[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 6}Y#=}  
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审计词汇英汉对照 i`$*Ty"x  
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ability to continue as a going concern               持续经营能力 //<nr\oP  
acceptability                                     可接受性，可接受程度 ,.1Psz^U  
acceptable level of detection risk                     检查风险的可接受水平 QR0Q{}wbqU  
acceptance of engagement                       接受委托 "#oHYz3D  
accepting the engagement for the first time              首次接受委托 "z=SO1  
access to asset                                         对资产的接触 6WJ)by  
according to                                     根据，依据，依照 Z>Wg*sZy)  
account balance                                账户余额 7.#F,Ue_0T  
account for                                       对……进行会计处理，核算；解释 ,+{LYF  
accounting                                        会计，会计学 4'A!; ]:  
accounting advisory serve                        会计咨询服务 i||]V*5n  
accounting firm                                 会计师事务所 t+iHQfuP9A  
accounting information                      会计信息，会计资料 W_8wed:b  
accounting period                             会计期间 ;^%4Q
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accounting policies                                   会计政策 |pp*|v1t  
accounting professional bodies                 会计职业组织，会计职业团体 m6CI{Sa](l  
accounting records                                   会计记录 T iiWp!mX  
accounting responsibility                           会计责任 1\>^m  
accounting service                             会计服务 g^{@'}$  
accounting standards                                会计准则 tL) t"  i  
Accounting Standards for Business Enterprises       企业会计准则 ;J2zp*|  
accounting system                             会计系统 jQ  
accounting treatment                                会计处理 EYEnN  
accuracy                                    准确性，精确性 ~W+kiTsD?  
additional audit procedures                      追加审计程序 ~h85BF5  
addressee                                         收件人，收信人 5r8<7g:>C  
Administration of State-owned Assets  (the～)     国有资产管理局 D9 |n)f  
administrative laws and regulations                 行政法规 IrhA+)pdse  
adverse impact                                 不利影响，负面影响 zhRB,1iG  
adverse opinion                                反对意见 LNpup`>`  
advisory group                                  咨询组，顾问组 A}N?/{y)G  
agency fee                                        代理费，代理费用 1@R Db)<V  
aggregate                                          总计，合计为…… ,TN 2  
alternation of document and record                 变造文件和记录 Xudg2t)+K  
alternative audit procedures                      替代审计程序，备选审计程序 ua]o6GlO  
amend                                              修改，修订 4^~(Mh-Mw  
amortisation                                      摊销 X4E%2-m@'  
analytical capacity                             分析能力 _5# y06Q  
analytical procedures                               分析性程序 '~&X wZ&  
annual financial statements                        年度会计报表，年度财务报表 5^lxj~ F  
appendix                                          附录，附表 u\{ g(li-I  
applicable                                         适用的 !0@Yplj  
applicable laws and regulations                 适用的法规 }O^zl#  
application systems                                  应用系统 !&/{E [  
apply consistently                              一贯地执行，一贯地实施 ytoo~n  
appropriate                                       适当的，合适的； JB`\G =PiL  
征用，挪用 L=8<B=QT$  
appropriate authorization                          适当的授权 LBsluT  
appropriateness of audit evidence                    审计证据的适当性 HO%wHiv1X  
approval                                    批准，核准 B$!)YD;  
assertion                                    (会计报表上的)认定；确认 An"</;HU  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 af+IP_6 .  
