[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 Ik{[BRzUgt  
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审计词汇英汉对照 )_[eqr  
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ability to continue as a going concern               持续经营能力 m417=wf  
acceptability                                     可接受性，可接受程度 8?p40x$m%  
acceptable level of detection risk                     检查风险的可接受水平 iWCR5c=  
acceptance of engagement                       接受委托 06hzCWm #  
accepting the engagement for the first time              首次接受委托 F_28q15~:  
access to asset                                         对资产的接触 zJ-_{GiM*L  
according to                                     根据，依据，依照 61qs`N=k  
account balance                                账户余额 LjZvWts?  
account for                                       对……进行会计处理，核算；解释 luA k$Es  
accounting                                        会计，会计学 ]IX6>p,  
accounting advisory serve                        会计咨询服务 rHS;wT  
accounting firm                                 会计师事务所 w8MQA!=l  
accounting information                      会计信息，会计资料 #jY\l&E  
accounting period                             会计期间 3O{*~D&n  
accounting policies                                   会计政策 ;ZnSWIF2  
accounting professional bodies                 会计职业组织，会计职业团体 Y&vn`#   
accounting records                                   会计记录 U5rcI6  
accounting responsibility                           会计责任 Xz/5Wis4  
accounting service                             会计服务 9\2<#,R1q  
accounting standards                                会计准则 :.;pRz  
Accounting Standards for Business Enterprises       企业会计准则 (_: k s  
accounting system                             会计系统 z"cF\F  
accounting treatment                                会计处理 4 h}03 oG  
accuracy                                    准确性，精确性 R^_7B(  
additional audit procedures                      追加审计程序 U`{'-L .  
addressee                                         收件人，收信人 jZRf{  
Administration of State-owned Assets  (the～)     国有资产管理局 E
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administrative laws and regulations                 行政法规 /g|H?F0  
adverse impact                                 不利影响，负面影响 z ^e99dz  
adverse opinion                                反对意见 w$ zX.;s  
advisory group                                  咨询组，顾问组 'brt?oZ%  
agency fee                                        代理费，代理费用 Y}db<Cz X  
aggregate                                          总计，合计为…… 4!%@{H`3  
alternation of document and record                 变造文件和记录 i}fAjS:W  
alternative audit procedures                      替代审计程序，备选审计程序 M:%6$``  
amend                                              修改，修订 0Dx,)C  
amortisation                                      摊销 dv?ael^  
analytical capacity                             分析能力 pN\YAc*@:  
analytical procedures                               分析性程序 uc.dtq!  
annual financial statements                        年度会计报表，年度财务报表 uc0 1{t0,  
appendix                                          附录，附表 D'{NEk@  
applicable                                         适用的 X@ zw;Se  
applicable laws and regulations                 适用的法规 wR7Ja cKv  
application systems                                  应用系统 u%TZ),ny-  
apply consistently                              一贯地执行，一贯地实施 &E {CQ#k  
appropriate                                       适当的，合适的； _J|T Cm  
征用，挪用 =[N=mC  
appropriate authorization                          适当的授权 ,F&TSzH[@v  
appropriateness of audit evidence                    审计证据的适当性 .f1  
approval                                    批准，核准 NNKI+!vg  
assertion                                    (会计报表上的)认定；确认 h=:*cqp4  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 |E%i t?3M  
asset                                                 资产，财产 -?jI{].:8  
asset restructuring                             资产重组 &U_YDUQ'L  
assignment of duties                                 职责的划分 Ry$zF~[  
assistant                                     助理，助理人员 SJseP_-  
associated company                                 联属公司，联营公司 K;:_UJ>t  
association                                        联合，结合；协会，社团 >GbCRN~  
assumption                                       假设，假定 |4$.mb.  
at a given date                                         在某一特定时日 4tQ~Z6Jn;  
attestation                                         鉴证，公证 nC:>1kt  
attestation service                             鉴证服务 >i6sJ)2?>  
audit adjustment                                审计调整 i6S5 4&^!  
