[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 !7n`-#)  
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审计词汇英汉对照
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ability to continue as a going concern               持续经营能力 f>[{1M]n\  
acceptability                                     可接受性，可接受程度 T-y5U},  
acceptable level of detection risk                     检查风险的可接受水平 `4-m$ab  
acceptance of engagement                       接受委托 IqCh4y3  
accepting the engagement for the first time              首次接受委托 Ge ?Q)N  
access to asset                                         对资产的接触 "J{A}g[  
according to                                     根据，依据，依照 jP\5bg
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account balance                                账户余额 nk"nSXm3SR  
account for                                       对……进行会计处理，核算；解释 yJ*g ;  
accounting                                        会计，会计学 ,0aRHy_^  
accounting advisory serve                        会计咨询服务 3|(3jIa  
accounting firm                                 会计师事务所 `B/74Wa3q  
accounting information                      会计信息，会计资料 q" u,r6ED  
accounting period                             会计期间 SedVp cb+  
accounting policies                                   会计政策 .RpWE.C  
accounting professional bodies                 会计职业组织，会计职业团体 nq:'jdY5|  
accounting records                                   会计记录 ;{1
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accounting responsibility                           会计责任 =}%Q}aPp  
accounting service                             会计服务 ~_|CXPiQ8  
accounting standards                                会计准则 o('6,D  
Accounting Standards for Business Enterprises       企业会计准则 ^!Tq(t5V  
accounting system                             会计系统 rih@(;)1  
accounting treatment                                会计处理 0QY9vuhL<  
accuracy                                    准确性，精确性 5Un)d<!7&u  
additional audit procedures                      追加审计程序 J@qwz[d i  
addressee                                         收件人，收信人 ( !%w  
Administration of State-owned Assets  (the～)     国有资产管理局 NY/-9W5T4  
administrative laws and regulations                 行政法规 `8kL=%(h  
adverse impact                                 不利影响，负面影响 k1fX-2H  
adverse opinion                                反对意见 /0r6/ _5-.  
advisory group                                  咨询组，顾问组 11B8 LX  
agency fee                                        代理费，代理费用 ]3d5
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aggregate                                          总计，合计为…… NdB:2P  
alternation of document and record                 变造文件和记录 h]WW?.  
alternative audit procedures                      替代审计程序，备选审计程序 f@ .s(i=z  
amend                                              修改，修订 \{54mM~  
amortisation                                      摊销 2XrYm"6w  
analytical capacity                             分析能力 {2LG$x-N%  
analytical procedures                               分析性程序 I Z@M K  
annual financial statements                        年度会计报表，年度财务报表 nTHCb>,vM  
appendix                                          附录，附表 {-51rAyi  
applicable                                         适用的 K1t>5zm
 
applicable laws and regulations                 适用的法规 Bp/25jy  
application systems                                  应用系统 PoZx T-U  
apply consistently                              一贯地执行，一贯地实施 >g,i"Kg  
appropriate                                       适当的，合适的； ~b})=7n.  
