[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 8B &EH+  
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审计词汇英汉对照 _k26(rdI@-  
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ability to continue as a going concern               持续经营能力 Y%kOq`uT=n  
acceptability                                     可接受性，可接受程度 b Ej}J_#  
acceptable level of detection risk                     检查风险的可接受水平 WA,D=)GP  
acceptance of engagement                       接受委托 A.("jb@I  
accepting the engagement for the first time              首次接受委托 \eNB L[  
access to asset                                         对资产的接触 Q.$Rhjb  
according to                                     根据，依据，依照 .MG83Si  
account balance                                账户余额 `_1~[t  
account for                                       对……进行会计处理，核算；解释 [tof+0Y6  
accounting                                        会计，会计学 ,pI9=e@O/z  
accounting advisory serve                        会计咨询服务 h2T\%V_j  
accounting firm                                 会计师事务所 aVHIU3  
accounting information                      会计信息，会计资料 I=#`8deH(  
accounting period                             会计期间 R'`'q1=R  
accounting policies                                   会计政策 `*B0n>ol,  
accounting professional bodies                 会计职业组织，会计职业团体 [.fh2XrVM  
accounting records                                   会计记录 xx>hJ!  
accounting responsibility                           会计责任 _qf39fM;\  
accounting service                             会计服务 K$Vu[!l`  
accounting standards                                会计准则 c't QA  
Accounting Standards for Business Enterprises       企业会计准则 e
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accounting system                             会计系统 Ad>81=Z  
accounting treatment                                会计处理 `j@1]%&z  
accuracy                                    准确性，精确性 -W1p=od
 
