[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 ao@"j}c  
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审计词汇英汉对照 %Pz'D6 /  
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ability to continue as a going concern               持续经营能力 %Q)3*L  
acceptability                                     可接受性，可接受程度 =z=$S]qN  
acceptable level of detection risk                     检查风险的可接受水平 3A~53W$M  
acceptance of engagement                       接受委托
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accepting the engagement for the first time              首次接受委托 aN87^[  
access to asset                                         对资产的接触 0Q2P"1>KT/  
according to                                     根据，依据，依照 z x7fRd$  
account balance                                账户余额 <($'jlZ  
account for                                       对……进行会计处理，核算；解释 (k@%04c  
accounting                                        会计，会计学 ]#UyY
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accounting advisory serve                        会计咨询服务 4bT21J37  
accounting firm                                 会计师事务所 ]A;{D~X^w  
accounting information                      会计信息，会计资料 @kq~q; F  
accounting period                             会计期间 c[/h7
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accounting policies                                   会计政策 R4? OFhN9  
accounting professional bodies                 会计职业组织，会计职业团体 jz\LI  
accounting records                                   会计记录 E"EBj7<s  
accounting responsibility                           会计责任 71nI`.Z  
accounting service                             会计服务 yAge2m]<B  
accounting standards                                会计准则 qre.^6
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Accounting Standards for Business Enterprises       企业会计准则 $m.e}`7SF!  
accounting system                             会计系统 ciq'fy
 
accounting treatment                                会计处理 ac/=%om8u  
accuracy                                    准确性，精确性 F]#rH   
additional audit procedures                      追加审计程序 [&Kn&bdKW  
addressee                                         收件人，收信人 !,f#oCL  
Administration of State-owned Assets  (the～)     国有资产管理局 oZ)\Ya=  
administrative laws and regulations                 行政法规 U~,~GU
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adverse impact                                 不利影响，负面影响 /uTU *Oe  
adverse opinion                                反对意见 w(sD}YA)  
advisory group                                  咨询组，顾问组 z}Qt6
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agency fee                                        代理费，代理费用 t-xw=&!w  
aggregate                                          总计，合计为…… ' 9K4A'2[  
alternation of document and record                 变造文件和记录 ER ql^Yr  
alternative audit procedures                      替代审计程序，备选审计程序 Lyx \s;  
amend                                              修改，修订 lP4A?J+Q  
amortisation                                      摊销 YKjm_)8]w  
analytical capacity                             分析能力 RJ#xq#l  
analytical procedures                               分析性程序 1:.0^?Gz  
annual financial statements                        年度会计报表，年度财务报表 ur'a{BI2R  
appendix                                          附录，附表 )PM&x   
applicable                                         适用的 p4\r`  
applicable laws and regulations                 适用的法规 (s
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application systems                                  应用系统 '?q \mi  
apply consistently                              一贯地执行，一贯地实施 {=(GY@yU/  
appropriate                                       适当的，合适的； YS}uJ&WoF  
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appropriate authorization                          适当的授权 vm3B>ACJ  
appropriateness of audit evidence                    审计证据的适当性 Rh
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approval                                    批准，核准 ?a8 o.&`l  
assertion                                    (会计报表上的)认定；确认 |<,!K;@  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 rt\i@}  
asset                                                 资产，财产 MEOVw[hO  
asset restructuring                             资产重组 BE54^U  
assignment of duties                                 职责的划分 +Om(&\c(6  
assistant                                     助理，助理人员 '.n0[2>  
associated company                                 联属公司，联营公司 _uvRC+~R  
association                                        联合，结合；协会，社团 QEl:>HG  
assumption                                       假设，假定 dS7?[[pg9  
at a given date                                         在某一特定时日 9-<EeV_/  
attestation                                         鉴证，公证 *vx!twu1o  
attestation service                             鉴证服务 8vhg{L..  
audit adjustment                                审计调整 I8|7~jRB  
audit areas                                        审计领域 '
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audit conclusion                                审计结论 3SRz14/W_R  
audit effectiveness                             审计效果 -}liG  
audit efficiency                                  审计效率 oW:p6d  
audit engagement letter                      审计业务约定书 d

