[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 ndFVP;q  
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审计词汇英汉对照 >,,`7%Rv  
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ability to continue as a going concern               持续经营能力 ] \rQ{N o  
acceptability                                     可接受性，可接受程度 k;c IEEdZD  
acceptable level of detection risk                     检查风险的可接受水平 oLkzLJ  
acceptance of engagement                       接受委托 f%PLR9Nh5@  
accepting the engagement for the first time              首次接受委托 3^P;mQ$p1  
access to asset                                         对资产的接触 2=?3MXcjy  
according to                                     根据，依据，依照 0=&S?J#!  
account balance                                账户余额 4M%|N  
account for                                       对……进行会计处理，核算；解释 .$s']' =  
accounting                                        会计，会计学 a=W%x{  
accounting advisory serve                        会计咨询服务 Q&0`(okb  
accounting firm                                 会计师事务所 qMEd R;o  
accounting information                      会计信息，会计资料 ^W sgAyCB  
accounting period                             会计期间 8AW}7.<5  
accounting policies                                   会计政策 #6a!OQj  
accounting professional bodies                 会计职业组织，会计职业团体 b ~UWFX#U  
accounting records                                   会计记录 :^W}$7$T  
accounting responsibility                           会计责任 h1?xfdvGd  
accounting service                             会计服务 jW7ffb `O  
accounting standards                                会计准则 sf$ hsPC^  
Accounting Standards for Business Enterprises       企业会计准则 _#
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accounting system                             会计系统 V0D&bN*  
accounting treatment                                会计处理 ;i.MDW^N  
accuracy                                    准确性，精确性 48z%dBmTT*  
additional audit procedures                      追加审计程序 [PN
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addressee                                         收件人，收信人 X> 98`  
Administration of State-owned Assets  (the～)     国有资产管理局 wdt2T8`I/  
administrative laws and regulations                 行政法规 k>i`G5Dh  
adverse impact                                 不利影响，负面影响 |(l]X r&O  
adverse opinion                                反对意见 G(?1 Urxi  
advisory group                                  咨询组，顾问组 :ek^M
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agency fee                                        代理费，代理费用 _N:$|O#  
aggregate                                          总计，合计为…… &KBDrJEX  
alternation of document and record                 变造文件和记录 :YRHO|  
alternative audit procedures                      替代审计程序，备选审计程序 ^>%.l'1/(  
amend                                              修改，修订 )a0l:jEOc  
amortisation                                      摊销 V5-!w0{  
analytical capacity                             分析能力 ^O<v'\!z-  
analytical procedures                               分析性程序 :Z/\U*6~  
annual financial statements                        年度会计报表，年度财务报表 =^p}JhQ  
appendix                                          附录，附表 .h4NG4FIF  
applicable                                         适用的 KaMg[G  
applicable laws and regulations                 适用的法规 Z^Um\f  
application systems                                  应用系统 D?%[du:V  
apply consistently                              一贯地执行，一贯地实施 Wgs6}1bg  
appropriate                                       适当的，合适的； j=U"t\{  
征用，挪用 CT_tJ  
appropriate authorization                          适当的授权 Vo^J2[U  
appropriateness of audit evidence                    审计证据的适当性 uO]
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approval                                    批准，核准 O*/%zr  
assertion                                    (会计报表上的)认定；确认 ;o)'dK  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 s)E8}-v  
asset                                                 资产，财产 a~@f,b w  
asset restructuring                             资产重组 NRG06M  
assignment of duties                                 职责的划分 g?|Z/eVJ  
assistant                                     助理，助理人员 Kg~D~ +j  
associated company                                 联属公司，联营公司 PSv 5tQhm  
association                                        联合，结合；协会，社团 oj.J;[-  
assumption                                       假设，假定 I@z@s}x>  
at a given date                                         在某一特定时日 `%~
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attestation                                         鉴证，公证 >Q<XyAH~  
attestation service                             鉴证服务 Q}^Ip7T  
audit adjustment                                审计调整 "5dke^yk0  
