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 Z^~ 6pH\
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审计词汇英汉对照 @2$8o]et
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ability to continue as a going concern 持续经营能力 7>~iS@7GV
acceptability 可接受性，可接受程度 ~% }g"|o
acceptable level of detection risk 检查风险的可接受水平 #-f^; =7
acceptance of engagement 接受委托 nWl0R
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accepting the engagement for the first time 首次接受委托 785iY865
access to asset 对资产的接触 -q Er-[z
according to 根据，依据，依照 3PEs$m9e
account balance 账户余额 6,h<0j {
account for 对……进行会计处理，核算；解释 iB,*X[}EqG
accounting 会计，会计学 ibA A:I, d
accounting advisory serve 会计咨询服务 Hb$q }1+y
accounting firm 会计师事务所 kL3=7t^ 1
accounting information 会计信息，会计资料 xD#/@E1'Y
accounting period 会计期间 n^%u9H
accounting policies 会计政策 - )Vj08aP
accounting professional bodies 会计职业组织，会计职业团体 TSk6Q'L\v
accounting records 会计记录 >I!(CM":s$
accounting responsibility 会计责任 0Id D
accounting service 会计服务 V& nN/CF
accounting standards 会计准则 Cn<kl^!Q-
Accounting Standards for Business Enterprises 企业会计准则 k^]~NP
accounting system 会计系统 GkC88l9z
accounting treatment 会计处理 <>:kAT,sP
accuracy 准确性，精确性 @g j5'
additional audit procedures 追加审计程序 W9D)QIqbvW
addressee 收件人，收信人 hf-S6PEsM
Administration of State-owned Assets (the～) 国有资产管理局 \*N1i`99
administrative laws and regulations 行政法规 o MA K[$k;
adverse impact 不利影响，负面影响 Pn#Lymxh_a
adverse opinion 反对意见 ? c+;
advisory group 咨询组，顾问组 :R n9rdX
agency fee 代理费，代理费用 QM]^@2rK2
aggregate 总计，合计为…… <>Im$N ai
alternation of document and record 变造文件和记录 'YeJGzsJp
alternative audit procedures 替代审计程序，备选审计程序 ~;W%
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amend 修改，修订 |eqDT ,4
amortisation 摊销 YH>n{o;-
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analytical capacity 分析能力 UGMdWq
analytical procedures 分析性程序 O`=Uq0Vv
annual financial statements 年度会计报表，年度财务报表 -5[GX3h0
appendix 附录，附表 6\ K)\
applicable 适用的 #? *jdN:
applicable laws and regulations 适用的法规 ;:4puv+]
application systems 应用系统 O?!"15
apply consistently 一贯地执行，一贯地实施 u& Fm}/x
appropriate 适当的，合适的； t]ZSo-
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appropriate authorization 适当的授权 >gE_?%a[
appropriateness of audit evidence 审计证据的适当性 Ame
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approval 批准，核准 *8p</Q
assertion (会计报表上的)认定；确认 /b|sv$BN
assessed level of control risk 对控制风险的评估，控制风险的评估水平 |3L MVN
asset 资产，财产 4l*&3Ar
asset restructuring 资产重组 uE$o4X
assignment of duties 职责的划分 ?1uAY.~ZZB
assistant 助理，助理人员 q|l|gY1g)
associated company 联属公司，联营公司 Xwi&uyvU&
association 联合，结合；协会，社团 Ydx5kUJV<
assumption 假设，假定 LcXMOT)s
at a given date 在某一特定时日 #O
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attestation 鉴证，公证 !iw
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attestation service 鉴证服务 A
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audit adjustment 审计调整 4=Ey\Px
audit areas 审计领域 7 '
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audit conclusion 审计结论 YUE[eD/
audit effectiveness 审计效果 _+En%p.m
audit efficiency 审计效率 $#r(1 Ev
audit engagement letter 审计业务约定书 J (h>
audit evidence 审计证据 X d6y7s
audit fee 审计费 Y"qY@`
audit files 审计档案 J.nq[/Q=
audit findings 审计中发现的事项 Jy_'(hG
audit implementation stage 审计实施阶段 )VT/kIq-U
audit mark 审计标识 v,&2 !Zv
audit materiality 审计重要性 J%)2,szn0
audit method 审计方法 K^H t$04
audit objective 审计目标，审计目的 MQ44uH J
audit of financial statements 会计报表审计，财务报表审计 (4LLTf0
audit opinion 审计意见 SOmn2
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audit period 被审计期间，被审计年度 7,TWCVap
audit plan 审计计划 3p4?-Dd|_$
audit planning 编制审计计划，制定审计计划，审计计划 D;]%
audit planning stage 审计计划阶段 u $#7W>R
audit procedure 审计程序 3U)8P6Fz
audit programme 审计程序表，具体审计计划 (Y( [^N q
audit report 审计报告 J~q+ G
audit report with a disclaimer of opinion 拒绝表示意见审计报告 8:xo ~Vc
audit report with a qualified opinion 有保留意见的审计报告 YkX=n{^
audit report with an adverse opinion 否定意见的审计报告 %S.U`(.
audit report with dual dates 双重日期审计报告 WFP\;(YV
audit reporting stage 审计报告阶段 `Tj}4f
audit responsibility 审计责任 4:$>, D\
audit results 审计结果 Q8?D}h
audit risk 审计风险 W#j,{&KVn
audit sampling 审计抽样 lWvd" Vlt
audit sampling techniques 审计抽样方法，审计抽样技术 "N]o5d
audit strategies 审计策略 {M/c!
audit summary 审计总结，审计小结 " 44?n <1
audit team 审计小组 f h#_Mj+y
audit test 审计测试 LltguNM$
audit trail 审计轨迹 4& e@>
audit work 审计工作 * a!!(cZZ
audit working paper 审计工作底稿 )/"7$2Aoy
audited financial statement 审计会计报表，已审计财务报表 :N*T2mP
Auditing Guidelines (the～) 审计规范指南 G:`Jrh
auditing standards 审计准则 8F`
audit-oriented working paper (审计)业务类工作底稿 .5
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authorisation 授权 v v/,Rgv
authorisation of transaction 交易的授权 OL5 HofgNm
availability 可获得性 Aw;vg/#~md
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balance 余额；差额；平衡 ]0 RX o3
balance sheet 资产负债表 % Au$E&sj
bank 银行 % V pBB
bank account 银行账户，银行户头 ,hLSRj{
bank statement 银行对账单 k &iDJt
barter transaction 易货交易，以物换物交易 #Hi]&)p_
basis of audit 审计依据 !m( L0YH
basis of preparation (会计报表的)编制基础 *`Xx _
book of account 账目，账簿 PMs_K"- K
borrowing 借款，贷款，借债 }Xj_Y]T
branch 分支，分支机构，分店 *Ne&SXg
brought forward (账户余额等的)承上年，承上期，承上页 8? Wxd65)
budget 预算 bs EpET
building 建筑物；大楼 g )qnjeSs]
business conditions 业务情况，经营情况 f\|?_k]
business licence (企业等的)营业执照 FK# E7
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business relation 业务关系 m\M+pjz
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