[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 FdxsUDL  
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审计词汇英汉对照 In(NF#
 
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ability to continue as a going concern               持续经营能力 (#u{ U=  
acceptability                                     可接受性，可接受程度
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acceptable level of detection risk                     检查风险的可接受水平 -1mvhR~  
acceptance of engagement                       接受委托 # #>a&,  
accepting the engagement for the first time              首次接受委托 [=~!w_  
access to asset                                         对资产的接触 !R{em48D  
according to                                     根据，依据，依照 z93nYY$`Y  
account balance                                账户余额 7A0dl} :  
account for                                       对……进行会计处理，核算；解释 4x]NUt  
accounting                                        会计，会计学 EXHR(t}e  
accounting advisory serve                        会计咨询服务 jtLnj@,  
accounting firm                                 会计师事务所 yBe(^ n  
accounting information                      会计信息，会计资料 lC{L6&T  
accounting period                             会计期间 gz\j('~-D  
accounting policies                                   会计政策 b%<jUY  
accounting professional bodies                 会计职业组织，会计职业团体 =1Sy@MbH3  
accounting records                                   会计记录 +$~8)95<B  
accounting responsibility                           会计责任 uu@<&.r\C  
accounting service                             会计服务 9:\A7 =  
accounting standards                                会计准则 m5qCq9Y  
Accounting Standards for Business Enterprises       企业会计准则 >w2f8tW`PP  
accounting system                             会计系统 UL
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accounting treatment                                会计处理 D;C5,rNt  
accuracy                                    准确性，精确性 a
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additional audit procedures                      追加审计程序 Hn^sW LT  
addressee                                         收件人，收信人 hg&u0AQ2  
Administration of State-owned Assets  (the～)     国有资产管理局 /&6Q)  
administrative laws and regulations                 行政法规 Rk{$S"8S_  
adverse impact                                 不利影响，负面影响 kaC+I"4c  
adverse opinion                                反对意见 !Sfe{/$w  
advisory group                                  咨询组，顾问组 d~/xGB`<  
agency fee                                        代理费，代理费用 d'q&Lq  
aggregate                                          总计，合计为…… 
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alternation of document and record                 变造文件和记录 un&>  
alternative audit procedures                      替代审计程序，备选审计程序 j]Ua\|t  
amend                                              修改，修订 Ej5^Y ?-6  
amortisation                                      摊销 8E-Ip>{>  
analytical capacity                             分析能力 APOea  
analytical procedures                               分析性程序 C=s((q*  
annual financial statements                        年度会计报表，年度财务报表 x{j+}'9  
appendix                                          附录，附表 Crg#6k1~EN  
applicable                                         适用的 C#T)@UxBZ  
applicable laws and regulations                 适用的法规 6Ok,_ !  
application systems                                  应用系统 4V>vg2 d  
apply consistently                              一贯地执行，一贯地实施 ^T+<!k  
appropriate                                       适当的，合适的； 0@w&J9yG  
征用，挪用 _- (z@  
appropriate authorization                          适当的授权 'N|2vbi<  
appropriateness of audit evidence                    审计证据的适当性 (E IRz>  
approval                                    批准，核准 d4V 2[TX  
assertion                                    (会计报表上的)认定；确认 flPZlL  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 rr>IKyI'  
asset                                                 资产，财产 Iw*C*%}[Z  
asset restructuring                             资产重组 CP@o,v-  
assignment of duties                                 职责的划分 Cl{{H]QngX  
assistant                                     助理，助理人员 -$b?rt]h1g  
associated company                                 联属公司，联营公司 wNbTM.@  
association                                        联合，结合；协会，社团 ~6MMErSj  
assumption                                       假设，假定 iPz1eUj  
at a given date                                         在某一特定时日 ym[+Rw  
attestation                                         鉴证，公证 WEps.]s  
attestation service                             鉴证服务 j}"]s/= 6  
audit adjustment                                审计调整 4fD`M(wv  
audit areas                                        审计领域 <w;D$l}u  
audit conclusion                                审计结论 Ag<4r  
audit effectiveness                             审计效果 svF*@(-P#  
audit efficiency                                  审计效率 Qk|( EFQ9  
audit engagement letter                      审计业务约定书 LuLy6]6D;  
audit evidence                                          审计证据 U:J /\-  
audit fee                                    审计费 ]m RF[b$  
audit files                                          审计档案 Hc>([?P%t  
audit findings                                     审计中发现的事项 E=A/4p6\$  
audit implementation stage                        审计实施阶段 >[ @{$\?x:  
audit mark                                        审计标识 :S#eg1y.w]  
audit materiality                                 审计重要性 i4 P$wlO  
audit method                                     审计方法 s!bHS_\e|  
audit objective                                         审计目标，审计目的 ?Z5$0-g'hU  
audit of financial statements                      会计报表审计，财务报表审计 Cx$9#3\  
audit opinion                                     审计意见 $B*qNYpPy.  
