[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 3}Uae#oy  
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审计词汇英汉对照 /:C"n|P7Z  
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ability to continue as a going concern               持续经营能力 fZXd<Fg+  
acceptability                                     可接受性，可接受程度 (3=.3[  
acceptable level of detection risk                     检查风险的可接受水平 p2w/jJMD  
acceptance of engagement                       接受委托 !4-NbtT  
accepting the engagement for the first time              首次接受委托 /C3=-Hp  
access to asset                                         对资产的接触 r py`Wz/[  
according to                                     根据，依据，依照 ")ZHa qEB  
account balance                                账户余额 )3z.{.F  
account for                                       对……进行会计处理，核算；解释 /T*{Mo{B  
accounting                                        会计，会计学 :'.-*Ew  
accounting advisory serve                        会计咨询服务 M.H4ud  
accounting firm                                 会计师事务所 w;{k\=W3Ff  
accounting information                      会计信息，会计资料 O`rrg~6#  
accounting period                             会计期间 Gz^g!N[  
accounting policies                                   会计政策 574
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accounting professional bodies                 会计职业组织，会计职业团体 !tX14O~B-  
accounting records                                   会计记录 PP$Ig2Q  
accounting responsibility                           会计责任 +.[#C5  
accounting service                             会计服务 'pZ~3q  
accounting standards                                会计准则 m,]Tl;f  
Accounting Standards for Business Enterprises       企业会计准则 $c  f?`k  
accounting system                             会计系统 9lOUE  
accounting treatment                                会计处理 .r]n<  
accuracy                                    准确性，精确性 GTJ\APrH  
additional audit procedures                      追加审计程序 ${e(#bvGZ  
addressee                                         收件人，收信人 .{)b
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Administration of State-owned Assets  (the～)     国有资产管理局 Q;5aM%a`  
administrative laws and regulations                 行政法规 zgVpl p  
adverse impact                                 不利影响，负面影响 ,CwhpW\Y  
adverse opinion                                反对意见 p4(-  
advisory group                                  咨询组，顾问组 r}03&h~Hc&  
agency fee                                        代理费，代理费用 ]FQ4v.7  
aggregate                                          总计，合计为…… AB+Zc ]  
alternation of document and record                 变造文件和记录 Cg)#B+  
alternative audit procedures                      替代审计程序，备选审计程序 h7(twct  
amend                                              修改，修订 !YAkHrF`[0  
amortisation                                      摊销 OM2|c}]ZQ  
analytical capacity                             分析能力 0- FwHDxw  
analytical procedures                               分析性程序 f {^n<\Jh  
annual financial statements                        年度会计报表，年度财务报表 ; Sh|6  
appendix                                          附录，附表 6o6!Ol  
applicable                                         适用的 cF,u)+2b|6  
applicable laws and regulations                 适用的法规 [o|]>(tk  
application systems                                  应用系统 ~x>IN1Vci  
apply consistently                              一贯地执行，一贯地实施 =oiY' }%(i  
appropriate                                       适当的，合适的； j >0S3P,  
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appropriate authorization                          适当的授权 TvM{ Q
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appropriateness of audit evidence                    审计证据的适当性 g/VC$I!'  
approval                                    批准，核准 AGrGZ7p]  
assertion                                    (会计报表上的)认定；确认 TSE(K
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 |(y6O5Y.  
asset                                                 资产，财产 FKL}6W:  
asset restructuring                             资产重组 Ig$5Ui  
assignment of duties                                 职责的划分 VO+ +(G)  
assistant                                     助理，助理人员 VVCCPK^<  
associated company                                 联属公司，联营公司 ~V5k  
association                                        联合，结合；协会，社团 MY1 tYO  
assumption                                       假设，假定 {"4t`dM  
at a given date                                         在某一特定时日 `b9oH^}n j  
attestation                                         鉴证，公证 0ZPPt(7  
attestation service                             鉴证服务 swlxV@NQ  
audit adjustment                                审计调整 7e}p:Vfp  
audit areas                                        审计领域 u%ih7v!r\  
audit conclusion                                审计结论 EEa KT`/d  
audit effectiveness                             审计效果 I0)iC[s8;  
audit efficiency                                  审计效率 yu} 4L'e  
audit engagement letter                      审计业务约定书 =X+DC&]%!  
