[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 Ws* PMK.0  
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审计词汇英汉对照 ^i+z_
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ability to continue as a going concern               持续经营能力 aE\B
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acceptability                                     可接受性，可接受程度 ,(0XsBL  
acceptable level of detection risk                     检查风险的可接受水平 ^T&u!{82j  
acceptance of engagement                       接受委托 #* gU[9U~  
accepting the engagement for the first time              首次接受委托 z3Y)-  
access to asset                                         对资产的接触 \
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according to                                     根据，依据，依照 r.wIk0  
account balance                                账户余额 W B*`zCM  
account for                                       对……进行会计处理，核算；解释 8gtCY~m  
accounting                                        会计，会计学 UW/3{2  
accounting advisory serve                        会计咨询服务 +Bq}>  
accounting firm                                 会计师事务所 mU+FQX  
accounting information                      会计信息，会计资料 ZC5Yve8  
accounting period                             会计期间 0"
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accounting policies                                   会计政策 TFC!u0Y"$  
accounting professional bodies                 会计职业组织，会计职业团体 22/?JWL>  
accounting records                                   会计记录 }1]!#yMfq  
accounting responsibility                           会计责任 BY4  R@)  
accounting service                             会计服务 rF'^w56  
accounting standards                                会计准则 K"k"ml<4E  
Accounting Standards for Business Enterprises       企业会计准则 :Q r7:$S^  
accounting system                             会计系统 bN4&\d*u#  
accounting treatment                                会计处理 +/3 Z  
accuracy                                    准确性，精确性 Vr-3M+l=O  
additional audit procedures                      追加审计程序 QK?2E  
addressee                                         收件人，收信人 R)d99j^"  
Administration of State-owned Assets  (the～)     国有资产管理局 K_&c5(-
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administrative laws and regulations                 行政法规 a0?iR5\  
adverse impact                                 不利影响，负面影响 B)DC,+@$  
adverse opinion                                反对意见 tT* W5  
advisory group                                  咨询组，顾问组 :%uyy5A Z  
agency fee                                        代理费，代理费用 Xrj(,
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aggregate                                          总计，合计为…… {FJX  
alternation of document and record                 变造文件和记录  bL'#  
alternative audit procedures                      替代审计程序，备选审计程序 ll(e,9.D  
amend                                              修改，修订 pKxX{i1l  
amortisation                                      摊销 _PyW=Tj  
analytical capacity                             分析能力 :n+y/6*  
analytical procedures                               分析性程序 uq|vNLW26  
annual financial statements                        年度会计报表，年度财务报表 \2R`q*a+  
appendix                                          附录，附表 8)W?la8'p  
applicable                                         适用的
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applicable laws and regulations                 适用的法规 8tV=fSHd  
application systems                                  应用系统 yul<n>X|  
apply consistently                              一贯地执行，一贯地实施 j$|j8?  
appropriate                                       适当的，合适的； -Ap2NpZ"t  
征用，挪用 vNC$f(cQ  
appropriate authorization                          适当的授权 hB P$9GR  
appropriateness of audit evidence                    审计证据的适当性 . QQ?w  
approval                                    批准，核准 =M1a0i|d  
assertion                                    (会计报表上的)认定；确认 ) e|$K= D  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 +Q SxYV  
asset                                                 资产，财产 +Mk*{A t  
asset restructuring                             资产重组 _@#uIOcE  
assignment of duties                                 职责的划分 0+K`pS'  
assistant                                     助理，助理人员 5w,lw  
associated company                                 联属公司，联营公司 ,#E3,bu6_4  
association                                        联合，结合；协会，社团 ot@|blVC8  
assumption                                       假设，假定  ko=aa5c  
at a given date                                         在某一特定时日 LsJs Q h  
attestation                                         鉴证，公证 p|h.@do4  
attestation service                             鉴证服务 u#41osUVW>  
audit adjustment                                审计调整 M.xhVgFf)  
audit areas                                        审计领域 ~j/bCMEf!  
