[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 5+giT5K*h  
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审计词汇英汉对照 T3wR0,  
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ability to continue as a going concern               持续经营能力 5|Vb)QBv%  
acceptability                                     可接受性，可接受程度 >aN@)=h}  
acceptable level of detection risk                     检查风险的可接受水平 t55CT6Se  
acceptance of engagement                       接受委托 CM8WI~  
accepting the engagement for the first time              首次接受委托 Iu%/~FgPj{  
access to asset                                         对资产的接触 S &cH1QZ  
according to                                     根据，依据，依照 gO_^{>2  
account balance                                账户余额 4hZ-^AL"(  
account for                                       对……进行会计处理，核算；解释 i1C]bUXA  
accounting                                        会计，会计学
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accounting advisory serve                        会计咨询服务 CK'Cf{S  
accounting firm                                 会计师事务所 hq(3%- 7&  
accounting information                      会计信息，会计资料 es&+5  
accounting period                             会计期间 k$3.FO"  
accounting policies                                   会计政策 )Q~Q.  
accounting professional bodies                 会计职业组织，会计职业团体 |0A n|18  
accounting records                                   会计记录 q{n~s=  
accounting responsibility                           会计责任 7u o4F=%  
accounting service                             会计服务 ,Lox?}t  
accounting standards                                会计准则 Ay"x<JB{U2  
Accounting Standards for Business Enterprises       企业会计准则 |`_TVzA  
accounting system                             会计系统 3 J%jD  
accounting treatment                                会计处理 `[57U,v  
accuracy                                    准确性，精确性 1QjrL@$>15  
additional audit procedures                      追加审计程序 LP#CA^*S  
addressee                                         收件人，收信人 5j,)}AYO  
Administration of State-owned Assets  (the～)     国有资产管理局 H*;J9{  
administrative laws and regulations                 行政法规 $?ke "  
adverse impact                                 不利影响，负面影响 S7~yRIjB  
adverse opinion                                反对意见 ~O|j*T  
advisory group                                  咨询组，顾问组 QO%>RG  
agency fee                                        代理费，代理费用 q2&&n6PYW  
aggregate                                          总计，合计为…… z8vFQO\I"  
alternation of document and record                 变造文件和记录 E5-8tHV   
alternative audit procedures                      替代审计程序，备选审计程序

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amend                                              修改，修订 5orA#B  
amortisation                                      摊销  2Np9*[C  
analytical capacity                             分析能力 |) THuE(  
analytical procedures                               分析性程序 hFylQfd  
annual financial statements                        年度会计报表，年度财务报表 $P4hNb  
appendix                                          附录，附表 0v+5&Jk  
applicable                                         适用的 LvhF@%(9J  
applicable laws and regulations                 适用的法规 3_vggK%  
application systems                                  应用系统 =xai 7iM  
apply consistently                              一贯地执行，一贯地实施 [ivJ&'vB  
appropriate                                       适当的，合适的； /0Zwgxt4?7  
征用，挪用 ]V><gZ  
appropriate authorization                          适当的授权 93[`1_q7\  
appropriateness of audit evidence                    审计证据的适当性 _aa3Qwx  
approval                                    批准，核准 78y4nRQ*  
assertion                                    (会计报表上的)认定；确认 n3~xiQ'  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 pZ OVD%  
asset                                                 资产，财产 Kd7OnU  
asset restructuring                             资产重组 gHYYxhW$  
assignment of duties                                 职责的划分 Kgk9p`C(  
assistant                                     助理，助理人员 ;y4 "wBX  
associated company                                 联属公司，联营公司 _pjpPS
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association                                        联合，结合；协会，社团 YC*S;q  
assumption                                       假设，假定 XW5r@
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at a given date                                         在某一特定时日 A-c3B+  
attestation                                         鉴证，公证 {3 zq.e{  
attestation service                             鉴证服务 tUz!]P2BUO  
audit adjustment                                审计调整 ~`8`kk8  
audit areas                                        审计领域 j31 Sc3vG  
audit conclusion                                审计结论 +!.=M 8[  
audit effectiveness                             审计效果 e?RHf_d3T-  
audit efficiency                                  审计效率 v<3i~a  
audit engagement letter                      审计业务约定书 ?Za1  b  
audit evidence                                          审计证据 }w"laZ*  
audit fee                                    审计费 vV8y_  
audit files                                          审计档案 VGq2ITg9eE  
audit findings                                     审计中发现的事项 b`18y cVME  
audit implementation stage                        审计实施阶段 ?}B_'NZ%  
audit mark                                        审计标识 oAvL?2  
audit materiality                                 审计重要性 [$-y8`~(  
audit method                                     审计方法  7 &l  
audit objective                                         审计目标，审计目的 p A1Tod  
audit of financial statements                      会计报表审计，财务报表审计 ]>*Z 1g;
  
