[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 [(Ss^?AJW  
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审计词汇英汉对照 7< ;87t]]  
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A N) D;)ZH  
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ability to continue as a going concern               持续经营能力 VL4ErOoZ  
acceptability                                     可接受性，可接受程度 \@8j&],dl  
acceptable level of detection risk                     检查风险的可接受水平 F)rU*i7  
acceptance of engagement                       接受委托 3~v'Ev  
accepting the engagement for the first time              首次接受委托 j_i/h
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access to asset                                         对资产的接触 AG/? LPJ  
according to                                     根据，依据，依照 Al
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account balance                                账户余额  1 XsB  
account for                                       对……进行会计处理，核算；解释 F} d>pK9fn  
accounting                                        会计，会计学 aF2 vw{wT}  
accounting advisory serve                        会计咨询服务 JtA tG%  
accounting firm                                 会计师事务所 ]@YBa4}w  
accounting information                      会计信息，会计资料 yv1Z*wTpO  
accounting period                             会计期间 ^PHWUb+``  
accounting policies                                   会计政策 #'s}=i}y"C  
accounting professional bodies                 会计职业组织，会计职业团体 $}k
T)+K  
accounting records                                   会计记录 >HMuh)  
accounting responsibility                           会计责任 gYb}<[O!  
accounting service                             会计服务 a?&{eMEe}  
accounting standards                                会计准则 8:s" ^YLN  
Accounting Standards for Business Enterprises       企业会计准则 ]3UEju8$  
accounting system                             会计系统 lU6?p")F1  
accounting treatment                                会计处理 Wc]L4
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accuracy                                    准确性，精确性 \Eqxmo  
additional audit procedures                      追加审计程序 gG5@ KD6k  
addressee                                         收件人，收信人
8&T6  
Administration of State-owned Assets  (the～)     国有资产管理局 Dxj&9Ra  
administrative laws and regulations                 行政法规 
;oL`fQyr  
adverse impact                                 不利影响，负面影响 ;.Dm?J0  
adverse opinion                                反对意见 5~ho1Ud  
advisory group                                  咨询组，顾问组 :f1Q0klwP  
agency fee                                        代理费，代理费用 lI#Ap2@  
aggregate                                          总计，合计为…… L{XNOf3  
alternation of document and record                 变造文件和记录 /*,hR>UG  
alternative audit procedures                      替代审计程序，备选审计程序 X'BFR]c m  
amend                                              修改，修订 .8[U k^q  
amortisation                                      摊销 w' uI~t4  
analytical capacity                             分析能力 w=]id'`?q  
analytical procedures                               分析性程序 gKyYBr  
annual financial statements                        年度会计报表，年度财务报表 YXeL7W  
appendix                                          附录，附表 g~,"C8-H  
applicable                                         适用的 ean_/E  
applicable laws and regulations                 适用的法规 wLX:~
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application systems                                  应用系统 )L^GGy8w  
apply consistently                              一贯地执行，一贯地实施 Ih_2")d
  
