[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 H!'4A&  
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审计词汇英汉对照 _0UE*l$t  
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ability to continue as a going concern               持续经营能力 <KfR)7I$0a  
acceptability                                     可接受性，可接受程度 e+)y6Q=  
acceptable level of detection risk                     检查风险的可接受水平 X *EseC  
acceptance of engagement                       接受委托 ,4Q8r:_ u  
accepting the engagement for the first time              首次接受委托 p=3t!3  
access to asset                                         对资产的接触 g)=$zXWhP  
according to                                     根据，依据，依照 X&IT s  
account balance                                账户余额 41P0)o  
account for                                       对……进行会计处理，核算；解释 Kwi+}B!  
accounting                                        会计，会计学 '#SZ|Rr6tX  
accounting advisory serve                        会计咨询服务 T?RN} @D  
accounting firm                                 会计师事务所 \iaZV.#f  
accounting information                      会计信息，会计资料 8!YQ9T[  
accounting period                             会计期间 [ r  
accounting policies                                   会计政策 /:ZwGyT
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accounting professional bodies                 会计职业组织，会计职业团体 w
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accounting records                                   会计记录 mG$N%
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accounting responsibility                           会计责任 h?v8b+:0  
accounting service                             会计服务 ]_|'N7J  
accounting standards                                会计准则 "a9j2+9  
Accounting Standards for Business Enterprises       企业会计准则 Nu3gkIz5z-  
accounting system                             会计系统 P&=YLL<W  
accounting treatment                                会计处理  ;u[:J  
accuracy                                    准确性，精确性 v(GnG  
additional audit procedures                      追加审计程序 P j,H]  
addressee                                         收件人，收信人 %|ClYr  
Administration of State-owned Assets  (the～)     国有资产管理局 u} )*6l.  
administrative laws and regulations                 行政法规 ?PqkC&o[q  
adverse impact                                 不利影响，负面影响 bRrSd:e  
adverse opinion                                反对意见 (EvYrm4  
advisory group                                  咨询组，顾问组 
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agency fee                                        代理费，代理费用 VrLp5?Bh  
aggregate                                          总计，合计为…… &-{%G=5~e%  
alternation of document and record                 变造文件和记录 ,]nRn
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alternative audit procedures                      替代审计程序，备选审计程序 yf!7 Q>_G^  
amend                                              修改，修订 \4^z

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amortisation                                      摊销 ,i|K} Y&  
analytical capacity                             分析能力 <T;V9(66  
analytical procedures                               分析性程序 y10W\beJ  
annual financial statements                        年度会计报表，年度财务报表 R)ZzRz|/  
appendix                                          附录，附表 cJbv,RV<  
applicable                                         适用的 Th
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applicable laws and regulations                 适用的法规 Z,/^lg c,  
application systems                                  应用系统 +nHr+7 }  
apply consistently                              一贯地执行，一贯地实施 ]*'_a@h  
appropriate                                       适当的，合适的； rk4KAX_[  
征用，挪用 SvQ|SKE'
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appropriate authorization                          适当的授权 H }]Zp  
appropriateness of audit evidence                    审计证据的适当性 pC0gw2n8M  
approval                                    批准，核准 F_g(}wE# q  
assertion                                    (会计报表上的)认定；确认 \y%"tJ~N{  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 )P?Fni}  
asset                                                 资产，财产 GF9[|). T  
asset restructuring                             资产重组 a'/C)fplL  
assignment of duties                                 职责的划分 e$P^},0/  
assistant                                     助理，助理人员 J[r_ag  
associated company                                 联属公司，联营公司 p`rjWpH  
association                                        联合，结合；协会，社团 G_5{5Ar  
assumption                                       假设，假定 maHz3:  
at a given date                                         在某一特定时日 B~k{f}  
attestation                                         鉴证，公证 I4+1P1z  
attestation service                             鉴证服务 5'+g[eNyBV  
audit adjustment                                审计调整 W1<*9 O  
