[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 O.JN ENZf  
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审计词汇英汉对照 7mfS*aCb  
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ability to continue as a going concern               持续经营能力 Z #m+ObHK1  
acceptability                                     可接受性，可接受程度 -%4,@ x`  
acceptable level of detection risk                     检查风险的可接受水平 {7pli{`  
acceptance of engagement                       接受委托 U`s{ Jm  
accepting the engagement for the first time              首次接受委托 W(/h Vt  
access to asset                                         对资产的接触 ]]Ufa
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according to                                     根据，依据，依照 %N_%J
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account balance                                账户余额 (uidNq
 
account for                                       对……进行会计处理，核算；解释 hFBe,'3M  
accounting                                        会计，会计学 xe$_aBU  
accounting advisory serve                        会计咨询服务 ,"0:3+(8;  
accounting firm                                 会计师事务所 ,v}k{( 16{  
accounting information                      会计信息，会计资料 -D~%| ).
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accounting period                             会计期间 Z$? #  
accounting policies                                   会计政策 {(?4!rh  
accounting professional bodies                 会计职业组织，会计职业团体 -35;j' a  
accounting records                                   会计记录
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accounting responsibility                           会计责任 uXl3k:_n  
accounting service                             会计服务 j
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accounting standards                                会计准则 j*m%*_ kO  
Accounting Standards for Business Enterprises       企业会计准则 yEQs:v6L~  
accounting system                             会计系统 J4U1t2@)9  
accounting treatment                                会计处理 /z$u]X  
accuracy                                    准确性，精确性
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additional audit procedures                      追加审计程序 0Wp|1)ljA  
addressee                                         收件人，收信人 Z<{QaY$"  
Administration of State-owned Assets  (the～)     国有资产管理局 ,9 a  
administrative laws and regulations                 行政法规 |! "eWTJ  
adverse impact                                 不利影响，负面影响 f6"Z'{j  
adverse opinion                                反对意见 J<lO= +mg  
advisory group                                  咨询组，顾问组 k$}fWR  
agency fee                                        代理费，代理费用 w@fi{H(R  
aggregate                                          总计，合计为…… Fv`,3aNB  
alternation of document and record                 变造文件和记录 sW8dPw O  
alternative audit procedures                      替代审计程序，备选审计程序 r9G>jiw8  
amend                                              修改，修订 Ny)X+2Ae  
amortisation                                      摊销 ?!/kZM_ts  
analytical capacity                             分析能力 B4 }bVjs  
analytical procedures                               分析性程序 "@