appropriate                                       适当的，合适的； =Yd{PZ*fR  
征用，挪用 f]N.$,:$  
appropriate authorization                          适当的授权 $A>\I3B  
appropriateness of audit evidence                    审计证据的适当性 BT[jD}?  
approval                                    批准，核准 vd0;33$L  
assertion                                    (会计报表上的)认定；确认 /F/zMZGSA{  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 T4H/D^X|  
asset                                                 资产，财产 %qN_<W&Ze  
asset restructuring                             资产重组 WKjE^u   
assignment of duties                                 职责的划分 TCb 7-s  
assistant                                     助理，助理人员 qyA%_;ReMY  
associated company                                 联属公司，联营公司 G.#`DaP  
association                                        联合，结合；协会，社团 70sb{)  
assumption                                       假设，假定 RZKdh }B?\  
at a given date                                         在某一特定时日 V(/ @$&  
attestation                                         鉴证，公证 kH&KE5  
attestation service                             鉴证服务 55aJ=T  
audit adjustment                                审计调整 Atdr|2  
audit areas                                        审计领域 HfQZRDH  
audit conclusion                                审计结论 a?635*9K  
audit effectiveness                             审计效果 P;B<R"  
audit efficiency                                  审计效率 -1~-uE.~4d  
audit engagement letter                      审计业务约定书 kX0hRX  
audit evidence                                          审计证据 ;;A8*\*$  
audit fee                                    审计费 *OoM[wEY  
audit files                                          审计档案 k `#OXLR  
audit findings                                     审计中发现的事项 @jXdQY%{  
audit implementation stage                        审计实施阶段 HLD8W8  
audit mark                                        审计标识 -eZ$wn![  
audit materiality                                 审计重要性 c,wYXnJ_t  
audit method                                     审计方法 -> $]`h"  
audit objective                                         审计目标，审计目的 {xW HKsI>,  
audit of financial statements                      会计报表审计，财务报表审计 +0{$J\s  
audit opinion                                     审计意见 4V2}'/|[  
audit period                                      被审计期间，被审计年度 wNNInS6  
audit plan                                          审计计划 YU*u!  
audit planning                                    编制审计计划，制定审计计划，审计计划 Ib8*rL0p<L  
audit planning stage                                  审计计划阶段 '>8IOC  
audit procedure                                审计程序 ]6:|-x:m  
audit programme                               审计程序表，具体审计计划 n\X'2  
audit report                                       审计报告 Rw j4  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Nft~UggK  
audit report with a qualified opinion                 有保留意见的审计报告 REEs}88);'  
audit report with an adverse opinion                否定意见的审计报告 blUnAu o~  
audit report with dual dates                      双重日期审计报告 [:vH_(|  
audit reporting stage                                 审计报告阶段 EISgc {s  
audit responsibility                                   审计责任 >#9f{  
audit results                                      审计结果 q?&Ap*  
audit risk                                          审计风险 F!
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audit sampling                                          审计抽样 [i"6\p&  
audit sampling techniques                         审计抽样方法，审计抽样技术 //x^[fkNq)  
audit strategies                                  审计策略 eUY/H1
  
audit summary                                         审计总结，审计小结 O_gr{L}  
audit team                                         审计小组 c >8IM  
audit test                                    审计测试 O)2==_f\  
audit trail                                          审计轨迹 ,b b/ $   
audit work                                        审计工作 ,sa%u Fm  
audit working paper                                 审计工作底稿 n8FmIoZ&`  
audited financial statement                        审计会计报表，已审计财务报表 C [4{\3\Va  
Auditing Guidelines (the～)                      审计规范指南 9)y7K%b0  
auditing standards                             审计准则 FrKI=8
 
audit-oriented working paper                          (审计)业务类工作底稿 ZmXO3,sf)  
authorisation                                     授权 sf7~hN*  
authorisation of transaction                       交易的授权 PUU "k:{  
availability                                         可获得性 F
Zk=-.Hk  
B y}\d]*5  
balance                                      余额；差额；平衡 yF [|dB  
balance sheet                                    资产负债表 CXAW>VdK_  
bank                                                 银行 @zQ.d{  
bank account                                    银行账户，银行户头 z_;:6*l=:  
bank statement                                 银行对账单 e$vvmbK.  
barter transaction                              易货交易，以物换物交易 =yR$^VSY  
basis of audit                                    审计依据 NZ|(#` X  
basis of preparation                                (会计报表的)编制基础 M/d6I$~7z  
book of account                               账目，账簿 Ro2Ab^rQ|  
borrowing                                         借款，贷款，借债 \#yKCA';  
branch                                              分支，分支机构，分店 |H .  
brought forward                                (账户余额等的)承上年，承上期，承上页 6d# 7  
budget                                              预算 P(Gv|Q@  
building                                      建筑物；大楼 (yr<B_Y'MY  
business conditions                                  业务情况，经营情况 p%ve1 >c  
business licence                               (企业等的)营业执照 Y
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business relation                                业务关系 1M={8}3  
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