[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 ~x"79=!W  
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审计词汇英汉对照 je4&'vyU  
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ability to continue as a going concern               持续经营能力 V )k, 9=  
acceptability                                     可接受性，可接受程度 @:9fS  
acceptable level of detection risk                     检查风险的可接受水平 rDX'oP:  
acceptance of engagement                       接受委托 BemkCj
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accepting the engagement for the first time              首次接受委托 LIC~Kehi  
access to asset                                         对资产的接触 j& iL5J;  
according to                                     根据，依据，依照 F ssEs!#  
account balance                                账户余额 ]}7rWs[|1  
account for                                       对……进行会计处理，核算；解释 gQ=POJ=G  
accounting                                        会计，会计学 36x:(-GFq  
accounting advisory serve                        会计咨询服务 ]es LAo  
accounting firm                                 会计师事务所 qf`xH"$  
accounting information                      会计信息，会计资料 h+~df(S.  
accounting period                             会计期间 :n9xH  
accounting policies                                   会计政策 w<e;rKr  
accounting professional bodies                 会计职业组织，会计职业团体 TUUE(sLA  
accounting records                                   会计记录 5f'g3'  
accounting responsibility                           会计责任 xY'qm8V  
accounting service                             会计服务 `m3QT3B  
accounting standards                                会计准则 N@*wi"Q  
Accounting Standards for Business Enterprises       企业会计准则 uy _i{Y|  
accounting system                             会计系统 3E}NiD\V}  
accounting treatment                                会计处理 `XSc >  
accuracy                                    准确性，精确性 cia-OVX  
additional audit procedures                      追加审计程序 Cz@FZb8  
addressee                                         收件人，收信人 /;NE]{K  
Administration of State-owned Assets  (the～)     国有资产管理局 f\);HJbg  
administrative laws and regulations                 行政法规 #} ~p^ 0  
adverse impact                                 不利影响，负面影响 iSr`fQw#  
adverse opinion                                反对意见 [s{r$!Gl  
advisory group                                  咨询组，顾问组 Z1$];Q\cX  
agency fee                                        代理费，代理费用 +'['HQ)  
aggregate                                          总计，合计为…… Cld<D5\|f+  
alternation of document and record                 变造文件和记录 [j}7@Mr`\  
alternative audit procedures                      替代审计程序，备选审计程序 g"]<J&  
amend                                              修改，修订 lIVxW+  
amortisation                                      摊销 e(w/m(!Wny  
analytical capacity                             分析能力 hK39_A-  
analytical procedures                               分析性程序 4Wla&yy  
annual financial statements                        年度会计报表，年度财务报表 )'!ml  
appendix                                          附录，附表 mvTyx7h=  
applicable                                         适用的 ri<'-wi  
applicable laws and regulations                 适用的法规 A?
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application systems                                  应用系统 `[@^m5?b-  
apply consistently                              一贯地执行，一贯地实施 ~+<xFi  
appropriate                                       适当的，合适的； #K#Mv/  
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appropriate authorization                          适当的授权 N$%61GiulT  
appropriateness of audit evidence                    审计证据的适当性 Q&upxE4 -~  
approval                                    批准，核准
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assertion                                    (会计报表上的)认定；确认 YO(:32S  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 o9 i#N  
asset                                                 资产，财产 *"ykTqa  
asset restructuring                             资产重组 9eGCBVW:*  
assignment of duties                                 职责的划分 h7EUIlh"  
assistant                                     助理，助理人员 pymx\Hd,  
associated company                                 联属公司，联营公司 2~M;L&9-  
association                                        联合，结合；协会，社团 DhWWN>I  
assumption                                       假设，假定
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at a given date                                         在某一特定时日 *9dV/TT~f[  
attestation                                         鉴证，公证 cB
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attestation service                             鉴证服务 q8?