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audit evidence                                          审计证据 UjNe0jt%s  
audit fee                                    审计费 vT*z3  
audit files                                          审计档案 8pc=Oor2Tv  
audit findings                                     审计中发现的事项 ;&|MNN^  
audit implementation stage                        审计实施阶段 AxD&_GT  
audit mark                                        审计标识 `"N56  
audit materiality                                 审计重要性 G(LGa2;Zg  
audit method                                     审计方法 g\ r%A  
audit objective                                         审计目标，审计目的 /8Sg<  
audit of financial statements                      会计报表审计，财务报表审计 {q9[0-LyJ  
audit opinion                                     审计意见 (#Vkk]
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audit period                                      被审计期间，被审计年度 Fdgu=qMm  
audit plan                                          审计计划 icq!^5BzL  
audit planning                                    编制审计计划，制定审计计划，审计计划 +tbG^w%  
audit planning stage                                  审计计划阶段 w1Z9@*C!  
audit procedure                                审计程序 HZp}<7NR(7  
audit programme                               审计程序表，具体审计计划 alQMPQVin  
audit report                                       审计报告 _7j-y 9V  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 \2q!2XWgK  
audit report with a qualified opinion                 有保留意见的审计报告 7Eo
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audit report with an adverse opinion                否定意见的审计报告 <ID/\Qx`q  
audit report with dual dates                      双重日期审计报告 ;^waUJ\Z  
audit reporting stage                                 审计报告阶段 9oOr-9t3  
audit responsibility                                   审计责任 #0K122oY  
audit results                                      审计结果 @dl{.
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audit risk                                          审计风险 \>Y2I 4x<  
audit sampling                                          审计抽样 9M3XHj  
audit sampling techniques                         审计抽样方法，审计抽样技术 +!dW Q=W  
audit strategies                                  审计策略 >w,o|  
audit summary                                         审计总结，审计小结 xgw[)!g^\  
audit team                                         审计小组 fi5x0El  
audit test                                    审计测试 D%L}vugxK  
audit trail                                          审计轨迹 -;5WMX6  
audit work                                        审计工作 Nj8 `<Sl  
audit working paper                                 审计工作底稿 9ihB;m'C)  
audited financial statement                        审计会计报表，已审计财务报表 D6cqON0a.  
Auditing Guidelines (the～)                      审计规范指南 EbEQ@6t  
auditing standards                             审计准则 rkdf htpI  
audit-oriented working paper                          (审计)业务类工作底稿 Gqe?CM  
authorisation                                     授权 jH+ddBVA  
authorisation of transaction                       交易的授权 ,>

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availability                                         可获得性 pLB~{5u>;-  
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balance                                      余额；差额；平衡 %,H uG-L  
balance sheet                                    资产负债表 >HvgU_  
bank                                                 银行 J2rw4L  
bank account                                    银行账户，银行户头 )f#raXa5+  
bank statement                                 银行对账单 U?vG?{A  
barter transaction                              易货交易，以物换物交易 ~s#vP<QHa  
basis of audit                                    审计依据 #\15,!*a=  
basis of preparation                                (会计报表的)编制基础 YNEPu:5J  
book of account                               账目，账簿 e^;<T9Esr  
borrowing                                         借款，贷款，借债 ulY8$jB  
branch                                              分支，分支机构，分店 6[r-8_  
brought forward                                (账户余额等的)承上年，承上期，承上页 $yd "bJK  
budget                                              预算 @FC|1=+  
building                                      建筑物；大楼 VB*`"4e@b<  
business conditions                                  业务情况，经营情况 d
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business licence                               (企业等的)营业执照 <1r#hFUUL  
business relation                                业务关系 ]: V R3e"H  
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