[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 FI@kE19  
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审计词汇英汉对照 79uAsI2-Y  
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ability to continue as a going concern               持续经营能力 mUfA NlQ:  
acceptability                                     可接受性，可接受程度 )0\D1IFJ  
acceptable level of detection risk                     检查风险的可接受水平 WM0-F@_  
acceptance of engagement                       接受委托 ,V
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accepting the engagement for the first time              首次接受委托 F6ZL{2$k@  
access to asset                                         对资产的接触 1QbD]"=n  
according to                                     根据，依据，依照 [33=+Ca  
account balance                                账户余额 |[@v+koq  
account for                                       对……进行会计处理，核算；解释 &<Fw  
accounting                                        会计，会计学 C;YtMY:  
accounting advisory serve                        会计咨询服务 6
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accounting firm                                 会计师事务所 `^)oVs  
accounting information                      会计信息，会计资料 8aY}b($*ZI  
accounting period                             会计期间 l]L"Ex{  
accounting policies                                   会计政策 w x,gth*p  
accounting professional bodies                 会计职业组织，会计职业团体 ^V"
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accounting records                                   会计记录 ;vUw_M{P=)  
accounting responsibility                           会计责任 G)gPL]C0  
accounting service                             会计服务 { 3BWT  
accounting standards                                会计准则 'DUYf5nF  
Accounting Standards for Business Enterprises       企业会计准则 g{Hb3
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accounting system                             会计系统 zCrM~  
accounting treatment                                会计处理 '/fueku  
accuracy                                    准确性，精确性 bLC+73BjC  
additional audit procedures                      追加审计程序 Y+C6+I<3  
addressee                                         收件人，收信人 Np?/r}  
Administration of State-owned Assets  (the～)     国有资产管理局 yW;]J87*  
administrative laws and regulations                 行政法规 k^%F4d3z@C  
adverse impact                                 不利影响，负面影响 ={I( i6  
adverse opinion                                反对意见 HHZrovA#  
advisory group                                  咨询组，顾问组 Aj+0R?9tG  
agency fee                                        代理费，代理费用 T9A
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aggregate                                          总计，合计为…… `jT1R!$3F  
alternation of document and record                 变造文件和记录 8 5{@&T  
alternative audit procedures                      替代审计程序，备选审计程序 bKQ-PM&I/t  
amend                                              修改，修订 H,)2Ou-Wn  
amortisation                                      摊销 GC@U['  
analytical capacity                             分析能力 fRt&-z('  
analytical procedures                               分析性程序 |Gt]V`4  
annual financial statements                        年度会计报表，年度财务报表 }^PdW3O*m,  
appendix                                          附录，附表 ~./M5P!\  
applicable                                         适用的 !I Byv%m&\  
applicable laws and regulations                 适用的法规 {+ WI>3  
application systems                                  应用系统 mam(h{f$  
apply consistently                              一贯地执行，一贯地实施 G}`Hu_ [\)  
appropriate                                       适当的，合适的；
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appropriate authorization                          适当的授权 !%'c$U2  
appropriateness of audit evidence                    审计证据的适当性 IJ6&*t wT  
approval                                    批准，核准 $B@K  
assertion                                    (会计报表上的)认定；确认 <a=k"'0  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Gl5W4gW; &  
asset                                                 资产，财产 88+J(^y>  
asset restructuring                             资产重组 B3yp2tncj  
assignment of duties                                 职责的划分 BoXGoFn  
assistant                                     助理，助理人员 tkEup&
 