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audit adjustment                                审计调整 XhE$&Ff  
audit areas                                        审计领域 Mr=}B6`  
audit conclusion                                审计结论 r T flk  
audit effectiveness                             审计效果 _b0S  
audit efficiency                                  审计效率 /[Bl  
audit engagement letter                      审计业务约定书 QJ a4R  
audit evidence                                          审计证据 n5egKAgA  
audit fee                                    审计费 'f-
  
audit files                                          审计档案 M)"]$TM  
audit findings                                     审计中发现的事项 Ii~; d3.  
audit implementation stage                        审计实施阶段 zP:~O  
audit mark                                        审计标识 FgOU e  
audit materiality                                 审计重要性 5ys#L&q'Z  
audit method                                     审计方法 M8^.19q;  
audit objective                                         审计目标，审计目的 _x\-!&[p  
audit of financial statements                      会计报表审计，财务报表审计 #"Eks79s  
audit opinion                                     审计意见 pXP
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audit period                                      被审计期间，被审计年度 J16= !q()  
audit plan                                          审计计划 tL S<0  
audit planning                                    编制审计计划，制定审计计划，审计计划 {A]k%74-a  
audit planning stage                                  审计计划阶段 z}>4,d  
audit procedure                                审计程序 0\5M^:8i3  
audit programme                               审计程序表，具体审计计划  ]`zjRRd  
audit report                                       审计报告 "H5&3sF2  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ATMc`z:5T  
audit report with a qualified opinion                 有保留意见的审计报告 j7@!J7S  
audit report with an adverse opinion                否定意见的审计报告 <\, & :<  
audit report with dual dates                      双重日期审计报告 7<EJo$-j  
audit reporting stage                                 审计报告阶段 @+?+6sS  
audit responsibility                                   审计责任 qs!>tw  
audit results                                      审计结果 W *YW6  
audit risk                                          审计风险 j';n8|Y9  
audit sampling                                          审计抽样 $Q8P@L)[  
audit sampling techniques                         审计抽样方法，审计抽样技术 '"`  Lv/  
audit strategies                                  审计策略 4id3P{aU  
audit summary                                         审计总结，审计小结 T(Y}V[0+  
audit team                                         审计小组 Rr+qgt;f5  
audit test                                    审计测试 PSW#^o  
audit trail                                          审计轨迹 L3B8IDq  
audit work                                        审计工作 d@-wi%,^  
audit working paper                                 审计工作底稿 _/|8%])  
audited financial statement                        审计会计报表，已审计财务报表 gWFL  
Auditing Guidelines (the～)                      审计规范指南 rW:iBq  
auditing standards                             审计准则 qPsyqn?Y|  
audit-oriented working paper                          (审计)业务类工作底稿 X !T|07#c  
authorisation                                     授权 &}zRH}s;  
authorisation of transaction                       交易的授权 UUl*f!&
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availability                                         可获得性 wX-RQ[2X  
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balance                                      余额；差额；平衡 *I=_*LoG2  
balance sheet                                    资产负债表 4$%`Qh>yA  
bank                                                 银行 S\B5&W  
bank account                                    银行账户，银行户头 q^u1z|'Z  
bank statement                                 银行对账单 c
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barter transaction                              易货交易，以物换物交易 e@[9C(5E"  
basis of audit                                    审计依据 LPq2+:JpS  
basis of preparation                                (会计报表的)编制基础 kfVZ=`p}  
book of account                               账目，账簿 4w@v#H@  
borrowing                                         借款，贷款，借债 ?Rlgv5P !  
branch                                              分支，分支机构，分店 q;p.wEbr4U  
brought forward                                (账户余额等的)承上年，承上期，承上页 5+`=t07^et  
budget                                              预算 gk"mr_03  
building                                      建筑物；大楼 {U(Bfe^a,  
business conditions                                  业务情况，经营情况 u-lrTa""z  
business licence                               (企业等的)营业执照 j\
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business relation                                业务关系 jUYF.K&  

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