[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 N$I@]PL  
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审计词汇英汉对照 +5<]s+4T  
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ability to continue as a going concern               持续经营能力 #^i.[7p  
acceptability                                     可接受性，可接受程度 oZS.pi  
acceptable level of detection risk                     检查风险的可接受水平 LFwRTY,G  
acceptance of engagement                       接受委托 hH.X_X?d%  
accepting the engagement for the first time              首次接受委托 G?$0OU  
access to asset                                         对资产的接触 :*g3PhNE  
according to                                     根据，依据，依照 x )w6  
account balance                                账户余额 ~[*\YN);  
account for                                       对……进行会计处理，核算；解释 gR#lRA/  
accounting                                        会计，会计学 mN^/  
accounting advisory serve                        会计咨询服务 (^lw<$N  
accounting firm                                 会计师事务所 +!6dsnr8  
accounting information                      会计信息，会计资料 /$-Tg) o5i  
accounting period                             会计期间 ] -}Zd\Rs  
accounting policies                                   会计政策 ]ucz8('  
accounting professional bodies                 会计职业组织，会计职业团体 %pd-{KR  
accounting records                                   会计记录 Rzj
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accounting responsibility                           会计责任
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accounting service                             会计服务 <$+Cd=71\  
accounting standards                                会计准则 N3U.62  
Accounting Standards for Business Enterprises       企业会计准则 q-<t'uhs[  
accounting system                             会计系统 KEfx2{k b  
accounting treatment                                会计处理 $C^tZFq  
accuracy                                    准确性，精确性 &i{>Li  
additional audit procedures                      追加审计程序 =[ZuE0c  
addressee                                         收件人，收信人 9V/:1I0?&0  
Administration of State-owned Assets  (the～)     国有资产管理局 /9wmc2  
administrative laws and regulations                 行政法规 @!np 0#  
adverse impact                                 不利影响，负面影响 rdBF+YN9/?  
adverse opinion                                反对意见 3U\| E  
advisory group                                  咨询组，顾问组 GYJ lX  
agency fee                                        代理费，代理费用 c7~>uNgJ  
aggregate                                          总计，合计为…… .?^a|]  
alternation of document and record                 变造文件和记录 j~;kh_  
alternative audit procedures                      替代审计程序，备选审计程序 kKlcK_b;  
amend                                              修改，修订 sgxD5xj}4  
amortisation                                      摊销 G9qN1q~  
analytical capacity                             分析能力 W? SFtz  
analytical procedures                               分析性程序 ==XO:P  
annual financial statements                        年度会计报表，年度财务报表 2Y-NxW^]  
appendix                                          附录，附表 'Z{_ws  
applicable                                         适用的 $kD;*v=  
applicable laws and regulations                 适用的法规 *Y\C5L]  
application systems                                  应用系统 E(p*B8d  
apply consistently                              一贯地执行，一贯地实施
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appropriate                                       适当的，合适的； a?K3/0G  
征用，挪用 kaG@T,pH(  
appropriate authorization                          适当的授权 UZDXv=r|  
appropriateness of audit evidence                    审计证据的适当性 e{ RhMjX<D  
approval                                    批准，核准 knb 9s`wR  
assertion                                    (会计报表上的)认定；确认 
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ?BA~$|lfxu  
asset                                                 资产，财产 ?P>3~3 B  
asset restructuring                             资产重组 p~bx  
assignment of duties                                 职责的划分 0<4Nf]i  
assistant                                     助理，助理人员 S?BI)shmg  
associated company                                 联属公司，联营公司 umJ!j&(  
association                                        联合，结合；协会，社团 VxTrL}{(6  
assumption                                       假设，假定 |9*8u>|RC  
at a given date                                         在某一特定时日 Wm#F~
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attestation                                         鉴证，公证 zxhE9 [`*e  
attestation service                             鉴证服务 D\CjR6DE  
audit adjustment                                审计调整 G.l ~!;  
audit areas                                        审计领域 T-)lnrs^  
audit conclusion                                审计结论 Xub<U>e;b  
audit effectiveness                             审计效果 \YMe&[C:o  
audit efficiency                                  审计效率 d:&=|k
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audit engagement letter                      审计业务约定书 X1Vj"4'wT  
audit evidence                                          审计证据 +>Xe_  
audit fee                                    审计费 )/mBq#ZS  
audit files                                          审计档案 Mep c t  
audit findings                                     审计中发现的事项 {I^@BW-  
audit implementation stage                        审计实施阶段 2b89th  
audit mark                                        审计标识 @q/E)M?  
