[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 \@
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审计词汇英汉对照 * mOo@+89  
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ability to continue as a going concern               持续经营能力 .2%zC & ;  
acceptability                                     可接受性，可接受程度 ^W c@oa`  
acceptable level of detection risk                     检查风险的可接受水平 <F}_ /q1  
acceptance of engagement                       接受委托 G]+&!4  
accepting the engagement for the first time              首次接受委托 2] zq#6ix  
access to asset                                         对资产的接触 7w'wjX -  
according to                                     根据，依据，依照 -i)ZQCE  
account balance                                账户余额 D+>4AqG  
account for                                       对……进行会计处理，核算；解释 BRlT7grgq  
accounting                                        会计，会计学 JsDpy{q  
accounting advisory serve                        会计咨询服务 :?/cPg'D  
accounting firm                                 会计师事务所 vg3=8>#  
accounting information                      会计信息，会计资料 _59huC.  
accounting period                             会计期间 { jhr<  
accounting policies                                   会计政策 lrv3fPIW  
accounting professional bodies                 会计职业组织，会计职业团体 xZ6~Ma2z  
accounting records                                   会计记录 (vb SM}P  
accounting responsibility                           会计责任 LG<J;&41~S  
accounting service                             会计服务 .v$D13L(o  
accounting standards                                会计准则 A<1hOSCz\  
Accounting Standards for Business Enterprises       企业会计准则 nq6@6GRG  
accounting system                             会计系统 :/Q  
accounting treatment                                会计处理 K Pt5=a  
accuracy                                    准确性，精确性 s
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additional audit procedures                      追加审计程序 KO]T<R h<  
addressee                                         收件人，收信人 $Hj.{;eC/k  
Administration of State-owned Assets  (the～)     国有资产管理局 "tB;^jhRs  
administrative laws and regulations                 行政法规 kdl:Wt*4o  
adverse impact                                 不利影响，负面影响 hS)'a^FV  
adverse opinion                                反对意见 yls ^cyX  
advisory group                                  咨询组，顾问组 MhR:c7,  
agency fee                                        代理费，代理费用 :P<]+\
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aggregate                                          总计，合计为…… KTP8?Q"n0  
alternation of document and record                 变造文件和记录 dYL"h.x  
alternative audit procedures                      替代审计程序，备选审计程序 &Rvm>TC=  
amend                                              修改，修订 13@|w1/Z  
amortisation                                      摊销 #wV8X`g  
analytical capacity                             分析能力 3wC' r  
analytical procedures                               分析性程序 ; mZW{j  
annual financial statements                        年度会计报表，年度财务报表 s;3={e.  
appendix                                          附录，附表 7PtN?;rP  
applicable                                         适用的 B]uc<`f  
applicable laws and regulations                 适用的法规 k~jP'aD  
application systems                                  应用系统 . koYHq  
apply consistently                              一贯地执行，一贯地实施 i[?Vin  
appropriate                                       适当的，合适的； ie2WL\tR4  
征用，挪用 y#q?A,C@n
 
appropriate authorization                          适当的授权 prTw'~(B  
appropriateness of audit evidence                    审计证据的适当性 k} |   
approval                                    批准，核准 T3k#VNH  
assertion                                    (会计报表上的)认定；确认 1+}{8D_F  
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 nv@8tdrc  
asset restructuring                             资产重组 {=F/C,-  
assignment of duties                                 职责的划分 @Ub"5 Fl4  
assistant                                     助理，助理人员 (=* cK-3  
associated company                                 联属公司，联营公司 ~v6OsH%vx  
association                                        联合，结合；协会，社团 Z yE `/J'  
assumption                                       假设，假定 xHz[t6;4;  
at a given date                                         在某一特定时日 2oNk93D  
attestation                                         鉴证，公证 qzf!l"bT  
attestation service                             鉴证服务 NhaI< J  
audit adjustment                                审计调整 1 D<_
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audit areas                                        审计领域 LIZRoG8  
audit conclusion                                审计结论 FW/W%^  
audit effectiveness                             审计效果 \}p6v}  
audit efficiency                                  审计效率 ;#oie< Vit  
audit engagement letter                      审计业务约定书 Q\ U:~g3  
audit evidence                                          审计证据 E|6VX4`+  
audit fee                                    审计费 ?e,pN,4  
audit files                                          审计档案 }j*KcB_  
audit findings                                     审计中发现的事项 E ,|xJjh  
audit implementation stage                        审计实施阶段 HN&Z2v  
audit mark                                        审计标识 p;t
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audit materiality                                 审计重要性 XT@-$%u  
audit method                                     审计方法 S$Q8>u6Wk  
audit objective                                         审计目标，审计目的 &?*V0luP)  
audit of financial statements                      会计报表审计，财务报表审计 u%$Zqee  
audit opinion                                     审计意见 *:L?#Bw  
audit period                                      被审计期间，被审计年度 BV>\ McI+  
audit plan                                          审计计划 2@%$;.  
