[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 # `L
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审计词汇英汉对照 'aV])(Wm>  
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ability to continue as a going concern               持续经营能力  N$ oQK(  
acceptability                                     可接受性，可接受程度 "t0l)P*C}  
acceptable level of detection risk                     检查风险的可接受水平 Z=R 6?jU*n  
acceptance of engagement                       接受委托 0nr5(4h  
accepting the engagement for the first time              首次接受委托 1FA :"0lO  
access to asset                                         对资产的接触 ^k J>4  
according to                                     根据，依据，依照 2`dKnaF|  
account balance                                账户余额 A_8Xhem${  
account for                                       对……进行会计处理，核算；解释 ^O6eFD U  
accounting                                        会计，会计学 LUaOp "  
accounting advisory serve                        会计咨询服务 U pTVLx^c  
accounting firm                                 会计师事务所 ]C'^&:&<  
accounting information                      会计信息，会计资料 !}lCwV  
accounting period                             会计期间 (jmF7XfU  
accounting policies                                   会计政策 B)/L[ )S  
accounting professional bodies                 会计职业组织，会计职业团体 mP*Ct6628n  
accounting records                                   会计记录 )WNw0cV}J>  
accounting responsibility                           会计责任 g{6FpuA|0  
accounting service                             会计服务 l"zwH  
accounting standards                                会计准则 l4bLN  
Accounting Standards for Business Enterprises       企业会计准则 Llf#g#T  
accounting system                             会计系统 jWL%*dJrN  
accounting treatment                                会计处理 ]A&pXAM  
accuracy                                    准确性，精确性 =O%Hf bx  
additional audit procedures                      追加审计程序 *Z8qd{.$q  
addressee                                         收件人，收信人 gCV+amP  
Administration of State-owned Assets  (the～)     国有资产管理局 Y6 <.]H  
administrative laws and regulations                 行政法规 #_SsSD=.Sy  
adverse impact                                 不利影响，负面影响 ?ESsma6  
adverse opinion                                反对意见 yQcIfl]f  
advisory group                                  咨询组，顾问组 u']}Z%A9`  
agency fee                                        代理费，代理费用 %ZsdCQc{`  
aggregate                                          总计，合计为…… {h*)|J  
alternation of document and record                 变造文件和记录 ;e)`Cv  
alternative audit procedures                      替代审计程序，备选审计程序 b|-}?@&7&q  
amend                                              修改，修订 KwHlpW*  
amortisation                                      摊销 
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analytical capacity                             分析能力 'pnOHT  
analytical procedures                               分析性程序 +mPVI
 
annual financial statements                        年度会计报表，年度财务报表 XEBeoOX/  
appendix                                          附录，附表 G\ z5Ue*  
applicable                                         适用的 ~_SRcM{  
applicable laws and regulations                 适用的法规 ]T<tkvcI  
application systems                                  应用系统 "c.@4#/_  
apply consistently                              一贯地执行，一贯地实施 }U'VVPh_  
appropriate                                       适当的，合适的； ~KQiNkA\|l  
征用，挪用 yUjkRT&h  
appropriate authorization                          适当的授权 D"msD"  
appropriateness of audit evidence                    审计证据的适当性 d`UK mj  
approval                                    批准，核准 I@oSRB  
assertion                                    (会计报表上的)认定；确认 R=2"5Hy=  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 .uinv  
asset                                                 资产，财产 k:F{U^!p|  
asset restructuring                             资产重组 |%oI,d=ycv  
assignment of duties                                 职责的划分 r=HL!X Fk  
assistant                                     助理，助理人员 Wl7S<>hg4  
associated company                                 联属公司，联营公司 U7''; w  
association                                        联合，结合；协会，社团 IISdC(5  
assumption                                       假设，假定 ^ z`d2it  
at a given date                                         在某一特定时日 v|
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attestation                                         鉴证，公证 O\SH;y,N  
attestation service                             鉴证服务 ix hF,F
 
