[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 /y)"j#-eW  
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审计词汇英汉对照 fm%R NAPvc  
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ability to continue as a going concern               持续经营能力 SDHc[66'  
acceptability                                     可接受性，可接受程度 S2E HmE&  
acceptable level of detection risk                     检查风险的可接受水平 H@E")@92  
acceptance of engagement                       接受委托 *ldMr{s<R  
accepting the engagement for the first time              首次接受委托 _I_?k+#WFe  
access to asset                                         对资产的接触 -f J@R1]  
according to                                     根据，依据，依照 VONAw3k7!  
account balance                                账户余额 b$O_L4CP  
account for                                       对……进行会计处理，核算；解释
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accounting                                        会计，会计学 c%@~%IGF  
accounting advisory serve                        会计咨询服务 [fi'=Cb  
accounting firm                                 会计师事务所 -'[(Uzj  
accounting information                      会计信息，会计资料 :z.Y$]F@  
accounting period                             会计期间 M
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accounting policies                                   会计政策 tRnW%F5  
accounting professional bodies                 会计职业组织，会计职业团体 #we>75l{+R  
accounting records                                   会计记录 T_?nd T2  
accounting responsibility                           会计责任 &3Z. #*  
accounting service                             会计服务 H:-A; f!Z  
accounting standards                                会计准则 ;{f??G  
Accounting Standards for Business Enterprises       企业会计准则 +}QBzGW`  
accounting system                             会计系统 `%M-7n9Y  
accounting treatment                                会计处理 ]A72)1  
accuracy                                    准确性，精确性 eQFb$C]R}y  
additional audit procedures                      追加审计程序 qzA]2'~Q  
addressee                                         收件人，收信人 R pI<]1
  
Administration of State-owned Assets  (the～)     国有资产管理局 !I5~))E  
administrative laws and regulations                 行政法规 }l(m5  
adverse impact                                 不利影响，负面影响 ~sIGI?5f  
adverse opinion                                反对意见 z8/xGQn  
advisory group                                  咨询组，顾问组 `{U%[
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agency fee                                        代理费，代理费用 =+`j?1  
aggregate                                          总计，合计为…… 7grt4k  
alternation of document and record                 变造文件和记录 #[a"%byTR  
alternative audit procedures                      替代审计程序，备选审计程序 o}
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amend                                              修改，修订 (X(1kj3  
amortisation                                      摊销 Vp$wHB&  
analytical capacity                             分析能力 4b2mtLn_  
analytical procedures                               分析性程序 g[s\~MF@s  
annual financial statements                        年度会计报表，年度财务报表 bugFl>  
appendix                                          附录，附表 qX{X4b$  
applicable                                         适用的 d)0LVa(  
applicable laws and regulations                 适用的法规 8.CKH4h  
application systems                                  应用系统 oY%"2PW1B  
apply consistently                              一贯地执行，一贯地实施
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appropriate                                       适当的，合适的； sr+gD*@h  
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appropriate authorization                          适当的授权 ~
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appropriateness of audit evidence                    审计证据的适当性 LMFK3
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approval                                    批准，核准 G7Z vfLR{:  
assertion                                    (会计报表上的)认定；确认 1a&/Zlr  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 HX3D*2v":  
asset                                                 资产，财产 (@ fa~?v>@  
asset restructuring                             资产重组 ^r>f2 x  
assignment of duties                                 职责的划分 \ I^nx+l  
assistant                                     助理，助理人员 eb!s '@  
associated company                                 联属公司，联营公司 dXiE.Si  
association                                        联合，结合；协会，社团 EK?@Z.q+  
assumption                                       假设，假定 >; &s['H  
at a given date                                         在某一特定时日 U[
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attestation                                         鉴证，公证 L/q]QgCoA  
attestation service                             鉴证服务 Dc.n-ipv$  
audit adjustment                                审计调整 & =73D1A  
audit areas                                        审计领域 Rk pr8MS  
audit conclusion                                审计结论 BFMS*t`  
audit effectiveness                             审计效果 s]y-pZ  
audit efficiency                                  审计效率 7deAr$?Wx  
audit engagement letter                      审计业务约定书 C5es2!^-]O  
audit evidence                                          审计证据 D[89*@v  
audit fee                                    审计费 eC6>yD6D  
audit files                                          审计档案 ]6{(Hjt  
audit findings                                     审计中发现的事项 W?qpnPW  
audit implementation stage                        审计实施阶段 d"B@c;dD  
audit mark                                        审计标识 3s`V)aXP  
audit materiality                                 审计重要性 }+Rgx@XZ\  
audit method                                     审计方法 M*5,O
 
audit objective                                         审计目标，审计目的 1l/AKI(!  
