42
asset restructuring 资产重组 zB#.EW
assignment of duties 职责的划分 D<Z
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assistant 助理，助理人员 wRe2sjM
associated company 联属公司，联营公司 j.SE'a_
association 联合，结合；协会，社团 /3qKsv#
assumption 假设，假定 4-W~ 1
at a given date 在某一特定时日 Nn O%D^P]
attestation 鉴证，公证 E[>A# l53
attestation service 鉴证服务 |:Lk lpdYe
audit adjustment 审计调整 L
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audit areas 审计领域 *~8 g:;u
audit conclusion 审计结论 T)Pr%kF
audit effectiveness 审计效果 <y,c.\c!
audit efficiency 审计效率 a- 7RJ.
audit engagement letter 审计业务约定书 rVDOco+w
audit evidence 审计证据 [&:dPd1_
audit fee 审计费 He}"e&K
audit files 审计档案 hGU 3DKHT
audit findings 审计中发现的事项 P +Sgbtc
audit implementation stage 审计实施阶段 ~R~MC(5N[
audit mark 审计标识 Ksvk5r&y
audit materiality 审计重要性 256V
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audit method 审计方法 a*!9RQ
audit objective 审计目标，审计目的 9K=K,6
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audit of financial statements 会计报表审计，财务报表审计 G3.\x_;k
audit opinion 审计意见 K,@} 'N
audit period 被审计期间，被审计年度 \};
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audit plan 审计计划 LB nlaH .
audit planning 编制审计计划，制定审计计划，审计计划 ! +n'0{
audit planning stage 审计计划阶段 ]N6UY
audit procedure 审计程序 nSq$,tk(
audit programme 审计程序表，具体审计计划 z]1g; j
audit report 审计报告 :qtg `zM/4
audit report with a disclaimer of opinion 拒绝表示意见审计报告 hj=k[t|g}
audit report with a qualified opinion 有保留意见的审计报告 Ba9"IXKH
audit report with an adverse opinion 否定意见的审计报告 a
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audit report with dual dates 双重日期审计报告 .
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audit reporting stage 审计报告阶段 OTmr-l6
audit responsibility 审计责任 <E7y:%L[Go
audit results 审计结果 +Q+!#
audit risk 审计风险 / D;cm
audit sampling 审计抽样 iy|xF~
audit sampling techniques 审计抽样方法，审计抽样技术 d@{#F"o
audit strategies 审计策略 r-& * `Jh
audit summary 审计总结，审计小结 ,-1d2y
audit team 审计小组 X^d}eWP`I
audit test 审计测试 "QM2YJ55m`
audit trail 审计轨迹 -
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audit work 审计工作 8FQNeQr
audit working paper 审计工作底稿 ?
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audited financial statement 审计会计报表，已审计财务报表 gg$:U
Auditing Guidelines (the～) 审计规范指南 A 1x
auditing standards 审计准则 N7Kkz
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audit-oriented working paper (审计)业务类工作底稿 X'usd$[ .
authorisation 授权 +l>X Z
authorisation of transaction 交易的授权 /cx
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availability 可获得性 )9kp[hY
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balance 余额；差额；平衡 EP6@5PN Z
balance sheet 资产负债表 Hx ojxZwm
bank 银行 ky[ ^uQ>0
bank account 银行账户，银行户头 CjLiLB
bank statement 银行对账单 W(P Nw2
barter transaction 易货交易，以物换物交易 CA ,2&v"
basis of audit 审计依据 z O 6Sl[)
basis of preparation (会计报表的)编制基础 jgT *=/GH2
book of account 账目，账簿 (_eM:H=e>
borrowing 借款，贷款，借债 %6TS_IpJ
branch 分支，分支机构，分店 f&C]}P
brought forward (账户余额等的)承上年，承上期，承上页 TR!7@Mu 3
budget 预算 C40W@*6S2
building 建筑物；大楼 NeniQeR
business conditions 业务情况，经营情况 rnXoA, c/
business licence (企业等的)营业执照 ?cgb3^R'
business relation 业务关系 57 :27d0y
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