[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 8
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审计词汇英汉对照 {pXqw'"1.  
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ability to continue as a going concern               持续经营能力 4iv&!hAc;  
acceptability                                     可接受性，可接受程度 #0:rBKm,  
acceptable level of detection risk                     检查风险的可接受水平 vawS5b ;  
acceptance of engagement                       接受委托 gh-i|i,  
accepting the engagement for the first time              首次接受委托 xnDst
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access to asset                                         对资产的接触 @e-2]z  
according to                                     根据，依据，依照 i~LY  
account balance                                账户余额 I AJ+n0U  
account for                                       对……进行会计处理，核算；解释 tZY6{,K%4  
accounting                                        会计，会计学 LvC X(yjZ*  
accounting advisory serve                        会计咨询服务 Ki>XLX,er=  
accounting firm                                 会计师事务所 h2y<vO  
accounting information                      会计信息，会计资料 $>zqCi2tB<  
accounting period                             会计期间 LMNmG]#!  
accounting policies                                   会计政策 cEIs9;  
accounting professional bodies                 会计职业组织，会计职业团体 k+zskfo  
accounting records                                   会计记录 Ri>ZupQ6  
accounting responsibility                           会计责任  Cwl:  
accounting service                             会计服务 9/=+2SZ  
accounting standards                                会计准则 WIN3*z7oW  
Accounting Standards for Business Enterprises       企业会计准则 0$_WIk  
accounting system                             会计系统 tHEZuoi  
accounting treatment                                会计处理 zJ_y"bt  
accuracy                                    准确性，精确性 9w6 uoM  
additional audit procedures                      追加审计程序 Wjli(sT#-  
addressee                                         收件人，收信人 AYAbq}'Yt  
Administration of State-owned Assets  (the～)     国有资产管理局 NFPWh3),f  
administrative laws and regulations                 行政法规 (v&iXD5t  
adverse impact                                 不利影响，负面影响 m86ztP)  
adverse opinion                                反对意见 3:>hHQi  
advisory group                                  咨询组，顾问组 VHG}'r9KC%  
agency fee                                        代理费，代理费用 7u:QT2=&  
aggregate                                          总计，合计为…… =&)R2pLs*  
alternation of document and record                 变造文件和记录 y@<&A~Cl^  
alternative audit procedures                      替代审计程序，备选审计程序 xkQT#K=i  
amend                                              修改，修订 =imJ0V~RW  
amortisation                                      摊销 *=P*b|P"$  
analytical capacity                             分析能力 w
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analytical procedures                               分析性程序 aoBiN_  
annual financial statements                        年度会计报表，年度财务报表 BZ(DP_}&D  
appendix                                          附录，附表 f
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applicable                                         适用的 F<^f6z8  
applicable laws and regulations                 适用的法规 /CUBs!  
application systems                                  应用系统 tNQACM8F;  
apply consistently                              一贯地执行，一贯地实施 y[zjs^-vCv  
appropriate                                       适当的，合适的； AwZz}J+  
征用，挪用 +p$lVnAt  
appropriate authorization                          适当的授权 g""Ep  
appropriateness of audit evidence                    审计证据的适当性 >qPP_^]  
approval                                    批准，核准 @aP1[(m
 
assertion                                    (会计报表上的)认定；确认 >uYU_/y$2  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ltKMvGEF  
asset                                                 资产，财产 OlgM7Vrl  
asset restructuring                             资产重组 !;K zR&  
assignment of duties                                 职责的划分 L4ZB0PmN'  
assistant                                     助理，助理人员 UjMWSPEBy  
associated company                                 联属公司，联营公司 7.]H9
 
association                                        联合，结合；协会，社团 T:".{h-i  
assumption                                       假设，假定 ff]fN:}V  
at a given date                                         在某一特定时日 '.jYu7   
attestation                                         鉴证，公证 @)wsHW%cjz  
attestation service                             鉴证服务 u'^kpr`
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audit adjustment                                审计调整 F:~@ e(  
