[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 Qi',[Xmf  
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审计词汇英汉对照 E.]sX_X?  
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A %j%}iM/(<  
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ability to continue as a going concern               持续经营能力 $:kG>R@\t  
acceptability                                     可接受性，可接受程度 cQ~}qE>I  
acceptable level of detection risk                     检查风险的可接受水平 Be+CV">2  
acceptance of engagement                       接受委托 0S <;T+WA  
accepting the engagement for the first time              首次接受委托 <>`+"O}  
access to asset                                         对资产的接触 n*G[ZW*Uc  
according to                                     根据，依据，依照 [H-,zY  
account balance                                账户余额 h% BA,C  
account for                                       对……进行会计处理，核算；解释 A-e#&pJ  
accounting                                        会计，会计学 ru,]!YPJE2  
accounting advisory serve                        会计咨询服务 _Z'j%/-4@D  
accounting firm                                 会计师事务所 7q*L-Xe]k  
accounting information                      会计信息，会计资料 YHN@?}T()  
accounting period                             会计期间 $e#p -z  
accounting policies                                   会计政策 ,Ju

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accounting professional bodies                 会计职业组织，会计职业团体 _ETG.SYq  
accounting records                                   会计记录 {7&(2Z]z  
accounting responsibility                           会计责任 D4[1CQ@}4D  
accounting service                             会计服务 #W,BUN}  
accounting standards                                会计准则 !4cR&@[  
Accounting Standards for Business Enterprises       企业会计准则 2bBTd@m4  
accounting system                             会计系统 .a\b_[+W  
accounting treatment                                会计处理 rD)yEuYX  
accuracy                                    准确性，精确性 es@_6ol.@  
additional audit procedures                      追加审计程序 XYIZ^_My  
addressee                                         收件人，收信人 \D(6
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Administration of State-owned Assets  (the～)     国有资产管理局 PLR[nB7K  
administrative laws and regulations                 行政法规 vwDnz/-  
adverse impact                                 不利影响，负面影响 <
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adverse opinion                                反对意见 U^SJWYi<Y  
advisory group                                  咨询组，顾问组 _?&$@c  
agency fee                                        代理费，代理费用 '"LrGvkZ  
aggregate                                          总计，合计为…… pASNiH698  
alternation of document and record                 变造文件和记录
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alternative audit procedures                      替代审计程序，备选审计程序 O,6Upk  
amend                                              修改，修订 @Ong+^m|PC  
amortisation                                      摊销 ~TwjcI*/  
analytical capacity                             分析能力 Cw]&B  
analytical procedures                               分析性程序 PeGL Rbx34  
annual financial statements                        年度会计报表，年度财务报表 mDz{8N9<FG  
appendix                                          附录，附表 8#NtZ  
applicable                                         适用的 <w UDcF  
applicable laws and regulations                 适用的法规

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application systems                                  应用系统 P.
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apply consistently                              一贯地执行，一贯地实施 =zBcfFii`w  
appropriate                                       适当的，合适的； o %s
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征用，挪用 /,dc r*  
appropriate authorization                          适当的授权 9X&Xc  
appropriateness of audit evidence                    审计证据的适当性 IFNs)*  
approval                                    批准，核准 pUx~  
assertion                                    (会计报表上的)认定；确认 bI.LE/yk  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 [YG\a5QK  
asset                                                 资产，财产 FOiwB^$>  
asset restructuring                             资产重组 ?#"rI6  
assignment of duties                                 职责的划分 VAf"B5R  
assistant                                     助理，助理人员 O\;Z4qn2=  
associated company                                 联属公司，联营公司 :GXiA  
association                                        联合，结合；协会，社团 <a7y]Py  
assumption                                       假设，假定 (
$EA/|z  
at a given date                                         在某一特定时日 aOHf#!/"sb  
attestation                                         鉴证，公证 NXsDn&&O  
attestation service                             鉴证服务 v'uWmL7C  
audit adjustment                                审计调整 B}_*0D  
audit areas                                        审计领域 S4uX utd  
audit conclusion                                审计结论 -b+VzVJZ  
audit effectiveness                             审计效果 IiTV*azVh  
audit efficiency                                  审计效率 \}Fx''  
audit engagement letter                      审计业务约定书 8P5yaS_  
audit evidence                                          审计证据 *4#)or  
audit fee                                    审计费 ?t++IEoP  
audit files                                          审计档案  4b]/2H  
audit findings                                     审计中发现的事项 $,$bZV  
audit implementation stage                        审计实施阶段 Ag=>F5  
audit mark                                        审计标识 mn e4uW
 
