[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 PIR#M('  
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审计词汇英汉对照 %X7R_>.   
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ability to continue as a going concern               持续经营能力 f4UnLig  
acceptability                                     可接受性，可接受程度 JL[$B1  
acceptable level of detection risk                     检查风险的可接受水平 0zQ"5e?qy  
acceptance of engagement                       接受委托 O=~8+sa  
accepting the engagement for the first time              首次接受委托 Ir&rTGFN  
access to asset                                         对资产的接触 W; yNg  
according to                                     根据，依据，依照 ^0)Mc"&{  
account balance                                账户余额 =r"-Pm{  
account for                                       对……进行会计处理，核算；解释 ,cZhkXd  
accounting                                        会计，会计学 1N6.r:wg)%  
accounting advisory serve                        会计咨询服务 O<7Q>m  
accounting firm                                 会计师事务所 !~Vo'ykwx'  
accounting information                      会计信息，会计资料 G&=4@pLY5  
accounting period                             会计期间 ~e*3_l>9  
accounting policies                                   会计政策 .1n=&d|  
accounting professional bodies                 会计职业组织，会计职业团体 iO1ir+B\  
accounting records                                   会计记录 kt`_n+G  
accounting responsibility                           会计责任 OAJGwm  
accounting service                             会计服务 mN^ w?R41m  
accounting standards                                会计准则 I@Cq<:+(3  
Accounting Standards for Business Enterprises       企业会计准则 ~tK4C|  
accounting system                             会计系统 $J6Pv   
accounting treatment                                会计处理 p]h;M  
accuracy                                    准确性，精确性 9{ [I|  
additional audit procedures                      追加审计程序 4/KGrY!ck  
addressee                                         收件人，收信人 9 5bi W  
Administration of State-owned Assets  (the～)     国有资产管理局 %Ms"LoK  
administrative laws and regulations                 行政法规 :rxS&5  
adverse impact                                 不利影响，负面影响 be?>C 5  
adverse opinion                                反对意见 mzw`{Oy>L  
advisory group                                  咨询组，顾问组 r-^FM~
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agency fee                                        代理费，代理费用 Lx%*IE|c
 
