[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 bF G?mG:  
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审计词汇英汉对照 ,[N(XstI  
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ability to continue as a going concern               持续经营能力 fwx^?/5j  
acceptability                                     可接受性，可接受程度 (-;(wCEE  
acceptable level of detection risk                     检查风险的可接受水平 5D-as9k*  
acceptance of engagement                       接受委托 U7fNA7#x"  
accepting the engagement for the first time              首次接受委托 s LDEa  
access to asset                                         对资产的接触 ETH ($$M  
according to                                     根据，依据，依照 lpB:lRM  
account balance                                账户余额 A#Ga!a  
account for                                       对……进行会计处理，核算；解释 ME)='~E  
accounting                                        会计，会计学 :|&6x!  
accounting advisory serve                        会计咨询服务 U![$7k>,pr  
accounting firm                                 会计师事务所 vN]_/T+  
accounting information                      会计信息，会计资料 0%|)=T3Slu  
accounting period                             会计期间 \Lbwfd=  
accounting policies                                   会计政策 [ (3 %$?[  
accounting professional bodies                 会计职业组织，会计职业团体 ncVt(!c,e  
accounting records                                   会计记录 +|<bb8
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accounting responsibility                           会计责任 Mj2Dat`p9  
accounting service                             会计服务 5&A' +]  
accounting standards                                会计准则 "9X(.v0ze  
Accounting Standards for Business Enterprises       企业会计准则 x~IrqdmW  
accounting system                             会计系统 Uw5&.aqn.b  
accounting treatment                                会计处理 cJSwA&  
accuracy                                    准确性，精确性 J?E!\V&U  
additional audit procedures                      追加审计程序 _TJkYz$  
addressee                                         收件人，收信人 V'za
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Administration of State-owned Assets  (the～)     国有资产管理局 ]A+t@/k  
administrative laws and regulations                 行政法规 9 )[)07  
adverse impact                                 不利影响，负面影响 t"~X6o|R  
adverse opinion                                反对意见 8 t7r^[T  
advisory group                                  咨询组，顾问组 -nD}k  
agency fee                                        代理费，代理费用 =_6 Q26  
aggregate                                          总计，合计为…… eH*i_g'  
alternation of document and record                 变造文件和记录 ht+wi5b  
alternative audit procedures                      替代审计程序，备选审计程序 MCXt,`}[  
amend                                              修改，修订 %Zfh6Bl\X  
amortisation                                      摊销 &P*r66  
analytical capacity                             分析能力 YXF^4||j.c  
analytical procedures                               分析性程序 : .{d,)G  
annual financial statements                        年度会计报表，年度财务报表 8A*tpMV?J
 
appendix                                          附录，附表 4Pf"R~&[  
applicable                                         适用的 *y+K{ fM1  
applicable laws and regulations                 适用的法规 vZ6R>f  
application systems                                  应用系统 tp ky  
apply consistently                              一贯地执行，一贯地实施 RN&8dsreZp  
appropriate                                       适当的，合适的； <h~uGBS "  
征用，挪用 I;<__  
appropriate authorization                          适当的授权 l r~>!O  
appropriateness of audit evidence                    审计证据的适当性 \f]w'qiW5  
approval                                    批准，核准 Ir
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assertion                                    (会计报表上的)认定；确认 OzxiT +  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 !0Ak)Q]e'  
asset                                                 资产，财产 }\A0g}  
asset restructuring                             资产重组 _?$')P|  
assignment of duties                                 职责的划分 W3X;c*j  
assistant                                     助理，助理人员 IG%x(\V-e  
associated company                                 联属公司，联营公司 f7%g=0.F  
association                                        联合，结合；协会，社团 mEb`ET|  
assumption                                       假设，假定 ,oEAWNbgQ  
at a given date                                         在某一特定时日 M%!j\}2A  
attestation                                         鉴证，公证 20A:,pMb  
attestation service                             鉴证服务 {=Py|N\\t  
audit adjustment                                审计调整 '81Rwp  
audit areas                                        审计领域 ~jWp D7px  
