[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 T:&  
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审计词汇英汉对照 +6tj w 6  
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ability to continue as a going concern               持续经营能力 b_2bg>|;  
acceptability                                     可接受性，可接受程度 c\cPmj@  
acceptable level of detection risk                     检查风险的可接受水平 ha+)ZF  
acceptance of engagement                       接受委托 *@`Sx'5!  
accepting the engagement for the first time              首次接受委托 k I  
access to asset                                         对资产的接触 o?zA '5q  
according to                                     根据，依据，依照  [@YeQ{  
account balance                                账户余额 M?mPi 3  
account for                                       对……进行会计处理，核算；解释 / i[F  
accounting                                        会计，会计学 wWjZXsOd  
accounting advisory serve                        会计咨询服务 w1tWyKq  
accounting firm                                 会计师事务所 ?`ETlFtD4  
accounting information                      会计信息，会计资料 h=tzG KI  
accounting period                             会计期间 ?:DeOBAb  
accounting policies                                   会计政策 0;9X`z J  
accounting professional bodies                 会计职业组织，会计职业团体 C sX
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accounting records                                   会计记录 %0 cFs'  
accounting responsibility                           会计责任 MYyV{W*T>  
accounting service                             会计服务 fS9 TDy  
accounting standards                                会计准则 L-. +yNX)  
Accounting Standards for Business Enterprises       企业会计准则 e$'|EE.=q+  
accounting system                             会计系统 h"R{{yf2  
accounting treatment                                会计处理 (55k70>i3  
accuracy                                    准确性，精确性 w)}' {]P"c  
additional audit procedures                      追加审计程序 BMaw]D  
addressee                                         收件人，收信人 "m2g"xa\7  
Administration of State-owned Assets  (the～)     国有资产管理局 .d mU
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administrative laws and regulations                 行政法规 miWog8j  
adverse impact                                 不利影响，负面影响 5dwC~vn}c  
adverse opinion                                反对意见 pjG/`  
advisory group                                  咨询组，顾问组 <5).(MTa  
agency fee                                        代理费，代理费用 R^u 1(SF  
aggregate                                          总计，合计为…… h"O4r8G}  
alternation of document and record                 变造文件和记录 u*n%cXY;J/  
alternative audit procedures                      替代审计程序，备选审计程序 >#pZ`oPEAv  
amend                                              修改，修订 Klr+\R@(n  
amortisation                                      摊销 i`k{}!F  
analytical capacity                             分析能力 2h=QJgpCG  
analytical procedures                               分析性程序 Lt'FA  
annual financial statements                        年度会计报表，年度财务报表 l-/fFy)T  
appendix                                          附录，附表 rnNB!T  
applicable                                         适用的 ,u.G6"<  
applicable laws and regulations                 适用的法规 Bh<DqN  
application systems                                  应用系统 y}aKL(AaU  
apply consistently                              一贯地执行，一贯地实施 MKiP3kt
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appropriate                                       适当的，合适的； faTp|T`nY  
征用，挪用 Xg<R+o  
appropriate authorization                          适当的授权 sKu/VAh x  
appropriateness of audit evidence                    审计证据的适当性 GN0s`'#"3%  
approval                                    批准，核准 mCb1^
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assertion                                    (会计报表上的)认定；确认 QVT|6znw  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 4eD>DW  
asset                                                 资产，财产 >~+qU&'2  
asset restructuring                             资产重组 P:8qmDXo  
assignment of duties                                 职责的划分 #{f%b,.yxt  
assistant                                     助理，助理人员 pc
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associated company                                 联属公司，联营公司 n,Gvgf  
association                                        联合，结合；协会，社团 1iLr KA  
assumption                                       假设，假定 k[ZkVwx  
at a given date                                         在某一特定时日 %p; 'l  
attestation                                         鉴证，公证 .#Vup{.  