associated company                                 联属公司，联营公司 UzUt=s!^H  
association                                        联合，结合；协会，社团 xJ)vfo  
assumption                                       假设，假定 \E,Fe:/g  
at a given date                                         在某一特定时日 ;%Zn)etu  
attestation                                         鉴证，公证 }"AGX  
attestation service                             鉴证服务 _pR7sNeV  
audit adjustment                                审计调整 ?)XPY<  
audit areas                                        审计领域 |79n 1;+\?  
audit conclusion                                审计结论 1 =9 Kwd  
audit effectiveness                             审计效果 a\v@^4   
audit efficiency                                  审计效率 EXT_x q  
audit engagement letter                      审计业务约定书 )-d&XN7  
audit evidence                                          审计证据 N2`u ]*"0  
audit fee                                    审计费 #zw 'H9l  
audit files                                          审计档案 }aa ~@K<A  
audit findings                                     审计中发现的事项 df!n.&\y!  
audit implementation stage                        审计实施阶段 SK {ALe  
audit mark                                        审计标识 3gY4h*|`<  
audit materiality                                 审计重要性 qEB]Tj e[  
audit method                                     审计方法

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audit objective                                         审计目标，审计目的 x2H?B`5  
audit of financial statements                      会计报表审计，财务报表审计 H He~OxWg  
audit opinion                                     审计意见 6WX+p3Kv  
audit period                                      被审计期间，被审计年度 ""^.fh  
audit plan                                          审计计划 S t0AV.N1  
audit planning                                    编制审计计划，制定审计计划，审计计划 ejC== Fkc  
audit planning stage                                  审计计划阶段 GHo=)NTjy  
audit procedure                                审计程序 N}j^55M_]  
audit programme                               审计程序表，具体审计计划 $
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audit report                                       审计报告 gDjs:]/YR  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 zq&,KZ  
audit report with a qualified opinion                 有保留意见的审计报告 ~85Pgb<  
audit report with an adverse opinion                否定意见的审计报告 W]DZ
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audit report with dual dates                      双重日期审计报告 X?Mc"M  
audit reporting stage                                 审计报告阶段 '1yy&QUZq  
audit responsibility                                   审计责任 7ezf.[{R  
audit results                                      审计结果 vd'd@T  
audit risk                                          审计风险 e6WKZ~ vo  
audit sampling                                          审计抽样 xYCX}bksh  
audit sampling techniques                         审计抽样方法，审计抽样技术 Xm}~u?$3  
audit strategies                                  审计策略 ~#jD/  
audit summary                                         审计总结，审计小结 b_T?jCyW  
audit team                                         审计小组 GS4 HYF  
audit test                                    审计测试 BKQI|i  
audit trail                                          审计轨迹 _o-D},f*e  
audit work                                        审计工作 &r Lg/UEV-  
audit working paper                                 审计工作底稿 P 2;I0 !  
audited financial statement                        审计会计报表，已审计财务报表 t
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Auditing Guidelines (the～)                      审计规范指南 -(fvb  
auditing standards                             审计准则 7J@D})si  
audit-oriented working paper                          (审计)业务类工作底稿 vS|uN(a.P  
authorisation                                     授权 l ,T*b  
authorisation of transaction                       交易的授权 @dj2#
 
availability                                         可获得性 (C EXPf  
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balance                                      余额；差额；平衡 r*!sA5  
balance sheet                                    资产负债表 ,pz^8NJAI  
bank                                                 银行 `Vqpo/  
bank account                                    银行账户，银行户头 Y|iJO>_Uu=  
bank statement                                 银行对账单 j7)Xm,wI8  
barter transaction                              易货交易，以物换物交易 ?E?dg#yk  
basis of audit                                    审计依据 Qpc+1{BQ  
basis of preparation                                (会计报表的)编制基础 =@d IM  
book of account                               账目，账簿 s]
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borrowing                                         借款，贷款，借债 k~st;FO  
branch                                              分支，分支机构，分店 V_g9
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brought forward                                (账户余额等的)承上年，承上期，承上页 1MCHwX3/  
budget                                              预算 !`G7X  
building                                      建筑物；大楼 .V?i3  
business conditions                                  业务情况，经营情况 jK^'s6i#  
business licence                               (企业等的)营业执照 yjbqby7  
business relation                                业务关系 N+9`'n^x  
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