[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 ximVh}'a  
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审计词汇英汉对照 (-<hx~  
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ability to continue as a going concern               持续经营能力 KKwM\  
acceptability                                     可接受性，可接受程度 RIkIE=+6  
acceptable level of detection risk                     检查风险的可接受水平 k7uX!}  
acceptance of engagement                       接受委托 2K4Xu9-i:b  
accepting the engagement for the first time              首次接受委托 h<L_ =)lH  
access to asset                                         对资产的接触 ( yLu=  
according to                                     根据，依据，依照 m{oe|UVcmr  
account balance                                账户余额 E}Cz(5  
account for                                       对……进行会计处理，核算；解释 Zx8$M5  
accounting                                        会计，会计学 0 Rb3|te  
accounting advisory serve                        会计咨询服务 }a OBQsnO  
accounting firm                                 会计师事务所 Q 1i5"'][  
accounting information                      会计信息，会计资料 F=5+JjrX  
accounting period                             会计期间 E2|M#Y  
accounting policies                                   会计政策 uV|F
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accounting professional bodies                 会计职业组织，会计职业团体 F]RPM(!5O)  
accounting records                                   会计记录 LYAG
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accounting responsibility                           会计责任 }:?*n:g5  
accounting service                             会计服务 H2iIBGu|L  
accounting standards                                会计准则 eNfH9l2k  
Accounting Standards for Business Enterprises       企业会计准则 ,t_&tbf3  
accounting system                             会计系统 R(t%/Hvs$  
accounting treatment                                会计处理 e@c8Ce|0  
accuracy                                    准确性，精确性 FM%WMyb[  
additional audit procedures                      追加审计程序 N75U.;U0  
addressee                                         收件人，收信人 ZXLAX9|  
Administration of State-owned Assets  (the～)     国有资产管理局 ~LI}   
administrative laws and regulations                 行政法规 Uhu?G0>O  
adverse impact                                 不利影响，负面影响 C;ab-gh  
adverse opinion                                反对意见 Wrbv<8}%c  
advisory group                                  咨询组，顾问组 kM-8%a2i  
agency fee                                        代理费，代理费用 `D3q!e  
aggregate                                          总计，合计为…… 0aq{Y7sYU  
alternation of document and record                 变造文件和记录 5%wA"_  
alternative audit procedures                      替代审计程序，备选审计程序 UV|{za$&/  
amend                                              修改，修订 !pfpT\i]N:  
amortisation                                      摊销 "r`2V-E  
analytical capacity                             分析能力 A46dtFD{  
analytical procedures                               分析性程序 [-`s`g-  
annual financial statements                        年度会计报表，年度财务报表 ^?|4<Rm  
appendix                                          附录，附表 %#fjtbeB   
applicable                                         适用的 9~^k3!>0  
applicable laws and regulations                 适用的法规 A99;bf}"  
application systems                                  应用系统  irh Z  
apply consistently                              一贯地执行，一贯地实施 };rEN`L  
appropriate                                       适当的，合适的； }A6z%|d  
征用，挪用 "#36-  
appropriate authorization                          适当的授权 f7zB_hVDmE  
appropriateness of audit evidence                    审计证据的适当性 GRpwEfG  
approval                                    批准，核准 +dCR$<e9
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assertion                                    (会计报表上的)认定；确认 alxIc.[  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 EId>%0s5  
asset                                                 资产，财产 9k4z__Ke  
asset restructuring                             资产重组 ys)
  
assignment of duties                                 职责的划分 A+Bq5mik  
assistant                                     助理，助理人员 .`*(#9(M9  
associated company                                 联属公司，联营公司 +
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association                                        联合，结合；协会，社团 .R)Ho4CE  
assumption                                       假设，假定 }ub>4N[  
at a given date                                         在某一特定时日 FYNUap,A  
attestation                                         鉴证，公证 { zL4dJw  
attestation service                             鉴证服务 JFu.o8[Q  
audit adjustment                                审计调整 "tbKbFn9  
audit areas                                        审计领域 X+;#^A3  
audit conclusion                                审计结论 >y}> 5kv  
audit effectiveness                             审计效果 <}mA>c'k  
audit efficiency                                  审计效率 W`[7|8(6!  