audit opinion                                     审计意见 }3M\&}=8  
audit period                                      被审计期间，被审计年度 nyT
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audit plan                                          审计计划 6dq5f?w]  
audit planning                                    编制审计计划，制定审计计划，审计计划 AR/`]"'  
audit planning stage                                  审计计划阶段 gd/W8*NFR  
audit procedure                                审计程序 wQ4/eQ*  
audit programme                               审计程序表，具体审计计划 2Hy$SSH  
audit report                                       审计报告 H[!by) H  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 >E[cl\5$E  
audit report with a qualified opinion                 有保留意见的审计报告 @Je{;1  
audit report with an adverse opinion                否定意见的审计报告 80axsU^H0  
audit report with dual dates                      双重日期审计报告 E]_sl/`{od  
audit reporting stage                                 审计报告阶段 Tx],- U  
audit responsibility                                   审计责任 #LBZ%%v  
audit results                                      审计结果 /v=MGX@r  
audit risk                                          审计风险 V4ayewVX  
audit sampling                                          审计抽样 U*[/F)!  
audit sampling techniques                         审计抽样方法，审计抽样技术 Y/)>\  
audit strategies                                  审计策略 /':kJOk<[  
audit summary                                         审计总结，审计小结 F9-xp7T  
audit team                                         审计小组 *jf (TIU  
audit test                                    审计测试 q31swP  
audit trail                                          审计轨迹 M2vYOg`t:c  
audit work                                        审计工作 6S<J'9sE  
audit working paper                                 审计工作底稿 4}fG{B
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audited financial statement                        审计会计报表，已审计财务报表 hZc$`V=R  
Auditing Guidelines (the～)                      审计规范指南 [fO \1J  
auditing standards                             审计准则 uK3,V0 yz  
audit-oriented working paper                          (审计)业务类工作底稿 60^dzi!vs  
authorisation                                     授权 M (I 2M  
authorisation of transaction                       交易的授权 vKol@7%N  
availability                                         可获得性 v3
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balance                                      余额；差额；平衡 |;Jcf3
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balance sheet                                    资产负债表 ),dXaP[  
bank                                                 银行 J?u@' "u  
bank account                                    银行账户，银行户头 vMj"%  
bank statement                                 银行对账单 l9#M`x9  
barter transaction                              易货交易，以物换物交易 1r|'n aiZ  
basis of audit                                    审计依据 m~#98ZJ^  
basis of preparation                                (会计报表的)编制基础 k+&LOb7  
book of account                               账目，账簿 ` *h-j/M  
borrowing                                         借款，贷款，借债 qZCA16  
branch                                              分支，分支机构，分店 iI&J_Y{1a_  
brought forward                                (账户余额等的)承上年，承上期，承上页
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budget                                              预算 (A/ V(.!  
building                                      建筑物；大楼 l#V"14y  
business conditions                                  业务情况，经营情况 l;F3kA  
business licence                               (企业等的)营业执照 #R'm|En'  
business relation                                业务关系 bC)diC  
Da)9s %_4  

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