[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 X}k;(rb  
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审计词汇英汉对照 0#8  
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ability to continue as a going concern               持续经营能力 7.h{"xOx{  
acceptability                                     可接受性，可接受程度 G]=z ![
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acceptable level of detection risk                     检查风险的可接受水平 P$obID  
acceptance of engagement                       接受委托 I_<VGUk  
accepting the engagement for the first time              首次接受委托 4f\NtQ)  
access to asset                                         对资产的接触 Xfc$M(a K{  
according to                                     根据，依据，依照 wD9K\%jIr!  
account balance                                账户余额 >R F|Q  
account for                                       对……进行会计处理，核算；解释 gyvrQ, u  
accounting                                        会计，会计学 j?2~6W/[  
accounting advisory serve                        会计咨询服务 N[/<xW~x?4  
accounting firm                                 会计师事务所 $.jGO!  
accounting information                      会计信息，会计资料 t neTOj  
accounting period                             会计期间 }Ja-0v)Wf  
accounting policies                                   会计政策 %l7[eZ{Y  
accounting professional bodies                 会计职业组织，会计职业团体 DC8#b`j  
accounting records                                   会计记录 kG>jb!e@(  
accounting responsibility                           会计责任 %y6Q3@  
accounting service                             会计服务 dVb6u  
accounting standards                                会计准则 }9 3kHO{  
Accounting Standards for Business Enterprises       企业会计准则 LL(x

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accounting system                             会计系统 Yj
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accounting treatment                                会计处理 !2|Lb' O  
accuracy                                    准确性，精确性 <<>+z5D+  
additional audit procedures                      追加审计程序 fa/S!%}fO  
addressee                                         收件人，收信人 {zb'Z Yz  
Administration of State-owned Assets  (the～)     国有资产管理局 ]UvB+M]Lv)  
administrative laws and regulations                 行政法规 9z#8K zXg  
adverse impact                                 不利影响，负面影响 Ljy797{f  
adverse opinion                                反对意见 ~tp]a]yV  
advisory group                                  咨询组，顾问组 K}l3t2uk  
agency fee                                        代理费，代理费用 E`fG9:6l]  
aggregate                                          总计，合计为…… yvB]rz} i  
alternation of document and record                 变造文件和记录 Z Ts*Y,  
alternative audit procedures                      替代审计程序，备选审计程序 c<$<n  
amend                                              修改，修订 WN'AQ~qA  
amortisation                                      摊销 Pm/<^z%  
analytical capacity                             分析能力
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analytical procedures                               分析性程序 P~\rP6 ;  
annual financial statements                        年度会计报表，年度财务报表 &O'W+4FAc  
appendix                                          附录，附表 A%8 Q}s$<s  
applicable                                         适用的 U<j5s\Y,  
applicable laws and regulations                 适用的法规 *$eH3nn6g  
application systems                                  应用系统 <Q|\mUS6  
apply consistently                              一贯地执行，一贯地实施 ['mpxtG  
appropriate                                       适当的，合适的； N )Z>]&5  
征用，挪用 -$Fj-pO\  
appropriate authorization                          适当的授权 '##?PQ*u  
appropriateness of audit evidence                    审计证据的适当性 (e7!p=D  
approval                                    批准，核准 oYu xkG  
assertion                                    (会计报表上的)认定；确认 .RxTz9(  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 eGEwXza 4  
asset                                                 资产，财产 J>_mDcPo  
asset restructuring                             资产重组 |*{*tW C1  
assignment of duties                                 职责的划分 geG0F}oC!  
