[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 D{J+}*y  
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审计词汇英汉对照 H)Kt!v8  
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ability to continue as a going concern               持续经营能力 R=/6bR57  
acceptability                                     可接受性，可接受程度 QSNLo_z  
acceptable level of detection risk                     检查风险的可接受水平 5YQq*$|'+  
acceptance of engagement                       接受委托 *a2
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accepting the engagement for the first time              首次接受委托 '~Z#h  P  
access to asset                                         对资产的接触 Hh<3k- *d  
according to                                     根据，依据，依照 DKzP)!B "  
account balance                                账户余额 #;#r4sJwU  
account for                                       对……进行会计处理，核算；解释 Z\)emps  
accounting                                        会计，会计学 pH'1be{K  
accounting advisory serve                        会计咨询服务 2|8&=K /  
accounting firm                                 会计师事务所 a33SY6.  
accounting information                      会计信息，会计资料 `B4Px|3  
accounting period                             会计期间 4=T>Iy  
accounting policies                                   会计政策 G]T A7~VT  
accounting professional bodies                 会计职业组织，会计职业团体 sHr!GF  
accounting records                                   会计记录 02EbmP  
accounting responsibility                           会计责任 v.aSf`K  
accounting service                             会计服务 ,XZ[L? >  
accounting standards                                会计准则 N-+`[8@(P<  
Accounting Standards for Business Enterprises       企业会计准则 ST^@7f_  
accounting system                             会计系统 \qU.?V[2  
accounting treatment                                会计处理 q%/ciPgE  
accuracy                                    准确性，精确性 j1LL[+G-"_  
additional audit procedures                      追加审计程序 !{L6 4qI  
addressee                                         收件人，收信人 gkN|3^  
Administration of State-owned Assets  (the～)     国有资产管理局 -XSu;'4q  
administrative laws and regulations                 行政法规 nKoc%TNqe  
adverse impact                                 不利影响，负面影响 p(5'|eqBV  
adverse opinion                                反对意见 =}G `i**  
advisory group                                  咨询组，顾问组 -i}@o1o\  
agency fee                                        代理费，代理费用 2yFXX9!@  
aggregate                                          总计，合计为…… xP1`FSO8=  
alternation of document and record                 变造文件和记录 fR4O^6c:  
alternative audit procedures                      替代审计程序，备选审计程序 [P*w$Hn  
amend                                              修改，修订 I'_.U]An  
amortisation                                      摊销 9bpY>ze  
analytical capacity                             分析能力 ?2g\y@  
analytical procedures                               分析性程序 8")1,   
annual financial statements                        年度会计报表，年度财务报表 ~IB~>5U!  
appendix                                          附录，附表 p:,(r{*?  
applicable                                         适用的 x{B%TM-Ey  
applicable laws and regulations                 适用的法规 u.}z}'-  
application systems                                  应用系统 {FavF 9O  
apply consistently                              一贯地执行，一贯地实施 W .c:Pulg  
appropriate                                       适当的，合适的； JQ*CF(9  
征用，挪用 9tnW:Nw~  
appropriate authorization                          适当的授权 /}]Irj
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appropriateness of audit evidence                    审计证据的适当性 );$L#XpB  
approval                                    批准，核准 8#Q=CTjF  
assertion                                    (会计报表上的)认定；确认 .&53WL[D|  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 h4xRRyK  
asset                                                 资产，财产 JvHGu&Nr!  
