[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 R&R{I/;i*.  
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审计词汇英汉对照 |-AR)Smt  
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ability to continue as a going concern               持续经营能力 0ipYXbC  
acceptability                                     可接受性，可接受程度 GZFL Ju  
acceptable level of detection risk                     检查风险的可接受水平 '-X913eG!  
acceptance of engagement                       接受委托 U &W}c^#  
accepting the engagement for the first time              首次接受委托 }5;3c%  
access to asset                                         对资产的接触 2ld0w=?+eu  
according to                                     根据，依据，依照 ZZ;V5o6E  
account balance                                账户余额 +Mh9Jf  
account for                                       对……进行会计处理，核算；解释 +@oo8io  
accounting                                        会计，会计学 PmE2T\{s!  
accounting advisory serve                        会计咨询服务 P\|i<Ds_M  
accounting firm                                 会计师事务所 laFF/g;sRC  
accounting information                      会计信息，会计资料 RE:$c!E!  
accounting period                             会计期间 ] i\a[3  
accounting policies                                   会计政策 T/l2B1  
accounting professional bodies                 会计职业组织，会计职业团体 (V~
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accounting records                                   会计记录 nxYp9,c"  
accounting responsibility                           会计责任 Rh#TR"  
accounting service                             会计服务 {~d8
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accounting standards                                会计准则 o[eIwGxZ  
Accounting Standards for Business Enterprises       企业会计准则
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accounting system                             会计系统 ODqWXw#  
accounting treatment                                会计处理 (hX}O>  
accuracy                                    准确性，精确性 5/{gY{  
additional audit procedures                      追加审计程序 =}AwA5G  
addressee                                         收件人，收信人 M}6? |ir  
Administration of State-owned Assets  (the～)     国有资产管理局 {YgB?kt5  
administrative laws and regulations                 行政法规 9L xj ]W2^  
adverse impact                                 不利影响，负面影响 E :Y *;  
adverse opinion                                反对意见 Aa/lKiiz  
advisory group                                  咨询组，顾问组 R'r^v  
agency fee                                        代理费，代理费用 5zBsulRt  
aggregate                                          总计，合计为…… DPsf]  
alternation of document and record                 变造文件和记录 m)9qO7P  
alternative audit procedures                      替代审计程序，备选审计程序 !23#Bz7  
amend                                              修改，修订 )TcW.d6  
amortisation                                      摊销 &ExYul  
analytical capacity                             分析能力 Z-+p+34ytq  
analytical procedures                               分析性程序 K:eP Il{JE  
annual financial statements                        年度会计报表，年度财务报表 Ot} E  
appendix                                          附录，附表 ]jS+ItL@  
applicable                                         适用的 ojH-;|f  
applicable laws and regulations                 适用的法规 q y8=4~40
 
application systems                                  应用系统 0TI+6u  
apply consistently                              一贯地执行，一贯地实施 L~jKx)S%  
appropriate                                       适当的，合适的； #_bSWV4  
征用，挪用 Z*|qbu)  
appropriate authorization                          适当的授权 ou@ P#:<B  
appropriateness of audit evidence                    审计证据的适当性 M-df Gk  
approval                                    批准，核准 ^25[%aJI  
assertion                                    (会计报表上的)认定；确认 8V(#S:G35  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 AcYL3  
asset                                                 资产，财产 1vQj` F  
asset restructuring                             资产重组 nNFZ77lg  
assignment of duties                                 职责的划分 |EaEd A@T  
assistant                                     助理，助理人员 i.Qy0  
associated company                                 联属公司，联营公司 *lIK? "mo  
association                                        联合，结合；协会，社团 G =+sW  
assumption                                       假设，假定 a[GlqaQy+-  
at a given date                                         在某一特定时日 @BN cIJk9  
attestation                                         鉴证，公证 l~M86 h  
attestation service                             鉴证服务 89'XOX
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audit adjustment                                审计调整 XoaBX2  
audit areas                                        审计领域 H{P"$zj`l  
audit conclusion                                审计结论 "rr,P0lgX  
audit effectiveness                             审计效果 d\V\,%&.  
