[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 4P#jMox  
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审计词汇英汉对照 fDDpR=  
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ability to continue as a going concern               持续经营能力 koT
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acceptability                                     可接受性，可接受程度 g#i~^4-1  
acceptable level of detection risk                     检查风险的可接受水平 gE#|eiu  
acceptance of engagement                       接受委托 V06*qQ[  
accepting the engagement for the first time              首次接受委托 CE M4E  
access to asset                                         对资产的接触 6{;6~?U  
according to                                     根据，依据，依照 E"*E[>  
account balance                                账户余额 _b8KK4UR  
account for                                       对……进行会计处理，核算；解释 q+[ )i6!?  
accounting                                        会计，会计学 P]m{\K  
accounting advisory serve                        会计咨询服务 3~fi#{  
accounting firm                                 会计师事务所 8G)~#;x1  
accounting information                      会计信息，会计资料 0m1V@3]7>  
accounting period                             会计期间 =( ZOn=IL  
accounting policies                                   会计政策 z(c8]Wu#  
accounting professional bodies                 会计职业组织，会计职业团体 97 SS0J  
accounting records                                   会计记录  p[&Jl  
accounting responsibility                           会计责任 =ttD5p  
accounting service                             会计服务 vKnZ==B  
accounting standards                                会计准则  pF6u3]  
Accounting Standards for Business Enterprises       企业会计准则 f-#:3k*7S  
accounting system                             会计系统 |?jgjn&RQ  
accounting treatment                                会计处理 ,W+=N"`a'  
accuracy                                    准确性，精确性 J8\l'}?&  
additional audit procedures                      追加审计程序 *-*V>ntvT$  
addressee                                         收件人，收信人 ^}2!fRKAmo  
Administration of State-owned Assets  (the～)     国有资产管理局 $MvKwQ/   
administrative laws and regulations                 行政法规 P4)Q5r  
adverse impact                                 不利影响，负面影响 Q^< amM!  
adverse opinion                                反对意见 E[t[R<v,P!  
advisory group                                  咨询组，顾问组 `\:Ede  
agency fee                                        代理费，代理费用 `~\SQ EY$  
aggregate                                          总计，合计为…… ri-&3%%z<  
alternation of document and record                 变造文件和记录 t$qIJt$  
alternative audit procedures                      替代审计程序，备选审计程序 #O_%!7M{4  
amend                                              修改，修订 >7@,,~3  
amortisation                                      摊销 v1i-O'  
analytical capacity                             分析能力 .qe+"$K'n  
analytical procedures                               分析性程序 7> i
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annual financial statements                        年度会计报表，年度财务报表 i<m) s$u  
appendix                                          附录，附表 +D @B eQu  
applicable                                         适用的 h)s
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applicable laws and regulations                 适用的法规 "E7<S5cr  
application systems                                  应用系统 G "+[@|  
apply consistently                              一贯地执行，一贯地实施
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appropriate                                       适当的，合适的； \a0{9Xx F  
征用，挪用 c^"4l 9w  
appropriate authorization                          适当的授权 512p\x@  
appropriateness of audit evidence                    审计证据的适当性 M&=SvM.f  
approval                                    批准，核准 `dF~'  
assertion                                    (会计报表上的)认定；确认 +EA ")T<l  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平
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asset                                                 资产，财产 |63uoRr  
asset restructuring                             资产重组 A/9<} m  
assignment of duties                                 职责的划分 Msvs98LvW  
assistant                                     助理，助理人员 hc$m1lLn  
associated company                                 联属公司，联营公司 VQf^yq  
association                                        联合，结合；协会，社团 p".wqg*W  
assumption                                       假设，假定 w)K547!00  
at a given date                                         在某一特定时日 3;b)pQ~6CJ  
attestation                                         鉴证，公证 RJ3uu NK7  
attestation service                             鉴证服务 )M.g<[=^  
audit adjustment                                审计调整 `tO t+>YWn  
audit areas                                        审计领域 C3.]dsv:  
audit conclusion                                审计结论 P$Yw'3v/  
audit effectiveness                             审计效果 < %^WZ:c  
audit efficiency                                  审计效率 G$_)X%Vb I  
audit engagement letter                      审计业务约定书 Qd~7OH4Lp  
audit evidence                                          审计证据 vp&.  
