[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 B<.ZW}#v  
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审计词汇英汉对照 oOLj? 0t  
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ability to continue as a going concern               持续经营能力 WFmW[< g  
acceptability                                     可接受性，可接受程度 mtLiS3Nk8  
acceptable level of detection risk                     检查风险的可接受水平 {XC[Ia6jtL  
acceptance of engagement                       接受委托 C0^r]^$Z  
accepting the engagement for the first time              首次接受委托 %Yg|QBm|  
access to asset                                         对资产的接触 0\k{v  
according to                                     根据，依据，依照 }:s.m8LC5n  
account balance                                账户余额 s|[qq7  
account for                                       对……进行会计处理，核算；解释 ! P$[$W  
accounting                                        会计，会计学 X #$l7I9H  
accounting advisory serve                        会计咨询服务 bq8h?Q  
accounting firm                                 会计师事务所 Hh&qjf  
accounting information                      会计信息，会计资料 Aeq ^s  
accounting period                             会计期间 "d0D8B7HI@  
accounting policies                                   会计政策 F{ C2% s#  
accounting professional bodies                 会计职业组织，会计职业团体 u{sb ^cmy  
accounting records                                   会计记录 tu;Pm4q7  
accounting responsibility                           会计责任 On[yL$?  
accounting service                             会计服务 4)XB3$<  
accounting standards                                会计准则 (*T$:/zIS  
Accounting Standards for Business Enterprises       企业会计准则 Nn?$}
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accounting system                             会计系统 {=,I>w]T|W  
accounting treatment                                会计处理 ]T.+(\I  
accuracy                                    准确性，精确性 [4yw? U  
additional audit procedures                      追加审计程序 /z}b1m+  
addressee                                         收件人，收信人
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Administration of State-owned Assets  (the～)     国有资产管理局 mM{cH=  
administrative laws and regulations                 行政法规 Vkf{dHjW  
adverse impact                                 不利影响，负面影响 ZC^NhgX  
adverse opinion                                反对意见 }YM[aq?6  
advisory group                                  咨询组，顾问组 HHs!6`R$0c  
agency fee                                        代理费，代理费用 Bf[`o<c  
aggregate                                          总计，合计为…… #D ]CuSi  
alternation of document and record                 变造文件和记录 u&o$2 '8  
alternative audit procedures                      替代审计程序，备选审计程序 mwZ)PySm)  
amend                                              修改，修订 :FmH=pI!=  
amortisation                                      摊销 h$6~3^g:P  
analytical capacity                             分析能力 .Ep&O#  
analytical procedures                               分析性程序 s+=':Gcb(C  
annual financial statements                        年度会计报表，年度财务报表 i If?K%M7  
appendix                                          附录，附表 L7.SH#m  
applicable                                         适用的 $e u I  
applicable laws and regulations                 适用的法规 'C>sYSL  
application systems                                  应用系统 }iUpBn  
apply consistently                              一贯地执行，一贯地实施 rP!GS _RG  
appropriate                                       适当的，合适的； Pl2eDv-y  
征用，挪用 @a 7U0$,O#  
appropriate authorization                          适当的授权 &zP>pQr`#  
appropriateness of audit evidence                    审计证据的适当性 )dJx82" l  
approval                                    批准，核准 *=T(ncR['  
assertion                                    (会计报表上的)认定；确认 :s-9@Yl|  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 V"}Jsr  
asset                                                 资产，财产 &$l#0?Kc^  
asset restructuring                             资产重组 8 tIy"5  
assignment of duties                                 职责的划分 9}4~3_gv;M  
assistant                                     助理，助理人员 ~zWLqnS}  
associated company                                 联属公司，联营公司 >Ml5QO$*.q  
association                                        联合，结合；协会，社团 M0KU}h  
assumption                                       假设，假定 -_O jiQR  
at a given date                                         在某一特定时日 v?%vB#A^  
attestation                                         鉴证，公证 1i)3!fH0:  
attestation service                             鉴证服务
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audit adjustment                                审计调整 )V_;]9<wt  