asset                                                 资产，财产 ]<pjXVRt"  
asset restructuring                             资产重组 _m'Fr 7  
assignment of duties                                 职责的划分 Uo>]sNP~  
assistant                                     助理，助理人员 +W\f(/q0  
associated company                                 联属公司，联营公司 s 6zNV4  
association                                        联合，结合；协会，社团 [[F
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assumption                                       假设，假定 {{MRELipW  
at a given date                                         在某一特定时日 7MHKeLq  
attestation                                         鉴证，公证 {(wH Pzq  
attestation service                             鉴证服务 PGBQn#c<  
audit adjustment                                审计调整  %. ,=maA  
audit areas                                        审计领域 FPI;Jx6W'  
audit conclusion                                审计结论 5nO% Ke=  
audit effectiveness                             审计效果 R_7 d@FQ1  
audit efficiency                                  审计效率 ?zVL;gVWA  
audit engagement letter                      审计业务约定书
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audit evidence                                          审计证据 Y2SJ7  
audit fee                                    审计费 ;Q[mL(1:  
audit files                                          审计档案 U1RpLkibQ  
audit findings                                     审计中发现的事项 (%xwl  
audit implementation stage                        审计实施阶段 &c%g  
audit mark                                        审计标识 okv1K  
audit materiality                                 审计重要性 ~-
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audit method                                     审计方法 ^__Dd)(  
audit objective                                         审计目标，审计目的 h{p=WWK  
audit of financial statements                      会计报表审计，财务报表审计 +0q>fp_K(+  
audit opinion                                     审计意见 ";Rtiiu  
audit period                                      被审计期间，被审计年度 @u%_ 1  
audit plan                                          审计计划 BWuqo  
audit planning                                    编制审计计划，制定审计计划，审计计划 QC;^xG+W  
audit planning stage                                  审计计划阶段 F>[,zN  
audit procedure                                审计程序 o1Q7Th  
audit programme                               审计程序表，具体审计计划 a|=x5`h04~  
audit report                                       审计报告 3*)i g@e6  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 GF%314Xu  
audit report with a qualified opinion                 有保留意见的审计报告 ,gOOiB }  
audit report with an adverse opinion                否定意见的审计报告 ,|plWIl~  
audit report with dual dates                      双重日期审计报告 :2-pjkhiwY  
audit reporting stage                                 审计报告阶段 E7)=`kSl  
audit responsibility                                   审计责任 Za8#$`zq  
audit results                                      审计结果 x61U[/r  
audit risk                                          审计风险 hcbv;[bG  
audit sampling                                          审计抽样 ql?=(b;D  
audit sampling techniques                         审计抽样方法，审计抽样技术 pL%r,Y_^\x  
audit strategies                                  审计策略 yK2^Y]Ku?  
audit summary                                         审计总结，审计小结 {aJJ`t  
audit team                                         审计小组 qt^T6+faaQ  
audit test                                    审计测试 X>. NFB  
audit trail                                          审计轨迹 ;cz|ss=
  
audit work                                        审计工作 s)2fG\1  
audit working paper                                 审计工作底稿 Qtq fG{  
audited financial statement                        审计会计报表，已审计财务报表 `z t_7MD  
Auditing Guidelines (the～)                      审计规范指南  \qR %%S  
auditing standards                             审计准则 [.*;6y3  
audit-oriented working paper                          (审计)业务类工作底稿 FH%GIi  
authorisation                                     授权 X2i}vjkY  
authorisation of transaction                       交易的授权 BQ2wnGc  
availability                                         可获得性
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balance                                      余额；差额；平衡 @L:>! <  
balance sheet                                    资产负债表 GMZv RAui  
bank                                                 银行 h=_0+\%  
bank account                                    银行账户，银行户头 ^e>Wo7r  
bank statement                                 银行对账单 G
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barter transaction                              易货交易，以物换物交易 m7GR[MR  
basis of audit                                    审计依据 R &4Z*?S  
basis of preparation                                (会计报表的)编制基础 fb:j%1WF  
book of account                               账目，账簿 dG71*)<)t  
borrowing                                         借款，贷款，借债 #I3$3^0i#  
branch                                              分支，分支机构，分店 ^3FE\V/=  
brought forward                                (账户余额等的)承上年，承上期，承上页 5W@jfh)  
budget                                              预算 aCxE5
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building                                      建筑物；大楼 (%:>T Q(  
business conditions                                  业务情况，经营情况 dN}#2Bo=  
business licence                               (企业等的)营业执照 rf%7b8[v  
business relation                                业务关系 Yl$
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