[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 R-C5*$  
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审计词汇英汉对照 2fP~;\AP  
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ability to continue as a going concern               持续经营能力 bqNLkw#  
acceptability                                     可接受性，可接受程度 "uS7PplyO  
acceptable level of detection risk                     检查风险的可接受水平 5%'S  
acceptance of engagement                       接受委托 w>vmF cp  
accepting the engagement for the first time              首次接受委托 ex0oAt^  
access to asset                                         对资产的接触 tx)OJ

Y  
according to                                     根据，依据，依照 w5Z2N[hy  
account balance                                账户余额 X\'E4  
account for                                       对……进行会计处理，核算；解释 bN!u}DnN  
accounting                                        会计，会计学 We\Y \*!v  
accounting advisory serve                        会计咨询服务 i :EO(`  
accounting firm                                 会计师事务所 ?"u'#f_  
accounting information                      会计信息，会计资料 1W0.Uf l )  
accounting period                             会计期间 } bCK  
accounting policies                                   会计政策 j`hNZ%a  
accounting professional bodies                 会计职业组织，会计职业团体 ,| <jjq)  
accounting records                                   会计记录 7y>(H
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accounting responsibility                           会计责任 )1K! [W}t  
accounting service                             会计服务 e SK((T  
accounting standards                                会计准则 {YBl:r
Mz  
Accounting Standards for Business Enterprises       企业会计准则 *bU% @O
 
accounting system                             会计系统 WN1Jm:5YV  
accounting treatment                                会计处理 "Ac~2<V  
accuracy                                    准确性，精确性 ysl8LK   
additional audit procedures                      追加审计程序 ,b4~!V  
addressee                                         收件人，收信人 3M
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Administration of State-owned Assets  (the～)     国有资产管理局 1oB$u!6P   
administrative laws and regulations                 行政法规 !^]q0x  
adverse impact                                 不利影响，负面影响 9D%qXU  
adverse opinion                                反对意见 l_ZO^E~D_  
advisory group                                  咨询组，顾问组 pqOA/^ar  
agency fee                                        代理费，代理费用 r:
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aggregate                                          总计，合计为…… "B~WcC  
alternation of document and record                 变造文件和记录 B3eNFS  
alternative audit procedures                      替代审计程序，备选审计程序 [~!.a\[RW  
amend                                              修改，修订 b24di  
amortisation                                      摊销 L2<+#O#  
analytical capacity                             分析能力  c,.0d  
analytical procedures                               分析性程序 XnPJC'  
annual financial statements                        年度会计报表，年度财务报表 t( wZiK}  
appendix                                          附录，附表 K_Z+]]$#  
applicable                                         适用的 ,T/GW,?  
applicable laws and regulations                 适用的法规 5d%_Wb'  
application systems                                  应用系统 t[/\KG8  
apply consistently                              一贯地执行，一贯地实施 Kyu@>
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appropriate                                       适当的，合适的； CH55K[{<  
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appropriate authorization                          适当的授权 :ao^/&HZ  
appropriateness of audit evidence                    审计证据的适当性 *&h6*zP?  
approval                                    批准，核准 >eEnQ}Y  
assertion                                    (会计报表上的)认定；确认  !,Qm  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Tw}@ +-  
asset                                                 资产，财产 L,E-z_<p  
asset restructuring                             资产重组 3,%nkW  
assignment of duties                                 职责的划分 v*smI7aH  
assistant                                     助理，助理人员 f 5mY;z"  
associated company                                 联属公司，联营公司 ;A x=]Q  
association                                        联合，结合；协会，社团 ]"C| qR*  
assumption                                       假设，假定 r^fxyN2V  
at a given date                                         在某一特定时日 D 7EXqo  
attestation                                         鉴证，公证 yB 1I53E  
attestation service                             鉴证服务 zoR,RBU6  
audit adjustment                                审计调整 ~ wa %fM  
audit areas                                        审计领域 f%vHx,
  
