[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 2zM-Ob<U`  
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审计词汇英汉对照 @??u})^EL  
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ability to continue as a going concern               持续经营能力 !@A|L#*  
acceptability                                     可接受性，可接受程度 3#B@83C0Z  
acceptable level of detection risk                     检查风险的可接受水平 URk$}_39
 
acceptance of engagement                       接受委托 VYHOk3  
accepting the engagement for the first time              首次接受委托 fs7~NY
 
access to asset                                         对资产的接触 k,AM]H  
according to                                     根据，依据，依照 ^^7gDgT  
account balance                                账户余额 0:jsV|5B8  
account for                                       对……进行会计处理，核算；解释 50COL66:7  
accounting                                        会计，会计学 /8:gVXZi  
accounting advisory serve                        会计咨询服务 ":nI_~q  
accounting firm                                 会计师事务所 'r6cVBb}  
accounting information                      会计信息，会计资料 R&gWqt/  
accounting period                             会计期间 [@x  
accounting policies                                   会计政策 4_WH 6Z  
accounting professional bodies                 会计职业组织，会计职业团体 }!Xf&c{7{  
accounting records                                   会计记录 Z`|>tbOfZ  
accounting responsibility                           会计责任 9OH.&g  
accounting service                             会计服务 GsI[N%  
accounting standards                                会计准则 "--/v. Cs  
Accounting Standards for Business Enterprises       企业会计准则 e5QOB/e&  
accounting system                             会计系统 p1C_`f N,  
accounting treatment                                会计处理 n&(3 o6i'  
accuracy                                    准确性，精确性 BF>T*Z-Ki  
additional audit procedures                      追加审计程序 )7tV*=?Ic8  
addressee                                         收件人，收信人
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Administration of State-owned Assets  (the～)     国有资产管理局 *q+oeAYX  
administrative laws and regulations                 行政法规 BEFe~* ~  
adverse impact                                 不利影响，负面影响 hZ%2?v`  
adverse opinion                                反对意见 6^WiZ^~  
advisory group                                  咨询组，顾问组 6Q?BwD+>  
agency fee                                        代理费，代理费用 9fCiLlI  
aggregate                                          总计，合计为…… _xa}B,H  
alternation of document and record                 变造文件和记录 ?56~yQF/2  
alternative audit procedures                      替代审计程序，备选审计程序 }#1UD  
amend                                              修改，修订 3/SfUfWo  
amortisation                                      摊销 '9f6ZAnYpQ  
analytical capacity                             分析能力 X>3i
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analytical procedures                               分析性程序 N`J:^,H  
annual financial statements                        年度会计报表，年度财务报表 7k.d|<mRv  
appendix                                          附录，附表  F|DR  
applicable                                         适用的 fLLnf].O  
applicable laws and regulations                 适用的法规 xV"6d{+  
application systems                                  应用系统 }_Tt1iai*  
apply consistently                              一贯地执行，一贯地实施 d&O'r[S  
appropriate                                       适当的，合适的； =PI^X\if88  
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appropriate authorization                          适当的授权 pK-_R #  
appropriateness of audit evidence                    审计证据的适当性 [c,
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approval                                    批准，核准 2,rY\Nu_  
assertion                                    (会计报表上的)认定；确认 @$2`DI{_^  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Pn~pej5'K  
asset                                                 资产，财产 :;|)/  
asset restructuring                             资产重组 n ;
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assignment of duties                                 职责的划分 :!r9 =N9  
assistant                                     助理，助理人员 7qCJ]% )b6  
associated company                                 联属公司，联营公司 }IxY(`:qs  
association                                        联合，结合；协会，社团 )6O\WB|  
assumption                                       假设，假定 53g8T+`\(  
at a given date                                         在某一特定时日 e-L
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attestation                                         鉴证，公证 M!;`(_2  
attestation service                             鉴证服务 ykErt%k<n  
audit adjustment                                审计调整 Ukk-(gjX  
audit areas                                        审计领域 )$2%&9b  
audit conclusion                                审计结论 G1`mn$`kq  
audit effectiveness                             审计效果 Z"teZ0H  
audit efficiency                                  审计效率 .=
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audit engagement letter                      审计业务约定书 ujI 3tsl  
audit evidence                                          审计证据 6i*ArGA   
audit fee                                    审计费 F'$9en2I:  
audit files                                          审计档案 z*??YUT\M  
audit findings                                     审计中发现的事项 qat45O4A1  
audit implementation stage                        审计实施阶段 9}K(Q=
 
