[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 k/_8!^:'  
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审计词汇英汉对照 *M&VqG4P9w  
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ability to continue as a going concern               持续经营能力 ?#*
  
acceptability                                     可接受性，可接受程度 /}nrF4S  
acceptable level of detection risk                     检查风险的可接受水平 uqa4&2(I=j  
acceptance of engagement                       接受委托 G=C5T(  
accepting the engagement for the first time              首次接受委托 50`iCD  
access to asset                                         对资产的接触 jKj=#O
 
according to                                     根据，依据，依照 m+Q5vkW  
account balance                                账户余额 ," C[Qg(  
account for                                       对……进行会计处理，核算；解释 )pjjW"C+  
accounting                                        会计，会计学 9P7xoXJ @y  
accounting advisory serve                        会计咨询服务 [Y22Wi  
accounting firm                                 会计师事务所 %Ui{=920  
accounting information                      会计信息，会计资料 8 _4l"v p  
accounting period                             会计期间 >,>;)B@J  
accounting policies                                   会计政策 s-C!uq  
accounting professional bodies                 会计职业组织，会计职业团体 msc 1^2  
accounting records                                   会计记录 ,C{^`Bk-W  
accounting responsibility                           会计责任 ~*7O(8  
accounting service                             会计服务 3tT|9Tb@  
accounting standards                                会计准则 cQ(}^KO  
Accounting Standards for Business Enterprises       企业会计准则 7_Ba3+9jpa  
accounting system                             会计系统 3:[!t%Yb  
accounting treatment                                会计处理 W!/vm  
accuracy                                    准确性，精确性 1z~k1usRK  
additional audit procedures                      追加审计程序 r]k*7PK  
addressee                                         收件人，收信人
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Administration of State-owned Assets  (the～)     国有资产管理局 5-8]N>/b!  
administrative laws and regulations                 行政法规 L
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adverse impact                                 不利影响，负面影响 M!N` Orz  
adverse opinion                                反对意见  @J-plJ4e  
advisory group                                  咨询组，顾问组 ;W7hc!  
agency fee                                        代理费，代理费用 ==]Z \jk  
aggregate                                          总计，合计为…… C(-[ Y!  
alternation of document and record                 变造文件和记录 YXF#c)#  
alternative audit procedures                      替代审计程序，备选审计程序 \#P P 8  
amend                                              修改，修订 [O^ }rUqq  
amortisation                                      摊销 EfK
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analytical capacity                             分析能力 1^aykrnQ>  
analytical procedures                               分析性程序 [J~aAB  
annual financial statements                        年度会计报表，年度财务报表 \Y
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appendix                                          附录，附表 @&?a] >L  
applicable                                         适用的 n}19?K]g  
applicable laws and regulations                 适用的法规 mT96]V\  
application systems                                  应用系统 ?E%+}P  
apply consistently                              一贯地执行，一贯地实施 5pO]vBT  
appropriate                                       适当的，合适的； 5B%w]n  
征用，挪用 6hZ.{8e0  
appropriate authorization                          适当的授权 T` uDlo  
appropriateness of audit evidence                    审计证据的适当性 SijtTY#r  
approval                                    批准，核准 [!W5}=^H  
assertion                                    (会计报表上的)认定；确认 Q-[3j   
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 w{3