audit adjustment                                审计调整 1N[9\Yi  
audit areas                                        审计领域 }_BNi;H  
audit conclusion                                审计结论 '#C5m#v  
audit effectiveness                             审计效果 U.WXh(`%  
audit efficiency                                  审计效率 aoQ$"PF9  
audit engagement letter                      审计业务约定书 &hUEOif  
audit evidence                                          审计证据 (tyky&$!  
audit fee                                    审计费 T`bUBrK6g`  
audit files                                          审计档案 {FX]1:  
audit findings                                     审计中发现的事项 erKi*GssZ  
audit implementation stage                        审计实施阶段 g[*"LOw  
audit mark                                        审计标识 xI_0`@do  
audit materiality                                 审计重要性 |c>.xt~  
audit method                                     审计方法 /'/i?9:  
audit objective                                         审计目标，审计目的 ^/VnRpU  
audit of financial statements                      会计报表审计，财务报表审计 X~cdM1z?  
audit opinion                                     审计意见 g^}C/~b[  
audit period                                      被审计期间，被审计年度  |e<$  
audit plan                                          审计计划 )PkW,214#  
audit planning                                    编制审计计划，制定审计计划，审计计划 ~{$c|  
audit planning stage                                  审计计划阶段 v>HOz\F  
audit procedure                                审计程序  Xr:s-
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audit programme                               审计程序表，具体审计计划 G`;\"9t5h  
audit report                                       审计报告 ]j!pK4  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 A2ufE
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audit report with a qualified opinion                 有保留意见的审计报告 qyAn
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audit report with an adverse opinion                否定意见的审计报告
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audit report with dual dates                      双重日期审计报告 CG95ScrX  
audit reporting stage                                 审计报告阶段 !"o\H(siT  
audit responsibility                                   审计责任 P,xIDj4d  
audit results                                      审计结果 FQ>kTm`d
 
audit risk                                          审计风险 x]@z.Yj  
audit sampling                                          审计抽样 za+)2/ `L  
audit sampling techniques                         审计抽样方法，审计抽样技术 _%e r,Ed  
audit strategies                                  审计策略 3IJ0 P.x!o  
audit summary                                         审计总结，审计小结 E%(s=YhW  
audit team                                         审计小组 *VmX.  
audit test                                    审计测试 oHr0;4Lg6  
audit trail                                          审计轨迹 t\h4-dJn  
audit work                                        审计工作 jABFdNjri  
audit working paper                                 审计工作底稿 Dw.I<fns^B  
audited financial statement                        审计会计报表，已审计财务报表 9 *uK]/c  
Auditing Guidelines (the～)                      审计规范指南 6O,: I  
auditing standards                             审计准则 =@pD>h/~  
audit-oriented working paper                          (审计)业务类工作底稿 [Y~~C J  
authorisation                                     授权 lT*@f39~g  
authorisation of transaction                       交易的授权 rHM^_sYRb  
availability                                         可获得性 c1r+?q$f  
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balance                                      余额；差额；平衡 ZJenwo  
balance sheet                                    资产负债表 YQ.ci4.f  
bank                                                 银行 }#-@5["-X  
bank account                                    银行账户，银行户头 OR*JWW[]  
bank statement                                 银行对账单 g$jTP#%b  
barter transaction                              易货交易，以物换物交易 "*t0 t  
basis of audit                                    审计依据 E .28G2&  
basis of preparation                                (会计报表的)编制基础 }*U|^$FEU  
book of account                               账目，账簿 PO 8Z2"WI  
borrowing                                         借款，贷款，借债 .k-6LR  
branch                                              分支，分支机构，分店 -`DYDIr  
brought forward                                (账户余额等的)承上年，承上期，承上页 Ep;i],}  
budget                                              预算 ]8fn
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building                                      建筑物；大楼 @HiGc^X(  
business conditions                                  业务情况，经营情况 6%h%h:
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business licence                               (企业等的)营业执照 \|9B:y'y  
business relation                                业务关系 y631;dU  
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