audit mark                                        审计标识 # u}v7{4  
audit materiality                                 审计重要性 gb!@OZ c  
audit method                                     审计方法 l%-67(  
audit objective                                         审计目标，审计目的 "1gk-  
audit of financial statements                      会计报表审计，财务报表审计 d/ 'A\"o+  
audit opinion                                     审计意见 0 .6X{kO  
audit period                                      被审计期间，被审计年度 `dG.L  
audit plan                                          审计计划 >/*?4  
audit planning                                    编制审计计划，制定审计计划，审计计划 l<0[ K(  
audit planning stage                                  审计计划阶段 /xX
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audit procedure                                审计程序 orcZyYU  
audit programme                               审计程序表，具体审计计划 4)x3!Ol  
audit report                                       审计报告 W TXD4}  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 1 $KLMW  
audit report with a qualified opinion                 有保留意见的审计报告 89:?.'   
audit report with an adverse opinion                否定意见的审计报告 %x cM_|AyR  
audit report with dual dates                      双重日期审计报告 `Yo-5h  
audit reporting stage                                 审计报告阶段 ~PU1vbv9T  
audit responsibility                                   审计责任 $ ufSNx(F  
audit results                                      审计结果 YW4bm  
audit risk                                          审计风险 Q G=-LXv:@  
audit sampling                                          审计抽样 e4>L@7  
audit sampling techniques                         审计抽样方法，审计抽样技术 Pq[0vZ_}dN  
audit strategies                                  审计策略 vV:MS O'r  
audit summary                                         审计总结，审计小结 ,oB k>  
audit team                                         审计小组 *_"c!eW  
audit test                                    审计测试 8JjU 9#  
audit trail                                          审计轨迹 E,ZB;  
audit work                                        审计工作 M&}oat*  
audit working paper                                 审计工作底稿 7YQK@lS  
audited financial statement                        审计会计报表，已审计财务报表 1 o  
Auditing Guidelines (the～)                      审计规范指南 x3Dg%=R  
auditing standards                             审计准则 c4qp3B_w  
audit-oriented working paper                          (审计)业务类工作底稿 ZH`K%h0  
authorisation                                     授权 ?hry=I(7r  
authorisation of transaction                       交易的授权 Up!ZCZ$RC  
availability                                         可获得性 ziB]S@U  
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balance                                      余额；差额；平衡 Yt O@n@1  
balance sheet                                    资产负债表 +,{Wcb  
bank                                                 银行 %1 VNP(E  
bank account                                    银行账户，银行户头 O0=,&=i  
bank statement                                 银行对账单 **w*hd]

 
barter transaction                              易货交易，以物换物交易 cc2oFn  
basis of audit                                    审计依据 ?-.Ep0/  
basis of preparation                                (会计报表的)编制基础 cciAMQhA  
book of account                               账目，账簿 +qSr =Y:+  
borrowing                                         借款，贷款，借债  Vgru, '  
branch                                              分支，分支机构，分店 HhY2`P8  
brought forward                                (账户余额等的)承上年，承上期，承上页 ?V\9,BTb)  
budget                                              预算 bHWvKv+  
building                                      建筑物；大楼 ;+TF3av0zq  
business conditions                                  业务情况，经营情况 ~\@<8@N2a6  
business licence                               (企业等的)营业执照
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business relation                                业务关系 i Ks,i9j  
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