[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 @HBEt^!  
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审计词汇英汉对照 ](eN@Xi&@  
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ability to continue as a going concern               持续经营能力 ?R-9W+U%f  
acceptability                                     可接受性，可接受程度 YpUp@/"  
acceptable level of detection risk                     检查风险的可接受水平 .Hc(y7HV  
acceptance of engagement                       接受委托 e4I^!5)N  
accepting the engagement for the first time              首次接受委托 }X;U|]d  
access to asset                                         对资产的接触 $|KaBx1  
according to                                     根据，依据，依照 hF3&i=;.  
account balance                                账户余额 4yaxl\2  
account for                                       对……进行会计处理，核算；解释 *2}O-e  
accounting                                        会计，会计学 ecOy6@UDY  
accounting advisory serve                        会计咨询服务 \n9A^v`F/  
accounting firm                                 会计师事务所 y[O-pD`  
accounting information                      会计信息，会计资料 >QHo@Zqj(  
accounting period                             会计期间 8hA^`Y  
accounting policies                                   会计政策 A=Dhod  
accounting professional bodies                 会计职业组织，会计职业团体 )'Wb&A'  
accounting records                                   会计记录 W9t"aZor  
accounting responsibility                           会计责任 7@a 0$coP  
accounting service                             会计服务 7GZgu$'  
accounting standards                                会计准则 zH=!*[d8  
Accounting Standards for Business Enterprises       企业会计准则 G6K  <  
accounting system                             会计系统 #JA}3]  
accounting treatment                                会计处理 )a=/8ofe  
accuracy                                    准确性，精确性 }<MR`h1  
additional audit procedures                      追加审计程序 R7~Yw*#,  
addressee                                         收件人，收信人 iA!7E;o  
Administration of State-owned Assets  (the～)     国有资产管理局 t ]c{c#N/  
administrative laws and regulations                 行政法规 %lr|xX  
adverse impact                                 不利影响，负面影响 L;W.pe0  
adverse opinion                                反对意见 Bn]K+h
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advisory group                                  咨询组，顾问组 TO;.eN!sv  
agency fee                                        代理费，代理费用 I~'*$l
 
aggregate                                          总计，合计为…… n,P5o_^:  
alternation of document and record                 变造文件和记录 R*1kR|*_)  
alternative audit procedures                      替代审计程序，备选审计程序 3Dm8[o$Z  
amend                                              修改，修订 ovf/;Q/}  
amortisation                                      摊销 }8'&r(cN4  
analytical capacity                             分析能力 5;)*T6Y  
analytical procedures                               分析性程序 ^_p%Yv  
annual financial statements                        年度会计报表，年度财务报表
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appendix                                          附录，附表 A%Z)wz{  
applicable                                         适用的 Jf:,y~mV  
applicable laws and regulations                 适用的法规 o%M<-l"!/  
application systems                                  应用系统 7Tf]:4Y"  
apply consistently                              一贯地执行，一贯地实施 S"snB/  
appropriate                                       适当的，合适的； cJn HW  
征用，挪用 tUE'K.-  
appropriate authorization                          适当的授权 v4*rPGv  
appropriateness of audit evidence                    审计证据的适当性 f?Bj _z  
approval                                    批准，核准 qH%")7>  
assertion                                    (会计报表上的)认定；确认 `GQ{*_-  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平  eIPG#A  
asset                                                 资产，财产 V7=SV:+1or  
asset restructuring                             资产重组 -E&e1u,Mi  
assignment of duties                                 职责的划分 6k])KlJ2;  
assistant                                     助理，助理人员 KSs1CF'i  
associated company                                 联属公司，联营公司 Uhh l3%p  
association                                        联合，结合；协会，社团 ,[48Mspp  
assumption                                       假设，假定 N:+ taz-  
at a given date                                         在某一特定时日 Mxz,wfaH>  
attestation                                         鉴证，公证 c"gsB!xh  
attestation service                             鉴证服务 {LE&ylE  
audit adjustment                                审计调整 ^!:"Q3  
audit areas                                        审计领域 ?~ULIO'  
audit conclusion                                审计结论 X=p"5hhfn  
audit effectiveness                             审计效果
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audit efficiency                                  审计效率 p{;i& HNdp  
audit engagement letter                      审计业务约定书  yOHXY&  
audit evidence                                          审计证据 {_ V0  
audit fee                                    审计费 8KjRCm,I  
audit files                                          审计档案 |ek ak{js  
audit findings                                     审计中发现的事项 T|'&K:[TJ  
audit implementation stage                        审计实施阶段 gb-{2p>}  
audit mark                                        审计标识 u>cC O'q  
audit materiality                                 审计重要性 }HZ{(?  
audit method                                     审计方法 W=-|`  
audit objective                                         审计目标，审计目的 mv Ov<x;l  
audit of financial statements                      会计报表审计，财务报表审计 A! 6r/   
audit opinion                                     审计意见 O+.*lo
 