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asset                                                 资产，财产 W:WQaF`2x  
asset restructuring                             资产重组 A*hZv|$0  
assignment of duties                                 职责的划分 '}_=kp'X  
assistant                                     助理，助理人员 f6Ml[!aU  
associated company                                 联属公司，联营公司 L/~D<V  
association                                        联合，结合；协会，社团 i&JpM]N  
assumption                                       假设，假定 J2m"1gq,  
at a given date                                         在某一特定时日 YNI;h% w  
attestation                                         鉴证，公证 2SYKe$e  
attestation service                             鉴证服务 ((qGh>*  
audit adjustment                                审计调整 hqL+_|DW  
audit areas                                        审计领域 /N>} 4Ay  
audit conclusion                                审计结论 }B`Ku5 M  
audit effectiveness                             审计效果 0Q7M M6  
audit efficiency                                  审计效率 rS
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audit engagement letter                      审计业务约定书 [,rn3CA  
audit evidence                                          审计证据 B_hPcmB  
audit fee                                    审计费 88+ =F XG  
audit files                                          审计档案 `%Q&</X  
audit findings                                     审计中发现的事项 >VP5vkv=  
audit implementation stage                        审计实施阶段 dq(E&`SzK  
audit mark                                        审计标识 Hs$'0:  
audit materiality                                 审计重要性 H'Nq#K  
audit method                                     审计方法 1DqX:WM6  
audit objective                                         审计目标，审计目的 >k;p.Pay%  
audit of financial statements                      会计报表审计，财务报表审计 <[ZI.+_Wt  
audit opinion                                     审计意见 { D+Ym%n  
audit period                                      被审计期间，被审计年度 _%B/!)v  
audit plan                                          审计计划 5rloK"  
audit planning                                    编制审计计划，制定审计计划，审计计划 6J\fF tB@V  
audit planning stage                                  审计计划阶段 q(Hip<6p  
audit procedure                                审计程序 'C
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audit programme                               审计程序表，具体审计计划 GJ,aRI  
audit report                                       审计报告 L=]p_2+  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 at| \FOKj  
audit report with a qualified opinion                 有保留意见的审计报告 [1SMg$@<  
audit report with an adverse opinion                否定意见的审计报告 cS(;Qs]Q  
audit report with dual dates                      双重日期审计报告 0e16Ow6\!1  
audit reporting stage                                 审计报告阶段 [EO Vw%R  
audit responsibility                                   审计责任 ,F9nDF@)  
audit results                                      审计结果 ugLlI2 nJ  
audit risk                                          审计风险 64umul  
audit sampling                                          审计抽样 C6]OAUXy:F  
audit sampling techniques                         审计抽样方法，审计抽样技术 ?:uNN  
audit strategies                                  审计策略 v+6e;xl8  
audit summary                                         审计总结，审计小结 orqJ[!u)`  
audit team                                         审计小组 Z9[+'ZWt  
audit test                                    审计测试 ~=cmM  
audit trail                                          审计轨迹 S-c ^eLzQ  
audit work                                        审计工作 RB$ z]/=  
audit working paper                                 审计工作底稿 cbYK5fj"T  
audited financial statement                        审计会计报表，已审计财务报表 ?JXa~.dA  
Auditing Guidelines (the～)                      审计规范指南 g)1X&>  
auditing standards                             审计准则 %u!b& 5]e  
audit-oriented working paper                          (审计)业务类工作底稿 v* ~3Z1  
authorisation                                     授权 FFvCi@oT  
authorisation of transaction                       交易的授权 r4Q|5kT*i  
availability                                         可获得性 O|'1B>X  
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balance                                      余额；差额；平衡 76@qHTh}  
balance sheet                                    资产负债表 (MLhaux-  
bank                                                 银行 ,;jGJr  
bank account                                    银行账户，银行户头  f^b K=#  
bank statement                                 银行对账单 q>s`uFRg(  
barter transaction                              易货交易，以物换物交易 '*T]fND4  
basis of audit                                    审计依据 5-vo0:hk  
basis of preparation                                (会计报表的)编制基础 %l!xkCKA  
book of account                               账目，账簿 xDjV`E]  
borrowing                                         借款，贷款，借债 |"Z{I3Umg  
branch                                              分支，分支机构，分店 Jp~zX lu  
brought forward                                (账户余额等的)承上年，承上期，承上页 i$uN4tVKT  
budget                                              预算 ]Kh2;>= Xj  
building                                      建筑物；大楼 /,tAoa~FA  
business conditions                                  业务情况，经营情况 6v732;^  
business licence                               (企业等的)营业执照 A)NkT`<)  
business relation                                业务关系 =RKSag&  
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