[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 j\
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审计词汇英汉对照 *$,+`+  
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ability to continue as a going concern               持续经营能力 J%v5d*$.  
acceptability                                     可接受性，可接受程度 )@7DsV/M  
acceptable level of detection risk                     检查风险的可接受水平 M]_E   
acceptance of engagement                       接受委托 ?T*";_o,B  
accepting the engagement for the first time              首次接受委托 >Wi s.e%b  
access to asset                                         对资产的接触 4rB8Nm1  
according to                                     根据，依据，依照 I lG:X)V%  
account balance                                账户余额 0Oxz3r%}r  
account for                                       对……进行会计处理，核算；解释 :X>DkRP  
accounting                                        会计，会计学 sOC&Q&eg  
accounting advisory serve                        会计咨询服务 U{1z;lJ  
accounting firm                                 会计师事务所 Df=q-iq<{/  
accounting information                      会计信息，会计资料 ?C;JJ#Ho  
accounting period                             会计期间 |qUrEGjiSS  
accounting policies                                   会计政策 7[o {9Yp&  
accounting professional bodies                 会计职业组织，会计职业团体 |HbEk[?^s  
accounting records                                   会计记录 `.BR=['O  
accounting responsibility                           会计责任 5{l1A(b  
accounting service                             会计服务 (aKZ5>>cN  
accounting standards                                会计准则 #s"B-sWE  
Accounting Standards for Business Enterprises       企业会计准则 "~$$  
accounting system                             会计系统 !oMt_k X  
accounting treatment                                会计处理 M []OHw  
accuracy                                    准确性，精确性 }B)jq`a?|\  
additional audit procedures                      追加审计程序 p5*lEz|$  
addressee                                         收件人，收信人 gg]~2f  
Administration of State-owned Assets  (the～)     国有资产管理局 l
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administrative laws and regulations                 行政法规 !Yh}H<w0  
adverse impact                                 不利影响，负面影响 HHS45kg[c  
adverse opinion                                反对意见 'DAltr<  
advisory group                                  咨询组，顾问组 U"5q;9#q  
agency fee                                        代理费，代理费用 Yo2Trh  
aggregate                                          总计，合计为…… 1D1b"o  
alternation of document and record                 变造文件和记录 |~$7X  
alternative audit procedures                      替代审计程序，备选审计程序 *SZ>upg  
amend                                              修改，修订 %W;u}`  
amortisation                                      摊销 g_ M-F  
analytical capacity                             分析能力 TETsg5#  
analytical procedures                               分析性程序 9*pG?3*I  
annual financial statements                        年度会计报表，年度财务报表 4 X`^{~  
appendix                                          附录，附表 YNM\p
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applicable                                         适用的 |=3 *;}  
applicable laws and regulations                 适用的法规 T
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application systems                                  应用系统 i$ O#%12l  
apply consistently                              一贯地执行，一贯地实施 878tI3-  
appropriate                                       适当的，合适的； N$Hqa^!'T  
征用，挪用 )73DT3-0$  
appropriate authorization                          适当的授权 q<XcOc5  
appropriateness of audit evidence                    审计证据的适当性 +89o`u_l%  
approval                                    批准，核准 . bG{T|  
assertion                                    (会计报表上的)认定；确认 NgxO&Zp  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 "k
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asset                                                 资产，财产 ZjD2u8e  
asset restructuring                             资产重组 :&$Xe1)i]  
assignment of duties                                 职责的划分 MVAc8dS  
assistant                                     助理，助理人员 )6G+tU'  
associated company                                 联属公司，联营公司 +{ab1))/  
association                                        联合，结合；协会，社团 l$`G:%qHj  
assumption                                       假设，假定 c~oe,9  
at a given date                                         在某一特定时日 @Z2/9K%1'  
attestation                                         鉴证，公证 vs*I7<  
attestation service                             鉴证服务 '#f?#(  
audit adjustment                                审计调整 R6Pz#`n  
audit areas                                        审计领域 wea\8[U3"  
audit conclusion                                审计结论 a}D&$yz2  
audit effectiveness                             审计效果 oZvG3_H4.  