audit engagement letter                      审计业务约定书 ;p,Kq5,l  
audit evidence                                          审计证据 SXXO#  
audit fee                                    审计费 pcd?6jh8  
audit files                                          审计档案 ;S
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audit findings                                     审计中发现的事项 5s0`T]X-  
audit implementation stage                        审计实施阶段 0m4#{^Y  
audit mark                                        审计标识 x wfdJ(&  
audit materiality                                 审计重要性 / H GPy  
audit method                                     审计方法 =%77~q-HL  
audit objective                                         审计目标，审计目的
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audit of financial statements                      会计报表审计，财务报表审计 G]-\$>5R  
audit opinion                                     审计意见 < A`srmS?  
audit period                                      被审计期间，被审计年度 wlwgYAD  
audit plan                                          审计计划 B|>eKI  
audit planning                                    编制审计计划，制定审计计划，审计计划 ) [)1  
audit planning stage                                  审计计划阶段 fTy{`}>  
audit procedure                                审计程序 V+u0J"/8  
audit programme                               审计程序表，具体审计计划 ? _[q{i{  
audit report                                       审计报告 Oxi^&f||`  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 us#ji i.<  
audit report with a qualified opinion                 有保留意见的审计报告 80U(q/H%9  
audit report with an adverse opinion                否定意见的审计报告 !}
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audit report with dual dates                      双重日期审计报告 p%Ns f[1>  
audit reporting stage                                 审计报告阶段 7&dF=/:X@  
audit responsibility                                   审计责任 nS!m1&DeD  
audit results                                      审计结果 U d+6=Us{  
audit risk                                          审计风险 pfMmDl5|  
audit sampling                                          审计抽样 PywUPsJ  
audit sampling techniques                         审计抽样方法，审计抽样技术 8P%Jky&(  
audit strategies                                  审计策略 =4/K#cQ  
audit summary                                         审计总结，审计小结 ~:b5UIAk  
audit team                                         审计小组 SphP@J<ONW  
audit test                                    审计测试 %zjyZ{=  
audit trail                                          审计轨迹 P!R`b9_U  
audit work                                        审计工作 /p|L.&`U  
audit working paper                                 审计工作底稿 :K*/  
audited financial statement                        审计会计报表，已审计财务报表 O Q3IkE`G  
Auditing Guidelines (the～)                      审计规范指南 [Z[ p@Ux  
auditing standards                             审计准则 bz\nCfU  
audit-oriented working paper                          (审计)业务类工作底稿 7%|HtBXv^  
authorisation                                     授权 )uCa]IR  
authorisation of transaction                       交易的授权 Qj9'VI>&  
availability                                         可获得性 %8KbVjn  
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balance                                      余额；差额；平衡 gue~aqtJ  
balance sheet                                    资产负债表 ad<ZdO*h  
bank                                                 银行 +W|VCz  
bank account                                    银行账户，银行户头

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bank statement                                 银行对账单 o3:h!(#G  
barter transaction                              易货交易，以物换物交易 ?KFj=Yo  
basis of audit                                    审计依据 AHplvksb  
basis of preparation                                (会计报表的)编制基础 pQCW6X  
book of account                               账目，账簿 ?J5E.7o  
borrowing                                         借款，贷款，借债 `! )^g/>0i  
branch                                              分支，分支机构，分店 0[-@<w ^j  
brought forward                                (账户余额等的)承上年，承上期，承上页 a^)@}4  
budget                                              预算 *kNXju  
building                                      建筑物；大楼 I5E4mv0<i  
business conditions                                  业务情况，经营情况 @(m?j1!M  
business licence                               (企业等的)营业执照 )%I62<N,z  
business relation                                业务关系 l=>FoJf!*<  
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