[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 7Ob*Yv=[  
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审计词汇英汉对照 J<n+\F-s  
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ability to continue as a going concern               持续经营能力 5m$2Ku  
acceptability                                     可接受性，可接受程度 >"X\>M`"  
acceptable level of detection risk                     检查风险的可接受水平 5__+_hO ;3  
acceptance of engagement                       接受委托 RWq{Ff}Hk  
accepting the engagement for the first time              首次接受委托 ^{@!['  
access to asset                                         对资产的接触 1MkI0OZE  
according to                                     根据，依据，依照 DmqX"x%P  
account balance                                账户余额 4_M>OD/"  
account for                                       对……进行会计处理，核算；解释 [V#r7a  
accounting                                        会计，会计学 )w~Fo,  
accounting advisory serve                        会计咨询服务 {43yb_B(  
accounting firm                                 会计师事务所 VU|dV\>  
accounting information                      会计信息，会计资料 jLg@FDb~  
accounting period                             会计期间 ["<nq`~  
accounting policies                                   会计政策 y
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accounting professional bodies                 会计职业组织，会计职业团体 FeJr\|FT  
accounting records                                   会计记录 -l+P8:fL~  
accounting responsibility                           会计责任 o(A|)c4k  
accounting service                             会计服务 .?C%1a&_l  
accounting standards                                会计准则 nCg66-3A  
Accounting Standards for Business Enterprises       企业会计准则 "T/>d%O1b  
accounting system                             会计系统 A!W0S  
accounting treatment                                会计处理 e>'H IO  
accuracy                                    准确性，精确性 TrV Wv  
additional audit procedures                      追加审计程序 $*[{J+t_  
addressee                                         收件人，收信人 Oq hD7 +  
Administration of State-owned Assets  (the～)     国有资产管理局 pz^<\  
administrative laws and regulations                 行政法规 iSK+GQ~  
adverse impact                                 不利影响，负面影响 I lR\  #  
adverse opinion                                反对意见 > Vb@[  
advisory group                                  咨询组，顾问组 Die-@z|Y  
agency fee                                        代理费，代理费用 PrF}a<:n:  
aggregate                                          总计，合计为…… 6bc337b  
alternation of document and record                 变造文件和记录 _S0+;9fhY  
alternative audit procedures                      替代审计程序，备选审计程序 x90*yaw>h  
amend                                              修改，修订 igf)Hb;5  
amortisation                                      摊销 ,n, RFa  
analytical capacity                             分析能力 -php6$|  
analytical procedures                               分析性程序
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annual financial statements                        年度会计报表，年度财务报表 k?nQ?B W  
appendix                                          附录，附表 JF9y
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applicable                                         适用的 j'%4{n  
applicable laws and regulations                 适用的法规 4] > ]-b  
application systems                                  应用系统 )-rW&"{U  
apply consistently                              一贯地执行，一贯地实施 {X]R-1>  
appropriate                                       适当的，合适的； Q3W#`6jpF  
征用，挪用 d87vl13  
appropriate authorization                          适当的授权 +H/jK@  
appropriateness of audit evidence                    审计证据的适当性 RNV

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approval                                    批准，核准 S&nxo k`e^  
assertion                                    (会计报表上的)认定；确认 t5k!W7C  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 >r/rc`Q  
asset                                                 资产，财产 x LBQ  
asset restructuring                             资产重组 l2%bF8]z  
assignment of duties                                 职责的划分 qr\!*\9  
assistant                                     助理，助理人员 }S-DB#6  
associated company                                 联属公司，联营公司 u#7+U\  
association                                        联合，结合；协会，社团 _&3<6$}i"  
assumption                                       假设，假定 +eX)48
 