audit planning                                    编制审计计划，制定审计计划，审计计划 Q zlo'e1  
audit planning stage                                  审计计划阶段 ,'p2v)p^4  
audit procedure                                审计程序 @@8J6*y  
audit programme                               审计程序表，具体审计计划 ~~SwCXZ+b^  
audit report                                       审计报告 Y6Lf@}2(i  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 #ZYVc|sT+  
audit report with a qualified opinion                 有保留意见的审计报告 :yeq(oK,  
audit report with an adverse opinion                否定意见的审计报告 vfq%H(  
audit report with dual dates                      双重日期审计报告 BPdfYu,il  
audit reporting stage                                 审计报告阶段 D(h18  
audit responsibility                                   审计责任 WIv?}gi: X  
audit results                                      审计结果 JWMp Pzs  
audit risk                                          审计风险 V??dYB(  
audit sampling                                          审计抽样 ]K/DY Do-  
audit sampling techniques                         审计抽样方法，审计抽样技术 Y x eOI#L  
audit strategies                                  审计策略 :&:JTa1cv  
audit summary                                         审计总结，审计小结 L7VG`h;  
audit team                                         审计小组 "QWq_R  
audit test                                    审计测试 2UFv9  
audit trail                                          审计轨迹 |b|&XB_<]Z  
audit work                                        审计工作 *g [^.Sg  
audit working paper                                 审计工作底稿 xv&Q+HD  
audited financial statement                        审计会计报表，已审计财务报表 76Vl6cPu>  
Auditing Guidelines (the～)                      审计规范指南 1. rj'  
auditing standards                             审计准则 `.x Fiyc  
audit-oriented working paper                          (审计)业务类工作底稿 /ew Ukc8,  
authorisation                                     授权 Vv8jEZ8  
authorisation of transaction                       交易的授权 rxy&spX  
availability                                         可获得性 il \$@Bn  
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balance                                      余额；差额；平衡 S6AU[ASY.  
balance sheet                                    资产负债表 AKRTB
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bank                                                 银行 uU:CR>=AKW  
bank account                                    银行账户，银行户头 [&nh5|f  
bank statement                                 银行对账单 ~R&;v3  
barter transaction                              易货交易，以物换物交易 <_XWWT%  
basis of audit                                    审计依据 vh*U]3@  
basis of preparation                                (会计报表的)编制基础 Ygl%eP%Z  
book of account                               账目，账簿 Qbyv{/  
borrowing                                         借款，贷款，借债 e}.^Tiwd]  
branch                                              分支，分支机构，分店 -tyK~aasQ  
brought forward                                (账户余额等的)承上年，承上期，承上页 ^1L >l9F  
budget                                              预算 aMvI?y {  
building                                      建筑物；大楼 $pFo Rv  
business conditions                                  业务情况，经营情况 ]@0NO;bK>F  
business licence                               (企业等的)营业执照 bf!M#QOk?  
business relation                                业务关系 cg*)0U- _(  
Ldl5zc  

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