audit areas                                        审计领域 _,d<9 Y)  
audit conclusion                                审计结论 1<*U:W $g  
audit effectiveness                             审计效果 $3%+N|L  
audit efficiency                                  审计效率 ojA!!Ru  
audit engagement letter                      审计业务约定书 }Fo
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audit evidence                                          审计证据 !?+q7U  
audit fee                                    审计费 j"VDqDDz  
audit files                                          审计档案 K%Bz6 ~  
audit findings                                     审计中发现的事项 ovDPnf(  
audit implementation stage                        审计实施阶段 n.C5w8f  
audit mark                                        审计标识 /?Mr2!3N  
audit materiality                                 审计重要性 :)&vf<JL  
audit method                                     审计方法 6GqC]rd*:  
audit objective                                         审计目标，审计目的 VYt<j<ba  
audit of financial statements                      会计报表审计，财务报表审计 ibG>|hV  
audit opinion                                     审计意见 (Q8r2*L  
audit period                                      被审计期间，被审计年度 wkV'']= Xg  
audit plan                                          审计计划 GJs~aRiz  
audit planning                                    编制审计计划，制定审计计划，审计计划 <td]k%*+  
audit planning stage                                  审计计划阶段 5OX[)Li  
audit procedure                                审计程序  _-9cGm v  
audit programme                               审计程序表，具体审计计划 )+w1nw|m  
audit report                                       审计报告 :M<] 6o  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 aUA)p}/:  
audit report with a qualified opinion                 有保留意见的审计报告 a#& ( i  
audit report with an adverse opinion                否定意见的审计报告 \<G"9w  
audit report with dual dates                      双重日期审计报告 A r>BL2@  
audit reporting stage                                 审计报告阶段 <iGW~COd  
audit responsibility                                   审计责任 Wcm8,?*  
audit results                                      审计结果 5K)_w:U X  
audit risk                                          审计风险 j]vEo~Bbh  
audit sampling                                          审计抽样 ;Me*#/  
audit sampling techniques                         审计抽样方法，审计抽样技术 7q5*grm  
audit strategies                                  审计策略 AYpvGl'  
audit summary                                         审计总结，审计小结 0r8Wv,7Bo  
audit team                                         审计小组 bX`Gv+  
audit test                                    审计测试 ='m%Iq7X  
audit trail                                          审计轨迹 vAq j4:j  
audit work                                        审计工作 EbVva{;#$;  
audit working paper                                 审计工作底稿 DH.UJ+  
audited financial statement                        审计会计报表，已审计财务报表
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Auditing Guidelines (the～)                      审计规范指南 2i1xSKRYrD  
auditing standards                             审计准则 5 C^@w
 
audit-oriented working paper                          (审计)业务类工作底稿 %H2ios[UO  
authorisation                                     授权 G.v(2~QFd  
authorisation of transaction                       交易的授权 m]vV.pwv  
availability                                         可获得性 >}W[>WReI  
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balance                                      余额；差额；平衡 ?:-:m'jdU  
balance sheet                                    资产负债表 RVLVY:h|F  
bank                                                 银行 B&0W P5OF  
bank account                                    银行账户，银行户头 4l68+  
bank statement                                 银行对账单  KLE)+|  
barter transaction                              易货交易，以物换物交易 cDE5/!  
basis of audit                                    审计依据 D|Wlq~IpQ  
basis of preparation                                (会计报表的)编制基础 `|nCnT'  
book of account                               账目，账簿 v\@ RwtP  
borrowing                                         借款，贷款，借债 uoe Zb=<  
branch                                              分支，分支机构，分店 VuH ->  
brought forward                                (账户余额等的)承上年，承上期，承上页 8N?D1;F;  
budget                                              预算 7]ysvSM  
building                                      建筑物；大楼 /]MelW  
business conditions                                  业务情况，经营情况 |D%mWQng  
business licence                               (企业等的)营业执照 ~1[n@{*:(  
business relation                                业务关系 nJ xO.wWE  


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