asset restructuring                             资产重组 wHQyMq^  
assignment of duties                                 职责的划分 Z '%k`F  
assistant                                     助理，助理人员 s-Mzl?o  
associated company                                 联属公司，联营公司 kCRP?sj  
association                                        联合，结合；协会，社团 :EK.&%2  
assumption                                       假设，假定 XK)qDg  
at a given date                                         在某一特定时日 mn=G6h T}W  
attestation                                         鉴证，公证 /CtR|~wL  
attestation service                             鉴证服务 pvJsSX  
audit adjustment                                审计调整 /^E2BRI  
audit areas                                        审计领域 (aX5VB**  
audit conclusion                                审计结论 @x>J-Owd]J  
audit effectiveness                             审计效果 'w+T vOB  
audit efficiency                                  审计效率 ,R j{^-k  
audit engagement letter                      审计业务约定书 p5!=Ur&Ac  
audit evidence                                          审计证据 uC>X;<^  
audit fee                                    审计费 3B(6^iS  
audit files                                          审计档案 su}> >07  
audit findings                                     审计中发现的事项 tZtyx;EP  
audit implementation stage                        审计实施阶段 T(<C8  
audit mark                                        审计标识  /{.  
audit materiality                                 审计重要性 ]-$0?/`p8  
audit method                                     审计方法 zY<=r.m4  
audit objective                                         审计目标，审计目的
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audit of financial statements                      会计报表审计，财务报表审计 f$x\~y<[  
audit opinion                                     审计意见 Rld1pX2v  
audit period                                      被审计期间，被审计年度 ,y[wS5li  
audit plan                                          审计计划 fPs'A  
audit planning                                    编制审计计划，制定审计计划，审计计划 Ly?gpOqu5  
audit planning stage                                  审计计划阶段 -E4e8'P;5  
audit procedure                                审计程序 d
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audit programme                               审计程序表，具体审计计划 `e t0i.  
audit report                                       审计报告 m<>3GF,5bP  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 qV$\.T>x  
audit report with a qualified opinion                 有保留意见的审计报告 .`84Y
 
audit report with an adverse opinion                否定意见的审计报告 ;Cdrjx  
audit report with dual dates                      双重日期审计报告 .0:twj  
audit reporting stage                                 审计报告阶段 VRYj&s'@  
audit responsibility                                   审计责任 !"2nL%PW~  
audit results                                      审计结果 *5k" v"NM(  
audit risk                                          审计风险 x4cP%{n  
audit sampling                                          审计抽样  _2VL%  
audit sampling techniques                         审计抽样方法，审计抽样技术 s[|sfqB1`  
audit strategies                                  审计策略 **V^8'W<  
audit summary                                         审计总结，审计小结 F:.rb Ei  
audit team                                         审计小组 6,sZo!G  
audit test                                    审计测试 GJ=<~S"  
audit trail                                          审计轨迹 qALlMj--m  
audit work                                        审计工作 LL+ROX^M  
audit working paper                                 审计工作底稿 CPVR  
audited financial statement                        审计会计报表，已审计财务报表 [XWY-q#Gg  
Auditing Guidelines (the～)                      审计规范指南 ;E/:_DWPD  
auditing standards                             审计准则 K.?~@5%  
audit-oriented working paper                          (审计)业务类工作底稿 `1F[
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authorisation                                     授权 >-YP

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authorisation of transaction                       交易的授权 i DV.L  
availability                                         可获得性 XSkN
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balance                                      余额；差额；平衡 F#KO!\iA+  
balance sheet                                    资产负债表 .'C$w1[w  
bank                                                 银行 ngoo4}  
bank account                                    银行账户，银行户头 |?n=~21"1O  
bank statement                                 银行对账单
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barter transaction                              易货交易，以物换物交易 $v?+X20  
basis of audit                                    审计依据 r3oAP[+n  
basis of preparation                                (会计报表的)编制基础 |;o#-YosP  
book of account                               账目，账簿 #(C2KRRiA  
borrowing                                         借款，贷款，借债 .7TQ
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branch                                              分支，分支机构，分店 ^GG6%=g'  
brought forward                                (账户余额等的)承上年，承上期，承上页 ]%jlaXb  
budget                                              预算 TN}YRXtW+  
building                                      建筑物；大楼 76 a+|TzR  
business conditions                                  业务情况，经营情况 6'UtB!gr  
business licence                               (企业等的)营业执照 beFVjVVHq  
business relation                                业务关系 ">]v'h(s  
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