[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 :mpR}.^hv  
　　 8,(FJ7OCT,  
审计词汇英汉对照 /J-:?./  
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ability to continue as a going concern               持续经营能力 BWd{xP y  
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 /61P`1y(J  
acceptance of engagement                       接受委托 tmCm54  
accepting the engagement for the first time              首次接受委托 @n- [bN  
access to asset                                         对资产的接触 Fa!6*K\  
according to                                     根据，依据，依照 (zm5 4 Vm  
account balance                                账户余额 6axDuwQ  
account for                                       对……进行会计处理，核算；解释 )7H  s  
accounting                                        会计，会计学 -@wnQ?  
accounting advisory serve                        会计咨询服务 VY9o}J>,w  
accounting firm                                 会计师事务所 :c
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accounting information                      会计信息，会计资料 Zw@=WW[Q`p  
accounting period                             会计期间 z[vHMJ
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accounting policies                                   会计政策 y}aKL(AaU  
accounting professional bodies                 会计职业组织，会计职业团体 ylTX  
accounting records                                   会计记录 Xg<R+o  
accounting responsibility                           会计责任 (AIgW  
accounting service                             会计服务 yyZs[ 5Q  
accounting standards                                会计准则 #E`wqI\'  
Accounting Standards for Business Enterprises       企业会计准则 #!yW)RG  
accounting system                             会计系统 gXy'@!  
accounting treatment                                会计处理 ,M?K3lG\g[  
accuracy                                    准确性，精确性 CpGy' Ia
 
additional audit procedures                      追加审计程序 ^uCZO  
addressee                                         收件人，收信人 a8w/#!^34  
Administration of State-owned Assets  (the～)     国有资产管理局 PNgdWf3  
administrative laws and regulations                 行政法规 Z@1vJH6IbA  
adverse impact                                 不利影响，负面影响 G*N}X3H:o  
adverse opinion                                反对意见 =PM6:3aKh  
advisory group                                  咨询组，顾问组 ,SV34+(
 
agency fee                                        代理费，代理费用 1#Q~aY  
aggregate                                          总计，合计为…… Z%m\/wr  
alternation of document and record                 变造文件和记录 YP4lizs.  
alternative audit procedures                      替代审计程序，备选审计程序 L9}%tEP  
amend                                              修改，修订 F-TDS<[S?  
amortisation                                      摊销 +eUWf{(_  
analytical capacity                             分析能力 a[ Y\5Ojm  
analytical procedures                               分析性程序 l$:?82{  
annual financial statements                        年度会计报表，年度财务报表 UD0#Tpd7  
appendix                                          附录，附表 ,v@C=4'm  
applicable                                         适用的 +3d.JQoKl  
applicable laws and regulations                 适用的法规 !,Uzt1K:  
application systems                                  应用系统 L]e@./C$  
apply consistently                              一贯地执行，一贯地实施 -hU1wX%U  
appropriate                                       适当的，合适的； *S= c0  
征用，挪用 wAA9M4  
appropriate authorization                          适当的授权 8M6wc394  
appropriateness of audit evidence                    审计证据的适当性 Sv>bU4LHf  
approval                                    批准，核准 v!WkPvU  
assertion                                    (会计报表上的)认定；确认 @3v[L<S{  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 38zG[c|X  
asset                                                 资产，财产 !;%+1j?d  
asset restructuring                             资产重组
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assignment of duties                                 职责的划分 =yCz!vc  
assistant                                     助理，助理人员 0 zn }l6OS  
associated company                                 联属公司，联营公司 EC8Fapy  
association                                        联合，结合；协会，社团 "lnI@t{o  
assumption                                       假设，假定 CFW#+U#U  
at a given date                                         在某一特定时日 g;-6Hg'  
attestation                                         鉴证，公证 qA>C<NL  
attestation service                             鉴证服务 .|c=]_{  
audit adjustment                                审计调整 w|[{xn^R  
audit areas                                        审计领域 FCIA8^}s  
