[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
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审计词汇英汉对照 N#-pl:J(  
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ability to continue as a going concern               持续经营能力 K
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acceptability                                     可接受性，可接受程度 -MTYtw(  
acceptable level of detection risk                     检查风险的可接受水平 
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acceptance of engagement                       接受委托 ) < U9  
accepting the engagement for the first time              首次接受委托 f^u-Myk  
access to asset                                         对资产的接触 (*Q:'2e  
according to                                     根据，依据，依照 BbCO K  
account balance                                账户余额 \M._x"  
account for                                       对……进行会计处理，核算；解释 NIbK3`1  
accounting                                        会计，会计学 y35~bz^2  
accounting advisory serve                        会计咨询服务 fG$LqzyqlK  
accounting firm                                 会计师事务所 Qs59IZ  
accounting information                      会计信息，会计资料 +Y~5197V  
accounting period                             会计期间 DC-d@N+  
accounting policies                                   会计政策 #C?M-  
accounting professional bodies                 会计职业组织，会计职业团体 6W=V8  
accounting records                                   会计记录 c>^(=52Q  
accounting responsibility                           会计责任 Yb/*2iWX  
accounting service                             会计服务 SUUN_w~  
accounting standards                                会计准则 Q%d1n*;+  
Accounting Standards for Business Enterprises       企业会计准则 0('ec60u  
accounting system                             会计系统 ?8GS*I  
accounting treatment                                会计处理 v}V[sIs}  
accuracy                                    准确性，精确性 {$yju_[  
additional audit procedures                      追加审计程序 hEsiAbTyF  
addressee                                         收件人，收信人 GfEWms8z  
Administration of State-owned Assets  (the～)     国有资产管理局 0NC70+4L  
administrative laws and regulations                 行政法规 T>L?\-  
adverse impact                                 不利影响，负面影响 3+h
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adverse opinion                                反对意见 0*rD'?)K+  
advisory group                                  咨询组，顾问组 M~|7gK.m1  
agency fee                                        代理费，代理费用 wB \`3u4  
aggregate                                          总计，合计为…… (uDd_@a9t  
alternation of document and record                 变造文件和记录 3)\fZYu)  
alternative audit procedures                      替代审计程序，备选审计程序 !%('8-x%  
amend                                              修改，修订 6:Z8d%Z  
amortisation                                      摊销 je2_.^  
analytical capacity                             分析能力 lNa+NtQu   
analytical procedures                               分析性程序 ]6)u$4X6$  
annual financial statements                        年度会计报表，年度财务报表 xHJkzI  
appendix                                          附录，附表 ja';NIO-  
applicable                                         适用的 Uza '%R  
applicable laws and regulations                 适用的法规 JDE_*xaUV  
application systems                                  应用系统 <]LljTm`i  
apply consistently                              一贯地执行，一贯地实施 ZCPUNtO l  
appropriate                                       适当的，合适的； 1H/I-

 
征用，挪用 |.UY'B  
appropriate authorization                          适当的授权 Im/tU6ybV  
appropriateness of audit evidence                    审计证据的适当性 V<H9KA  
approval                                    批准，核准 9iZio3m  
assertion                                    (会计报表上的)认定；确认 %|D)%|Z  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 jj2\;b:a0  
asset                                                 资产，财产 x}?<9(nE c  
asset restructuring                             资产重组 3+>n!8x ;A  
assignment of duties                                 职责的划分 uy3<2L#.  
assistant                                     助理，助理人员 o5F:U4sG  
associated company                                 联属公司，联营公司 9T24dofkJ  
association                                        联合，结合；协会，社团 4.jRTL5-oj  
assumption                                       假设，假定 }\7UU?@n
 
at a given date                                         在某一特定时日 ^Q$OzsEk  
attestation                                         鉴证，公证 `!HD. E[2c  
attestation service                             鉴证服务 Q,xL8i M,  
audit adjustment                                审计调整 crP2jF!  
