[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 Czid"Ih-  
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审计词汇英汉对照 3@XCP-`  
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ability to continue as a going concern               持续经营能力 0$":W  
acceptability                                     可接受性，可接受程度 `a3q)}*Y
 
acceptable level of detection risk                     检查风险的可接受水平 xAjLn*d|N  
acceptance of engagement                       接受委托 D
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accepting the engagement for the first time              首次接受委托 STVJu![  
access to asset                                         对资产的接触 Iwize,J~X  
according to                                     根据，依据，依照 o3
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account balance                                账户余额 d3&gHt2  
account for                                       对……进行会计处理，核算；解释 4ME8NEE  
accounting                                        会计，会计学 ;]i&AAbj  
accounting advisory serve                        会计咨询服务 zi:GvTG  
accounting firm                                 会计师事务所 o-lb/=K+  
accounting information                      会计信息，会计资料 818</b<yn  
accounting period                             会计期间 fP&F$"o8  
accounting policies                                   会计政策 7$8
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accounting professional bodies                 会计职业组织，会计职业团体 N+"Y@X yg  
accounting records                                   会计记录 (+>+@G~o  
accounting responsibility                           会计责任 iL/(WAB_od  
accounting service                             会计服务 V/"XC3/n*  
accounting standards                                会计准则 % 95:yyH 0  
Accounting Standards for Business Enterprises       企业会计准则 N#bWMZ"  
accounting system                             会计系统 "of(,p  
accounting treatment                                会计处理 -l`@pklQ  
accuracy                                    准确性，精确性 5#80`/w^U  
additional audit procedures                      追加审计程序 dt',)i8D  
addressee                                         收件人，收信人 \Y Cj/tG8  
Administration of State-owned Assets  (the～)     国有资产管理局 6@]Xw
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administrative laws and regulations                 行政法规 9RE{,mos2v  
adverse impact                                 不利影响，负面影响 mkk74NY  
adverse opinion                                反对意见 o~NeS|a  
advisory group                                  咨询组，顾问组 ed'}ReLK  
agency fee                                        代理费，代理费用 i74^J+xk  
aggregate                                          总计，合计为…… zt[TS
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alternation of document and record                 变造文件和记录 P qagep d  
alternative audit procedures                      替代审计程序，备选审计程序 wf=#w}f  
amend                                              修改，修订 2^ ^;Q:  
amortisation                                      摊销 &M6)-V4  
analytical capacity                             分析能力 -E2[P W4$  
analytical procedures                               分析性程序 L`R,4mI.W  
annual financial statements                        年度会计报表，年度财务报表 N>/*)Frt  
appendix                                          附录，附表 PUltn}M  
applicable                                         适用的 Wey-nsk  
applicable laws and regulations                 适用的法规 ^n@iCr9  
application systems                                  应用系统 V~Tjz%<  
apply consistently                              一贯地执行，一贯地实施 s| pb0  
appropriate                                       适当的，合适的； @E,{p"{  
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appropriate authorization                          适当的授权 6x]|IW
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appropriateness of audit evidence                    审计证据的适当性 ;wL*  
approval                                    批准，核准 d%t]:41=Z  
assertion                                    (会计报表上的)认定；确认 IywovN Tr  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ,^26.p$  
asset                                                 资产，财产 6KnD(im  
asset restructuring                             资产重组
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assignment of duties                                 职责的划分 !Ya 
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assistant                                     助理，助理人员 ,*E%D_  
associated company                                 联属公司，联营公司 @tEVgyN  
association                                        联合，结合；协会，社团 @!0j)5%  
assumption                                       假设，假定 fOE:~3Q  
at a given date                                         在某一特定时日 ~e 6yaX8S  
attestation                                         鉴证，公证 +A~lPXAXW  
attestation service                             鉴证服务 xXA$16kd  
audit adjustment                                审计调整 Qc[[@=S%  
audit areas                                        审计领域 nI2}E  
audit conclusion                                审计结论 UM|GX  
audit effectiveness                             审计效果 I;P?P5H  
audit efficiency                                  审计效率 >z>UtT:  
audit engagement letter                      审计业务约定书
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audit evidence                                          审计证据 iL|*g3`-f  
audit fee                                    审计费 <Ks?g=K-  
audit files                                          审计档案 n
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audit findings                                     审计中发现的事项 :]y;t/  
audit implementation stage                        审计实施阶段 4 3]6J]!)  