audit fee                                    审计费 d8 ~%(I9  
audit files                                          审计档案 }'{"P#e8"q  
audit findings                                     审计中发现的事项 1Q^u#m3  
audit implementation stage                        审计实施阶段 A'}!'1
  
audit mark                                        审计标识 DB|w&tygq  
audit materiality                                 审计重要性 LdOqV'&r  
audit method                                     审计方法 e6
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audit objective                                         审计目标，审计目的 _UP 9b@Z"  
audit of financial statements                      会计报表审计，财务报表审计 NH5sV.vvc  
audit opinion                                     审计意见 H {_D#It  
audit period                                      被审计期间，被审计年度 ~f[;(?39xZ  
audit plan                                          审计计划 ,d!@5d&Zi  
audit planning                                    编制审计计划，制定审计计划，审计计划 Ymnh%wS  
audit planning stage                                  审计计划阶段 e7n0=U0  
audit procedure                                审计程序 EBWM8~Nm#  
audit programme                               审计程序表，具体审计计划 (!m6>m2  
audit report                                       审计报告 US's`Ehx  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 /J"fbBX wY  
audit report with a qualified opinion                 有保留意见的审计报告 Qa9@Q$  
audit report with an adverse opinion                否定意见的审计报告 t

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audit report with dual dates                      双重日期审计报告 lV3k4iRH  
audit reporting stage                                 审计报告阶段 JSq3)o9?/  
audit responsibility                                   审计责任 2>.b~q@  
audit results                                      审计结果 rkh%[o9"/  
audit risk                                          审计风险 >sAaLR4  
audit sampling                                          审计抽样 ]p4?nT@]  
audit sampling techniques                         审计抽样方法，审计抽样技术 >^W6'Q$P<  
audit strategies                                  审计策略 TWRnty-C  
audit summary                                         审计总结，审计小结 qb=%W  
audit team                                         审计小组 @b2?BSdUp  
audit test                                    审计测试 6]GHC
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audit trail                                          审计轨迹
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audit work                                        审计工作 [#X}(  
audit working paper                                 审计工作底稿 6o]{< T/'  
audited financial statement                        审计会计报表，已审计财务报表 B
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Auditing Guidelines (the～)                      审计规范指南 u46Z}~xfb  
auditing standards                             审计准则 y_Gs_xg  
audit-oriented working paper                          (审计)业务类工作底稿 GaJE(N  
authorisation                                     授权 V\n!?1{kdF  
authorisation of transaction                       交易的授权 W! |_ hL  
availability                                         可获得性 7c%d Ss6  
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balance                                      余额；差额；平衡 WcXNc`x  
balance sheet                                    资产负债表 ]m&Ss  
bank                                                 银行 rHybP6C<  
bank account                                    银行账户，银行户头 gDw(_KC  
bank statement                                 银行对账单 2cS94h  
barter transaction                              易货交易，以物换物交易 4QPHT#eqX  
basis of audit                                    审计依据 ())_4 <  
basis of preparation                                (会计报表的)编制基础 kE+fdr\ T  
book of account                               账目，账簿 [EVyCIcY,h  
borrowing                                         借款，贷款，借债 BTOl`
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branch                                              分支，分支机构，分店 b9wC:NgQx  
brought forward                                (账户余额等的)承上年，承上期，承上页 S<*1b 6%D  
budget                                              预算 iYdg1  
building                                      建筑物；大楼 Hit)mwfYE  
business conditions                                  业务情况，经营情况 EronNtu8i  
business licence                               (企业等的)营业执照 'U GgY3  
business relation                                业务关系 1 K^-tms  
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