audit materiality                                 审计重要性 -RKqbfmi=  
audit method                                     审计方法 _i@4R<  
audit objective                                         审计目标，审计目的 K?$|Y-_D^M  
audit of financial statements                      会计报表审计，财务报表审计 X Z4q{^o  
audit opinion                                     审计意见 hgPzx@  
audit period                                      被审计期间，被审计年度 *w,C5 f  
audit plan                                          审计计划 =+ vl+h  
audit planning                                    编制审计计划，制定审计计划，审计计划 !U[/P6 +0  
audit planning stage                                  审计计划阶段 jBLLx{  
audit procedure                                审计程序 zNRR('B?  
audit programme                               审计程序表，具体审计计划 /OtLIM+7~{  
audit report                                       审计报告 *i,@d&J y]  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 1wTPT, k  
audit report with a qualified opinion                 有保留意见的审计报告 (J I[y"2  
audit report with an adverse opinion                否定意见的审计报告 <l!{j?Kx  
audit report with dual dates                      双重日期审计报告 n5s2\(  
audit reporting stage                                 审计报告阶段  f2.|[  
audit responsibility                                   审计责任 NDYm7X*et  
audit results                                      审计结果 `E:&a]ul  
audit risk                                          审计风险 H9+[T3b  
audit sampling                                          审计抽样 dh0nB  
audit sampling techniques                         审计抽样方法，审计抽样技术 F`8B PW
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audit strategies                                  审计策略 5!jU i9  
audit summary                                         审计总结，审计小结 0hv}*NY
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audit team                                         审计小组 ,We'AR3X  
audit test                                    审计测试 , aJC7'(  
audit trail                                          审计轨迹 hj+iB,8  
audit work                                        审计工作 D4
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audit working paper                                 审计工作底稿 [$e\?c  
audited financial statement                        审计会计报表，已审计财务报表 rF\L}& Sw  
Auditing Guidelines (the～)                      审计规范指南 ]}z"H@k  
auditing standards                             审计准则 HF;$Wf+=J  
audit-oriented working paper                          (审计)业务类工作底稿 z;Yo76P  
authorisation                                     授权 O]VHX![Y$  
authorisation of transaction                       交易的授权 
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availability                                         可获得性 +rWcfXOHM  
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balance                                      余额；差额；平衡 /L^pU-}Z0  
balance sheet                                    资产负债表 M"!{Dx~  
bank                                                 银行 5=hMTztf!!  
bank account                                    银行账户，银行户头 U-:"Wx%G  
bank statement                                 银行对账单 cP2n,>:  
barter transaction                              易货交易，以物换物交易 ,?oC+9w  
basis of audit                                    审计依据 r(OH  
basis of preparation                                (会计报表的)编制基础 ,vs#(d6G  
book of account                               账目，账簿 vp&N)t_  
borrowing                                         借款，贷款，借债 @Pb%dS  
branch                                              分支，分支机构，分店 opv<r*!  
brought forward                                (账户余额等的)承上年，承上期，承上页 PfjD!=yS=h  
budget                                              预算 Y{7)$'At  
building                                      建筑物；大楼 v7b+  
business conditions                                  业务情况，经营情况 3{H&{@Q  
business licence                               (企业等的)营业执照 _ZHDr[  
business relation                                业务关系 (;cKv  
k, >*.Yoh  

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