[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 w*\)]bTs  
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审计词汇英汉对照 ;la(Q~#  
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A |4ONGU*`E  
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ability to continue as a going concern               持续经营能力 K7U`  
acceptability                                     可接受性，可接受程度 vX/~34o]\  
acceptable level of detection risk                     检查风险的可接受水平 %j{gZ
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acceptance of engagement                       接受委托 r;I3N+  
accepting the engagement for the first time              首次接受委托 $iupzVrro  
access to asset                                         对资产的接触 f9X*bEl9;`  
according to                                     根据，依据，依照 !1w=_  
account balance                                账户余额 50Pz+:  
account for                                       对……进行会计处理，核算；解释 !imm17XQ\  
accounting                                        会计，会计学 \C~Y  
accounting advisory serve                        会计咨询服务 aQ46e
uth  
accounting firm                                 会计师事务所 FF)F%o+:w  
accounting information                      会计信息，会计资料 /mo
4Q?^  
accounting period                             会计期间 rpQB# Pz  
accounting policies                                   会计政策 11Pm lzy  
accounting professional bodies                 会计职业组织，会计职业团体 9JJ(KY  
accounting records                                   会计记录 =Y?M#3P.I  
accounting responsibility                           会计责任 w=e~ M  
accounting service                             会计服务 `N]!-=o  
accounting standards                                会计准则 <Gr{h>b  
Accounting Standards for Business Enterprises       企业会计准则 8{(;s$H~  
accounting system                             会计系统 
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accounting treatment                                会计处理 I+kDx=T!  
accuracy                                    准确性，精确性 )$]_;JFr  
additional audit procedures                      追加审计程序 q1.w8$  
addressee                                         收件人，收信人 O*`]
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Administration of State-owned Assets  (the～)     国有资产管理局 q6%jCt2'  
administrative laws and regulations                 行政法规 4b,N"w{v  
adverse impact                                 不利影响，负面影响 #t>w)`bA
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adverse opinion                                反对意见 =*~]lz__M  
advisory group                                  咨询组，顾问组 )F8G q,  
agency fee                                        代理费，代理费用 =3_I;Lw  
aggregate                                          总计，合计为…… ,mx>)}l95  
alternation of document and record                 变造文件和记录 &S>m+m'  
alternative audit procedures                      替代审计程序，备选审计程序 %J5zfNe)&  
amend                                              修改，修订 KtG|m'\D  
amortisation                                      摊销 V{HP8f91  
analytical capacity                             分析能力 Rjqeuyj:  
analytical procedures                               分析性程序 f-E]!\Pg  
annual financial statements                        年度会计报表，年度财务报表 C1:efa<wV  
appendix                                          附录，附表 t5\~Z}G8  
applicable                                         适用的 oe=^CeW"  
applicable laws and regulations                 适用的法规 3<88j&9  
application systems                                  应用系统 +ng8!k  
apply consistently                              一贯地执行，一贯地实施 t,gKN^P_  
appropriate                                       适当的，合适的； %oJ_,m_(  
征用，挪用 @{_[bKg  
appropriate authorization                          适当的授权 Gg]>S#^3  
appropriateness of audit evidence                    审计证据的适当性 $-Lk,}s.*  
approval                                    批准，核准 jeFX?]Q  
assertion                                    (会计报表上的)认定；确认 a^hDxeG  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 F4xYfbwY"]  
asset                                                 资产，财产 MDZ,a0?4t  
asset restructuring                             资产重组 kAsYh4[  
assignment of duties                                 职责的划分 $,ZBK6CT  
assistant                                     助理，助理人员 (C dx7v2Nh  
associated company                                 联属公司，联营公司 8J-$+ ;  
association                                        联合，结合；协会，社团 .DR^<Qy  
assumption                                       假设，假定 3xj ?}o  
at a given date                                         在某一特定时日 oKLL~X>!U  
attestation                                         鉴证，公证 Rf||(KC<  
attestation service                             鉴证服务 W3Oj6R  
audit adjustment                                审计调整 Q*u4q-DE  
audit areas                                        审计领域 fjVGps$j  
audit conclusion                                审计结论 2Dgulx5kGZ  
audit effectiveness                             审计效果 >k)}R|tJ  
audit efficiency                                  审计效率 ]a F,r"  
audit engagement letter                      审计业务约定书 2I(b ad  
audit evidence                                          审计证据 H`odQkZ!  
