[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 ]*zF#Voc  
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审计词汇英汉对照 TU[f"!z^  
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ability to continue as a going concern               持续经营能力 39~fP)  
acceptability                                     可接受性，可接受程度 ;'J L$=  
acceptable level of detection risk                     检查风险的可接受水平 ?kS5=&<  
acceptance of engagement                       接受委托 O5k's  
accepting the engagement for the first time              首次接受委托 }[i35f[w  
access to asset                                         对资产的接触 C: e}}8i  
according to                                     根据，依据，依照 *q8W;WaL  
account balance                                账户余额 WWE?U-o  
account for                                       对……进行会计处理，核算；解释 /I6?t=?<  
accounting                                        会计，会计学
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accounting advisory serve                        会计咨询服务 B8a!"AQ~5  
accounting firm                                 会计师事务所 EidIi"sr  
accounting information                      会计信息，会计资料 #axRg=d?K  
accounting period                             会计期间 ZU "y<  
accounting policies                                   会计政策 6[qRb+ds  
accounting professional bodies                 会计职业组织，会计职业团体 ^/g&Q  
accounting records                                   会计记录 vBM\W%T|d  
accounting responsibility                           会计责任 hj4A&`2  
accounting service                             会计服务 2ix_,yTO  
accounting standards                                会计准则 SB \ptF  
Accounting Standards for Business Enterprises       企业会计准则 /9GqEQsf
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accounting system                             会计系统 z':
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accounting treatment                                会计处理 [;I.aT}R!;  
accuracy                                    准确性，精确性 (iWNvVGS  
additional audit procedures                      追加审计程序 KJpM?:  
addressee                                         收件人，收信人 dY
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Administration of State-owned Assets  (the～)     国有资产管理局 d,D)>Y'h  
administrative laws and regulations                 行政法规 7r}gS2d  
adverse impact                                 不利影响，负面影响 -,5g cD  
adverse opinion                                反对意见 D=dY4WwG  
advisory group                                  咨询组，顾问组 CQtd%'rt6  
agency fee                                        代理费，代理费用 @H{$,\\  
aggregate                                          总计，合计为…… Nw|Lrn*h!  
alternation of document and record                 变造文件和记录 z,]f R  
alternative audit procedures                      替代审计程序，备选审计程序 ,][+:fvS  
amend                                              修改，修订 5'z&kl0"S  
amortisation                                      摊销 1/#N{rZ  
analytical capacity                             分析能力 *><] [|Y@H  
analytical procedures                               分析性程序 K7_)!=DcX  
annual financial statements                        年度会计报表，年度财务报表 P, S9gG9  
appendix                                          附录，附表 93'%aSDI%  
applicable                                         适用的 W}.4$f>  
applicable laws and regulations                 适用的法规 ?94da4p  
application systems                                  应用系统 >StvP=our  
apply consistently                              一贯地执行，一贯地实施 S?8q.59  
appropriate                                       适当的，合适的； uH f~KYL  
征用，挪用 N!Y'W)i16  
appropriate authorization                          适当的授权 !J :DBtGT  
appropriateness of audit evidence                    审计证据的适当性 w=^*)jZ8  
approval                                    批准，核准 vys*=48g  
assertion                                    (会计报表上的)认定；确认 {b#c0>.8-  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平
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asset                                                 资产，财产 ec]ksw6T+  
asset restructuring                             资产重组 YJ75dXc&&  
assignment of duties                                 职责的划分 LR
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assistant                                     助理，助理人员 @
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associated company                                 联属公司，联营公司 8D+OF 6CM  
association                                        联合，结合；协会，社团 (bT\HW%m  
assumption                                       假设，假定 2r* o  
at a given date                                         在某一特定时日 `*N0 Lbl]  
attestation                                         鉴证，公证 k| jCc  
attestation service                             鉴证服务 D#k>.)g  
audit adjustment                                审计调整 U9N}6a=  
audit areas                                        审计领域 .upcUS8  
audit conclusion                                审计结论 {) .=G  
audit effectiveness                             审计效果 x]
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audit efficiency                                  审计效率 !'[sV^ds  
audit engagement letter                      审计业务约定书 }%jb/@~  
audit evidence                                          审计证据 liU=5BL  
audit fee                                    审计费 y'zEaL&SI@  
audit files                                          审计档案 8a05`ZdP  
audit findings                                     审计中发现的事项 ,,G0}N@
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audit implementation stage                        审计实施阶段 <`N\FM^vo  
audit mark                                        审计标识 eg,S(;VEt  
audit materiality                                 审计重要性 _5X}&>>lhF  
audit method                                     审计方法 zJx<]=]  
audit objective                                         审计目标，审计目的 [M;P :
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audit of financial statements                      会计报表审计，财务报表审计 VKs$J)6  
audit opinion                                     审计意见 /Fv 1Z=:r  
audit period                                      被审计期间，被审计年度 #2WBYScW0  
audit plan                                          审计计划 >c1mwZS;  
audit planning                                    编制审计计划，制定审计计划，审计计划 n"MFC  
audit planning stage                                  审计计划阶段 F1,pA
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audit procedure                                审计程序 YobIb po  
audit programme                               审计程序表，具体审计计划 qi)(\  
audit report                                       审计报告 ga,yFw  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 G UcuD^Fe  
audit report with a qualified opinion                 有保留意见的审计报告  6f{c  
audit report with an adverse opinion                否定意见的审计报告 {QhvHV  
audit report with dual dates                      双重日期审计报告 M!I:$DZt  
audit reporting stage                                 审计报告阶段 RCmPZ  
audit responsibility                                   审计责任 ,3Wa~\/Q  
audit results                                      审计结果 g ^]Q*EBa  
audit risk                                          审计风险 RL&*.r&  
audit sampling                                          审计抽样  !c*^:0  
audit sampling techniques                         审计抽样方法，审计抽样技术 C'=C^X%   
audit strategies                                  审计策略 h{h=',o1  
audit summary                                         审计总结，审计小结 4bJ3uIP#  
audit team                                         审计小组 xpS #l"dr  
audit test                                    审计测试 p(U'Ydl~  
audit trail                                          审计轨迹 :zZtZT!  
audit work                                        审计工作 F*NIs:3;  
audit working paper                                 审计工作底稿 r7Ihm
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audited financial statement                        审计会计报表，已审计财务报表

