[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 (n9gkO&8"  
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审计词汇英汉对照 G,Azm}+  
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ability to continue as a going concern               持续经营能力 2Dj%,gaR  
acceptability                                     可接受性，可接受程度 ur7q [n  
acceptable level of detection risk                     检查风险的可接受水平 @A^;jk  
acceptance of engagement                       接受委托 naznayy  
accepting the engagement for the first time              首次接受委托 3]3|  
access to asset                                         对资产的接触 rFYWs
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according to                                     根据，依据，依照 #d2.\X}A"3  
account balance                                账户余额 R/>@ +  
account for                                       对……进行会计处理，核算；解释 HYSIN^<oy  
accounting                                        会计，会计学 %m$Sp47  
accounting advisory serve                        会计咨询服务 tc{sB\&-  
accounting firm                                 会计师事务所 N7 $I^?<  
accounting information                      会计信息，会计资料  0$fpIz  
accounting period                             会计期间 7X'u6$i  
accounting policies                                   会计政策 i|*)I:SHU  
accounting professional bodies                 会计职业组织，会计职业团体 gz#i.-  
accounting records                                   会计记录 =CVBBuVy  
accounting responsibility                           会计责任 h/hmlnOQl  
accounting service                             会计服务 :\7X}n
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accounting standards                                会计准则 j@uOOhy  
Accounting Standards for Business Enterprises       企业会计准则 xCl1g4N  
accounting system                             会计系统  dZ0vA\z|  
accounting treatment                                会计处理 G.dTvLv  
accuracy                                    准确性，精确性 6 EC*  
additional audit procedures                      追加审计程序 M>ruKHipFE  
addressee                                         收件人，收信人 /F'sb[  
Administration of State-owned Assets  (the～)     国有资产管理局 0eu$ W  
administrative laws and regulations                 行政法规 !*bMa8]*  
adverse impact                                 不利影响，负面影响 3H6lBF  
adverse opinion                                反对意见 9=h'9Wo  
advisory group                                  咨询组，顾问组 v+#}rUTF  
agency fee                                        代理费，代理费用 OCaq3_#tZ  
aggregate                                          总计，合计为…… Ayw
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alternation of document and record                 变造文件和记录 0+;bh {Eu  
alternative audit procedures                      替代审计程序，备选审计程序 !SdS E^lz`  
amend                                              修改，修订 3!
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amortisation                                      摊销
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analytical capacity                             分析能力 )@Yf]qx+Y<  
analytical procedures                               分析性程序 e:n<EnT  
annual financial statements                        年度会计报表，年度财务报表 WE.{p>  
appendix                                          附录，附表 qPy1;maX
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applicable                                         适用的 W~9tKT4  
applicable laws and regulations                 适用的法规 6'G6<8>-  
application systems                                  应用系统 8sTp`}54J  
apply consistently                              一贯地执行，一贯地实施 \VyZ  
appropriate                                       适当的，合适的； # ,_u_'C*!  
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appropriate authorization                          适当的授权 q[W 0 N>  
appropriateness of audit evidence                    审计证据的适当性 ]<rkxgMW>  
approval                                    批准，核准 Mh/dpb\Z  
assertion                                    (会计报表上的)认定；确认 Xi,CV[L\  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 D"rK(  
asset                                                 资产，财产 yiC^aY=-  
asset restructuring                             资产重组 h"_;IUZ!  