attestation service                             鉴证服务 8u|F %Sg  
audit adjustment                                审计调整 ] Hiw+5n  
audit areas                                        审计领域 Mp-hNO}.Z  
audit conclusion                                审计结论 Ns2<wl-  
audit effectiveness                             审计效果 tDWoQ&z2t_  
audit efficiency                                  审计效率 MP6Py@J45  
audit engagement letter                      审计业务约定书 ?"@`SEdnU2  
audit evidence                                          审计证据 _48@o^{  
audit fee                                    审计费 V'M#."Of/  
audit files                                          审计档案 bI?uV;m>  
audit findings                                     审计中发现的事项 9YQYg@+R  
audit implementation stage                        审计实施阶段 r,8~qHbOT  
audit mark                                        审计标识 S4O'N x  
audit materiality                                 审计重要性 9]4W  
audit method                                     审计方法 T8t_+|( G  
audit objective                                         审计目标，审计目的 G2 {R5F !  
audit of financial statements                      会计报表审计，财务报表审计 `fM]3]x>  
audit opinion                                     审计意见 jt?DogYx  
audit period                                      被审计期间，被审计年度 4NK{RN3  
audit plan                                          审计计划 k1_"}B5  
audit planning                                    编制审计计划，制定审计计划，审计计划 96#aGh>  
audit planning stage                                  审计计划阶段 %=*nJvYS  
audit procedure                                审计程序 9er0Ww.d  
audit programme                               审计程序表，具体审计计划 A7enC,Ey  
audit report                                       审计报告 )RCva3Ul  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 @3v[L<S{  
audit report with a qualified opinion                 有保留意见的审计报告 a<CJ#B2K  
audit report with an adverse opinion                否定意见的审计报告 9%iv?/o*L  
audit report with dual dates                      双重日期审计报告 P9f,zM-  
audit reporting stage                                 审计报告阶段 `:*O8h~i^8  
audit responsibility                                   审计责任 9D`p2c O  
audit results                                      审计结果 q]\GBRp  
audit risk                                          审计风险 Qz4n%
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audit sampling                                          审计抽样 X%R)  
audit sampling techniques                         审计抽样方法，审计抽样技术 Vjqs\  
audit strategies                                  审计策略 ]w/%>  
audit summary                                         审计总结，审计小结 /cC4K\M  
audit team                                         审计小组 N2.(0 G  
audit test                                    审计测试 WB|N)3-1  
audit trail                                          审计轨迹 6|10OTVu`  
audit work                                        审计工作 *-,jIaL;  
audit working paper                                 审计工作底稿 lU8X{SV!  
audited financial statement                        审计会计报表，已审计财务报表 2]'cj  
Auditing Guidelines (the～)                      审计规范指南 =u<jxV9  
auditing standards                             审计准则 M $\!SXL  
audit-oriented working paper                          (审计)业务类工作底稿 ,sZ)@?e  
authorisation                                     授权 ;=lQMKx0  
authorisation of transaction                       交易的授权 VlFhfOR6
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availability                                         可获得性 @ 3_."-
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balance                                      余额；差额；平衡 B!AJ*
 
balance sheet                                    资产负债表 VK[`e[.C  
bank                                                 银行 5J2tR6u-(  
bank account                                    银行账户，银行户头 !V27ln KP+  
bank statement                                 银行对账单 zW:r7 P.  
barter transaction                              易货交易，以物换物交易 7*C>4G s  
basis of audit                                    审计依据 9R3YUW}s  
basis of preparation                                (会计报表的)编制基础 V]W-**j<  
book of account                               账目，账簿 /#Lm)-%G  
borrowing                                         借款，贷款，借债 5c 69M5  
branch                                              分支，分支机构，分店 B#, TdP]/  
brought forward                                (账户余额等的)承上年，承上期，承上页 *T-v^ndJh  
budget                                              预算 uZXG"  
building                                      建筑物；大楼 P.W@5:sD  
business conditions                                  业务情况，经营情况 `7 3I}%?  
business licence                               (企业等的)营业执照 ;.I,R NM  
business relation                                业务关系 Q=?YY-*$  
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