audit evidence                                          审计证据 |a^ydwb  
audit fee                                    审计费 XXe7w3x
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audit files                                          审计档案 :(I)+;M}P  
audit findings                                     审计中发现的事项 Xb6@;G"  
audit implementation stage                        审计实施阶段 jzzVZ% t  
audit mark                                        审计标识 B%'Np7  
audit materiality                                 审计重要性 mc9$"  
audit method                                     审计方法 Q5ohaxjF  
audit objective                                         审计目标，审计目的 %!YsSk,  
audit of financial statements                      会计报表审计，财务报表审计 R<JI  
audit opinion                                     审计意见 |#!25qAT  
audit period                                      被审计期间，被审计年度 ~
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audit plan                                          审计计划 t7)Y@gRy  
audit planning                                    编制审计计划，制定审计计划，审计计划 mHw1n=B  
audit planning stage                                  审计计划阶段 `{tykYwCLc  
audit procedure                                审计程序 _);1dcnR  
audit programme                               审计程序表，具体审计计划 Qy4AuMU2  
audit report                                       审计报告 |vEfE{  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 yfP&Q
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audit report with a qualified opinion                 有保留意见的审计报告 A$1pMG~as  
audit report with an adverse opinion                否定意见的审计报告 Mc@p~5!M  
audit report with dual dates                      双重日期审计报告 X*FK6,Y|(  
audit reporting stage                                 审计报告阶段 a#G7pZX/I}  
audit responsibility                                   审计责任 UDp"+nS  
audit results                                      审计结果 "q]v2t  
audit risk                                          审计风险 @h^5*M  
audit sampling                                          审计抽样 Do2y7,jv  
audit sampling techniques                         审计抽样方法，审计抽样技术 bM;tQ38*  
audit strategies                                  审计策略 v SWqOv$  
audit summary                                         审计总结，审计小结 LJI&j \  
audit team                                         审计小组 -AcQ_dS  
audit test                                    审计测试 vz@QGgQ9~2  
audit trail                                          审计轨迹 lG jdDqi  
audit work                                        审计工作 #2u-L~n  
audit working paper                                 审计工作底稿 =E |[8 U)  
audited financial statement                        审计会计报表，已审计财务报表 p8F|]6Z  
Auditing Guidelines (the～)                      审计规范指南 pRt )B`#  
auditing standards                             审计准则 RsrZ1dhPvV  
audit-oriented working paper                          (审计)业务类工作底稿 gB
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authorisation                                     授权 X}p4yR7'  
authorisation of transaction                       交易的授权 3c-ve$8u~  
availability                                         可获得性 eZg31.  
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balance                                      余额；差额；平衡 g:f0K2)\r:  
balance sheet                                    资产负债表 gvsS:4N"Nq  
bank                                                 银行 %iJ6;V4  
bank account                                    银行账户，银行户头 CWC*bkd5a  
bank statement                                 银行对账单 's&Vg09D,  
barter transaction                              易货交易，以物换物交易 R@"N{ [9  
basis of audit                                    审计依据 #2cH.`ty  
basis of preparation                                (会计报表的)编制基础 faMUd#o&  
book of account                               账目，账簿 kW-5H;>  
borrowing                                         借款，贷款，借债 R` X$@iM  
branch                                              分支，分支机构，分店 [ >vS+G  
brought forward                                (账户余额等的)承上年，承上期，承上页 z{ymVd0#  
budget                                              预算 lXB_ HDY  
building                                      建筑物；大楼 . X:{s,@  
business conditions                                  业务情况，经营情况 /Ee0S8!Z!1  
business licence                               (企业等的)营业执照 Odbjl[>k  
business relation                                业务关系 VN
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M{nz~W80  

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