征用，挪用 OE2r2ad  
appropriate authorization                          适当的授权 8aI^vP"7`=  
appropriateness of audit evidence                    审计证据的适当性 %t%D|cf  
approval                                    批准，核准 O+=C8  
assertion                                    (会计报表上的)认定；确认 r[P+F  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 YXIAVSnr  
asset                                                 资产，财产 l@g%A# _  
asset restructuring                             资产重组 -+WE9  
assignment of duties                                 职责的划分 Hd{@e6S  
assistant                                     助理，助理人员 AQ)J|i  
associated company                                 联属公司，联营公司 C;m*0#9D  
association                                        联合，结合；协会，社团 ZL'krV  
assumption                                       假设，假定 G"U^]$(+K  
at a given date                                         在某一特定时日 eV\VR !!i  
attestation                                         鉴证，公证 R_Uy.0=4  
attestation service                             鉴证服务 Jm-bE 8b  
audit adjustment                                审计调整 u2cDSRrqT  
audit areas                                        审计领域 w~>tpkUB  
audit conclusion                                审计结论 iu QMVtv  
audit effectiveness                             审计效果 beFD}`  
audit efficiency                                  审计效率 g5t`YcL  
audit engagement letter                      审计业务约定书 #NWS)^&1b  
audit evidence                                          审计证据 8>
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audit fee                                    审计费 QW2SFpE  
audit files                                          审计档案 T]2=  
audit findings                                     审计中发现的事项 %(>,eee_  
audit implementation stage                        审计实施阶段 RU% 4~WC  
audit mark                                        审计标识 Ag}P  
audit materiality                                 审计重要性 =gHUY&sPu8  
audit method                                     审计方法 la>H&  
audit objective                                         审计目标，审计目的 0lS=-am  
audit of financial statements                      会计报表审计，财务报表审计 40
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audit opinion                                     审计意见 98lz2d/Fcq  
audit period                                      被审计期间，被审计年度 ageTv/  
audit plan                                          审计计划 )F4BVPI  
audit planning                                    编制审计计划，制定审计计划，审计计划 dg4q+  
audit planning stage                                  审计计划阶段 1B~[L 5p9  
audit procedure                                审计程序 `( _N9.>B  
audit programme                               审计程序表，具体审计计划 3+H[S#e:Z  
audit report                                       审计报告 [n&SA]a  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 wpcqgc  
audit report with a qualified opinion                 有保留意见的审计报告 R+tQvxp#  
audit report with an adverse opinion                否定意见的审计报告 TnJNs  
audit report with dual dates                      双重日期审计报告 *V{Y.`\  
audit reporting stage                                 审计报告阶段 V:2{LR<R8  
audit responsibility                                   审计责任 u|75r%p>  
audit results                                      审计结果 *@g>~q{`  
audit risk                                          审计风险 6@I
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audit sampling                                          审计抽样 I.kuYD62  
audit sampling techniques                         审计抽样方法，审计抽样技术 13f'zx(AO  
audit strategies                                  审计策略 7-d.eNQl  
audit summary                                         审计总结，审计小结 a'?V:3 ]  
audit team                                         审计小组 NB3ar&.$S  
audit test                                    审计测试 !&R|P|7qN}  
audit trail                                          审计轨迹 ^a=V.   
audit work                                        审计工作 nRcy`A%  
audit working paper                                 审计工作底稿 ^IO\J{U{"x  
audited financial statement                        审计会计报表，已审计财务报表 YD] :3!MI  
Auditing Guidelines (the～)                      审计规范指南 &+ UnPE(  
auditing standards                             审计准则 vo^2k13  
audit-oriented working paper                          (审计)业务类工作底稿 K,dEa<p  
authorisation                                     授权 d?)Ic1][  
authorisation of transaction                       交易的授权 6\xfoy|j  
availability                                         可获得性 OXF/4Oe  
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balance                                      余额；差额；平衡 \Yr&vX/[p  
balance sheet                                    资产负债表 [I78<IJc  
bank                                                 银行 @P<aTRy,f  
bank account                                    银行账户，银行户头 .GIygU_  
bank statement                                 银行对账单 eJE!\ucS2W  
barter transaction                              易货交易，以物换物交易 3 V$ \s8  
basis of audit                                    审计依据 t4+bRmS`_  
basis of preparation                                (会计报表的)编制基础 `+@r0:G&v  
book of account                               账目，账簿 ;nKhmcQ4  
borrowing                                         借款，贷款，借债 ;OSEMgB1  
branch                                              分支，分支机构，分店 .@@&q4=&  
brought forward                                (账户余额等的)承上年，承上期，承上页 @
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budget                                              预算 Fz2CXC  
building                                      建筑物；大楼 Gp2Cwyv  
business conditions                                  业务情况，经营情况 e)aH7Jj#  
business licence                               (企业等的)营业执照 d)L,kzN  
business relation                                业务关系 hI,+J>  
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