[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 Y)@mL~){  
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审计词汇英汉对照 2#z6=M~A  
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A K9v@L6pY=  
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ability to continue as a going concern               持续经营能力 K-Bf=7F,  
acceptability                                     可接受性，可接受程度 >*ey 7g  
acceptable level of detection risk                     检查风险的可接受水平 \VL[,z=q.  
acceptance of engagement                       接受委托 2ye^mJ17  
accepting the engagement for the first time              首次接受委托 fFD:E} >5  
access to asset                                         对资产的接触 $~UQKv>  
according to                                     根据，依据，依照 e%VJ:Dj  
account balance                                账户余额 l"%|VWZ{iq  
account for                                       对……进行会计处理，核算；解释 ns_5
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accounting                                        会计，会计学 5ru&In&  
accounting advisory serve                        会计咨询服务 dI!x Ai  
accounting firm                                 会计师事务所 8>.l4:`  
accounting information                      会计信息，会计资料 1 h(oty2p  
accounting period                             会计期间 &Mz3CC6  
accounting policies                                   会计政策 8zew8I~s  
accounting professional bodies                 会计职业组织，会计职业团体 9g3J{pKcZ  
accounting records                                   会计记录 j?Ki<MD1  
accounting responsibility                           会计责任 ]PVPt,c  
accounting service                             会计服务 x2B~1
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accounting standards                                会计准则 6 W/S?F~{  
Accounting Standards for Business Enterprises       企业会计准则 Uq/#\7/rL  
accounting system                             会计系统 (uG.s%I  
accounting treatment                                会计处理 jRN*W2]V  
accuracy                                    准确性，精确性 srfFJX7*  
additional audit procedures                      追加审计程序 SX)giQLU  
addressee                                         收件人，收信人 Vx_lI #3  
Administration of State-owned Assets  (the～)     国有资产管理局 %FnaS u  
administrative laws and regulations                 行政法规 l,}{Y4\G  
adverse impact                                 不利影响，负面影响 |ubDudzp  
adverse opinion                                反对意见 "@!z+x[8  
advisory group                                  咨询组，顾问组 Y%9S4be  
agency fee                                        代理费，代理费用 0'!v
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aggregate                                          总计，合计为…… )5Yv7x(K  
alternation of document and record                 变造文件和记录 O@[c
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alternative audit procedures                      替代审计程序，备选审计程序 '$u3i #.\  
amend                                              修改，修订 yoTbIQ  
amortisation                                      摊销 dj*%^c
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analytical capacity                             分析能力
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analytical procedures                               分析性程序 v)@EK6Nty  
annual financial statements                        年度会计报表，年度财务报表 }49X  N  
appendix                                          附录，附表 SdhdXVZ  
applicable                                         适用的 hNB;29r~  
applicable laws and regulations                 适用的法规 kYBTmz}z  
application systems                                  应用系统 'Im7^!-d  
apply consistently                              一贯地执行，一贯地实施 $Gb] K{e  
appropriate                                       适当的，合适的； WTPp/Nq'  
征用，挪用 QjETu  
appropriate authorization                          适当的授权  ^.Cfa  
appropriateness of audit evidence                    审计证据的适当性 <>GWSW  
approval                                    批准，核准 f!;i$Oif  
assertion                                    (会计报表上的)认定；确认 }$u]aX<  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 K7}EL|Kx  
asset                                                 资产，财产 g~_cYy  
asset restructuring                             资产重组 LLv~yS O  
assignment of duties                                 职责的划分 ul~>eZ  
assistant                                     助理，助理人员 bHcb+TR3  
associated company                                 联属公司，联营公司 ay6G1\ 0W  
association                                        联合，结合；协会，社团 q[{q3-W  
assumption                                       假设，假定 ]Po9a4w#  
at a given date                                         在某一特定时日 DZ~w8v7V  
attestation                                         鉴证，公证 RWmQP%A}aw  
attestation service                             鉴证服务 ey<u  
audit adjustment                                审计调整 )t={+^Xe  
audit areas                                        审计领域 quc?]rb  
audit conclusion                                审计结论 k$kq|  
audit effectiveness                             审计效果 RC Fb&,51  
audit efficiency                                  审计效率 f XxdOn.  