audit period                                      被审计期间，被审计年度 zQuM !.  
audit plan                                          审计计划 SX+RBVZU  
audit planning                                    编制审计计划，制定审计计划，审计计划 !Rw&DFU  
audit planning stage                                  审计计划阶段 `6w#8}  
audit procedure                                审计程序 }Zl"9A#K  
audit programme                               审计程序表，具体审计计划 SN]LeXesS  
audit report                                       审计报告 L`K;IV%;  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 RtF8A5ys  
audit report with a qualified opinion                 有保留意见的审计报告 F&@|M(  
audit report with an adverse opinion                否定意见的审计报告 Pern*x9$  
audit report with dual dates                      双重日期审计报告 o'UHStk
 
audit reporting stage                                 审计报告阶段 ()|3  
audit responsibility                                   审计责任 aw$Y`6,S  
audit results                                      审计结果 `1'5
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audit risk                                          审计风险 l)@:T|)c  
audit sampling                                          审计抽样 6$e]i|e  
audit sampling techniques                         审计抽样方法，审计抽样技术 f$D@*33ft  
audit strategies                                  审计策略 >!BFt$sd  
audit summary                                         审计总结，审计小结 ju{%'D!d9  
audit team                                         审计小组 \|+/0USn  
audit test                                    审计测试 ?JqjYI{$  
audit trail                                          审计轨迹 B?(4f2y
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audit work                                        审计工作 j@P5(3r  
audit working paper                                 审计工作底稿 ePA;:8)_j  
audited financial statement                        审计会计报表，已审计财务报表 G=$}5; t  
Auditing Guidelines (the～)                      审计规范指南
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auditing standards                             审计准则 %8D?$v"#Z  
audit-oriented working paper                          (审计)业务类工作底稿 {e9Y !oFg  
authorisation                                     授权 YN#XmX%  
authorisation of transaction                       交易的授权 ZgF/;8!~V-  
availability                                         可获得性 s-6:N9-  
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balance                                      余额；差额；平衡 fv==Gu%{  
balance sheet                                    资产负债表 ,ep9V,+|  
bank                                                 银行 FzhT$7Gw  
bank account                                    银行账户，银行户头 qX@9N=g`#O  
bank statement                                 银行对账单 T&/_e 
 
barter transaction                              易货交易，以物换物交易 ZLJNw0!=|t  
basis of audit                                    审计依据 "L_-}B
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basis of preparation                                (会计报表的)编制基础 plku-O;]  
book of account                               账目，账簿 JD&U}dJ  
borrowing                                         借款，贷款，借债 ~07RFR  
branch                                              分支，分支机构，分店 YN^jm  
brought forward                                (账户余额等的)承上年，承上期，承上页 j`9Nwa  
budget                                              预算 qy9i9$8  
building                                      建筑物；大楼 -A;w$j6*  
business conditions                                  业务情况，经营情况 SsRVd^=;x  
business licence                               (企业等的)营业执照 uGCtLA+sL  
business relation                                业务关系 E\!n4
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