[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 Oh85*3  
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审计词汇英汉对照 zNTu j p  
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ability to continue as a going concern               持续经营能力 uT loj.  
acceptability                                     可接受性，可接受程度 8qLgB   
acceptable level of detection risk                     检查风险的可接受水平 wg~`Md  
acceptance of engagement                       接受委托 7CN[Z9Y^}  
accepting the engagement for the first time              首次接受委托 }4ju2K  
access to asset                                         对资产的接触 wLp t2b8S  
according to                                     根据，依据，依照 eBRP%<=>D  
account balance                                账户余额 JF\viMfR  
account for                                       对……进行会计处理，核算；解释 <R8Z[H:bV  
accounting                                        会计，会计学 PKs%-Uk  
accounting advisory serve                        会计咨询服务 2cL)sP}  
accounting firm                                 会计师事务所 M HB]'  
accounting information                      会计信息，会计资料 :pu{3-n.  
accounting period                             会计期间 ;l4\^E1  
accounting policies                                   会计政策 ^W05Z!}  
accounting professional bodies                 会计职业组织，会计职业团体 UN4)>\Y  
accounting records                                   会计记录 >o=p5#{  
accounting responsibility                           会计责任 Z|GkM5QH:  
accounting service                             会计服务 -Dm .z16  
accounting standards                                会计准则 e[dRHl  
Accounting Standards for Business Enterprises       企业会计准则 lH>XIEj  
accounting system                             会计系统 N9|.D.#MF  
accounting treatment                                会计处理 V-r<v1}M  
accuracy                                    准确性，精确性 #iDFGkK/  
additional audit procedures                      追加审计程序 >U/g*[>  
addressee                                         收件人，收信人 YY
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Administration of State-owned Assets  (the～)     国有资产管理局 "kg$s5o  
administrative laws and regulations                 行政法规 /8HO7E+5  
adverse impact                                 不利影响，负面影响  (t['  
adverse opinion                                反对意见
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advisory group                                  咨询组，顾问组 u\?u4  
agency fee                                        代理费，代理费用 LkB!:+v |B  
aggregate                                          总计，合计为…… }]?G"f t K  
alternation of document and record                 变造文件和记录 p>
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alternative audit procedures                      替代审计程序，备选审计程序 E-iBA(H  
amend                                              修改，修订 kweTK]mT  
amortisation                                      摊销 zL}hFmh  
analytical capacity                             分析能力 AAY UXY!  
analytical procedures                               分析性程序 wKbymmG  
annual financial statements                        年度会计报表，年度财务报表 @&B!P3{f  
appendix                                          附录，附表 {3Wc<&D C1  
applicable                                         适用的 3:#rFb  
applicable laws and regulations                 适用的法规 B'/ >Ax&  
application systems                                  应用系统 "?,6{\y,  
apply consistently                              一贯地执行，一贯地实施 v |2j~  
appropriate                                       适当的，合适的； ,O!aRvzap  
征用，挪用 =1[g`b  
appropriate authorization                          适当的授权 a $%[!vF  
appropriateness of audit evidence                    审计证据的适当性 ,?/<fxIY  
approval                                    批准，核准 ybO,~TQ  
assertion                                    (会计报表上的)认定；确认 2f4c;YS  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 wCmv/m  
asset                                                 资产，财产 j!)p NZW.<  
asset restructuring                             资产重组 59]9-1" +  
assignment of duties                                 职责的划分 8E[`H  
assistant                                     助理，助理人员 `%p6i| _Q  
associated company                                 联属公司，联营公司 3~la/$? p0  
association                                        联合，结合；协会，社团 .&xNJdsY  
assumption                                       假设，假定 f|0QN#$  
at a given date                                         在某一特定时日 r ngw6?`n-  
attestation                                         鉴证，公证 2GzpWV(  
attestation service                             鉴证服务 j@!}r|-T  
audit adjustment                                审计调整 RY<b]|  
audit areas                                        审计领域 ?!oa15  
audit conclusion                                审计结论 $SR]7GZ  
audit effectiveness                             审计效果 p]eD@3Wz  
audit efficiency                                  审计效率 ;~1JbP  
audit engagement letter                      审计业务约定书 +Bfi/>  
audit evidence                                          审计证据 v2sU$M  
audit fee                                    审计费 `1]9(xwhQ0  
audit files                                          审计档案 E ET 2|*}  
audit findings                                     审计中发现的事项 KK$A4`YoR  
audit implementation stage                        审计实施阶段 I9>*Yy5RNS  
audit mark                                        审计标识 T_T{c+,Zd$  
audit materiality                                 审计重要性 qTF>!o#\:  
audit method                                     审计方法 q(Q9FonU  
audit objective                                         审计目标，审计目的 x~eEaD5m%J  
audit of financial statements                      会计报表审计，财务报表审计 au*jMcq  
audit opinion                                     审计意见 qH"a!  
