[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 ?W l=F/  
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审计词汇英汉对照 k5]M~"  
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ability to continue as a going concern               持续经营能力  EAVB:gE  
acceptability                                     可接受性，可接受程度 ![ & go  
acceptable level of detection risk                     检查风险的可接受水平 EeW%5/;  
acceptance of engagement                       接受委托 ^j"*-)R  
accepting the engagement for the first time              首次接受委托 JgI+k Nx  
access to asset                                         对资产的接触 Jvysvi{8  
according to                                     根据，依据，依照 ,j{$SuZM  
account balance                                账户余额 `4Jlf!  
account for                                       对……进行会计处理，核算；解释 9(.P2yO  
accounting                                        会计，会计学 D8u_Z<6IjI  
accounting advisory serve                        会计咨询服务 F<'@T,LVc  
accounting firm                                 会计师事务所 9~8UG (  
accounting information                      会计信息，会计资料 577H{;p W  
accounting period                             会计期间 [cSoo+Mlx  
accounting policies                                   会计政策 X@$x(Zc  
accounting professional bodies                 会计职业组织，会计职业团体 B>dX
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accounting records                                   会计记录 B(
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accounting responsibility                           会计责任 *ujn+0)[  
accounting service                             会计服务 9v_B$F$_T  
accounting standards                                会计准则 #!,tI
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Accounting Standards for Business Enterprises       企业会计准则 wyqXD.of  
accounting system                             会计系统 <VB;J5Rv  
accounting treatment                                会计处理 >L6V!  
accuracy                                    准确性，精确性 G.KZZ-=_4  
additional audit procedures                      追加审计程序 VG
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addressee                                         收件人，收信人 ulM6R/V:?  
Administration of State-owned Assets  (the～)     国有资产管理局 <a@'Pcsk  
administrative laws and regulations                 行政法规 a~b^`ykcWP  
adverse impact                                 不利影响，负面影响 F<wwuCbF  
adverse opinion                                反对意见 vh8{*9+  
advisory group                                  咨询组，顾问组 3c<).aC0f  
agency fee                                        代理费，代理费用 @+LZSd+I  
aggregate                                          总计，合计为…… tlo"tl_]  
alternation of document and record                 变造文件和记录 &r\pQ};  
alternative audit procedures                      替代审计程序，备选审计程序 R8 1z|+c|_  
amend                                              修改，修订 b[<Q_7~2  
amortisation                                      摊销 !^ko"^p   
analytical capacity                             分析能力 8 Zy`Z   
analytical procedures                               分析性程序 ]V!q
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annual financial statements                        年度会计报表，年度财务报表 4zyy  
appendix                                          附录，附表 I2JE@?  
applicable                                         适用的 LD]>_P83  
applicable laws and regulations                 适用的法规 (;^VdiJ  
application systems                                  应用系统 {}ks[%,_\  
apply consistently                              一贯地执行，一贯地实施 V!=1 !"}OG  
appropriate                                       适当的，合适的； q.L0rY!  
征用，挪用 ;qT~81  
appropriate authorization                          适当的授权 Q /T\Rr_d  
appropriateness of audit evidence                    审计证据的适当性 SooSOOAx[  
approval                                    批准，核准 SOo/~giz|  
assertion                                    (会计报表上的)认定；确认 /`yb75  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 !Kv.v7'N/k  
asset                                                 资产，财产 ,@2d<d]  
asset restructuring                             资产重组 Z{/0P  
assignment of duties                                 职责的划分 MW%EJT>@z  
assistant                                     助理，助理人员 \D8d!gr
 
associated company                                 联属公司，联营公司 !2oe;q2X[G  
association                                        联合，结合；协会，社团 \]  
assumption                                       假设，假定 mgeNH~%m@*  
at a given date                                         在某一特定时日 ]Y!$HT7\  
attestation                                         鉴证，公证 
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attestation service                             鉴证服务 DJSSc  
audit adjustment                                审计调整 3rX5haD\  
audit areas                                        审计领域 <'H^}gQow  
audit conclusion                                审计结论 J wR]!  
