[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 %db3f z  
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审计词汇英汉对照 =J`gGDhGY-  
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ability to continue as a going concern               持续经营能力 i{P%{hVb  
acceptability                                     可接受性，可接受程度 VmMh+)UZ  
acceptable level of detection risk                     检查风险的可接受水平 {GAsFnZk  
acceptance of engagement                       接受委托 gfxoJihE  
accepting the engagement for the first time              首次接受委托 i>WOYI9  
access to asset                                         对资产的接触
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according to                                     根据，依据，依照 rAL1TU(vm  
account balance                                账户余额 A}gYc c85Z  
account for                                       对……进行会计处理，核算；解释 8b{U tT  
accounting                                        会计，会计学  sN;(/O  
accounting advisory serve                        会计咨询服务 IC\E,m  
accounting firm                                 会计师事务所 +J%
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accounting information                      会计信息，会计资料 %;'~%\|dZM  
accounting period                             会计期间 Zb}`sk#  
accounting policies                                   会计政策 /(y4
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accounting professional bodies                 会计职业组织，会计职业团体 L,O>6~9:^1  
accounting records                                   会计记录 j-j'phK  
accounting responsibility                           会计责任 rA[nUJ,  
accounting service                             会计服务 Vn@A]Jx^  
accounting standards                                会计准则 8TUF w@H%  
Accounting Standards for Business Enterprises       企业会计准则 <\+Po<)3j  
accounting system                             会计系统 b_q!>&c  
accounting treatment                                会计处理 8f|9W%jt  
accuracy                                    准确性，精确性 %f_FGh  
additional audit procedures                      追加审计程序 -6(h@F%E  
addressee                                         收件人，收信人 bb*c+XN0  
Administration of State-owned Assets  (the～)     国有资产管理局 m2jwqx{G  
administrative laws and regulations                 行政法规 )hePN4edj  
adverse impact                                 不利影响，负面影响 XSD"/_xD  
adverse opinion                                反对意见 58qaA\iw  
advisory group                                  咨询组，顾问组 i:MlD5 F  
agency fee                                        代理费，代理费用 5T7_

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aggregate                                          总计，合计为…… '\Qf,%%.  
alternation of document and record                 变造文件和记录 n+v!H O"2u  
alternative audit procedures                      替代审计程序，备选审计程序 ?SHc}iaU#  
amend                                              修改，修订 e|S+G6 :O2  
amortisation                                      摊销 jn0t-":  
analytical capacity                             分析能力 u!hq
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analytical procedures                               分析性程序 kt;}]O2%R  
annual financial statements                        年度会计报表，年度财务报表 ~3LhcU-  
appendix                                          附录，附表 0=3FO}[u
 
applicable                                         适用的 UDhwnGTq(l  
applicable laws and regulations                 适用的法规 hz&^_G6`  
application systems                                  应用系统 B.h0" vJ  
apply consistently                              一贯地执行，一贯地实施 n P0Ziu'{  
appropriate                                       适当的，合适的； \Sz4Gr0g3Z  
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appropriate authorization                          适当的授权 r0rJ.}!  
appropriateness of audit evidence                    审计证据的适当性 `HE>%=]b  
approval                                    批准，核准 95_[r$C  
assertion                                    (会计报表上的)认定；确认 Lr!L}
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 A}az m>  
asset                                                 资产，财产 ;}UIj{sj*  
asset restructuring                             资产重组 =e"H1^Ml  
assignment of duties                                 职责的划分 f(EYx)gZ  
assistant                                     助理，助理人员 m0dFA<5-  
associated company                                 联属公司，联营公司 iKP\/LR<n  
association                                        联合，结合；协会，社团 okd ``vG  
assumption                                       假设，假定 ; |
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at a given date                                         在某一特定时日 :< KSf#O  
attestation                                         鉴证，公证 }TXp<E"\  
attestation service                             鉴证服务 Enq6K1@%G  
audit adjustment                                审计调整 l4R<`b\
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audit areas                                        审计领域 |H3?ox*  
audit conclusion                                审计结论 d;@E~~o?B]  
audit effectiveness                             审计效果 e<ism?WG  
audit efficiency                                  审计效率 T%N~oa  
audit engagement letter                      审计业务约定书 CDwFVR'_Af  
audit evidence                                          审计证据 8u7K$Q
 