assignment of duties                                 职责的划分 4;]hK!AXS  
assistant                                     助理，助理人员 r6} |hpJ8  
associated company                                 联属公司，联营公司 J1I ;Jgql(  
association                                        联合，结合；协会，社团 !y:vLB#q  
assumption                                       假设，假定 Zrk4*/ VY  
at a given date                                         在某一特定时日 <vh/4

 
attestation                                         鉴证，公证 1o;J,dYu  
attestation service                             鉴证服务 +|'c>,?2H  
audit adjustment                                审计调整 Vjp1RWb  
audit areas                                        审计领域 h WtVWVNL  
audit conclusion                                审计结论 vAh6+K.e  
audit effectiveness                             审计效果 *@v)d[z_  
audit efficiency                                  审计效率 6S*exw  
audit engagement letter                      审计业务约定书 '\ey<}?5V  
audit evidence                                          审计证据 wq(7|!Eix  
audit fee                                    审计费 LO khjHR  
audit files                                          审计档案 wKYZa# u  
audit findings                                     审计中发现的事项 `
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audit implementation stage                        审计实施阶段 s{S4J'VW  
audit mark                                        审计标识 ?:8ido#-  
audit materiality                                 审计重要性 t2I5hSf  
audit method                                     审计方法 4C-jlm)V  
audit objective                                         审计目标，审计目的 ")dH,:#S  
audit of financial statements                      会计报表审计，财务报表审计 dWUm\t'#  
audit opinion                                     审计意见 $.PuK~}  
audit period                                      被审计期间，被审计年度 gL[yA?GoM  
audit plan                                          审计计划 =2zJ3&9  
audit planning                                    编制审计计划，制定审计计划，审计计划 r(aLEJ"u?  
audit planning stage                                  审计计划阶段 BJB^m|b)  
audit procedure                                审计程序 Gh}LlX!w  
audit programme                               审计程序表，具体审计计划 [los dnH^?  
audit report                                       审计报告 -pa )K"z  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 t.&Od;\[/  
audit report with a qualified opinion                 有保留意见的审计报告 I)cFG{~L  
audit report with an adverse opinion                否定意见的审计报告 C8 e !H  
audit report with dual dates                      双重日期审计报告 K[Kh&`T  
audit reporting stage                                 审计报告阶段 -UdEeZz.  
audit responsibility                                   审计责任 ujaGNg?,  
audit results                                      审计结果 LuSLkLN  
audit risk                                          审计风险 UXugRk%d  
audit sampling                                          审计抽样 {QZUDP PR  
audit sampling techniques                         审计抽样方法，审计抽样技术 *:t|qgJI#+  
audit strategies                                  审计策略 v!Pb`LCqK  
audit summary                                         审计总结，审计小结 i;jw\ed  
audit team                                         审计小组 OK6]e3UO  
audit test                                    审计测试 ^m"u3b4  
audit trail                                          审计轨迹 h\.zdpR  
audit work                                        审计工作 g[Ib,la_a  
audit working paper                                 审计工作底稿 RGg(%.  
audited financial statement                        审计会计报表，已审计财务报表 F\AX:  
Auditing Guidelines (the～)                      审计规范指南 sz {
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auditing standards                             审计准则 {u\
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audit-oriented working paper                          (审计)业务类工作底稿 " '6;/N  
authorisation                                     授权 jbu8~\"  
authorisation of transaction                       交易的授权 HATA-M  
availability                                         可获得性 \"^w'ng  
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balance                                      余额；差额；平衡 )V ;mwT!Q  
balance sheet                                    资产负债表 9C[ywp  
bank                                                 银行 gu<'QV"  
bank account                                    银行账户，银行户头 %D8ZO0J7H  
bank statement                                 银行对账单 < hO /jB  
barter transaction                              易货交易，以物换物交易 #hf ak  
basis of audit                                    审计依据 @,u/w4  
basis of preparation                                (会计报表的)编制基础 &)vC;$vD`  
book of account                               账目，账簿 ;3: q?&  
borrowing                                         借款，贷款，借债 `v}%33$hA  
branch                                              分支，分支机构，分店  D <&X_  
brought forward                                (账户余额等的)承上年，承上期，承上页 {R61cD,n  
budget                                              预算 }_;!hdYq  
building                                      建筑物；大楼 .I'o  
business conditions                                  业务情况，经营情况 )h|gwERj  
business licence                               (企业等的)营业执照 9}uW}yJ  
business relation                                业务关系
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