[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 |)[&V3+|  
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审计词汇英汉对照 l=<},_]{  
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ability to continue as a going concern               持续经营能力 *,,:;F^  
acceptability                                     可接受性，可接受程度 RP9~n)h~b  
acceptable level of detection risk                     检查风险的可接受水平 ?v&2^d4C*F  
acceptance of engagement                       接受委托 #r@>.S=U]  
accepting the engagement for the first time              首次接受委托 -2Dgr\M  
access to asset                                         对资产的接触 f;bVzti+w  
according to                                     根据，依据，依照 +^[SXI^JaJ  
account balance                                账户余额 A$l  
account for                                       对……进行会计处理，核算；解释 C
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accounting                                        会计，会计学 R+9 hog  
accounting advisory serve                        会计咨询服务 Xvxrz{  
accounting firm                                 会计师事务所 %Ybr5 $_  
accounting information                      会计信息，会计资料 S"@@BQ#mf  
accounting period                             会计期间 XLlJ|xhY-K  
accounting policies                                   会计政策 b6@0?_n  
accounting professional bodies                 会计职业组织，会计职业团体 zRB LkrC  
accounting records                                   会计记录 !4
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accounting responsibility                           会计责任 ~oRT@E
 
accounting service                             会计服务 C-/+n5J  
accounting standards                                会计准则 H:mcex  
Accounting Standards for Business Enterprises       企业会计准则 [+qB^6I+P%  
accounting system                             会计系统 xiF}{25a
 