audit fee                                    审计费 ~ wJ3AqNC?  
audit files                                          审计档案 Z<$E.##  
audit findings                                     审计中发现的事项 F$"MFdc[  
audit implementation stage                        审计实施阶段 i-K"9z|)  
audit mark                                        审计标识 j\ jL[hG_  
audit materiality                                 审计重要性 mjkw&2  
audit method                                     审计方法 //`cwnjp  
audit objective                                         审计目标，审计目的 /)eNx  
audit of financial statements                      会计报表审计，财务报表审计 i9f7=-[U_  
audit opinion                                     审计意见 |wyJh"4!  
audit period                                      被审计期间，被审计年度 yhJA;&}>  
audit plan                                          审计计划 4{Yy05PFS  
audit planning                                    编制审计计划，制定审计计划，审计计划 URmAI8fq*M  
audit planning stage                                  审计计划阶段 I8pv:>EhC  
audit procedure                                审计程序 gKm@B{rC  
audit programme                               审计程序表，具体审计计划 YiY&;)w  
audit report                                       审计报告 d~P<M3#>  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 YI? C-,  
audit report with a qualified opinion                 有保留意见的审计报告 x):k#cu[L  
audit report with an adverse opinion                否定意见的审计报告 E'Fv *UA  
audit report with dual dates                      双重日期审计报告 ~|0F?~eR7  
audit reporting stage                                 审计报告阶段 #buV;!_!E?  
audit responsibility                                   审计责任 Bp=oTCG  
audit results                                      审计结果 TCEXa?,L  
audit risk                                          审计风险 /I`bh  
audit sampling                                          审计抽样 D=q;+,Pc  
audit sampling techniques                         审计抽样方法，审计抽样技术 oZ\qT0*eb  
audit strategies                                  审计策略 ib""Fv7{  
audit summary                                         审计总结，审计小结 yccuTQvz  
audit team                                         审计小组 6S&

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audit test                                    审计测试 |4?}W ,  
audit trail                                          审计轨迹 'o#J>a~!9L  
audit work                                        审计工作 ="'P=Xh!8  
audit working paper                                 审计工作底稿 >TY5 ZRB  
audited financial statement                        审计会计报表，已审计财务报表 Ma*dIwEp
 
Auditing Guidelines (the～)                      审计规范指南 nDoiG#N0  
auditing standards                             审计准则 iz%A0Z+`bg  
audit-oriented working paper                          (审计)业务类工作底稿 35N/v G0  
authorisation                                     授权 r%m7YwXo  
authorisation of transaction                       交易的授权 C&CsI] @g  
availability                                         可获得性 +
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balance                                      余额；差额；平衡 h3;o!FF  
balance sheet                                    资产负债表 DESViQM  
bank                                                 银行 -'p@ lk  
bank account                                    银行账户，银行户头 "o5gQTwb  
bank statement                                 银行对账单 sP3.s_U^  
barter transaction                              易货交易，以物换物交易 !7"K>m<  
basis of audit                                    审计依据 l_j<aCY?|  
basis of preparation                                (会计报表的)编制基础 kT } '"  
book of account                               账目，账簿 _c(C;s3o  
borrowing                                         借款，贷款，借债 ah!O&ECh  
branch                                              分支，分支机构，分店 4W//Oc@e  
brought forward                                (账户余额等的)承上年，承上期，承上页 5?~[|iPv  
budget                                              预算 $bi_i|?  
building                                      建筑物；大楼 2dd:5L,  
business conditions                                  业务情况，经营情况 %Dr4~7=7a  
business licence                               (企业等的)营业执照 :hhE=A>X  
business relation                                业务关系 7N59B z  
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