aggregate                                          总计，合计为…… ] V|hDU=t  
alternation of document and record                 变造文件和记录 [|iWLPO1&k  
alternative audit procedures                      替代审计程序，备选审计程序 (LiS9|J!  
amend                                              修改，修订 (~>uFH   
amortisation                                      摊销 4
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analytical capacity                             分析能力 yS#)F.  
analytical procedures                               分析性程序 42/MBP`
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annual financial statements                        年度会计报表，年度财务报表 z$g cK>@l  
appendix                                          附录，附表 &10l80vj  
applicable                                         适用的 _{j'` #  
applicable laws and regulations                 适用的法规 /ILj}g'  
application systems                                  应用系统 w8=&rzr8  
apply consistently                              一贯地执行，一贯地实施 OaTnQ|*  
appropriate                                       适当的，合适的； BF^dNgn+%K  
征用，挪用 o<h2]TN  
appropriate authorization                          适当的授权 r ^=rs!f@  
appropriateness of audit evidence                    审计证据的适当性 Sg%h}]~   
approval                                    批准，核准 4X-"yQ<U  
assertion                                    (会计报表上的)认定；确认 :1*q}R   
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 {F!/\2a  
asset                                                 资产，财产 Lql2ry$Wa  
asset restructuring                             资产重组 I+oe{#
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assignment of duties                                 职责的划分 LTZ8Eu  
assistant                                     助理，助理人员 IRhi1{K$"  
associated company                                 联属公司，联营公司 }K.Rv(m  
association                                        联合，结合；协会，社团 .7K)'  
assumption                                       假设，假定 {c :7:  
at a given date                                         在某一特定时日 7MWd(n-  
attestation                                         鉴证，公证 J#.f%V
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attestation service                             鉴证服务 mkE_ a>  
audit adjustment                                审计调整 1Kjqs)p^  
audit areas                                        审计领域 
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audit conclusion                                审计结论 }Q2v~ eD  
audit effectiveness                             审计效果 ai7R@~O:_k  
audit efficiency                                  审计效率 n;@.eC,T/  
audit engagement letter                      审计业务约定书 O]4v\~@-j  
audit evidence                                          审计证据 r` B(ucE  
audit fee                                    审计费 !dQmg'_V  
audit files                                          审计档案 (k^%j  
audit findings                                     审计中发现的事项 kzE<Y  
audit implementation stage                        审计实施阶段 reQr=OAez  
audit mark                                        审计标识 eOoqH$ i  
audit materiality                                 审计重要性 H(hE;|q/  
audit method                                     审计方法 HVJq
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audit objective                                         审计目标，审计目的 pV8_i7\  
audit of financial statements                      会计报表审计，财务报表审计 ~dO+kD  
audit opinion                                     审计意见 Sj ly]  
audit period                                      被审计期间，被审计年度 '[Sm w'n6-  
audit plan                                          审计计划 LR "=(  
audit planning                                    编制审计计划，制定审计计划，审计计划 lw]uH<v  
audit planning stage                                  审计计划阶段 ^B_SAZ&%%  
audit procedure                                审计程序 iQJa6QF&:  
audit programme                               审计程序表，具体审计计划 xH\!j  
audit report                                       审计报告 j.&Y'C7GOC  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 /0swrt.  
audit report with a qualified opinion                 有保留意见的审计报告 pG6?"*Fz;  
audit report with an adverse opinion                否定意见的审计报告 KqN;a i,F  
audit report with dual dates                      双重日期审计报告 E^
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audit reporting stage                                 审计报告阶段 L6?~<#-m\M  
audit responsibility                                   审计责任 ^w!1QH0:/  
audit results                                      审计结果 4se6+oJe  
audit risk                                          审计风险 f,|g|&C  
audit sampling                                          审计抽样 $>8O2p7W  
audit sampling techniques                         审计抽样方法，审计抽样技术 +CVB[r#hu  
audit strategies                                  审计策略 Z%Pv,h'Q  
audit summary                                         审计总结，审计小结 ;^TSla+t+  
audit team                                         审计小组 &^UT  
audit test                                    审计测试 PNz]L  
audit trail                                          审计轨迹 =F2`X#x_j  
audit work                                        审计工作 /F$E)qN7n  
audit working paper                                 审计工作底稿 x8xz33  
audited financial statement                        审计会计报表，已审计财务报表 )Q 5 x
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Auditing Guidelines (the～)                      审计规范指南 g~ii^[W  
auditing standards                             审计准则 Vx}e,(i  
audit-oriented working paper                          (审计)业务类工作底稿 
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authorisation                                     授权 )oALB vX  
authorisation of transaction                       交易的授权 P L7(0b%  
availability                                         可获得性 4(91T  
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balance                                      余额；差额；平衡 xnC:?d  
balance sheet                                    资产负债表 D^QL.Du,  
bank                                                 银行 hx*4xF  
bank account                                    银行账户，银行户头 Hd\.,2a"  
bank statement                                 银行对账单 p"
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barter transaction                              易货交易，以物换物交易 A0>r]<y  
basis of audit                                    审计依据 l^XOW- ;u  
basis of preparation                                (会计报表的)编制基础 cyLl,OA  
book of account                               账目，账簿 S0Ur{!9\#^  
borrowing                                         借款，贷款，借债 Ge @qvP_  
branch                                              分支，分支机构，分店 ZC%;5O`  
brought forward                                (账户余额等的)承上年，承上期，承上页 {!j)j6(NY
 
budget                                              预算 .l hS
 
building                                      建筑物；大楼 id588
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business conditions                                  业务情况，经营情况 
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business licence                               (企业等的)营业执照 76o3Sge:  
business relation                                业务关系 C;5`G *e  
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