accounting treatment                                会计处理 B8>@q!G8P  
accuracy                                    准确性，精确性 S
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additional audit procedures                      追加审计程序 (Vt5@25JW  
addressee                                         收件人，收信人 \+<=O`  
Administration of State-owned Assets  (the～)     国有资产管理局 ~31-)*tJ]  
administrative laws and regulations                 行政法规 Zk5AZ R!|  
adverse impact                                 不利影响，负面影响 M%5_~g2n'\  
adverse opinion                                反对意见 2nSK}q  
advisory group                                  咨询组，顾问组 9!6u Yf+  
agency fee                                        代理费，代理费用 DN;$->>  
aggregate                                          总计，合计为…… 6 df`]sc  
alternation of document and record                 变造文件和记录 wIF)(t-):  
alternative audit procedures                      替代审计程序，备选审计程序 a4",BDx  
amend                                              修改，修订 "|/q4JN)7d  
amortisation                                      摊销 ix 5\Y  
analytical capacity                             分析能力 X @X`,/{X  
analytical procedures                               分析性程序 \<\147&)r  
annual financial statements                        年度会计报表，年度财务报表 kWgrsN+Z  
appendix                                          附录，附表 LWV^'B_X-  
applicable                                         适用的 y 48zsm{  
applicable laws and regulations                 适用的法规 e?;  
application systems                                  应用系统 T^Hq 5Oy  
apply consistently                              一贯地执行，一贯地实施 >n%ckL|rG  
appropriate                                       适当的，合适的； )a$sx}  
征用，挪用 +xNq8yS  
appropriate authorization                          适当的授权 l;h5Y<A%?  
appropriateness of audit evidence                    审计证据的适当性 Cm-dos  
approval                                    批准，核准 `- 5gsJ  
assertion                                    (会计报表上的)认定；确认 ~jJe|zg>  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 +l<;?yk:;  
asset                                                 资产，财产 j{HIdP  
asset restructuring                             资产重组 S~GS:E#  
assignment of duties                                 职责的划分 $"3cN&  
assistant                                     助理，助理人员 Qi|k,1A0  
associated company                                 联属公司，联营公司 TU9$5l/;g  
association                                        联合，结合；协会，社团 %/RT}CBBsW  
assumption                                       假设，假定 %%lJyLq'Vk  
at a given date                                         在某一特定时日 kuv+TN  
attestation                                         鉴证，公证 T!>sL=uf  
attestation service                             鉴证服务 b>nwX9Y/U  
audit adjustment                                审计调整 3*eS<n[uG  
audit areas                                        审计领域 ;Ehv1{;  
audit conclusion                                审计结论 8[oZ>7LMzC  
audit effectiveness                             审计效果 v5*JBW+c*  
audit efficiency                                  审计效率 HyIyrUrYW  
audit engagement letter                      审计业务约定书 'Kd-A:K2g  
audit evidence                                          审计证据 /Y| <0tq  
audit fee                                    审计费 au/
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audit files                                          审计档案 HcHwvf6y  
audit findings                                     审计中发现的事项 9\%`/tJM  
audit implementation stage                        审计实施阶段 "1hFx=W+\  
audit mark                                        审计标识 H)5"<=]  
audit materiality                                 审计重要性 Q 2B  
audit method                                     审计方法 ,6x>gcR  
audit objective                                         审计目标，审计目的 D~ 7W  
audit of financial statements                      会计报表审计，财务报表审计 ~FnY'F<35  
audit opinion                                     审计意见 ^-(DokdBn  
audit period                                      被审计期间，被审计年度 iT</  
audit plan                                          审计计划 ubl)$jZ:Q  
audit planning                                    编制审计计划，制定审计计划，审计计划 H1$n6J  
audit planning stage                                  审计计划阶段 7~
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audit procedure                                审计程序 M/YS%1  
audit programme                               审计程序表，具体审计计划 LVJn2t^  
audit report                                       审计报告 eU\_m5xl"  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 c4}|a1R\=  
audit report with a qualified opinion                 有保留意见的审计报告 seZb;0  
audit report with an adverse opinion                否定意见的审计报告 %t]{C06w+{  
audit report with dual dates                      双重日期审计报告 ZN!<!"~  
audit reporting stage                                 审计报告阶段 -K6y#O@@  
audit responsibility                                   审计责任 @R;&PR#5  
audit results                                      审计结果 E|_}? >{R  
audit risk                                          审计风险 W?du ]  
audit sampling                                          审计抽样 i~rb-~o  
audit sampling techniques                         审计抽样方法，审计抽样技术 0m4'm<2m  
audit strategies                                  审计策略 +_ny{i`'  
audit summary                                         审计总结，审计小结 cpphnGj5  
audit team                                         审计小组 =|H.r9-PK6  
audit test                                    审计测试 ,Eo\(j2F.  
audit trail                                          审计轨迹 .L.9e#?3  
audit work                                        审计工作 lF\2a&YRbn  
audit working paper                                 审计工作底稿 rW`l1yi*$  
audited financial statement                        审计会计报表，已审计财务报表 1+qP7 3a^  
Auditing Guidelines (the～)                      审计规范指南 /?*ut
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auditing standards                             审计准则 N: 5 N}am  
audit-oriented working paper                          (审计)业务类工作底稿 @6H7  
authorisation                                     授权 *C.Kd f3w  
authorisation of transaction                       交易的授权 [ZS.6{vr  
availability                                         可获得性 0KjCM4t  
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balance                                      余额；差额；平衡 v(P  <_}G  
balance sheet                                    资产负债表 _Zxo<}w}y  
bank                                                 银行 }Zfi/^0U  
bank account                                    银行账户，银行户头 Nr`v|_U  
bank statement                                 银行对账单 Ei89Ngp\}  
barter transaction                              易货交易，以物换物交易 &5QvUn
  
basis of audit                                    审计依据 KIY9?B=+  
basis of preparation                                (会计报表的)编制基础 9rT"_d#  
book of account                               账目，账簿 `)TgGny01  
borrowing                                         借款，贷款，借债 |Gr@Mi5  
branch                                              分支，分支机构，分店 o+Q2lO5  
brought forward                                (账户余额等的)承上年，承上期，承上页 =)J<R;  
budget                                              预算 uYijzHQyD  
building                                      建筑物；大楼 _AH_<Z(  
business conditions                                  业务情况，经营情况 wcGv#J],  
business licence                               (企业等的)营业执照 NosOd*S  
business relation                                业务关系 7yOBxb   
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