[专业英语]审计词汇英汉对照 [复制链接]

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 Ej F<lw  
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审计词汇英汉对照 v}+axu/?  
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ability to continue as a going concern               持续经营能力 J,4]du$  
acceptability                                     可接受性，可接受程度 b+[9)B)a?  
acceptable level of detection risk                     检查风险的可接受水平 |\XjA4j  
acceptance of engagement                       接受委托 z%`Tf&UL  
accepting the engagement for the first time              首次接受委托 42Tjbten_u  
access to asset                                         对资产的接触 ~ifq_Ag.  
according to                                     根据，依据，依照 ojs&W]r0Z  
account balance                                账户余额 _-% ay  
account for                                       对……进行会计处理，核算；解释 p0qQ(  
accounting                                        会计，会计学 'uo`-Y  
accounting advisory serve                        会计咨询服务 q-o=lU"  
accounting firm                                 会计师事务所 d#ya"e>  
accounting information                      会计信息，会计资料 q)G*"  
accounting period                             会计期间 U"%k4]:A  
accounting policies                                   会计政策 ,h#!!j\j6  
accounting professional bodies                 会计职业组织，会计职业团体 yz9`1R2c  
accounting records                                   会计记录 d=oOMXYa   
accounting responsibility                           会计责任 fX[,yc;  
accounting service                             会计服务 ,*E%D_  
accounting standards                                会计准则 (PsA[>F  
Accounting Standards for Business Enterprises       企业会计准则 "sAR<5b  
accounting system                             会计系统 |GdA0y\v*}  
accounting treatment                                会计处理 D'fP2?3FK  
accuracy                                    准确性，精确性 <j:3<''o  
additional audit procedures                      追加审计程序 iV'-j,-i  
addressee                                         收件人，收信人 g_0"T}09(  
Administration of State-owned Assets  (the～)     国有资产管理局 v 0rX/ mj  
administrative laws and regulations                 行政法规 L9Fx Lw41  
adverse impact                                 不利影响，负面影响 iN`/pW/JE  
adverse opinion                                反对意见 O3bK>9<K  
advisory group                                  咨询组，顾问组 4 3]6J]!)  
agency fee                                        代理费，代理费用 &U4]hawbOU  
aggregate                                          总计，合计为…… 5\R8>G~H  
alternation of document and record                 变造文件和记录 Y0s^9?*  
alternative audit procedures                      替代审计程序，备选审计程序 A'[A!NL%  
amend                                              修改，修订 ^3=8*Xr  
amortisation                                      摊销 qhK;#<#  
analytical capacity                             分析能力 \RQ5$!O  
analytical procedures                               分析性程序 Cf`UMQ a  
annual financial statements                        年度会计报表，年度财务报表 2<ef&?ljk  
appendix                                          附录，附表 F<V zVEx  
applicable                                         适用的 wf|CE410  
applicable laws and regulations                 适用的法规 YgM6z K~  
application systems                                  应用系统 X){F^1CT{  
apply consistently                              一贯地执行，一贯地实施 PDD` eK}Fj  
appropriate                                       适当的，合适的； -\UzL:9>  
征用，挪用 c}QQ8' _  
appropriate authorization                          适当的授权 _xUhDu%  
appropriateness of audit evidence                    审计证据的适当性 JiI(?I  
approval                                    批准，核准 RK rBHqh@  
assertion                                    (会计报表上的)认定；确认 zN2sipJS8  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ngm7Vs  
asset                                                 资产，财产 uUc[s"\  
asset restructuring                             资产重组 f{3FoN=z  
assignment of duties                                 职责的划分 A]H+rxg  
assistant                                     助理，助理人员 rBr28_i   
associated company                                 联属公司，联营公司 8$G$Rdn  
association                                        联合，结合；协会，社团 dcHkb,HsO  
assumption                                       假设，假定 l_,8_u7G  
at a given date                                         在某一特定时日 (/@o7&>*50  
attestation                                         鉴证，公证 da I-*  
attestation service                             鉴证服务 //wmJ |  
audit adjustment                                审计调整 \s~W;m  
audit areas                                        审计领域 <7PtC,74  
audit conclusion                                审计结论 Llk`  