audit areas                                        审计领域 Uc_}="  
audit conclusion                                审计结论 %}H 2  
audit effectiveness                             审计效果 MCTJ^ g"D  
audit efficiency                                  审计效率 L_9uwua.B~  
audit engagement letter                      审计业务约定书 W4av?H  
audit evidence                                          审计证据 .fqy[qrM  
audit fee                                    审计费 !wUznyYwt  
audit files                                          审计档案 /~s<@<1!X  
audit findings                                     审计中发现的事项 j;48Yya'  
audit implementation stage                        审计实施阶段 &b^_~hB:q  
audit mark                                        审计标识 E@otV6Wk[@  
audit materiality                                 审计重要性 SIm1fC  
audit method                                     审计方法 byE0Z vDM  
audit objective                                         审计目标，审计目的 l'Za"TL:  
audit of financial statements                      会计报表审计，财务报表审计 ;X]B0KFe7  
audit opinion                                     审计意见 Gjq7@F'  
audit period                                      被审计期间，被审计年度 *w.":\P]  
audit plan                                          审计计划 <K&A/Ue  
audit planning                                    编制审计计划，制定审计计划，审计计划 K"t?  
audit planning stage                                  审计计划阶段 !oXFDC3k  
audit procedure                                审计程序 f?^-JZ  
audit programme                               审计程序表，具体审计计划 6ERMn"[_w  
audit report                                       审计报告 1yz%ud-l  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 $Bncdf  
audit report with a qualified opinion                 有保留意见的审计报告 OA6i/3 #8  
audit report with an adverse opinion                否定意见的审计报告 2! }F+^8'P  
audit report with dual dates                      双重日期审计报告 l="X|t   
audit reporting stage                                 审计报告阶段 VI9rezZ*  
audit responsibility                                   审计责任 xv2c8g~vD  
audit results                                      审计结果 e<{d{  
audit risk                                          审计风险 *7Y#G8 s  
audit sampling                                          审计抽样 (y?F8]TfM  
audit sampling techniques                         审计抽样方法，审计抽样技术 Q5dqn"?  
audit strategies                                  审计策略 FXY>o>K%h  
audit summary                                         审计总结，审计小结 Kv!:2br  
audit team                                         审计小组 ox<&T|  
audit test                                    审计测试 lr;ubBbT  
audit trail                                          审计轨迹 *^g]QQ  
audit work                                        审计工作 "|J6*s   
audit working paper                                 审计工作底稿 aY,Bt
 
audited financial statement                        审计会计报表，已审计财务报表 [G|

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Auditing Guidelines (the～)                      审计规范指南 3B%7SX  
auditing standards                             审计准则 ( sl{Rgxe*  
audit-oriented working paper                          (审计)业务类工作底稿 V.$tq  
authorisation                                     授权 ><IWF#kUA  
authorisation of transaction                       交易的授权 Q\IViM  
availability                                         可获得性 ;CS[Ja>e  
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balance                                      余额；差额；平衡 6Hb a@Q1`  
balance sheet                                    资产负债表 1k:yU(  
bank                                                 银行 ud)WH
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bank account                                    银行账户，银行户头 C4PT(cezR  
bank statement                                 银行对账单 Bca$%3
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barter transaction                              易货交易，以物换物交易 h*JN0O<b  
basis of audit                                    审计依据 Sn'!Nq>  
basis of preparation                                (会计报表的)编制基础 NL `  
book of account                               账目，账簿 NTZ3Np`  
borrowing                                         借款，贷款，借债 2/t;}pw8  
branch                                              分支，分支机构，分店 4?@#w>(  
brought forward                                (账户余额等的)承上年，承上期，承上页 } OnU32P  
budget                                              预算 Hci>q`p#  
building                                      建筑物；大楼 S}h d,"I  
business conditions                                  业务情况，经营情况 3SbZD  
business licence                               (企业等的)营业执照 9?hF<}1XH}  
business relation                                业务关系 eLh35tw  
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