audit mark                                        审计标识 *uA?}XEfi  
audit materiality                                 审计重要性 
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audit method                                     审计方法 ]DmqhK`  
audit objective                                         审计目标，审计目的 aCGPtA'  
audit of financial statements                      会计报表审计，财务报表审计 y^;qT_)#  
audit opinion                                     审计意见 R#Bt!RNZ  
audit period                                      被审计期间，被审计年度 Vq9hAD|k  
audit plan                                          审计计划 +bdkqdB9  
audit planning                                    编制审计计划，制定审计计划，审计计划 rt^z#2$  
audit planning stage                                  审计计划阶段 ^z[s;:-  
audit procedure                                审计程序 Rn(|  
audit programme                               审计程序表，具体审计计划 Kw!`u^>  
audit report                                       审计报告 Z"Et]xSU%$  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 <(BAws(X  
audit report with a qualified opinion                 有保留意见的审计报告 V9Au\  
audit report with an adverse opinion                否定意见的审计报告 B1nb23SY T  
audit report with dual dates                      双重日期审计报告 @'C)ss=kj  
audit reporting stage                                 审计报告阶段 *zX<`E  
audit responsibility                                   审计责任 +QldZba  
audit results                                      审计结果 et9 c<'  
audit risk                                          审计风险 *k+QX
  
audit sampling                                          审计抽样 X@~sIUXx9  
audit sampling techniques                         审计抽样方法，审计抽样技术 *\S>dhJ4  
audit strategies                                  审计策略 ]"/ *7NM  
audit summary                                         审计总结，审计小结 U-WrZ| -  
audit team                                         审计小组 cLR8U1k'  
audit test                                    审计测试 )B}]0`z:P  
audit trail                                          审计轨迹 {F@;45)o  
audit work                                        审计工作
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audit working paper                                 审计工作底稿 ,x{5,K.yWq  
audited financial statement                        审计会计报表，已审计财务报表 ^<y$+HcH  
Auditing Guidelines (the～)                      审计规范指南 Y Nq<%i!>  
auditing standards                             审计准则 i3e|j(Gs4  
audit-oriented working paper                          (审计)业务类工作底稿 >$R-:>~zN  
authorisation                                     授权 DU 8)c$  
authorisation of transaction                       交易的授权 6@l:(-(j2A  
availability                                         可获得性 e}K
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balance                                      余额；差额；平衡 0HNe44oI+D  
balance sheet                                    资产负债表 KJ9~"v  
bank                                                 银行 jU4Ir{f  
bank account                                    银行账户，银行户头 \2NiI]t]  
bank statement                                 银行对账单 ][?GJ"O+U  
barter transaction                              易货交易，以物换物交易
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basis of audit                                    审计依据 F&cA!~  
basis of preparation                                (会计报表的)编制基础 )$th${pd#v  
book of account                               账目，账簿 BwEL\*$g  
borrowing                                         借款，贷款，借债 |9_e2OwH  
branch                                              分支，分支机构，分店 7XR[`Tn9<  
brought forward                                (账户余额等的)承上年，承上期，承上页 l  
budget                                              预算 )3G?5 OTS  
building                                      建筑物；大楼 Z>M*!mQi  
business conditions                                  业务情况，经营情况 \[D"W{9 l  
business licence                               (企业等的)营业执照 *-P@|eg  
business relation                                业务关系 E&[ox[g{  
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