audit effectiveness                             审计效果 "i$Avm  
audit efficiency                                  审计效率 !$ikH,Bh  
audit engagement letter                      审计业务约定书 Lc;4 Hg  
audit evidence                                          审计证据 +J E h7  
audit fee                                    审计费 ^` N+mlh  
audit files                                          审计档案 ZgCG'SU  
audit findings                                     审计中发现的事项 9kj71Jp&}  
audit implementation stage                        审计实施阶段 =>".  
audit mark                                        审计标识 y~_wr}.CS
 
audit materiality                                 审计重要性 fk%r?K6K  
audit method                                     审计方法  WTi 8  
audit objective                                         审计目标，审计目的 `A O_e4D0i  
audit of financial statements                      会计报表审计，财务报表审计
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audit opinion                                     审计意见 :|J'HCth  
audit period                                      被审计期间，被审计年度 {<7!=@j  
audit plan                                          审计计划 f1F#U@U  
audit planning                                    编制审计计划，制定审计计划，审计计划 )&[S*g  
audit planning stage                                  审计计划阶段 qYj EQz  
audit procedure                                审计程序 )24r^21.q  
audit programme                               审计程序表，具体审计计划 ks=jv:  
audit report                                       审计报告 R.Xh&@f`  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 lb3:#?  
audit report with a qualified opinion                 有保留意见的审计报告 |<&9_Aq_  
audit report with an adverse opinion                否定意见的审计报告 @]u nqCO  
audit report with dual dates                      双重日期审计报告 ;RNU`Ip  
audit reporting stage                                 审计报告阶段 9(k5Irv"'h  
audit responsibility                                   审计责任 U1<EAGo|  
audit results                                      审计结果 Y85M$]e,  
audit risk                                          审计风险  _+%RbJ~H  
audit sampling                                          审计抽样 ^`NU:"  
audit sampling techniques                         审计抽样方法，审计抽样技术 Y9fktg.  
audit strategies                                  审计策略 n2\;`9zm  
audit summary                                         审计总结，审计小结 F)KUup)gc  
audit team                                         审计小组 d
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audit test                                    审计测试 zg,
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audit trail                                          审计轨迹 x_lCagRGC4  
audit work                                        审计工作 zk8s?$  
audit working paper                                 审计工作底稿 Wi_5.=  
audited financial statement                        审计会计报表，已审计财务报表 s-]k7a2V  
Auditing Guidelines (the～)                      审计规范指南 3uO#/EbS  
auditing standards                             审计准则 )`?Es8uW  
audit-oriented working paper                          (审计)业务类工作底稿 Ld>y Fb(`  
authorisation                                     授权 0,*clvH\;  
authorisation of transaction                       交易的授权 [80jG+6  
availability                                         可获得性 ehQ"<.sQ  
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balance                                      余额；差额；平衡 CHp`4  
balance sheet                                    资产负债表 
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bank                                                 银行 JFe %W?}.D  
bank account                                    银行账户，银行户头 ~[bS+]d!  
bank statement                                 银行对账单 =pQA!u]QE  
barter transaction                              易货交易，以物换物交易 7r,'a{Rcn  
basis of audit                                    审计依据 &!uw;|%  
basis of preparation                                (会计报表的)编制基础 46c7f*1l  
book of account                               账目，账簿 D@"g0SW4  
borrowing                                         借款，贷款，借债 ')%Kv`hz  
branch                                              分支，分支机构，分店 $ )ps~  
brought forward                                (账户余额等的)承上年，承上期，承上页 X6s6fu;  
budget                                              预算 c%-s_8zvi  
building                                      建筑物；大楼 VF1)dd  
business conditions                                  业务情况，经营情况 9{bG @g  
business licence                               (企业等的)营业执照 K2PV^Y  
business relation                                业务关系 \ZiZX
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