[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 ~Bl,_?CBr  
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审计词汇英汉对照 qGq]E`O  
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ability to continue as a going concern               持续经营能力 @~vg=(ic(  
acceptability                                     可接受性，可接受程度 vRtERFL  
acceptable level of detection risk                     检查风险的可接受水平 BcQUD?LC`  
acceptance of engagement                       接受委托 z:S:[X0  
accepting the engagement for the first time              首次接受委托 2MB>NM<xO  
access to asset                                         对资产的接触 d7BpmM  
according to                                     根据，依据，依照 R@grY:h  
account balance                                账户余额 'bR f>=  
account for                                       对……进行会计处理，核算；解释 $m ;p@#n  
accounting                                        会计，会计学 n',7=~  
accounting advisory serve                        会计咨询服务 gGE{r}$  
accounting firm                                 会计师事务所 . AA# G  
accounting information                      会计信息，会计资料 YKUAI+ks  
accounting period                             会计期间 (
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accounting policies                                   会计政策 y~*B%KnEQy  
accounting professional bodies                 会计职业组织，会计职业团体 ,eTdQI;   
accounting records                                   会计记录 Fep@VkN  
accounting responsibility                           会计责任 r;b`@ .  
accounting service                             会计服务 #IGcQY  
accounting standards                                会计准则 #&uajo  
Accounting Standards for Business Enterprises       企业会计准则 *DcIC]ao[  
accounting system                             会计系统 8oUR/___  
accounting treatment                                会计处理 xuHP4$<h3  
accuracy                                    准确性，精确性 Qxy~%;X  
additional audit procedures                      追加审计程序 OqsuuE  
addressee                                         收件人，收信人 el<Gd.p.d  
Administration of State-owned Assets  (the～)     国有资产管理局 GR(m+%Vw!  
administrative laws and regulations                 行政法规 7V^j9TC  
adverse impact                                 不利影响，负面影响 JK,^:tgm  
adverse opinion                                反对意见 3<.DiY  
advisory group                                  咨询组，顾问组 Q(x=;wf5r  
agency fee                                        代理费，代理费用 Jv 5l   
aggregate                                          总计，合计为…… GZ<@#~1%\  
alternation of document and record                 变造文件和记录 Nq9pory^  
alternative audit procedures                      替代审计程序，备选审计程序 ~YNzSkz  
amend                                              修改，修订 Z}zka<y6K6  
amortisation                                      摊销 Y,mo}X<>  
analytical capacity                             分析能力 b"@-9ke5I  
analytical procedures                               分析性程序 !M}-N  
annual financial statements                        年度会计报表，年度财务报表 Z  OAg7  
appendix                                          附录，附表 ?mV2|;  
applicable                                         适用的 -mO<(wfV>  
applicable laws and regulations                 适用的法规 )
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application systems                                  应用系统 x!85P\sm  
apply consistently                              一贯地执行，一贯地实施 V@LBy1z  
appropriate                                       适当的，合适的； T+0z.E!~I  
征用，挪用 +R$;LtR  
appropriate authorization                          适当的授权 3#""`] 9H  
appropriateness of audit evidence                    审计证据的适当性 RKMF?:  
approval                                    批准，核准
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assertion                                    (会计报表上的)认定；确认 =|O]X|y-lZ  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 e7iQG@i7  
asset                                                 资产，财产 f7 ew<c\  
asset restructuring                             资产重组 N1E9w:T`  
assignment of duties                                 职责的划分 {a>JQW5=  
assistant                                     助理，助理人员 4`5W] J]6  
associated company                                 联属公司，联营公司 Y$^vA[]c>  
association                                        联合，结合；协会，社团 5y='1s[%  
assumption                                       假设，假定 9]chv>dO)=  
at a given date                                         在某一特定时日 +|oLS_  
attestation                                         鉴证，公证 }#g &l*P  
attestation service                             鉴证服务 U1yspHiZ  
audit adjustment                                审计调整 D}{]5R  
audit areas                                        审计领域 @G=:@;  
audit conclusion                                审计结论 CyVi{"aF3  
audit effectiveness                             审计效果 @VND}{j  
audit efficiency                                  审计效率 bQ?Vh@j(M  
audit engagement letter                      审计业务约定书 @d5t%V\  
audit evidence                                          审计证据 nJgN2Z  
audit fee                                    审计费 ^eV K.  