audit areas                                        审计领域 9M'"q7Kh  
audit conclusion                                审计结论 0TA8#c  
audit effectiveness                             审计效果 lP)n$?u  
audit efficiency                                  审计效率 74:( -vS  
audit engagement letter                      审计业务约定书 <}A6 )=T  
audit evidence                                          审计证据 TTl9xs,nO  
audit fee                                    审计费 `7y3C\zyQ  
audit files                                          审计档案 xzOvc<u  
audit findings                                     审计中发现的事项 5de1rB|  
audit implementation stage                        审计实施阶段 Lg(G&ljE@k  
audit mark                                        审计标识 H.]V-|U  
audit materiality                                 审计重要性 QxaMe
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audit method                                     审计方法 v;G/8>GRy  
audit objective                                         审计目标，审计目的 ~PQR_?1  
audit of financial statements                      会计报表审计，财务报表审计 =WI3#<vDG  
audit opinion                                     审计意见 CQ<d  
audit period                                      被审计期间，被审计年度 iG"v  
audit plan                                          审计计划 ,1B4FAR&  
audit planning                                    编制审计计划，制定审计计划，审计计划 Z:,\FB_U  
audit planning stage                                  审计计划阶段 x=a#|]ngG  
audit procedure                                审计程序 H1%o)'Kut4  
audit programme                               审计程序表，具体审计计划 U';)]vB$  
audit report                                       审计报告 :|S[i('  
audit report with a disclaimer of opinion           拒绝表示意见审计报告
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audit report with a qualified opinion                 有保留意见的审计报告 RA!m,"RM  
audit report with an adverse opinion                否定意见的审计报告 bv(+$YR  
audit report with dual dates                      双重日期审计报告 L\"wz scn  
audit reporting stage                                 审计报告阶段 87
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audit responsibility                                   审计责任 .pe.K3G&  
audit results                                      审计结果 m(:R(K(je  
audit risk                                          审计风险 ]AM*9!  
audit sampling                                          审计抽样 p=eSJ*  
audit sampling techniques                         审计抽样方法，审计抽样技术 "QS(4yw?jg  
audit strategies                                  审计策略 +}(]7du  
audit summary                                         审计总结，审计小结 G7,v:dlK   
audit team                                         审计小组 ]e5aHpgR=  
audit test                                    审计测试 .Jg<H %%f  
audit trail                                          审计轨迹 > 2/j  
audit work                                        审计工作 >YXb"g@.  
audit working paper                                 审计工作底稿 :jkPV%!~  
audited financial statement                        审计会计报表，已审计财务报表 dc~vQDNw[X  
Auditing Guidelines (the～)                      审计规范指南 c[X6!_  
auditing standards                             审计准则 )v+
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audit-oriented working paper                          (审计)业务类工作底稿 q[vO mes  
authorisation                                     授权 K iXD1Zpz  
authorisation of transaction                       交易的授权 Z ]ZU K  
availability                                         可获得性 g(s}R ?  
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balance                                      余额；差额；平衡 i=>`=. ~  
balance sheet                                    资产负债表 5syzh S  
bank                                                 银行 W^ask[4
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bank account                                    银行账户，银行户头 qkc,93B3  
bank statement                                 银行对账单 S\sy^Kt~4:  
barter transaction                              易货交易，以物换物交易 ^mI`P}5Y  
basis of audit                                    审计依据 X2| Z!  
basis of preparation                                (会计报表的)编制基础 @W(,|xE
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book of account                               账目，账簿 =? q&/ cru  
borrowing                                         借款，贷款，借债 ujX
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branch                                              分支，分支机构，分店 1 rbc}e  
brought forward                                (账户余额等的)承上年，承上期，承上页 F$JA IL{W  
budget                                              预算 gGA5xkA  
building                                      建筑物；大楼 t VX|e2Y  
business conditions                                  业务情况，经营情况 cMy?&  
business licence                               (企业等的)营业执照 P&5vVA6K7  
business relation                                业务关系 e*( _Cvxp  
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