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annual financial statements                        年度会计报表，年度财务报表 18:%~ >.!  
appendix                                          附录，附表 ?=pT7M  
applicable                                         适用的 b5n'=doR/I  
applicable laws and regulations                 适用的法规 A\5L 7  
application systems                                  应用系统 3"\lu?-E  
apply consistently                              一贯地执行，一贯地实施 )dd@\
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appropriate                                       适当的，合适的； %ULr8)R;  
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appropriate authorization                          适当的授权 6 3B?.  
appropriateness of audit evidence                    审计证据的适当性 ;i:d+!3XwC  
approval                                    批准，核准 <p"iY}x[H  
assertion                                    (会计报表上的)认定；确认 @ 7n"yp*"  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 !jR=pIfq  
asset                                                 资产，财产 uY'
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asset restructuring                             资产重组 Q&bM\;Ml  
assignment of duties                                 职责的划分 D.XvG_  
assistant                                     助理，助理人员 DM>eVS3}  
associated company                                 联属公司，联营公司 S|+o-[e8O  
association                                        联合，结合；协会，社团 K",N!koj  
assumption                                       假设，假定 M
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at a given date                                         在某一特定时日 VY\&8n}e(  
attestation                                         鉴证，公证 8Uxne2e  
attestation service                             鉴证服务 }RqK84K  
audit adjustment                                审计调整 65^9  
audit areas                                        审计领域 (dSL7nel;L  
audit conclusion                                审计结论 h9W^[6  
audit effectiveness                             审计效果 7D5]G-}x.  
audit efficiency                                  审计效率 6)Lk-D  
audit engagement letter                      审计业务约定书 "snw4if  
audit evidence                                          审计证据 Y:a]00&)#Y  
audit fee                                    审计费 $E.I84UfX  
audit files                                          审计档案 VP]%Hni]  
audit findings                                     审计中发现的事项 12LL48bi  
audit implementation stage                        审计实施阶段 ?6Y?a2 |  
audit mark                                        审计标识 3m)y|$R  
audit materiality                                 审计重要性 -3Vx76Y  
audit method                                     审计方法 4{`{WI{  
audit objective                                         审计目标，审计目的 5XBH$&Td  
audit of financial statements                      会计报表审计，财务报表审计 TRq6NB  
audit opinion                                     审计意见 ZJs$STJ*  
audit period                                      被审计期间，被审计年度 V~5jfcd  
audit plan                                          审计计划 JaGtsi9%.  
audit planning                                    编制审计计划，制定审计计划，审计计划 G'A R`"F  
audit planning stage                                  审计计划阶段 M/gGoE{  
audit procedure                                审计程序 ?5 7Sk+  
audit programme                               审计程序表，具体审计计划 ,nm*q#R,0  
audit report                                       审计报告 ~Jz6O U*z  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ixD)VcD-f  
audit report with a qualified opinion                 有保留意见的审计报告 w+CA1q<  
audit report with an adverse opinion                否定意见的审计报告 04=c-~&q  
audit report with dual dates                      双重日期审计报告 E~oOKQ5W  
audit reporting stage                                 审计报告阶段 ^DwYOo2B  
audit responsibility                                   审计责任 CizX<Cr}  
audit results                                      审计结果 b1?'gn~  
audit risk                                          审计风险 N<injx  
audit sampling                                          审计抽样 )I.$=s  
audit sampling techniques                         审计抽样方法，审计抽样技术 "LTad`]<Ro  
audit strategies                                  审计策略 <W$mj04@  
audit summary                                         审计总结，审计小结 Npy:!  
audit team                                         审计小组 G<v&4/\p`M  
audit test                                    审计测试 WI-1)1t  
audit trail                                          审计轨迹 %8
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audit work                                        审计工作 "1M[5\Ax  
audit working paper                                 审计工作底稿 E=!\z%4  
audited financial statement                        审计会计报表，已审计财务报表 OpYY{f  
Auditing Guidelines (the～)                      审计规范指南 AkQ~k0i}b  
auditing standards                             审计准则 hZ  
audit-oriented working paper                          (审计)业务类工作底稿 v^ VitLC  
authorisation                                     授权 hx]?&zT@  
authorisation of transaction                       交易的授权 Z>5b;8  
availability                                         可获得性 ~FG]wNgS  
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balance                                      余额；差额；平衡 PxDh7{  
balance sheet                                    资产负债表 kL"2=7m;  
bank                                                 银行 |_@>*Vmg  
bank account                                    银行账户，银行户头 Z}Ft:7   
bank statement                                 银行对账单 DN57p!z
 
barter transaction                              易货交易，以物换物交易 wcY?rE9  
basis of audit                                    审计依据 ckE-",G  
basis of preparation                                (会计报表的)编制基础 L0WN\|D  
book of account                               账目，账簿 |4 0`B% Z  
borrowing                                         借款，贷款，借债 b2&0Hx  
branch                                              分支，分支机构，分店 dVT$VQg  
brought forward                                (账户余额等的)承上年，承上期，承上页 9m~p0ILh  
budget                                              预算 o]I\6,T/|  
building                                      建筑物；大楼 ]|PiF+  
business conditions                                  业务情况，经营情况 l)l^[2  
business licence                               (企业等的)营业执照 %aVq+kC h  
business relation                                业务关系 -4{<=y?"a  
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