audit areas                                        审计领域 jTR>H bh  
audit conclusion                                审计结论 $nkvp`A  
audit effectiveness                             审计效果 :\!D 6\o6  
audit efficiency                                  审计效率 d8)ps,  
audit engagement letter                      审计业务约定书 )bd)noZi  
audit evidence                                          审计证据 $;4y2?E  
audit fee                                    审计费 1*x;jO>Hk  
audit files                                          审计档案 m;_gNh8Ee  
audit findings                                     审计中发现的事项 ~wtK(U  
audit implementation stage                        审计实施阶段 Nldy76|g  
audit mark                                        审计标识 Po)!vL"   
audit materiality                                 审计重要性 mp!S<m  
audit method                                     审计方法 vz$_Fgsc.  
audit objective                                         审计目标，审计目的 -qbx:Kk(  
audit of financial statements                      会计报表审计，财务报表审计 Io(*_3V)B  
audit opinion                                     审计意见 6UAn#d9  
audit period                                      被审计期间，被审计年度 s%&/Zt  
audit plan                                          审计计划 s6DmZ^Y%  
audit planning                                    编制审计计划，制定审计计划，审计计划  Kl'u  
audit planning stage                                  审计计划阶段 9}[
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audit procedure                                审计程序 y[D8rFw  
audit programme                               审计程序表，具体审计计划 P&>!B,f  
audit report                                       审计报告 -ho%9LW%|  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ]+"25V'L  
audit report with a qualified opinion                 有保留意见的审计报告 B~CdY}UTsj  
audit report with an adverse opinion                否定意见的审计报告 Lhts4D/V7  
audit report with dual dates                      双重日期审计报告 8gHOs#\  
audit reporting stage                                 审计报告阶段 ,+d\@:  
audit responsibility                                   审计责任 iBM;$0Y  
audit results                                      审计结果 =O1py_m  
audit risk                                          审计风险 8opd0'SNaB  
audit sampling                                          审计抽样 (u{?aG~  
audit sampling techniques                         审计抽样方法，审计抽样技术 IjPCaH.:t  
audit strategies                                  审计策略

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audit summary                                         审计总结，审计小结 f@j)t%mh  
audit team                                         审计小组 zao=}j?  
audit test                                    审计测试 j;MQ_?"iN  
audit trail                                          审计轨迹 ~pC\"LU`  
audit work                                        审计工作 N|rB~  
audit working paper                                 审计工作底稿 anzt;V.;Y  
audited financial statement                        审计会计报表，已审计财务报表 oSl@E
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Auditing Guidelines (the～)                      审计规范指南 d:L|BkQ7*  
auditing standards                             审计准则 t:O"t G  
audit-oriented working paper                          (审计)业务类工作底稿 0|}]=XN^  
authorisation                                     授权 H{BP7!t[V  
authorisation of transaction                       交易的授权 D}MCVNd^  
availability                                         可获得性 J#*%r)  
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balance                                      余额；差额；平衡 fvi8+3A&  
balance sheet                                    资产负债表 (-[73v-
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bank                                                 银行 u)4eu,MBT  
bank account                                    银行账户，银行户头 ?;YymD _  
bank statement                                 银行对账单 |>~pA}  
barter transaction                              易货交易，以物换物交易 _C%:AFPP>  
basis of audit                                    审计依据 ~PtI q.BY  
basis of preparation                                (会计报表的)编制基础 qRcY(mb  
book of account                               账目，账簿 !qe:M]C'l  
borrowing                                         借款，贷款，借债 c gOkm}h  
branch                                              分支，分支机构，分店 fZtuP1-4  
brought forward                                (账户余额等的)承上年，承上期，承上页 1EemVZdY  
budget                                              预算 PC<[$~  
building                                      建筑物；大楼 I^l\<1"]  
business conditions                                  业务情况，经营情况 V#,jUH|  
business licence                               (企业等的)营业执照 )j+G4  
business relation                                业务关系 8W2oGL6  
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