audit efficiency                                  审计效率 g
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audit engagement letter                      审计业务约定书 <5~} !N X`  
audit evidence                                          审计证据 zKWcDbj  
audit fee                                    审计费 0%^m  
audit files                                          审计档案 iCIu]6  
audit findings                                     审计中发现的事项 S0~F$mP'  
audit implementation stage                        审计实施阶段 7b,u|F  
audit mark                                        审计标识 wYS,|=y  
audit materiality                                 审计重要性 W<3nF5!  
audit method                                     审计方法 4 |N&Y  
audit objective                                         审计目标，审计目的 QP?Z+P<  
audit of financial statements                      会计报表审计，财务报表审计 6;GL> ))'  
audit opinion                                     审计意见 !_cT_ WHty  
audit period                                      被审计期间，被审计年度 E#T-2^nD  
audit plan                                          审计计划 U&/Jh^Yy  
audit planning                                    编制审计计划，制定审计计划，审计计划 t HPC  
audit planning stage                                  审计计划阶段 !G#3jh:kiY  
audit procedure                                审计程序 d]k>7.  
audit programme                               审计程序表，具体审计计划 @M"h_Z1#  
audit report                                       审计报告 928szUo:  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 EpCUL@+  
audit report with a qualified opinion                 有保留意见的审计报告 d7u"Z5t  
audit report with an adverse opinion                否定意见的审计报告 mD)_quz.sk  
audit report with dual dates                      双重日期审计报告 $_l@k=  
audit reporting stage                                 审计报告阶段 1HBch]J  
audit responsibility                                   审计责任 ?(!$vqS`f(  
audit results                                      审计结果 2|#3rF  
audit risk                                          审计风险 >"S'R9t  
audit sampling                                          审计抽样 Mx-,:a9}  
audit sampling techniques                         审计抽样方法，审计抽样技术 Sj}@5 X6 C  
audit strategies                                  审计策略 <vA^%D<\~  
audit summary                                         审计总结，审计小结 ab' f:  
audit team                                         审计小组 fdzD6KZI  
audit test                                    审计测试 (6?pBdZ  
audit trail                                          审计轨迹 z1F[okLA  
audit work                                        审计工作 9QI\[lT&  
audit working paper                                 审计工作底稿 Vl?R?K=`~J  
audited financial statement                        审计会计报表，已审计财务报表 ^^%sPtp  
Auditing Guidelines (the～)                      审计规范指南 >0i?}  
auditing standards                             审计准则 RIM"MR9qe=  
audit-oriented working paper                          (审计)业务类工作底稿 #Qy*zU#9  
authorisation                                     授权 >GgX-SZ%  
authorisation of transaction                       交易的授权 w-|i8%X  
availability                                         可获得性 t4UKG&[a  
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balance                                      余额；差额；平衡 NwuME/C7#  
balance sheet                                    资产负债表 L$@^EENS  
bank                                                 银行 !/['wv@  
bank account                                    银行账户，银行户头 wI}5[m  
bank statement                                 银行对账单 ."PR Z,  
barter transaction                              易货交易，以物换物交易 j46fQ  
basis of audit                                    审计依据 -";'l@D=  
basis of preparation                                (会计报表的)编制基础 Jnm{i|6N  
book of account                               账目，账簿 (ZjIwA9>  
borrowing                                         借款，贷款，借债 I [0od+K  
branch                                              分支，分支机构，分店 n\.K:t[ :  
brought forward                                (账户余额等的)承上年，承上期，承上页 ^,b*.6t  
budget                                              预算 #* 
S0d1  
building                                      建筑物；大楼 M{:gc7%  
business conditions                                  业务情况，经营情况 >RBq&'f  
business licence                               (企业等的)营业执照 ]ODC+q1  
business relation                                业务关系 EUe2<G  
Yq#I# 2RD  

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