audit period                                      被审计期间，被审计年度 c O&9(.d  
audit plan                                          审计计划 ^mQfXfuL  
audit planning                                    编制审计计划，制定审计计划，审计计划 V0i$"|F+E  
audit planning stage                                  审计计划阶段 <vDm(-i3  
audit procedure                                审计程序 w-Fk&dC69  
audit programme                               审计程序表，具体审计计划 A!yLwkc:5  
audit report                                       审计报告 IOl"Xgn5  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 v19`7qgR(  
audit report with a qualified opinion                 有保留意见的审计报告 l.l~K%P'h  
audit report with an adverse opinion                否定意见的审计报告 ArK9E!`^  
audit report with dual dates                      双重日期审计报告 !yrHVc  
audit reporting stage                                 审计报告阶段 4V8wB}y7e  
audit responsibility                                   审计责任 =U2n"du  
audit results                                      审计结果 DU8LU*q'  
audit risk                                          审计风险 eCD,[At/  
audit sampling                                          审计抽样 *`T&Dlt'8  
audit sampling techniques                         审计抽样方法，审计抽样技术 GJPZ[bo  
audit strategies                                  审计策略 TVwYFX  
audit summary                                         审计总结，审计小结 ]{^vs'as \  
audit team                                         审计小组 c F]3gM  
audit test                                    审计测试 yG$@!*|  
audit trail                                          审计轨迹 A8GlE  
audit work                                        审计工作 U:hC!t:  
audit working paper                                 审计工作底稿  _Qc\v0%  
audited financial statement                        审计会计报表，已审计财务报表 y/eX(l<{  
Auditing Guidelines (the～)                      审计规范指南 . *xq =  
auditing standards                             审计准则 WEAXqDjM  
audit-oriented working paper                          (审计)业务类工作底稿 XtdLKYET  
authorisation                                     授权 tC-KW~&  
authorisation of transaction                       交易的授权 ZNeqsN{  
availability                                         可获得性 _!p3M3"$B  
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balance                                      余额；差额；平衡 f om"8iL1  
balance sheet                                    资产负债表 RQNi&zX/  
bank                                                 银行 5N<v'6&=  
bank account                                    银行账户，银行户头 RNtA4rC>#  
bank statement                                 银行对账单 !5t 3Y  
barter transaction                              易货交易，以物换物交易 Nn1^#kc  
basis of audit                                    审计依据 D
NBpIC5&6  
basis of preparation                                (会计报表的)编制基础 e/jM+%  
book of account                               账目，账簿 vK`h;  
borrowing                                         借款，贷款，借债 )m;qv'=!  
branch                                              分支，分支机构，分店 Fxx2vTV4ag  
brought forward                                (账户余额等的)承上年，承上期，承上页 :=v{inN  
budget                                              预算 ?Zp!AV  
building                                      建筑物；大楼 UyKG$6F?3  
business conditions                                  业务情况，经营情况 Nj&%xe>].  
business licence                               (企业等的)营业执照 tN> B$sv  
business relation                                业务关系 +Z2<spqG  
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