audit conclusion                                审计结论 mndEB!b  
audit effectiveness                             审计效果 ~ihi!u%~}  
audit efficiency                                  审计效率 5a&gdqg]  
audit engagement letter                      审计业务约定书 \pI ,6$'  
audit evidence                                          审计证据 N>@.(f&w  
audit fee                                    审计费 1P BnGQYM  
audit files                                          审计档案 N B8Yn\{B  
audit findings                                     审计中发现的事项 )R@Y$*fm  
audit implementation stage                        审计实施阶段 "/hLZl  
audit mark                                        审计标识 dVJ9cJ9^  
audit materiality                                 审计重要性 eI-FJ/CJ  
audit method                                     审计方法 {PL,3EBG  
audit objective                                         审计目标，审计目的 X`]>J5  
audit of financial statements                      会计报表审计，财务报表审计 j{m{hVa  
audit opinion                                     审计意见 4LJ OT_  
audit period                                      被审计期间，被审计年度 :mdoGb$dr  
audit plan                                          审计计划 (+
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audit planning                                    编制审计计划，制定审计计划，审计计划 E/d\ebX|  
audit planning stage                                  审计计划阶段 ^<aj~0v  
audit procedure                                审计程序 Ds8x9v)^  
audit programme                               审计程序表，具体审计计划 \J6e/ G  
audit report                                       审计报告 |fn%!d`2  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Y~OyoNu2  
audit report with a qualified opinion                 有保留意见的审计报告 sJ_3tjs)  
audit report with an adverse opinion                否定意见的审计报告 /\pUA!G)BD  
audit report with dual dates                      双重日期审计报告 <.@w%rvG  
audit reporting stage                                 审计报告阶段 ggHl{cl)  
audit responsibility                                   审计责任 4DGKZh'm"  
audit results                                      审计结果 Ez>!%Hpn\  
audit risk                                          审计风险 <FvljKuq+  
audit sampling                                          审计抽样 kChCo0Q>
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audit sampling techniques                         审计抽样方法，审计抽样技术 1| xKb(_l  
audit strategies                                  审计策略 gf,[Gb Z  
audit summary                                         审计总结，审计小结 ~HBx5Cpi  
audit team                                         审计小组 tQ2S*]"f  
audit test                                    审计测试 R1:7]z0B  
audit trail                                          审计轨迹 WjBtL52  
audit work                                        审计工作 cdfnM%`>\  
audit working paper                                 审计工作底稿 Z Mf,3  
audited financial statement                        审计会计报表，已审计财务报表 rT{2  
Auditing Guidelines (the～)                      审计规范指南 1[". z{V3*  
auditing standards                             审计准则 uq]E^#^  
audit-oriented working paper                          (审计)业务类工作底稿 dQAo~]B  
authorisation                                     授权 @ ])}+4D(S  
authorisation of transaction                       交易的授权 \j vS`+  
availability                                         可获得性 9sB LC Z  
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balance                                      余额；差额；平衡 }An;)!>(nF  
balance sheet                                    资产负债表 `$r?^|T  
bank                                                 银行 #pMpGw$  
bank account                                    银行账户，银行户头 RgVg~?A@  
bank statement                                 银行对账单 Lor__ K  
barter transaction                              易货交易，以物换物交易 mp0!S  
basis of audit                                    审计依据 h56s~(?O  
basis of preparation                                (会计报表的)编制基础 aDX4}`u  
book of account                               账目，账簿 4"V6k4i5  
borrowing                                         借款，贷款，借债 UeS Pw Y  
branch                                              分支，分支机构，分店 V5]\|?=  
brought forward                                (账户余额等的)承上年，承上期，承上页  d|$-Sz  
budget                                              预算 ; 5!8LmZ0#  
building                                      建筑物；大楼 8
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business conditions                                  业务情况，经营情况 yc@:*Z  
business licence                               (企业等的)营业执照 ;DI"9  
business relation                                业务关系 !%G; t$U=M  
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