audit conclusion                                审计结论 Q? <-`7  
audit effectiveness                             审计效果 _[}G(<  
audit efficiency                                  审计效率 u8-a-k5<  
audit engagement letter                      审计业务约定书 fqcU5l[v,  
audit evidence                                          审计证据 2 ?Pt Z  
audit fee                                    审计费 'A@q
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audit files                                          审计档案 6\,DnO   
audit findings                                     审计中发现的事项 ,zAK3d&h
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audit implementation stage                        审计实施阶段 KjFZ  
audit mark                                        审计标识 lfxuc7Rdla  
audit materiality                                 审计重要性 ( oQ'4,
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audit method                                     审计方法 K/f>f;c  
audit objective                                         审计目标，审计目的 Iz6ss(UJ  
audit of financial statements                      会计报表审计，财务报表审计 ~/j$TT"  
audit opinion                                     审计意见 G0I~&?nDa  
audit period                                      被审计期间，被审计年度 qhV, u;\.  
audit plan                                          审计计划 ZR!cQ oV=  
audit planning                                    编制审计计划，制定审计计划，审计计划 Ne &Xf  
audit planning stage                                  审计计划阶段 &K5C=]4  
audit procedure                                审计程序 ki;!WhF~  
audit programme                               审计程序表，具体审计计划 4*0:bhhhf_  
audit report                                       审计报告 $R A4U<  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 $Cz1C  
audit report with a qualified opinion                 有保留意见的审计报告 bK?1MiXb  
audit report with an adverse opinion                否定意见的审计报告 1YJ_1VJ  
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 ]LEoOdDN"C  
audit responsibility                                   审计责任 E:08%4O  
audit results                                      审计结果 X|X4L(i  
audit risk                                          审计风险 x`]Ofr'  
audit sampling                                          审计抽样 4=u+ozCG  
audit sampling techniques                         审计抽样方法，审计抽样技术 ! 9d_Gf-  
audit strategies                                  审计策略 G;2R]H#p  
audit summary                                         审计总结，审计小结 w
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audit team                                         审计小组 4^0d)+Ff  
audit test                                    审计测试 C:]/8l  
audit trail                                          审计轨迹 qq OxTG]  
audit work                                        审计工作 ooTc/QEYi  
audit working paper                                 审计工作底稿 GxYW4b  
audited financial statement                        审计会计报表，已审计财务报表 dv"as4~%  
Auditing Guidelines (the～)                      审计规范指南  1S+;ZMk  
auditing standards                             审计准则 7#~4{
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audit-oriented working paper                          (审计)业务类工作底稿 L/Hv4={  
authorisation                                     授权 seu ~'s-  
authorisation of transaction                       交易的授权 j_!bT!8  
availability                                         可获得性 *,"jF!C&[  
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balance                                      余额；差额；平衡 ^  Xm/  
balance sheet                                    资产负债表 fx<FIj7  
bank                                                 银行 J4YT)-  
bank account                                    银行账户，银行户头 MMMqG`Px  
bank statement                                 银行对账单 3Bejp+xX  
barter transaction                              易货交易，以物换物交易 RTK}mhnV  
basis of audit                                    审计依据 cb+l"FI7  
basis of preparation                                (会计报表的)编制基础 7e1 dEgn  
book of account                               账目，账簿 #X#8ynt  
borrowing                                         借款，贷款，借债 qv *3A?uzr  
branch                                              分支，分支机构，分店 #":: '?,  
brought forward                                (账户余额等的)承上年，承上期，承上页 wz|DT3"Xs  
budget                                              预算 '9'l=Sh  
building                                      建筑物；大楼 F;#zN  
business conditions                                  业务情况，经营情况 e,EK,,iY5  
business licence                               (企业等的)营业执照 \,2gTi,=  
business relation                                业务关系 vwVVBG;t  
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