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Auditing Guidelines (the～)                      审计规范指南 6?KsH;L9  
auditing standards                             审计准则 U5"F1CaW~  
audit-oriented working paper                          (审计)业务类工作底稿 "@ f`O  
authorisation                                     授权 *wSl~J|ZM%  
authorisation of transaction                       交易的授权 / _cOg? o  
availability                                         可获得性 tRXM8't   
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balance                                      余额；差额；平衡 Y8AU<M  
balance sheet                                    资产负债表 "jpjBH:c$  
bank                                                 银行 K]7@%cS  
bank account                                    银行账户，银行户头 J ,q:  
bank statement                                 银行对账单 ^|x{E20  
barter transaction                              易货交易，以物换物交易 t /47lYN)  
basis of audit                                    审计依据 9YvMJ  
basis of preparation                                (会计报表的)编制基础 s0`uSQ2X  
book of account                               账目，账簿 (ncfR  
borrowing                                         借款，贷款，借债 a1}W2;W0]g  
branch                                              分支，分支机构，分店 +(P;4ZOmB  
brought forward                                (账户余额等的)承上年，承上期，承上页 Al` ;SWN  
budget                                              预算 /vQ^>2X%
 
building                                      建筑物；大楼 cX&c%~  
business conditions                                  业务情况，经营情况 UGN. ]#"#  
business licence                               (企业等的)营业执照 PNKmI
 
business relation                                业务关系 fe Q%L  
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