audit materiality                                 审计重要性 `Y n:fL7S  
audit method                                     审计方法 :U_k*9z}=
 
audit objective                                         审计目标，审计目的 KdIX`  
audit of financial statements                      会计报表审计，财务报表审计 *TQXE:vZ[  
audit opinion                                     审计意见 *YmR7g|k  
audit period                                      被审计期间，被审计年度 vgY ) L  
audit plan                                          审计计划 QcJ?1GwA"  
audit planning                                    编制审计计划，制定审计计划，审计计划 -N;$L~`iAt  
audit planning stage                                  审计计划阶段 UFBggT\  
audit procedure                                审计程序 ^
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audit programme                               审计程序表，具体审计计划 -d]-R?mQ  
audit report                                       审计报告 1 !_$HA  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 5/Viz`hsz  
audit report with a qualified opinion                 有保留意见的审计报告 d-Vttxa6  
audit report with an adverse opinion                否定意见的审计报告 ^\=
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audit report with dual dates                      双重日期审计报告 uFQ;}k;}  
audit reporting stage                                 审计报告阶段 C3q}Dh+]  
audit responsibility                                   审计责任 3V~871:-~  
audit results                                      审计结果 ggQ/_F8u  
audit risk                                          审计风险 =K'X:UM  
audit sampling                                          审计抽样 6'CZfs\  
audit sampling techniques                         审计抽样方法，审计抽样技术 B1)gudP`  
audit strategies                                  审计策略 -|;{/ s5  
audit summary                                         审计总结，审计小结 r >bMx~a]  
audit team                                         审计小组 IcmTF #{D  
audit test                                    审计测试 ,aOi:aaZRT  
audit trail                                          审计轨迹 "ee:Z_Sz  
audit work                                        审计工作 %(lr.9.]H  
audit working paper                                 审计工作底稿 y#F`yXUj  
audited financial statement                        审计会计报表，已审计财务报表 V4I5PPz~  
Auditing Guidelines (the～)                      审计规范指南 "(bnr0  
auditing standards                             审计准则 ~ 8L]!OQ9=  
audit-oriented working paper                          (审计)业务类工作底稿 xgoG>~F  
authorisation                                     授权 'J\nvNm  
authorisation of transaction                       交易的授权 {8+FxmH  
availability                                         可获得性 #1fT\aP   
B N$>.V7H&  
balance                                      余额；差额；平衡 n N.6?a  
balance sheet                                    资产负债表 cmG*"  
bank                                                 银行 FW* k O  
bank account                                    银行账户，银行户头 ipzv]c&  
bank statement                                 银行对账单 Y'-@O"pK  
barter transaction                              易货交易，以物换物交易 4WCWu}  
basis of audit                                    审计依据 *IBT!@*Q&  
basis of preparation                                (会计报表的)编制基础 k1Z"Qmz  
book of account                               账目，账簿 S -$ L2N  
borrowing                                         借款，贷款，借债 x\(@v  
branch                                              分支，分支机构，分店 7A:k  
brought forward                                (账户余额等的)承上年，承上期，承上页 ?VCdT`6=  
budget                                              预算 .*FBr7rE\  
building                                      建筑物；大楼 <Y%km[Mh  
business conditions                                  业务情况，经营情况 {"{kWbXZ  
business licence                               (企业等的)营业执照 ,U`:IP/L  
business relation                                业务关系 l~ 3H
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