assistant                                     助理，助理人员 {lds?AuK  
associated company                                 联属公司，联营公司 9+1{a.JO  
association                                        联合，结合；协会，社团 8T3,56>  
assumption                                       假设，假定 `jE[Xt"@  
at a given date                                         在某一特定时日
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attestation                                         鉴证，公证 #<0Hvde  
attestation service                             鉴证服务 %L.S~dN6  
audit adjustment                                审计调整 Ub3$`  
audit areas                                        审计领域 #*.!J zOg  
audit conclusion                                审计结论 i-CJ{l  
audit effectiveness                             审计效果 :4{ `c.S  
audit efficiency                                  审计效率 P'<i3# ;7X  
audit engagement letter                      审计业务约定书 I
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audit evidence                                          审计证据 zb0NqIN:  
audit fee                                    审计费 e)e(f"t6Q  
audit files                                          审计档案 wiN0|h>,  
audit findings                                     审计中发现的事项 ']nI
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audit implementation stage                        审计实施阶段 .V;,6Vq
 
audit mark                                        审计标识 Oa/^A-'Q  
audit materiality                                 审计重要性 s$#64"F  
audit method                                     审计方法 mV^w|x  
audit objective                                         审计目标，审计目的 7\UHADr  
audit of financial statements                      会计报表审计，财务报表审计 d8wGXNd7B  
audit opinion                                     审计意见 L2VwW  
audit period                                      被审计期间，被审计年度 JO|j?%6YY  
audit plan                                          审计计划 0fqcPi  
audit planning                                    编制审计计划，制定审计计划，审计计划 =IL\T8y09  
audit planning stage                                  审计计划阶段 c^W;p2^  
audit procedure                                审计程序 x]7:MG$  
audit programme                               审计程序表，具体审计计划 )w].m  
audit report                                       审计报告 ;#Po}8Y=  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Q6(~VvC-  
audit report with a qualified opinion                 有保留意见的审计报告 S|= )^$:  
audit report with an adverse opinion                否定意见的审计报告 B!&5*f}*  
audit report with dual dates                      双重日期审计报告 5p.rd0T]l3  
audit reporting stage                                 审计报告阶段 V 6merT79  
audit responsibility                                   审计责任 ROkwjw  
audit results                                      审计结果 sV"tN2W@  
audit risk                                          审计风险 Vg$d|m${  
audit sampling                                          审计抽样 <Y)14w%  
audit sampling techniques                         审计抽样方法，审计抽样技术 5X0ex.  
audit strategies                                  审计策略 L\4rvZa  
audit summary                                         审计总结，审计小结 ;<i u*a  
audit team                                         审计小组 !{l% 3'2  
audit test                                    审计测试 wiI@DJ>E  
audit trail                                          审计轨迹 *9n[#2sM<  
audit work                                        审计工作 !>Nlp,r&~  
audit working paper                                 审计工作底稿 .w4|$.H  
audited financial statement                        审计会计报表，已审计财务报表 7#)k-S!B  
Auditing Guidelines (the～)                      审计规范指南 va@;V+cD  
auditing standards                             审计准则 l4RqQ+[KA;  
audit-oriented working paper                          (审计)业务类工作底稿 }d5]N  
authorisation                                     授权 :3M,]W]  
authorisation of transaction                       交易的授权 rRevyT
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availability                                         可获得性 s~,!E  
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balance                                      余额；差额；平衡 gNr4oOR{  
balance sheet                                    资产负债表 gxhp7c182  
bank                                                 银行 91z=ou  
bank account                                    银行账户，银行户头 ,.Ofv):=  
bank statement                                 银行对账单 =)bOteWM  
barter transaction                              易货交易，以物换物交易 z 4}"oQk:r  
basis of audit                                    审计依据 oN}\bK  
basis of preparation                                (会计报表的)编制基础 HP*)^`6X  
book of account                               账目，账簿 0-p^oA  
borrowing                                         借款，贷款，借债 3JD 62wtx  
branch                                              分支，分支机构，分店 /,I?"
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brought forward                                (账户余额等的)承上年，承上期，承上页 g;Fdm5Q  
budget                                              预算 6`9QGi,)  
building                                      建筑物；大楼 "0!#De  
business conditions                                  业务情况，经营情况 MO~T_6  
business licence                               (企业等的)营业执照 moM'RO,M  
business relation                                业务关系 y1 a%f.F`  
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