[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 rg)>ZHx  
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审计词汇英汉对照 lX/s  Q  
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ability to continue as a going concern               持续经营能力 L,M=ogdb  
acceptability                                     可接受性，可接受程度 YvL5>;  
acceptable level of detection risk                     检查风险的可接受水平 /]=Ih  
acceptance of engagement                       接受委托 kL\
FY  
accepting the engagement for the first time              首次接受委托 pZUckQ  
access to asset                                         对资产的接触 EE(1;]d-  
according to                                     根据，依据，依照 #mLF6"A  
account balance                                账户余额 d5T M_C  
account for                                       对……进行会计处理，核算；解释 nh"nSBRxk  
accounting                                        会计，会计学 A-Be}A  
accounting advisory serve                        会计咨询服务 G?)NDRM  
accounting firm                                 会计师事务所 <]xG d!x$  
accounting information                      会计信息，会计资料 9`VgD<?v  
accounting period                             会计期间 |N/Grk4
 
accounting policies                                   会计政策 cw|3W]  
accounting professional bodies                 会计职业组织，会计职业团体 / E}L%OvE  
accounting records                                   会计记录 d,AEV_  
accounting responsibility                           会计责任 _[u&
}i  
accounting service                             会计服务 t>"UenJt-  
accounting standards                                会计准则 #N9^C@  
Accounting Standards for Business Enterprises       企业会计准则 kN_ i0~y@-  
accounting system                             会计系统 Q$_y +[  
accounting treatment                                会计处理 >uT,Z,7O  
accuracy                                    准确性，精确性 FFX-kS  
additional audit procedures                      追加审计程序 KK$t3e)  
addressee                                         收件人，收信人 9"hH2jc  
Administration of State-owned Assets  (the～)     国有资产管理局 Q46^i7=  
administrative laws and regulations                 行政法规 5IE3[a%X  
adverse impact                                 不利影响，负面影响 ?_)b[-N!  
adverse opinion                                反对意见 F3+ ;2GG2  
advisory group                                  咨询组，顾问组 m_YXTwwx  
agency fee                                        代理费，代理费用 #0>??]&r  
aggregate                                          总计，合计为…… 9'+Eu)l:  
alternation of document and record                 变造文件和记录
U|SF;T .  
alternative audit procedures                      替代审计程序，备选审计程序 C'$w*^me  
amend                                              修改，修订 l7#5 .%A  
amortisation                                      摊销 1oU/gm$7\q  
analytical capacity                             分析能力 Cge@A' 2  
analytical procedures                               分析性程序 d1CQ;,Df<  
annual financial statements                        年度会计报表，年度财务报表 !Q[j;f   
appendix                                          附录，附表 *g7BR`Bt]z  
applicable                                         适用的 l@:Tw.+
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applicable laws and regulations                 适用的法规 XzLB#0  
application systems                                  应用系统 9#(Nd, m})  
apply consistently                              一贯地执行，一贯地实施 JC 6?*R  
appropriate                                       适当的，合适的； "?9rJx$  
征用，挪用 .5$"qb ?  
appropriate authorization                          适当的授权 W D8  
appropriateness of audit evidence                    审计证据的适当性 D2}N6i  
approval                                    批准，核准 wr);+.T9R  
assertion                                    (会计报表上的)认定；确认 |pLx,#n  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ]90BIJ]*c  
asset                                                 资产，财产 ? nx3#<  
asset restructuring                             资产重组 x -;tV=E}  
assignment of duties                                 职责的划分 +/O3L=QyJ  
assistant                                     助理，助理人员 m8 [XA!,  
associated company                                 联属公司，联营公司 PU8>.9x  
association                                        联合，结合；协会，社团 NJ]AxFG  
assumption                                       假设，假定 @vyq?H$U;N  
at a given date                                         在某一特定时日 l9{}nz  
attestation                                         鉴证，公证 Yzr)UJl*I  
attestation service                             鉴证服务 suOWmq Ls  
audit adjustment                                审计调整 xhcFZTj/(  
audit areas                                        审计领域 lo!^h]iE!  