at a given date                                         在某一特定时日 w JwX [\
 
attestation                                         鉴证，公证 l*b)st_p%  
attestation service                             鉴证服务 YKZrEP4^  
audit adjustment                                审计调整 v ]Sl<%ry  
audit areas                                        审计领域 NIr@R7MKd  
audit conclusion                                审计结论 Z!xVgM{  
audit effectiveness                             审计效果 {Ee>n^1  
audit efficiency                                  审计效率 stl 1QO(h  
audit engagement letter                      审计业务约定书 ?{"mP 'dD  
audit evidence                                          审计证据 Nb2Qp K  
audit fee                                    审计费 zboF 1v`  
audit files                                          审计档案 5y2? f  
audit findings                                     审计中发现的事项 h~U02"$  
audit implementation stage                        审计实施阶段 Hk_y/97OO  
audit mark                                        审计标识 NBh%:tu7M  
audit materiality                                 审计重要性 kU5.iK'  
audit method                                     审计方法 ,''cNV  
audit objective                                         审计目标，审计目的 38V 3o`f  
audit of financial statements                      会计报表审计，财务报表审计 5pNY)>]t=  
audit opinion                                     审计意见 XALI<ZY  
audit period                                      被审计期间，被审计年度 NY$uq+Z>  
audit plan                                          审计计划 m^%|ZTrwN7  
audit planning                                    编制审计计划，制定审计计划，审计计划 1xNVdI  
audit planning stage                                  审计计划阶段 BIaDY<j90  
audit procedure                                审计程序 SDG-~(Y  
audit programme                               审计程序表，具体审计计划 +YOKA*  
audit report                                       审计报告 pZZgIw}aS  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 C`rLj5E%  
audit report with a qualified opinion                 有保留意见的审计报告 @Fv=u   
audit report with an adverse opinion                否定意见的审计报告 6}~pq1IF{  
audit report with dual dates                      双重日期审计报告 xieP "6  
audit reporting stage                                 审计报告阶段 ;P&y,:<m:  
audit responsibility                                   审计责任 MJ<Jb,D1  
audit results                                      审计结果 >M%\T}5  
audit risk                                          审计风险 Q0?\]2eet9  
audit sampling                                          审计抽样 E9j+o y  
audit sampling techniques                         审计抽样方法，审计抽样技术 T[k4lM  
audit strategies                                  审计策略 n6WY&1ZE~  
audit summary                                         审计总结，审计小结 \2[<XG(^  
audit team                                         审计小组 Hi!Jj  
audit test                                    审计测试 }g+;y  
audit trail                                          审计轨迹 'PZ|:9FX!  
audit work                                        审计工作 TjWE_Bq]g  
audit working paper                                 审计工作底稿 >!e<}84b  
audited financial statement                        审计会计报表，已审计财务报表 {>3\N0e5  
Auditing Guidelines (the～)                      审计规范指南 dCYCHHHF  
auditing standards                             审计准则 %
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audit-oriented working paper                          (审计)业务类工作底稿 qM4c]YIaSl  
authorisation                                     授权 psh^MX)Q  
authorisation of transaction                       交易的授权 \e=_ 2^v!_  
availability                                         可获得性 =-cwXo{Q.O  
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balance                                      余额；差额；平衡 tary6K9K+  
balance sheet                                    资产负债表 3gWvmep1  
bank                                                 银行 +.B<Hd   
bank account                                    银行账户，银行户头 u*S=[dq  
bank statement                                 银行对账单 P`4]-5gE  
barter transaction                              易货交易，以物换物交易 a`9L,8Ve  
basis of audit                                    审计依据 -Ue$T{;RoH  
basis of preparation                                (会计报表的)编制基础 Z0 !5d<   
book of account                               账目，账簿 |!|^ v  
borrowing                                         借款，贷款，借债 #qU-j/Qf  
branch                                              分支，分支机构，分店 !2\ r LN  
brought forward                                (账户余额等的)承上年，承上期，承上页 s>_V   
budget                                              预算 %m,6}yt  
building                                      建筑物；大楼 2Q7R6*<N:  
business conditions                                  业务情况，经营情况 IH48|sa  
business licence                               (企业等的)营业执照 Tl]e%A`|  
business relation                                业务关系 l}^3fQXI  
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