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 +W+O7SK\ y
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审计词汇英汉对照 \-k X -Tq
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ability to continue as a going concern 持续经营能力 XWvT (+J
acceptability 可接受性，可接受程度 4`@] jm
acceptable level of detection risk 检查风险的可接受水平
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acceptance of engagement 接受委托 a
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accepting the engagement for the first time 首次接受委托 UeB8|z
access to asset 对资产的接触 ?v L\VI9
according to 根据，依据，依照 m#SDB6l
account balance 账户余额 j`I[M6Qxh
account for 对……进行会计处理，核算；解释 ,)mqd2)+"
accounting 会计，会计学 zHi+I 7
accounting advisory serve 会计咨询服务 ?29zcuRaru
accounting firm 会计师事务所 /sY(/ J E
accounting information 会计信息，会计资料 m7X&"0X
accounting period 会计期间 $ wGDk
accounting policies 会计政策 zAEq)9Y"l'
accounting professional bodies 会计职业组织，会计职业团体 xq_%|p}y
accounting records 会计记录 5T,Doxo
accounting responsibility 会计责任 I}/o`oc
accounting service 会计服务 $Z)Dvy|
accounting standards 会计准则 (j8tdEt
Accounting Standards for Business Enterprises 企业会计准则 xQ4D| &
accounting system 会计系统 7kU:91zR
accounting treatment 会计处理 Ju$= Tn
accuracy 准确性，精确性 xZjl_ b J
additional audit procedures 追加审计程序 &fA`Od6l"
addressee 收件人，收信人 <N"t[N70;
Administration of State-owned Assets (the～) 国有资产管理局 "
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administrative laws and regulations 行政法规 [ P\3XSR
adverse impact 不利影响，负面影响 8 [i#x|`g
adverse opinion 反对意见 KN U/Kc #
advisory group 咨询组，顾问组 24{!j[,q@
agency fee 代理费，代理费用 ~Nf0 1,F
aggregate 总计，合计为…… ul~>eZ
alternation of document and record 变造文件和记录 dDN#>|
alternative audit procedures 替代审计程序，备选审计程序 0gPz|v>z
amend 修改，修订 xkR--/f
amortisation 摊销 LXj2gsURu%
analytical capacity 分析能力 B e+'&+
analytical procedures 分析性程序 FRI<A8
annual financial statements 年度会计报表，年度财务报表 RWmQP%A}aw
appendix 附录，附表 kzr9-$eb
applicable 适用的 ^
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applicable laws and regulations 适用的法规 m`C (y$8fU
application systems 应用系统 )
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apply consistently 一贯地执行，一贯地实施 Db\.D/ 76
appropriate 适当的，合适的； ]g-(|X~>
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appropriate authorization 适当的授权 f9H;e(D9]
appropriateness of audit evidence 审计证据的适当性 Z"# ysC
approval 批准，核准 yA*~ O$~Y
assertion (会计报表上的)认定；确认 T/G1v;]
assessed level of control risk 对控制风险的评估，控制风险的评估水平 a$Eqe_
asset 资产，财产 `+$'bNPn&
asset restructuring 资产重组 c38RE,4U
assignment of duties 职责的划分 Wq
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assistant 助理，助理人员 P(G$@},W
associated company 联属公司，联营公司 k: PO"<-U
association 联合，结合；协会，社团 9 m&"x/k
assumption 假设，假定 %Rv&VF
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at a given date 在某一特定时日 dA> t
attestation 鉴证，公证 #6'oor X
attestation service 鉴证服务 &'V_80vA
audit adjustment 审计调整 ju8tNL,J
audit areas 审计领域 STu!v5XY}-
audit conclusion 审计结论 ,(Fo%.j
audit effectiveness 审计效果 SQ5SvYH
audit efficiency 审计效率 B, nCx=\S
audit engagement letter 审计业务约定书 {U(-cdU{e`
audit evidence 审计证据 9Q- /Yh
audit fee 审计费 T[>h
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audit files 审计档案 JC`|GaUy
audit findings 审计中发现的事项 5%D:w S1
audit implementation stage 审计实施阶段 QU16X
audit mark 审计标识 t,=
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audit materiality 审计重要性 t3u"2B7oG
audit method 审计方法 `;WiTE)&)
audit objective 审计目标，审计目的 >i~W$; t
audit of financial statements 会计报表审计，财务报表审计 a#FkoA~M
audit opinion 审计意见 (: 2:_FL
audit period 被审计期间，被审计年度 vn 3<LQ]
audit plan 审计计划 =[(1u|H 9
audit planning 编制审计计划，制定审计计划，审计计划 4IG= mG)
audit planning stage 审计计划阶段
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audit procedure 审计程序 UTKS<.q
audit programme 审计程序表，具体审计计划
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audit report 审计报告 8#' <SB
audit report with a disclaimer of opinion 拒绝表示意见审计报告 <`5>;Xn=
audit report with a qualified opinion 有保留意见的审计报告 jV8mn{<
audit report with an adverse opinion 否定意见的审计报告 CeS8I-,
audit report with dual dates 双重日期审计报告 w_p
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audit reporting stage 审计报告阶段
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audit responsibility 审计责任 HxAq& J;xu
audit results 审计结果 SSycQ4[{o
audit risk 审计风险 D|Wekhm
audit sampling 审计抽样 m9Gyjr'L
audit sampling techniques 审计抽样方法，审计抽样技术 "o#"u[W ,
audit strategies 审计策略 }$#e&&)n
audit summary 审计总结，审计小结 [VI dw 92
audit team 审计小组 (f5 !36mz
audit test 审计测试 GjE/!
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audit trail 审计轨迹 fJLlz$H
audit work 审计工作 "5%G [MB
audit working paper 审计工作底稿 x,IU]YW@
audited financial statement 审计会计报表，已审计财务报表 QZef
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Auditing Guidelines (the～) 审计规范指南 W=} l=o!G.
auditing standards 审计准则 sY7:Lzs.,
audit-oriented working paper (审计)业务类工作底稿 mu)?SGpyE
authorisation 授权
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authorisation of transaction 交易的授权 hJ.XG<?]$
availability 可获得性 ?;> s<
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balance 余额；差额；平衡 G%
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balance sheet 资产负债表 XV1#/@H;
bank 银行 f}^}d "&
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bank account 银行账户，银行户头 ??=CAU%\
bank statement 银行对账单 *ntq;]
barter transaction 易货交易，以物换物交易 ##Z:/SU
basis of audit 审计依据 E:xpma1Qf
basis of preparation (会计报表的)编制基础 'Kxs>/y3
book of account 账目，账簿 NZ 9=hI;iM
borrowing 借款，贷款，借债 3ag*dBbs
branch 分支，分支机构，分店 ySP1WK
brought forward (账户余额等的)承上年，承上期，承上页 ,&
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budget 预算 'P32G?1C&p
building 建筑物；大楼 ;[0<QmeI!
business conditions 业务情况，经营情况 ,$Qa]UN5Q
business licence (企业等的)营业执照 RO'MFU <g
business relation 业务关系 d?WA}VFU
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