audit fee                                    审计费 u/-u l  
audit files                                          审计档案 K;^$n>Y  
audit findings                                     审计中发现的事项 5v >0$Y{  
audit implementation stage                        审计实施阶段 gVO<W.?  
audit mark                                        审计标识 9#Gz2u$  
audit materiality                                 审计重要性 ,Dd )=  
audit method                                     审计方法 'id]<<F  
audit objective                                         审计目标，审计目的 G;#-CT  
audit of financial statements                      会计报表审计，财务报表审计 XUTI0  
audit opinion                                     审计意见 r%QTUuRXC3  
audit period                                      被审计期间，被审计年度 JR>#PJ,N-  
audit plan                                          审计计划 n]c6nX:'  
audit planning                                    编制审计计划，制定审计计划，审计计划 fG_.& !P  
audit planning stage                                  审计计划阶段 =aR'S\<  
audit procedure                                审计程序 Gw%P5 r}Y  
audit programme                               审计程序表，具体审计计划 1W*%}!&Gm  
audit report                                       审计报告 lJ1_Zs `  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 {=};<;_F  
audit report with a qualified opinion                 有保留意见的审计报告 ++=t|ZS U  
audit report with an adverse opinion                否定意见的审计报告 QT)D|]bH  
audit report with dual dates                      双重日期审计报告 AWsy9  
audit reporting stage                                 审计报告阶段 ElLDSo@WvR  
audit responsibility                                   审计责任 sx7;G^93  
audit results                                      审计结果 M#ED49Dh>  
audit risk                                          审计风险  ntK#7(U'  
audit sampling                                          审计抽样 rV;X1x}l  
audit sampling techniques                         审计抽样方法，审计抽样技术 l-4+{6lz  
audit strategies                                  审计策略 HQqnJ;ns<  
audit summary                                         审计总结，审计小结 CEbZj z|  
audit team                                         审计小组 V/xGk9L~  
audit test                                    审计测试 ]
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audit trail                                          审计轨迹 c%,@O&o  
audit work                                        审计工作 =qG%h5 ]n  
audit working paper                                 审计工作底稿 TrA&yXXL  
audited financial statement                        审计会计报表，已审计财务报表 /BeA-\B  
Auditing Guidelines (the～)                      审计规范指南 MtWzGE=?  
auditing standards                             审计准则 9C9>V]  
audit-oriented working paper                          (审计)业务类工作底稿 ^U1@ hq*u  
authorisation                                     授权 mY!os91KoO  
authorisation of transaction                       交易的授权 G?Fqm@J{XT  
availability                                         可获得性 kC:GEY<N:Q  
B Fb8~2N"3  
balance                                      余额；差额；平衡 v',%   
balance sheet                                    资产负债表 phkfPvL{  
bank                                                 银行 R)}ab{A  
bank account                                    银行账户，银行户头 A6-K~z^  
bank statement                                 银行对账单 LEu_RU?  
barter transaction                              易货交易，以物换物交易 l}\q }7\)  
basis of audit                                    审计依据 !Miw.UmPm  
basis of preparation                                (会计报表的)编制基础 SbrKNADH%  
book of account                               账目，账簿 vxN,oa{hf  
borrowing                                         借款，贷款，借债 ?4QX;s7  
branch                                              分支，分支机构，分店 R1A|g=kF  
brought forward                                (账户余额等的)承上年，承上期，承上页 "}/$xOl"  
budget                                              预算 1dsMmD[O  
building                                      建筑物；大楼 |t<Uh,Bt  
business conditions                                  业务情况，经营情况 -l)u`f^n|  
business licence                               (企业等的)营业执照 .r=F'i}-j*  
business relation                                业务关系 _d<xxF^q  
e$ pXnMx7  

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