[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 a.@qGsIH  
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审计词汇英汉对照 a| 4~NL  
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ability to continue as a going concern               持续经营能力 W_`A"WdT.  
acceptability                                     可接受性，可接受程度 LD>\#q8a*  
acceptable level of detection risk                     检查风险的可接受水平 ytz SAbj  
acceptance of engagement                       接受委托 EH*o"N`!r  
accepting the engagement for the first time              首次接受委托 .8WXC   
access to asset                                         对资产的接触 _oFs #kW  
according to                                     根据，依据，依照 Rp9fO?ZjHt  
account balance                                账户余额 a4MZ
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account for                                       对……进行会计处理，核算；解释 T?Fcohz(  
accounting                                        会计，会计学 )$Mmn  
accounting advisory serve                        会计咨询服务 "O[j!fG8,  
accounting firm                                 会计师事务所 tK(g-u0N`(  
accounting information                      会计信息，会计资料 "2?l{4T\  
accounting period                             会计期间 Bux [6O%  
accounting policies                                   会计政策 X2|Y  
accounting professional bodies                 会计职业组织，会计职业团体 Iu@y(wyg  
accounting records                                   会计记录 @}-r&/#  
accounting responsibility                           会计责任 SOZPZUUEJ  
accounting service                             会计服务 laKuOx}  
accounting standards                                会计准则 5kypMHJm  
Accounting Standards for Business Enterprises       企业会计准则 b5G}3)'w  
accounting system                             会计系统 ;`YkMS`=W  
accounting treatment                                会计处理 mmXm\]r>4  
accuracy                                    准确性，精确性 v``-F(i$  
additional audit procedures                      追加审计程序 H( jXI  
addressee                                         收件人，收信人 fBn"kr;  
Administration of State-owned Assets  (the～)     国有资产管理局 wC_l@7t  
administrative laws and regulations                 行政法规 nl aM  
adverse impact                                 不利影响，负面影响 I` K$E/ns  
adverse opinion                                反对意见 }@1q @xU  
advisory group                                  咨询组，顾问组 /iC;%r1L  
agency fee                                        代理费，代理费用 >LC<O.  
aggregate                                          总计，合计为…… |{r$jZeE  
alternation of document and record                 变造文件和记录 }R[#?ty;]  
alternative audit procedures                      替代审计程序，备选审计程序 mW2,1}Jv  
amend                                              修改，修订 IP
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amortisation                                      摊销 _@mRb^  
analytical capacity                             分析能力 =J-5.0Q\_\  
analytical procedures                               分析性程序 TL$EV>Nr  
annual financial statements                        年度会计报表，年度财务报表 f
3j{VN  
appendix                                          附录，附表 %@a8P  
applicable                                         适用的 7?8wyk|x  
applicable laws and regulations                 适用的法规 w%AcG~`j!B  
application systems                                  应用系统 M->*{D@a  
apply consistently                              一贯地执行，一贯地实施 TGXa,A{  
appropriate                                       适当的，合适的； {GDmVWG0q  
征用，挪用 im} ?rY  
appropriate authorization                          适当的授权 1OLqL
 