audit period                                      被审计期间，被审计年度 |_!PD$i-  
audit plan                                          审计计划 7jh
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audit planning                                    编制审计计划，制定审计计划，审计计划 7eTA`@v5A  
audit planning stage                                  审计计划阶段 w"yK\OE  
audit procedure                                审计程序 oJhEHx[f  
audit programme                               审计程序表，具体审计计划 bx1G CD  
audit report                                       审计报告 K~P76jAe$  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 4 3}qaf[  
audit report with a qualified opinion                 有保留意见的审计报告 CzK%x?~]  
audit report with an adverse opinion                否定意见的审计报告 -=@K%\\~5  
audit report with dual dates                      双重日期审计报告 n(9F:N  
audit reporting stage                                 审计报告阶段 H3W_}f  
audit responsibility                                   审计责任 N45s'rF  
audit results                                      审计结果 (q055y  
audit risk                                          审计风险 9Y;}JVS  
audit sampling                                          审计抽样 AX/=}G  
audit sampling techniques                         审计抽样方法，审计抽样技术 ))c*_n  
audit strategies                                  审计策略 SB5@\^  
audit summary                                         审计总结，审计小结 ?SB h^/zf  
audit team                                         审计小组 c>M_?::)0  
audit test                                    审计测试 D-;J;m \  
audit trail                                          审计轨迹 h<t<]i'  
audit work                                        审计工作 fN~8L}!l  
audit working paper                                 审计工作底稿 x*3@,GmZl  
audited financial statement                        审计会计报表，已审计财务报表 VG? yL2y  
Auditing Guidelines (the～)                      审计规范指南 3 t~X:  
auditing standards                             审计准则 !$g(&  
audit-oriented working paper                          (审计)业务类工作底稿 ag|9$  
authorisation                                     授权 tW'qO:y+  
authorisation of transaction                       交易的授权 V*0Y_T{_  
availability                                         可获得性 1t!&xvhG  
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balance                                      余额；差额；平衡 r9U[-CX:"  
balance sheet                                    资产负债表 0]f?Dx/8  
bank                                                 银行 jJiCF,m  
bank account                                    银行账户，银行户头 vbW\~xf  
bank statement                                 银行对账单 :==UDVP  
barter transaction                              易货交易，以物换物交易 GA({r i  
basis of audit                                    审计依据 Lx|w~+k}  
basis of preparation                                (会计报表的)编制基础 gEX:S(1QP  
book of account                               账目，账簿 8Xt=eL/P  
borrowing                                         借款，贷款，借债 Yqq$kln  
branch                                              分支，分支机构，分店 &1\u#LU  
brought forward                                (账户余额等的)承上年，承上期，承上页 g;| n8]  
budget                                              预算 T#ecLD#  
building                                      建筑物；大楼 Zb5T90s%  
business conditions                                  业务情况，经营情况 ,i1fv "  
business licence                               (企业等的)营业执照 UFSEobhg&5  
business relation                                业务关系 #$9U=^Z[  
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