audit conclusion                                审计结论 T)c<tIr6  
audit effectiveness                             审计效果 tKS'#y!R  
audit efficiency                                  审计效率 s#Ayl]8r  
audit engagement letter                      审计业务约定书  iYaS  
audit evidence                                          审计证据 L5[{taZ,  
audit fee                                    审计费 ?iXN..6x  
audit files                                          审计档案 3uXRS,C  
audit findings                                     审计中发现的事项 _v6x3 Z  
audit implementation stage                        审计实施阶段 =D~>$Y  
audit mark                                        审计标识 ohU}ST:9  
audit materiality                                 审计重要性 s5s'[<  
audit method                                     审计方法 r7ebFJEf  
audit objective                                         审计目标，审计目的 'G>$W+lT^  
audit of financial statements                      会计报表审计，财务报表审计 IL>VH`D  
audit opinion                                     审计意见 iW%~>`tT  
audit period                                      被审计期间，被审计年度 HPryq)z  
audit plan                                          审计计划 WuuF&0?8C  
audit planning                                    编制审计计划，制定审计计划，审计计划 Q{[l1
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audit planning stage                                  审计计划阶段 `!(IQ&  
audit procedure                                审计程序 3xIelTf*  
audit programme                               审计程序表，具体审计计划 OLS/ 3c z  
audit report                                       审计报告 y5{Vx{V"Q  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 AZ.$g?3w  
audit report with a qualified opinion                 有保留意见的审计报告 jK-b#h.gL  
audit report with an adverse opinion                否定意见的审计报告 fI v?HD:j  
audit report with dual dates                      双重日期审计报告 c/DK31K  
audit reporting stage                                 审计报告阶段 ;rRV=$y  
audit responsibility                                   审计责任 FG!2h&k  
audit results                                      审计结果 xyD2<?dGUb  
audit risk                                          审计风险 5>6:#.f%!e  
audit sampling                                          审计抽样 }el7@Gv  
audit sampling techniques                         审计抽样方法，审计抽样技术 9?iA~r|+  
audit strategies                                  审计策略 ${)oi:K@:  
audit summary                                         审计总结，审计小结 5) q_Aro  
audit team                                         审计小组 xx@[ecW  
audit test                                    审计测试 riZ :#I  
audit trail                                          审计轨迹 r2*8.j51  
audit work                                        审计工作 d&* c3F  
audit working paper                                 审计工作底稿 72CHyl`|l  
audited financial statement                        审计会计报表，已审计财务报表 ?$K.*])e  
Auditing Guidelines (the～)                      审计规范指南 ds2%i  
auditing standards                             审计准则 9Nw&l@  
audit-oriented working paper                          (审计)业务类工作底稿 I&U.5wf  
authorisation                                     授权 /\{emE\]  
authorisation of transaction                       交易的授权 @O`T|7v  
availability                                         可获得性 
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B #;[0:j U0  
balance                                      余额；差额；平衡 P;`Awp?  
balance sheet                                    资产负债表 sW-0G$,|  
bank                                                 银行 ~&aULY?)]  
bank account                                    银行账户，银行户头 f(G1xw]]@Y  
bank statement                                 银行对账单 ]Cs=EZr  
barter transaction                              易货交易，以物换物交易 %VGW]!QR  
basis of audit                                    审计依据 YkFAu8b>  
basis of preparation                                (会计报表的)编制基础 RFLfvD<  
book of account                               账目，账簿 u`ryCZo#g  
borrowing                                         借款，贷款，借债 !w}b}+]GB  
branch                                              分支，分支机构，分店 ~N%+ZXh&E  
brought forward                                (账户余额等的)承上年，承上期，承上页 q9
wObOS$  
budget                                              预算 ;X^#$* =Q  
building                                      建筑物；大楼 KL6B!B{;  
business conditions                                  业务情况，经营情况 H:|.e)$i  
business licence                               (企业等的)营业执照 UZdGV?o ?  
business relation                                业务关系 4fIjVx  
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