audit files                                          审计档案 5^
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audit findings                                     审计中发现的事项 Z@JTZMN_  
audit implementation stage                        审计实施阶段 0jXDjk5'<  
audit mark                                        审计标识 #~rQ\A!4  
audit materiality                                 审计重要性 ^}gZ+!kA  
audit method                                     审计方法 0|hOoO]?q&  
audit objective                                         审计目标，审计目的 RU.MJ kYQ5  
audit of financial statements                      会计报表审计，财务报表审计 0ly6  |:  
audit opinion                                     审计意见 } ?+0s=Z  
audit period                                      被审计期间，被审计年度 (Q&jp!WU  
audit plan                                          审计计划 Z0~,cO8~  
audit planning                                    编制审计计划，制定审计计划，审计计划 O#^qd0e'P!  
audit planning stage                                  审计计划阶段 g p9;I*!  
audit procedure                                审计程序 E9.1~ )  
audit programme                               审计程序表，具体审计计划 Zic:d-Q47  
audit report                                       审计报告 pP\^bjI
 
audit report with a disclaimer of opinion           拒绝表示意见审计报告 m*e8j[w#  
audit report with a qualified opinion                 有保留意见的审计报告 vl`St$$|  
audit report with an adverse opinion                否定意见的审计报告 *xeJ4h  
audit report with dual dates                      双重日期审计报告 #5{lOeN  
audit reporting stage                                 审计报告阶段 ldKLTO*&  
audit responsibility                                   审计责任 za.^vwkBk2  
audit results                                      审计结果 &`"uKO]  
audit risk                                          审计风险 zyK1 1  
audit sampling                                          审计抽样 UBuG12U4Y  
audit sampling techniques                         审计抽样方法，审计抽样技术 }6__E;h#J  
audit strategies                                  审计策略 Q."rE"}<  
audit summary                                         审计总结，审计小结 lP(<4mdP  
audit team                                         审计小组 g1UQ6Oa  
audit test                                    审计测试 ;$r!eFY;  
audit trail                                          审计轨迹 Ko0T[TNkh  
audit work                                        审计工作 cnDBT3$~Z  
audit working paper                                 审计工作底稿 .?F`H[^)^u  
audited financial statement                        审计会计报表，已审计财务报表 x;7p75Wm  
Auditing Guidelines (the～)                      审计规范指南 TU| 0I  
auditing standards                             审计准则 !?B2OE  
audit-oriented working paper                          (审计)业务类工作底稿 _=qk.|p/  
authorisation                                     授权 CS xB)-  
authorisation of transaction                       交易的授权 ^'vWv C  
availability                                         可获得性 >ZAn2s  
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balance                                      余额；差额；平衡 h9%.tGx  
balance sheet                                    资产负债表 Ban"H~  
bank                                                 银行 rsK b9G  
bank account                                    银行账户，银行户头 )d5mZE!3  
bank statement                                 银行对账单 ${UH!n{  
barter transaction                              易货交易，以物换物交易 UXS+GAWU  
basis of audit                                    审计依据 i?F~]8  
basis of preparation                                (会计报表的)编制基础 cc3+Wx_  
book of account                               账目，账簿 7ws[Rp8  
borrowing                                         借款，贷款，借债 `LWbL*;Y0  
branch                                              分支，分支机构，分店 ns[h_g!j;  
brought forward                                (账户余额等的)承上年，承上期，承上页 W$R@Klz  
budget                                              预算 AIwp2Fz  
building                                      建筑物；大楼 *pGbcB
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business conditions                                  业务情况，经营情况 WZ@$bf}f0  
business licence                               (企业等的)营业执照 Dd,]Y}P  
business relation                                业务关系 B{Lzgw u;  
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