audit areas                                        审计领域 `lrNH]B  
audit conclusion                                审计结论 /t*Q"0X5  
audit effectiveness                             审计效果 csA-<}S5]b  
audit efficiency                                  审计效率 /&9R*xNST#  
audit engagement letter                      审计业务约定书 q7I!wD9Cff  
audit evidence                                          审计证据 IG:2<G  
audit fee                                    审计费 o$Y#C{
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audit files                                          审计档案 cI&XsnY  
audit findings                                     审计中发现的事项 p=\Q7<Z6d,  
audit implementation stage                        审计实施阶段 }Syd*%BR[  
audit mark                                        审计标识 L2wX?NA  
audit materiality                                 审计重要性 'dqecmB  
audit method                                     审计方法 U\!9dhx  
audit objective                                         审计目标，审计目的 s5V|.R  
audit of financial statements                      会计报表审计，财务报表审计 "xnULQK  
audit opinion                                     审计意见 8m?cvI  
audit period                                      被审计期间，被审计年度 g+7j?vC{'  
audit plan                                          审计计划 D]5j?X'  
audit planning                                    编制审计计划，制定审计计划，审计计划 YI`BA`BQ8  
audit planning stage                                  审计计划阶段 [Zzztn+  
audit procedure                                审计程序 R7KV @n  
audit programme                               审计程序表，具体审计计划 +"1-W>HV  
audit report                                       审计报告 ah,"c9YX  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Z:^ S -h  
audit report with a qualified opinion                 有保留意见的审计报告 aMVq%{U  
audit report with an adverse opinion                否定意见的审计报告 Ktu~% )k%  
audit report with dual dates                      双重日期审计报告 )[u'LgVN/L  
audit reporting stage                                 审计报告阶段 FlUO3rc|  
audit responsibility                                   审计责任 +D O<M1uE  
audit results                                      审计结果 c &E
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audit risk                                          审计风险 `5"3Cj"M  
audit sampling                                          审计抽样 oS}fr?  
audit sampling techniques                         审计抽样方法，审计抽样技术 9Q*:II  
audit strategies                                  审计策略 5m;BL+>YE  
audit summary                                         审计总结，审计小结 G:@1.H`  
audit team                                         审计小组 FGhnK'  
audit test                                    审计测试 *_P'>V#p  
audit trail                                          审计轨迹 g)!q4 -q  
audit work                                        审计工作 ))nTd=  
audit working paper                                 审计工作底稿 !}5rd\  
audited financial statement                        审计会计报表，已审计财务报表 _xy[\X;9  
Auditing Guidelines (the～)                      审计规范指南 y7R=zkd C9  
auditing standards                             审计准则 !Rgj'{  
audit-oriented working paper                          (审计)业务类工作底稿  Pa?{}A  
authorisation                                     授权 {;6a_L@q;|  
authorisation of transaction                       交易的授权 )."dqq^ q  
availability                                         可获得性 VDxF%!h(  
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balance                                      余额；差额；平衡 <_]W1V:0  
balance sheet                                    资产负债表 ]h=5d09z  
bank                                                 银行 $~VIx% h  
bank account                                    银行账户，银行户头 a7=lZZ ?  
bank statement                                 银行对账单 ;lSsy  
barter transaction                              易货交易，以物换物交易 k8l7.e*  
basis of audit                                    审计依据 _/u(:  
basis of preparation                                (会计报表的)编制基础 ZE= Yn~XM  
book of account                               账目，账簿 /5Vv5d/Z4!  
borrowing                                         借款，贷款，借债 d+6q%U  
branch                                              分支，分支机构，分店 Pjxj$>&;*j  
brought forward                                (账户余额等的)承上年，承上期，承上页 Mz86bb^J  
budget                                              预算 ?YUL~P  
building                                      建筑物；大楼 ==oJhB  
business conditions                                  业务情况，经营情况 2+b}FVOe\  
business licence                               (企业等的)营业执照 l|iOdKr h  
business relation                                业务关系 7\ZSXQy1W  
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