audit conclusion                                审计结论 =u<jxV9  
audit effectiveness                             审计效果 XY)I~6$Y  
audit efficiency                                  审计效率 Sau?Y  
audit engagement letter                      审计业务约定书 c4  bo  
audit evidence                                          审计证据 I4Rd2G_  
audit fee                                    审计费 #q9cjEd_7  
audit files                                          审计档案 $,8}3R5}  
audit findings                                     审计中发现的事项 pT<}n 9yB5  
audit implementation stage                        审计实施阶段 !V27ln KP+  
audit mark                                        审计标识 q c DJ  
audit materiality                                 审计重要性 (X/dP ~  
audit method                                     审计方法 W{X5~w (  
audit objective                                         审计目标，审计目的 Sej(jJX1  
audit of financial statements                      会计报表审计，财务报表审计 qk_YFR?R  
audit opinion                                     审计意见 Z"N}f ,  
audit period                                      被审计期间，被审计年度 PL*1-t?#  
audit plan                                          审计计划 ?F^O7\rw  
audit planning                                    编制审计计划，制定审计计划，审计计划 'q7&MM'oS^  
audit planning stage                                  审计计划阶段 tk66Ggi[K  
audit procedure                                审计程序 cNG`-+U'  
audit programme                               审计程序表，具体审计计划 u,`cmyZ  
audit report                                       审计报告 Xu%8Q?]  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 gxCl=\  
audit report with a qualified opinion                 有保留意见的审计报告 \xjI=P'-25  
audit report with an adverse opinion                否定意见的审计报告 d37|o3oC  
audit report with dual dates                      双重日期审计报告 ppR;v  
audit reporting stage                                 审计报告阶段 LB/1To  
audit responsibility                                   审计责任 #<81`%  
audit results                                      审计结果 fK10{>E1  
audit risk                                          审计风险 LNOz.2fr>  
audit sampling                                          审计抽样 [?S-on.  
audit sampling techniques                         审计抽样方法，审计抽样技术 "W@>lf?"  
audit strategies                                  审计策略 H|s,; 1#  
audit summary                                         审计总结，审计小结 !~-@p?kW/  
audit team                                         审计小组 c SV`?[a  
audit test                                    审计测试 $ #*";b)QY  
audit trail                                          审计轨迹 \~r`2p-K  
audit work                                        审计工作 mw\ z'  
audit working paper                                 审计工作底稿 d :
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audited financial statement                        审计会计报表，已审计财务报表 *\n-yx]  
Auditing Guidelines (the～)                      审计规范指南 TEzMFu+ V  
auditing standards                             审计准则 &2P+9j>  
audit-oriented working paper                          (审计)业务类工作底稿 xa=Lu?t%<  
authorisation                                     授权 JZo18^aD"'  
authorisation of transaction                       交易的授权 mRNA ,*  
availability                                         可获得性 x}tg/`.=z  
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balance                                      余额；差额；平衡
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balance sheet                                    资产负债表 y37c&XYq  
bank                                                 银行 j@Ta\a-,x  
bank account                                    银行账户，银行户头 }x9D;%)/  
bank statement                                 银行对账单 e2dg{n$6"  
barter transaction                              易货交易，以物换物交易 
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basis of audit                                    审计依据 oOAn 5t@  
basis of preparation                                (会计报表的)编制基础 pnpx`u;  
book of account                               账目，账簿 B1U<m=Y  
borrowing                                         借款，贷款，借债 S#:yl>2  
branch                                              分支，分支机构，分店 t|5T,YFG  
brought forward                                (账户余额等的)承上年，承上期，承上页 wAvnj  
budget                                              预算 K!+IRA@  
building                                      建筑物；大楼 :;g7T-_q  
business conditions                                  业务情况，经营情况 Fs3rsig  
business licence                               (企业等的)营业执照 \ ";^nk*  
business relation                                业务关系 2LTMt?  
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