audit conclusion                                审计结论 5<!o{)I  
audit effectiveness                             审计效果 7E;>E9 '  
audit efficiency                                  审计效率 +GRxH uW,  
audit engagement letter                      审计业务约定书 6.k^m&-A  
audit evidence                                          审计证据 ZYrKG+fkl  
audit fee                                    审计费 7ytm.lU  
audit files                                          审计档案 Xs{/}wc.q;  
audit findings                                     审计中发现的事项 FP.(E9  
audit implementation stage                        审计实施阶段 Bjurmo  
audit mark                                        审计标识 Lr K9F^c  
audit materiality                                 审计重要性 @QvfN>T  
audit method                                     审计方法 ],!\IqO  
audit objective                                         审计目标，审计目的 }P05eI  
audit of financial statements                      会计报表审计，财务报表审计 Ngn\ nkf  
audit opinion                                     审计意见 C<zx'lw!  
audit period                                      被审计期间，被审计年度 luJ{Iq  
audit plan                                          审计计划 ;%v%K+}r  
audit planning                                    编制审计计划，制定审计计划，审计计划 w g$D@E7  
audit planning stage                                  审计计划阶段 eUX@ 9eML  
audit procedure                                审计程序 z:dXc  
audit programme                               审计程序表，具体审计计划 ztRWIkI q  
audit report                                       审计报告 ju
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audit report with a disclaimer of opinion           拒绝表示意见审计报告  plzE  
audit report with a qualified opinion                 有保留意见的审计报告 emGV]A%nss  
audit report with an adverse opinion                否定意见的审计报告 NvXj6U*%  
audit report with dual dates                      双重日期审计报告 jXc5fXO N  
audit reporting stage                                 审计报告阶段 _Cu[s?,kS  
audit responsibility                                   审计责任 zyIza@V(  
audit results                                      审计结果 ~,(
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audit risk                                          审计风险 p=:7 atE  
audit sampling                                          审计抽样 $xKg }cO  
audit sampling techniques                         审计抽样方法，审计抽样技术 Yt\E/*%  
audit strategies                                  审计策略 cR
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audit summary                                         审计总结，审计小结 _Ym&UY.u#  
audit team                                         审计小组 s4\SX,  
audit test                                    审计测试 =g{_^^n  
audit trail                                          审计轨迹 E#yCcC!wMY  
audit work                                        审计工作 z'5;f;  
audit working paper                                 审计工作底稿 $K=K?BV[  
audited financial statement                        审计会计报表，已审计财务报表 u.ULS3`C/X  
Auditing Guidelines (the～)                      审计规范指南 ui s:\Uc  
auditing standards                             审计准则 'DaNR`9  
audit-oriented working paper                          (审计)业务类工作底稿 O^QR;<t'  
authorisation                                     授权 ucIVVT(u  
authorisation of transaction                       交易的授权 O+CF/ipX/  
availability                                         可获得性 34&u]4=L)  
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balance                                      余额；差额；平衡 5#9`ROT9  
balance sheet                                    资产负债表 &-EyM*:u!  
bank                                                 银行 F9>(W#aC  
bank account                                    银行账户，银行户头 ;XD>$t@  
bank statement                                 银行对账单 mSVX4XW<  
barter transaction                              易货交易，以物换物交易 &F@tmM~  
basis of audit                                    审计依据 Y{x[N}h  
basis of preparation                                (会计报表的)编制基础 "B_5Y&pM`  
book of account                               账目，账簿 E 6>1Fm8%V  
borrowing                                         借款，贷款，借债 Jgi{7J  
branch                                              分支，分支机构，分店 Z_eqM4{  
brought forward                                (账户余额等的)承上年，承上期，承上页 *g/I&'^  
budget                                              预算 FvtM~[Q  
building                                      建筑物；大楼 S4@117z5  
business conditions                                  业务情况，经营情况 =CD :.FG.  
business licence                               (企业等的)营业执照 [4V|UvKz  
business relation                                业务关系 *YiD B?Si  
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