audit efficiency                                  审计效率 `q1}6U/k  
audit engagement letter                      审计业务约定书 SA3Y:(  
audit evidence                                          审计证据 }2xb&6g~o  
audit fee                                    审计费 Prt #L8  
audit files                                          审计档案 2$Y3[$  
audit findings                                     审计中发现的事项 H2]BMkum  
audit implementation stage                        审计实施阶段 SD

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audit mark                                        审计标识 L4mTs-M.  
audit materiality                                 审计重要性 EEg O  
audit method                                     审计方法 \]GGVI;u  
audit objective                                         审计目标，审计目的 ;S=e%:zb  
audit of financial statements                      会计报表审计，财务报表审计 (QhAGk&lu  
audit opinion                                     审计意见 `R ]&F$i(E  
audit period                                      被审计期间，被审计年度 cFxSDTR  
audit plan                                          审计计划 %>]#vQ|  
audit planning                                    编制审计计划，制定审计计划，审计计划 GD/nR4$  
audit planning stage                                  审计计划阶段 mZ&]  
audit procedure                                审计程序 | &\^n2`>  
audit programme                               审计程序表，具体审计计划 JgZdS-~  
audit report                                       审计报告 ~pwY6Q  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ?/L1tX)  
audit report with a qualified opinion                 有保留意见的审计报告 >hesxC!  
audit report with an adverse opinion                否定意见的审计报告 @%7
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audit report with dual dates                      双重日期审计报告 t9n'!  
audit reporting stage                                 审计报告阶段 LQ|<3]  
audit responsibility                                   审计责任  m"1 ?  
audit results                                      审计结果 rr6"Y&v  
audit risk                                          审计风险 vKV{ $|  
audit sampling                                          审计抽样 QD6Z=>?S  
audit sampling techniques                         审计抽样方法，审计抽样技术 5[hlg(eb  
audit strategies                                  审计策略 -y<rM0"NE  
audit summary                                         审计总结，审计小结 P:vX }V |[  
audit team                                         审计小组 .;}pU!S~R  
audit test                                    审计测试 ^W{eO@  
audit trail                                          审计轨迹 }8X:?S %  
audit work                                        审计工作 F.&*D~f  
audit working paper                                 审计工作底稿 aGe\.A=  
audited financial statement                        审计会计报表，已审计财务报表 0c{Gr 0[>  
Auditing Guidelines (the～)                      审计规范指南 |oB]6 VS`  
auditing standards                             审计准则 DOA[iT";4  
audit-oriented working paper                          (审计)业务类工作底稿 <`b|
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authorisation                                     授权 Zj5NWzj X  
authorisation of transaction                       交易的授权 Zr~"\llk  
availability                                         可获得性 cbY3mSfn*  
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balance                                      余额；差额；平衡 F\l!A'Q+t  
balance sheet                                    资产负债表 1gO//fdI  
bank                                                 银行 m}sh I8S  
bank account                                    银行账户，银行户头 g8B&u u #  
bank statement                                 银行对账单 HXz iDnj  
barter transaction                              易货交易，以物换物交易 Z7ZWf'o  
basis of audit                                    审计依据 NF@i#:   
basis of preparation                                (会计报表的)编制基础 uV#-8a5!  
book of account                               账目，账簿 8VK
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borrowing                                         借款，贷款，借债 Gf!t< =T   
branch                                              分支，分支机构，分店 thR|h+B  
brought forward                                (账户余额等的)承上年，承上期，承上页 3" 8t)s  
budget                                              预算 }qTv&Z3$  
building                                      建筑物；大楼 t4*aVHT  
business conditions                                  业务情况，经营情况 4h[2C6 \+`  
business licence                               (企业等的)营业执照 :a#|  
business relation                                业务关系 s$eK66H  
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