audit areas                                        审计领域 &R_7]f+%)  
audit conclusion                                审计结论 >{IPt]PCn  
audit effectiveness                             审计效果 7D#y  
audit efficiency                                  审计效率 J}X{ 8Ds9  
audit engagement letter                      审计业务约定书 Ytlzn%  
audit evidence                                          审计证据 YoKyiO!   
audit fee                                    审计费 L#UR>Z#9  
audit files                                          审计档案 cZ?QI6|[  
audit findings                                     审计中发现的事项 IL %]4,  
audit implementation stage                        审计实施阶段 qM(}|fMbN  
audit mark                                        审计标识 PWpt\g  
audit materiality                                 审计重要性 L
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audit method                                     审计方法 LJ(WU)CPc  
audit objective                                         审计目标，审计目的 P6 OnE18n  
audit of financial statements                      会计报表审计，财务报表审计 U+)p'%f;  
audit opinion                                     审计意见 xZ9:9/Vg  
audit period                                      被审计期间，被审计年度 "+"=iwEAz  
audit plan                                          审计计划 {G:y?q'z  
audit planning                                    编制审计计划，制定审计计划，审计计划 EE!}$q
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audit planning stage                                  审计计划阶段 kk3^m1  
audit procedure                                审计程序 
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audit programme                               审计程序表，具体审计计划 '3(^Zv  
audit report                                       审计报告 r<e%;S  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 St- uE|8  
audit report with a qualified opinion                 有保留意见的审计报告 F`nQS&y  
audit report with an adverse opinion                否定意见的审计报告 Yv;s3>r  
audit report with dual dates                      双重日期审计报告 LSJ?;Zg(=z  
audit reporting stage                                 审计报告阶段 6@J=n@J$p  
audit responsibility                                   审计责任 (8JU!lin  
audit results                                      审计结果 yJm"vN  
audit risk                                          审计风险 \beO5]KS<  
audit sampling                                          审计抽样 \WCQ>c?~  
audit sampling techniques                         审计抽样方法，审计抽样技术 $ E\|\g  
audit strategies                                  审计策略 hi0HEm\  
audit summary                                         审计总结，审计小结 B )r-,M  
audit team                                         审计小组 g\JJkXjD#  
audit test                                    审计测试 l]R0r{{  
audit trail                                          审计轨迹 smQ^(S^  
audit work                                        审计工作 Iry$z^  
audit working paper                                 审计工作底稿 jmM|on!  
audited financial statement                        审计会计报表，已审计财务报表 i<m(neX[H  
Auditing Guidelines (the～)                      审计规范指南 FRBu8WW0L  
auditing standards                             审计准则 e<L@QNX  
audit-oriented working paper                          (审计)业务类工作底稿 0CrsZtX  
authorisation                                     授权 _/s"VYFZ  
authorisation of transaction                       交易的授权 IY`p7 )#i  
availability                                         可获得性 6Xlzdt  
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balance                                      余额；差额；平衡 BX@I
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balance sheet                                    资产负债表 7~/cz_  
bank                                                 银行 @w[i%F,&`  
bank account                                    银行账户，银行户头 i--t ?@#  
bank statement                                 银行对账单 Sjpx G@k  
barter transaction                              易货交易，以物换物交易 *U?O4E9  
basis of audit                                    审计依据 {*ak>Wud  
basis of preparation                                (会计报表的)编制基础 ,kN; d}bg  
book of account                               账目，账簿 M?$[WS  
borrowing                                         借款，贷款，借债 ~U9K<_U  
branch                                              分支，分支机构，分店 x*Lt]]A  
brought forward                                (账户余额等的)承上年，承上期，承上页 )h!cOEt  
budget                                              预算 5'~_d@M  
building                                      建筑物；大楼 0lfK} a  
business conditions                                  业务情况，经营情况 f!Q\M1t)  
business licence                               (企业等的)营业执照 >ZgzE  
business relation                                业务关系 3$$E0` 7.  
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