[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 g~BoFc.V2~  
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审计词汇英汉对照 _/S?#   
  
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ability to continue as a going concern               持续经营能力 $ n,Z  
acceptability                                     可接受性，可接受程度 <`!PCuR  
acceptable level of detection risk                     检查风险的可接受水平 mR8W]'gl.L  
acceptance of engagement                       接受委托 W23]Bx  
accepting the engagement for the first time              首次接受委托 KOg?FmD  
access to asset                                         对资产的接触 !;6Jng%  
according to                                     根据，依据，依照 4wi(?  
account balance                                账户余额 r-kMLw/)  
account for                                       对……进行会计处理，核算；解释 577:u<Yt  
accounting                                        会计，会计学 X%bFN  
accounting advisory serve                        会计咨询服务 Qp2I[Ioz3  
accounting firm                                 会计师事务所 ES<{4<Kpx  
accounting information                      会计信息，会计资料 5efxEt>U  
accounting period                             会计期间 N~pIC2Woo  
accounting policies                                   会计政策 }X;U|]d  
accounting professional bodies                 会计职业组织，会计职业团体 $|KaBx1  
accounting records                                   会计记录 hF3&i=;.  
accounting responsibility                           会计责任 Jdy<w&S  
accounting service                             会计服务 G5D2oQa=8  
accounting standards                                会计准则 k>
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Accounting Standards for Business Enterprises       企业会计准则 #Fu>|2F|  
accounting system                             会计系统 F8e<}v&7R  
accounting treatment                                会计处理 #a| L3zR5v  
accuracy                                    准确性，精确性 o5\b'hR*#  
additional audit procedures                      追加审计程序 3`HnLD/  
addressee                                         收件人，收信人 `(0LK%w  
Administration of State-owned Assets  (the～)     国有资产管理局 kl1Y] ?z}  
administrative laws and regulations                 行政法规 WxbsD S;  
adverse impact                                 不利影响，负面影响 9kKnAf4Z  
adverse opinion                                反对意见  ni  
advisory group                                  咨询组，顾问组 G6K  <  
agency fee                                        代理费，代理费用 w:o-klKXY  
aggregate                                          总计，合计为…… ,jy*1Hjd  
alternation of document and record                 变造文件和记录 +:6Ii9GN  
alternative audit procedures                      替代审计程序，备选审计程序 iA!7E;o  
amend                                              修改，修订 t ]c{c#N/  
amortisation                                      摊销 E?PGu!&u  
analytical capacity                             分析能力 JO@Bf  
analytical procedures                               分析性程序 %;z((3F  
annual financial statements                        年度会计报表，年度财务报表 ~ un%4]U  
appendix                                          附录，附表 J N
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applicable                                         适用的 ,pq{& A  
applicable laws and regulations                 适用的法规 {OT:3SS7  
application systems                                  应用系统 SW(q$i  
apply consistently                              一贯地执行，一贯地实施 ,`td@Y  
appropriate                                       适当的，合适的； Aox3s?  
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appropriate authorization                          适当的授权 1xnLB>jP#  
appropriateness of audit evidence                    审计证据的适当性 v| z08\a[  
approval                                    批准，核准 SC#sax4N!=  
assertion                                    (会计报表上的)认定；确认 0"xPX#Cvj  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 km: nE: |  
asset                                                 资产，财产 F5gObIJtuY  
asset restructuring                             资产重组 S"snB/  
assignment of duties                                 职责的划分 {bF1\S]2  
assistant                                     助理，助理人员 tUE'K.-  
associated company                                 联属公司，联营公司 v4*rPGv  
association                                        联合，结合；协会，社团 BOf1J1  
assumption                                       假设，假定 ]_*S~'
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at a given date                                         在某一特定时日 h`MdKX$  
attestation                                         鉴证，公证 IGj`_a   
attestation service                             鉴证服务 PfW|77  
audit adjustment                                审计调整 NB8&   
audit areas                                        审计领域 9w;?-  
audit conclusion                                审计结论 Uhh l3%p  
audit effectiveness                             审计效果 F=@i6ERi  
audit efficiency                                  审计效率 ),@f6](  
audit engagement letter                      审计业务约定书 ){Mu~P  
audit evidence                                          审计证据 Kf7WcJ4b  
audit fee                                    审计费 b_$1f>  
audit files                                          审计档案 +1{fzb>9_  
audit findings                                     审计中发现的事项 z>vtE V))  
audit implementation stage                        审计实施阶段 X=p"5hhfn  
audit mark                                        审计标识 &hZwZgV+3  
audit materiality                                 审计重要性 WXUkuO  
audit method                                     审计方法 `U`#I,Ln[  
audit objective                                         审计目标，审计目的 K <`>O, F  
audit of financial statements                      会计报表审计，财务报表审计 0.(<'!"y  
audit opinion                                     审计意见 |ek ak{js  
audit period                                      被审计期间，被审计年度 32XS`Z  
audit plan                                          审计计划 b#Kq[}  
audit planning                                    编制审计计划，制定审计计划，审计计划 *FgJ|y6gk  
audit planning stage                                  审计计划阶段 @Gjny BJ  
audit procedure                                审计程序 vahoSc;sw  
audit programme                               审计程序表，具体审计计划 OHp5z? z  
audit report                                       审计报告 z[!x:# q8`  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 )3E,D~1e%  
audit report with a qualified opinion                 有保留意见的审计报告 QocQowz
 