audit effectiveness                             审计效果 }DZkCzK  
audit efficiency                                  审计效率 YLFTf1G9  
audit engagement letter                      审计业务约定书 2B!nLLCp+  
audit evidence                                          审计证据 8V}c(2m  
audit fee                                    审计费 ^eZqsd8a  
audit files                                          审计档案 %+pXzw`B  
audit findings                                     审计中发现的事项 JBoo7a1  
audit implementation stage                        审计实施阶段 IgFz [)  
audit mark                                        审计标识 ;nh7Elk  
audit materiality                                 审计重要性 dDm<'30?*v  
audit method                                     审计方法 YO,GZD`-o  
audit objective                                         审计目标，审计目的 Mm/GIa  
audit of financial statements                      会计报表审计，财务报表审计 [,1j(s`N5  
audit opinion                                     审计意见 >Zr/U!W*?  
audit period                                      被审计期间，被审计年度 )%MBo.NL  
audit plan                                          审计计划 pbgCcO~xm  
audit planning                                    编制审计计划，制定审计计划，审计计划 4cV(Z-\  
audit planning stage                                  审计计划阶段 c69C=WQ  
audit procedure                                审计程序 w6wXe_N+M  
audit programme                               审计程序表，具体审计计划 ]h|GaHiE  
audit report                                       审计报告 w\@Anwj#L  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 #vDe/o+=  
audit report with a qualified opinion                 有保留意见的审计报告 WrG)&&d  
audit report with an adverse opinion                否定意见的审计报告 9]7^/g*!  
audit report with dual dates                      双重日期审计报告 SQz>e  
audit reporting stage                                 审计报告阶段 LXK+W
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audit responsibility                                   审计责任 4Yn*q~f  
audit results                                      审计结果 Y.}n,y|J}  
audit risk                                          审计风险 (TY^ kySr  
audit sampling                                          审计抽样 3b[_0  
audit sampling techniques                         审计抽样方法，审计抽样技术 xknP `T  
audit strategies                                  审计策略 _C*}14 "3  
audit summary                                         审计总结，审计小结 3gGF?
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audit team                                         审计小组 `[:f;2(@  
audit test                                    审计测试 Ybok[5  
audit trail                                          审计轨迹 HZP`u >.  
audit work                                        审计工作 =)T5Y,+rJ  
audit working paper                                 审计工作底稿 RWoa'lnu  
audited financial statement                        审计会计报表，已审计财务报表 e8gD(T  
Auditing Guidelines (the～)                      审计规范指南 S&QZ"4jq  
auditing standards                             审计准则 U,+=>ns>  
audit-oriented working paper                          (审计)业务类工作底稿 A!j&g(Z"Q  
authorisation                                     授权 YL{LdM-xM  
authorisation of transaction                       交易的授权 f-23.]`v  
availability                                         可获得性 SY C_=X  
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balance                                      余额；差额；平衡 Uq[
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balance sheet                                    资产负债表 r<~1:/F|  
bank                                                 银行 QU\|RX
 
bank account                                    银行账户，银行户头 ,7/N=mz  
bank statement                                 银行对账单 [1Vh3~>J6  
barter transaction                              易货交易，以物换物交易 ~s88JLw%&u  
basis of audit                                    审计依据 .=K@M"5&  
basis of preparation                                (会计报表的)编制基础 Z$+0gm\Cnw  
book of account                               账目，账簿 hB|LW^@v  
borrowing                                         借款，贷款，借债 XRaq\a`=:  
branch                                              分支，分支机构，分店 SFh6'v'1N@  
brought forward                                (账户余额等的)承上年，承上期，承上页 k.rZj|7 L  
budget                                              预算 >-]Y%O;}  
building                                      建筑物；大楼 *,z__S$Q)  
business conditions                                  业务情况，经营情况 A!hkofQ  
business licence                               (企业等的)营业执照 s K s D  
business relation                                业务关系 [S*bN!t  
PC D1I98  

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