additional audit procedures                      追加审计程序 ?R#$ c]  
addressee                                         收件人，收信人 /P@%{y  
Administration of State-owned Assets  (the～)     国有资产管理局 QK+,63@D\=  
administrative laws and regulations                 行政法规 qE[YZ(/f0&  
adverse impact                                 不利影响，负面影响 Nz.X$zUmY  
adverse opinion                                反对意见 V=*^C+6s  
advisory group                                  咨询组，顾问组 qjhV/fsfb  
agency fee                                        代理费，代理费用 YIg43Av  
aggregate                                          总计，合计为…… z/xPI)R[  
alternation of document and record                 变造文件和记录 El5}
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alternative audit procedures                      替代审计程序，备选审计程序 lTqlQ<`V  
amend                                              修改，修订 .gDq+~r8O  
amortisation                                      摊销 zaHZ5%{LQD  
analytical capacity                             分析能力 ^_|kEvk0  
analytical procedures                               分析性程序 <C&|8@A0  
annual financial statements                        年度会计报表，年度财务报表 eNK +)<PK(  
appendix                                          附录，附表 $U]T8;5Q  
applicable                                         适用的 Ch>F11kC  
applicable laws and regulations                 适用的法规 .7^(~&5N  
application systems                                  应用系统 ]$Z:^"JS3  
apply consistently                              一贯地执行，一贯地实施 ] 5S`y{j1  
appropriate                                       适当的，合适的； ap}p ?r  
征用，挪用 iOURS  
appropriate authorization                          适当的授权 H,L{N'[Xph  
appropriateness of audit evidence                    审计证据的适当性 `e =IXkt  
approval                                    批准，核准 hk4t #Km  
assertion                                    (会计报表上的)认定；确认 f; |fS~  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 {:uv}4Z  
asset                                                 资产，财产 I*
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asset restructuring                             资产重组 R\3a Sx L  
assignment of duties                                 职责的划分 i)|jLrW~e  
assistant                                     助理，助理人员 \6SjJ]o>  
associated company                                 联属公司，联营公司 Z)W8Of_  
association                                        联合，结合；协会，社团 X%5eZ"1{x  
assumption                                       假设，假定 @!f4>iUy  
at a given date                                         在某一特定时日 l(sVnhL6h  
attestation                                         鉴证，公证  5 0N4J  
attestation service                             鉴证服务 +_i{4Iz~p  
audit adjustment                                审计调整 "g^i%  
audit areas                                        审计领域 f(m,!  
audit conclusion                                审计结论 P{n# ^4  
audit effectiveness                             审计效果 Om0 $6O  
audit efficiency                                  审计效率 pVy=rS -  
audit engagement letter                      审计业务约定书 WZNq!K H  
audit evidence                                          审计证据 3MQZ)!6  
audit fee                                    审计费 +`Z1L\gmA  
audit files                                          审计档案 VjM3M<!g>M  
audit findings                                     审计中发现的事项 h.>SVQzU  
audit implementation stage                        审计实施阶段 32\.-v  
audit mark                                        审计标识 Dd5 9xNKm  
audit materiality                                 审计重要性 (CxA5u1|l  
audit method                                     审计方法 <(lA C
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audit objective                                         审计目标，审计目的 v<!S_7h  
audit of financial statements                      会计报表审计，财务报表审计 wI_@  
audit opinion                                     审计意见 p5fr}#en  
audit period                                      被审计期间，被审计年度 AYA{_^#+3  
audit plan                                          审计计划 A ]A{HEX  
audit planning                                    编制审计计划，制定审计计划，审计计划 [v"Z2F<.=  
audit planning stage                                  审计计划阶段 pd'0|  
audit procedure                                审计程序 uPz+*4+  
audit programme                               审计程序表，具体审计计划 INi$-Y+  
audit report                                       审计报告 luf5-XT  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 46A sD  
audit report with a qualified opinion                 有保留意见的审计报告 tbRW 6  
audit report with an adverse opinion                否定意见的审计报告 rY_~(?XS  
audit report with dual dates                      双重日期审计报告 fkzSX8a9}  
audit reporting stage                                 审计报告阶段 1XSnnkJm  
audit responsibility                                   审计责任 !,[#,oy;  
audit results                                      审计结果 'V:Q :  
audit risk                                          审计风险 y d97ys  
audit sampling                                          审计抽样 =#G 2}8mQD  
audit sampling techniques                         审计抽样方法，审计抽样技术 q`<:CfCt  
audit strategies                                  审计策略 %hnBpz  
audit summary                                         审计总结，审计小结 JnBU W"  
audit team                                         审计小组 X,|8Wpi=  
audit test                                    审计测试 S:_Ms{S  
audit trail                                          审计轨迹 }GB~3 J  
audit work                                        审计工作 6L<:>55  
audit working paper                                 审计工作底稿 K|7"YNohfG  
audited financial statement                        审计会计报表，已审计财务报表 4qOzjEQ
 
Auditing Guidelines (the～)                      审计规范指南 6$k#B ~~  
auditing standards                             审计准则 M5`v^>  
audit-oriented working paper                          (审计)业务类工作底稿 {[oNUzcd  
authorisation                                     授权 g<:Lcg"u  
authorisation of transaction                       交易的授权 Uk?G1]$mL  
availability                                         可获得性 5CkG^9  
B ]nTeTW  
balance                                      余额；差额；平衡 h&<"jCjL
 
balance sheet                                    资产负债表 > {*cW  
bank                                                 银行 ~R!1{8HP  
bank account                                    银行账户，银行户头 p27Dcwov  
bank statement                                 银行对账单 ;>J!$B?,  
barter transaction                              易货交易，以物换物交易 Xul`>8y|  
basis of audit                                    审计依据 7AqgX0)  
basis of preparation                                (会计报表的)编制基础 k)p`x"To  
book of account                               账目，账簿 ?*fa5=ql  
borrowing                                         借款，贷款，借债 TrjyU  
branch                                              分支，分支机构，分店 g&Vhu8kNIA  
brought forward                                (账户余额等的)承上年，承上期，承上页 Dh I{&$O/  
budget                                              预算 5p0~AN)  
building                                      建筑物；大楼 RaJTya^  
business conditions                                  业务情况，经营情况 .a*?Pal@@  
business licence                               (企业等的)营业执照 Y=mr=]q  
business relation                                业务关系 r6DLShP-Ur  
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