audit report with an adverse opinion                否定意见的审计报告 2:v< qX  
audit report with dual dates                      双重日期审计报告 |KG&HNfP-  
audit reporting stage                                 审计报告阶段 66ohmP@04Z  
audit responsibility                                   审计责任 Q .RO  
audit results                                      审计结果 ` ti8-  
audit risk                                          审计风险 -Wo15O"  
audit sampling                                          审计抽样 VQ |^   
audit sampling techniques                         审计抽样方法，审计抽样技术 $iMC/Kym  
audit strategies                                  审计策略 9Vh
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audit summary                                         审计总结，审计小结 f~\Xg7<  
audit team                                         审计小组 .|]IwyD &  
audit test                                    审计测试 - zC]^Ho@  
audit trail                                          审计轨迹 12gw#J/)9h  
audit work                                        审计工作 e@ oWwhpE  
audit working paper                                 审计工作底稿 .H;B=nd*  
audited financial statement                        审计会计报表，已审计财务报表 X8 qIia  
Auditing Guidelines (the～)                      审计规范指南 >[3X]n,0  
auditing standards                             审计准则 xdF guV8  
audit-oriented working paper                          (审计)业务类工作底稿 6v47 QW|'  
authorisation                                     授权 ePA;:8)_j  
authorisation of transaction                       交易的授权 8M
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availability                                         可获得性 yq*JdTF  
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balance                                      余额；差额；平衡 )/%S=c  
balance sheet                                    资产负债表 A@ VaaX  
bank                                                 银行 ^5

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bank account                                    银行账户，银行户头 !C`20,U  
bank statement                                 银行对账单 1_3?R}$Wl  
barter transaction                              易货交易，以物换物交易 .Ty,_3+{#p  
basis of audit                                    审计依据 ks:{TA27  
basis of preparation                                (会计报表的)编制基础 ?`. XK}  
book of account                               账目，账簿 v ($L  
borrowing                                         借款，贷款，借债 8-A|C< "  
branch                                              分支，分支机构，分店 |\{Nfm=:%  
brought forward                                (账户余额等的)承上年，承上期，承上页 P6HGs? *  
budget                                              预算 IK?]PmN4}  
building                                      建筑物；大楼 nEVbfNo0  
business conditions                                  业务情况，经营情况 84Zgo=P}  
business licence                               (企业等的)营业执照 'G Y/Q5  
business relation                                业务关系 WZ"W]Jyy{  
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