audit engagement letter                      审计业务约定书 ]d?`3{h9LD  
audit evidence                                          审计证据 tr"iluwGc  
audit fee                                    审计费 Z!=/[,b  
audit files                                          审计档案 V ~w(^;o@  
audit findings                                     审计中发现的事项 Nj||^k  
audit implementation stage                        审计实施阶段 8'J>@ uW  
audit mark                                        审计标识 <4}zl'.  
audit materiality                                 审计重要性 S!8eY `C.  
audit method                                     审计方法 ?KpHvf'  
audit objective                                         审计目标，审计目的 A<^IG+Q,B7  
audit of financial statements                      会计报表审计，财务报表审计 fV*x2g7w  
audit opinion                                     审计意见 >FPE%X0+  
audit period                                      被审计期间，被审计年度 !q~s-~d^  
audit plan                                          审计计划 d.tjLe
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audit planning                                    编制审计计划，制定审计计划，审计计划 ~PaD _W#xP  
audit planning stage                                  审计计划阶段 #*q`/O5n  
audit procedure                                审计程序  fI[tU(x  
audit programme                               审计程序表，具体审计计划 x3>K{  
audit report                                       审计报告 UK+;/Mtg  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 yCkfAx8]  
audit report with a qualified opinion                 有保留意见的审计报告 N( E\  
audit report with an adverse opinion                否定意见的审计报告 WwbExn<  
audit report with dual dates                      双重日期审计报告 iaXNf ])?  
audit reporting stage                                 审计报告阶段 leyhiL<  
audit responsibility                                   审计责任 o!L1Qrh  
audit results                                      审计结果 O_0|Q@  
audit risk                                          审计风险 z=<T[Uy  
audit sampling                                          审计抽样 3B/ GcltfM  
audit sampling techniques                         审计抽样方法，审计抽样技术 NuI
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audit strategies                                  审计策略 '#xxjhF^  
audit summary                                         审计总结，审计小结 DbJ:KQ!*  
audit team                                         审计小组 1g9Qvz3  
audit test                                    审计测试
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audit trail                                          审计轨迹 ,e( |,u  
audit work                                        审计工作 Lx,"jA/  
audit working paper                                 审计工作底稿 ??12 J#  
audited financial statement                        审计会计报表，已审计财务报表 K"VphKvR  
Auditing Guidelines (the～)                      审计规范指南 +`9 ]L]J]4  
auditing standards                             审计准则 )u]J`.OA  
audit-oriented working paper                          (审计)业务类工作底稿 k(<5tvd  
authorisation                                     授权 } IFZ$ Y  
authorisation of transaction                       交易的授权 rZ 9bz}K  
availability                                         可获得性 sp0&"&5  
B K@U"^ `G2  
balance                                      余额；差额；平衡 5+rYk|*D+k  
balance sheet                                    资产负债表 *XS@Ku   
bank                                                 银行 l"o@.C}f/  
bank account                                    银行账户，银行户头 QZef =  
bank statement                                 银行对账单 %d($\R-*O  
barter transaction                              易货交易，以物换物交易 2,pu u2F  
basis of audit                                    审计依据 SPOg'  
basis of preparation                                (会计报表的)编制基础 2/=CrK  
book of account                               账目，账簿 vi@a87w>  
borrowing                                         借款，贷款，借债 GV6!
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branch                                              分支，分支机构，分店 `GC7o DL  
brought forward                                (账户余额等的)承上年，承上期，承上页 5[`!\vCiZ  
budget                                              预算
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building                                      建筑物；大楼 _7~O>
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business conditions                                  业务情况，经营情况 LD: w wH  
business licence                               (企业等的)营业执照 # <0%_Ca  
business relation                                业务关系 ~/Aw[>_;  
rOyK==8/Fg  

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