appropriateness of audit evidence                    审计证据的适当性 3A:q7#m  
approval                                    批准，核准 s>k Uh  
assertion                                    (会计报表上的)认定；确认 &6 s) X  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 2kAx>R  
asset                                                 资产，财产 v
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asset restructuring                             资产重组 p.I.iAk%G^  
assignment of duties                                 职责的划分 @vL20O.  
assistant                                     助理，助理人员 G+xt5n.%  
associated company                                 联属公司，联营公司 Aa0b6?Jm  
association                                        联合，结合；协会，社团 d)cOhZy  
assumption                                       假设，假定 NjPDX>R\K  
at a given date                                         在某一特定时日 FGO[ |]7IN  
attestation                                         鉴证，公证 -K,-h[o  
attestation service                             鉴证服务 Jd\apBIf  
audit adjustment                                审计调整 _=ua6}Xp  
audit areas                                        审计领域 BqDKT  
audit conclusion                                审计结论 SG}V[Glk  
audit effectiveness                             审计效果 g4`Kp;}&'  
audit efficiency                                  审计效率 Djk C  
audit engagement letter                      审计业务约定书 ~DRmON5 M  
audit evidence                                          审计证据 ETp%s{8  
audit fee                                    审计费 6S6f\gAM  
audit files                                          审计档案 UYk>'\%H0  
audit findings                                     审计中发现的事项 b|Q)[y]  
audit implementation stage                        审计实施阶段 o1&:r
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audit mark                                        审计标识 Uv YF[@  
audit materiality                                 审计重要性 ?D,=37  
audit method                                     审计方法 0;S,tJg  
audit objective                                         审计目标，审计目的 J q{ 7R  
audit of financial statements                      会计报表审计，财务报表审计 }$MN|s  
audit opinion                                     审计意见 oH
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audit period                                      被审计期间，被审计年度 M/x>51<  
audit plan                                          审计计划 26X+ }^52  
audit planning                                    编制审计计划，制定审计计划，审计计划 lo%;aK  
audit planning stage                                  审计计划阶段 U
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audit procedure                                审计程序 Vpy 2\wZWb  
audit programme                               审计程序表，具体审计计划 ?USQlnr:R/  
audit report                                       审计报告 q-nSLE+_;  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 4Mk-2 Dx  
audit report with a qualified opinion                 有保留意见的审计报告 Y(cN}44  
audit report with an adverse opinion                否定意见的审计报告 9/+Nj/  
audit report with dual dates                      双重日期审计报告 Kp+CH7I*  
audit reporting stage                                 审计报告阶段 nJPyM/p  
audit responsibility                                   审计责任 1qV@qz  
audit results                                      审计结果 2G$SpfeIu  
audit risk                                          审计风险 eC5$#,HiC  
audit sampling                                          审计抽样 Z/rP"|EuQ  
audit sampling techniques                         审计抽样方法，审计抽样技术 l3N I$Zu  
audit strategies                                  审计策略 r{L4]|(utY  
audit summary                                         审计总结，审计小结 G-9iowS/A  
audit team                                         审计小组 0]D0{6x 8  
audit test                                    审计测试 ikE<=:pe  
audit trail                                          审计轨迹 e><5Pr
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audit work                                        审计工作 G=;k=oX(  
audit working paper                                 审计工作底稿 TO%dw^{_`  
audited financial statement                        审计会计报表，已审计财务报表 4f(Kt,0  
Auditing Guidelines (the～)                      审计规范指南 cYXM__  
auditing standards                             审计准则 .>z][2oz  
audit-oriented working paper                          (审计)业务类工作底稿 E}%hz*Q)(  
authorisation                                     授权 uEc<}pV  
authorisation of transaction                       交易的授权 $gBd <N9|c  
availability                                         可获得性 Y(.OF Q  
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balance                                      余额；差额；平衡 7d92Pe  
balance sheet                                    资产负债表 CK, 6ytB  
bank                                                 银行 q80S[au  
bank account                                    银行账户，银行户头 `jST  
bank statement                                 银行对账单 FKe,qTqa  
barter transaction                              易货交易，以物换物交易 zhY+x<-  
basis of audit                                    审计依据 1-RIN}CSd  
basis of preparation                                (会计报表的)编制基础 p4p@^@<>X  
book of account                               账目，账簿 ;S xFp  
borrowing                                         借款，贷款，借债 <F11m(  
branch                                              分支，分支机构，分店 1s1=rZ!  
brought forward                                (账户余额等的)承上年，承上期，承上页 sB69R:U;  
budget                                              预算 Scv#zuv_  
building                                      建筑物；大楼 LJoGpr8  
business conditions                                  业务情况，经营情况 \M'-O YH_[  
business licence                               (企业等的)营业执照 KR7@[
  
business relation                                业务关系 A.UUW  
a<]B B$~  

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