audit of financial statements                      会计报表审计，财务报表审计 AqV09 $  
audit opinion                                     审计意见 2J;kD2"!  
audit period                                      被审计期间，被审计年度 +65oC x  
audit plan                                          审计计划 JF kN=YR8  
audit planning                                    编制审计计划，制定审计计划，审计计划 q
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audit planning stage                                  审计计划阶段 vG]GQ#  
audit procedure                                审计程序 fav5e'[$  
audit programme                               审计程序表，具体审计计划 <nDNiM#  
audit report                                       审计报告 u64@"P  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 1.'(nKoq  
audit report with a qualified opinion                 有保留意见的审计报告 MV:W@)rg  
audit report with an adverse opinion                否定意见的审计报告 6xH;:B)d  
audit report with dual dates                      双重日期审计报告 CifA,[l34  
audit reporting stage                                 审计报告阶段 t< sp%zXZ  
audit responsibility                                   审计责任 tm(v~L%$>]  
audit results                                      审计结果 ,~
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audit risk                                          审计风险 tT;8r8 @  
audit sampling                                          审计抽样 \un sh^M  
audit sampling techniques                         审计抽样方法，审计抽样技术 VmN}FMGN  
audit strategies                                  审计策略 Hm>-LOCcl  
audit summary                                         审计总结，审计小结 a9[mZVMgUK  
audit team                                         审计小组 <57g{e0I  
audit test                                    审计测试 f:]u`ziM  
audit trail                                          审计轨迹 -=>sTMWpr  
audit work                                        审计工作 O\6vVM[  
audit working paper                                 审计工作底稿 A-Mj|V  
audited financial statement                        审计会计报表，已审计财务报表 B@-|b  
Auditing Guidelines (the～)                      审计规范指南 }@d>,1DU  
auditing standards                             审计准则 `9/0J-7*  
audit-oriented working paper                          (审计)业务类工作底稿 vR7ctav  
authorisation                                     授权 WtIMvk  
authorisation of transaction                       交易的授权 LU%#mY  
availability                                         可获得性 qQ^d9EK'?~  
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balance                                      余额；差额；平衡 C(G(^_6  
balance sheet                                    资产负债表 o`idg[l.  
bank                                                 银行 F8;mYuA  
bank account                                    银行账户，银行户头 >K
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bank statement                                 银行对账单 d$pYo)8o({  
barter transaction                              易货交易，以物换物交易 zm>>} 5R  
basis of audit                                    审计依据 z. 'Fv7  
basis of preparation                                (会计报表的)编制基础 wHf&R3fg  
book of account                               账目，账簿 >w9sE8i  
borrowing                                         借款，贷款，借债 wfE^Sb3  
branch                                              分支，分支机构，分店 13H;p[$  
brought forward                                (账户余额等的)承上年，承上期，承上页 gNqAj# m  
budget                                              预算 +jUgx;u,  
building                                      建筑物；大楼 !x >,N%~  
business conditions                                  业务情况，经营情况 u$C\E<G^  
business licence                               (企业等的)营业执照 H( vx/q  
business relation                                业务关系 <Z},A-\ S*  
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