[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 sb.J bE8  
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审计词汇英汉对照 #oV+@D `  
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ability to continue as a going concern               持续经营能力 ;YH[G;aJ  
acceptability                                     可接受性，可接受程度 S!Jh2tsg`-  
acceptable level of detection risk                     检查风险的可接受水平 O)#U ^  
acceptance of engagement                       接受委托 }Dfwm)]Q  
accepting the engagement for the first time              首次接受委托 $8=@R'  
access to asset                                         对资产的接触 `f`TS#V  
according to                                     根据，依据，依照 ]?<n#=eW  
account balance                                账户余额 T|){<  
account for                                       对……进行会计处理，核算；解释 I.V:q!4*  
accounting                                        会计，会计学 #k cSQ'  
accounting advisory serve                        会计咨询服务 g8pO Lr'  
accounting firm                                 会计师事务所 Vfs$VY2.  
accounting information                      会计信息，会计资料 6mPm=I[oh  
accounting period                             会计期间 X.#oEmA,P  
accounting policies                                   会计政策 f =s&n}  
accounting professional bodies                 会计职业组织，会计职业团体 #&Is GyU  
accounting records                                   会计记录 Fx#jV\''s  
accounting responsibility                           会计责任 N4{nG,Mo]  
accounting service                             会计服务 4IsG=7   
accounting standards                                会计准则 -Zc![cAlO  
Accounting Standards for Business Enterprises       企业会计准则 U@-2Q=  
accounting system                             会计系统 [kB `  
accounting treatment                                会计处理 W Fv!Pbq,  
accuracy                                    准确性，精确性 fi%r<]@  
additional audit procedures                      追加审计程序 FxW&8 9G  
addressee                                         收件人，收信人 *3+-W  
Administration of State-owned Assets  (the～)     国有资产管理局 R[Fn0fnLx  
administrative laws and regulations                 行政法规 gNj7@bX~  
adverse impact                                 不利影响，负面影响 z@U}~TvP  
adverse opinion                                反对意见 l
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advisory group                                  咨询组，顾问组 SreYJT%  
agency fee                                        代理费，代理费用 HSz" tN  
aggregate                                          总计，合计为…… Zq"7,z7  
alternation of document and record                 变造文件和记录 m5c&&v6%"b  
alternative audit procedures                      替代审计程序，备选审计程序 1=)r@X/6d  
amend                                              修改，修订 *dsX#Iz  
amortisation                                      摊销 ,T5u
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analytical capacity                             分析能力 %w}gzxN^  
analytical procedures                               分析性程序 K~6e5D7.  
annual financial statements                        年度会计报表，年度财务报表 4_=Ja2v8;`  
appendix                                          附录，附表 OI/@3"L{  
applicable                                         适用的 `:|@Zln  
applicable laws and regulations                 适用的法规 U~f4e7x*O  
application systems                                  应用系统 5LW}h^N  
apply consistently                              一贯地执行，一贯地实施 6(V /yn~  
appropriate                                       适当的，合适的； E4%j.  
征用，挪用 -K%5(Eg  
appropriate authorization                          适当的授权 1TN}GsAj  
appropriateness of audit evidence                    审计证据的适当性 b$JBL_U5Ch  
approval                                    批准，核准 &X>7n~
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assertion                                    (会计报表上的)认定；确认 't (O$  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 /f{$I  
asset                                                 资产，财产 Im72Vt:p-  
asset restructuring                             资产重组 4B[D/kIg  
assignment of duties                                 职责的划分 J%rP$O$  
assistant                                     助理，助理人员 X&\d)/Y  
associated company                                 联属公司，联营公司 d IB }_L  
association                                        联合，结合；协会，社团 ?+CV1 ]  
assumption                                       假设，假定 &9[P-w;7u  
at a given date                                         在某一特定时日 Y%`SHe7M  
attestation                                         鉴证，公证 Z*!O:/B  
attestation service                             鉴证服务 ^krk&rW3  
audit adjustment                                审计调整 J ++v@4Z  
audit areas                                        审计领域 J5p8n
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audit conclusion                                审计结论 WCq /c6 D  
audit effectiveness                             审计效果 @R6 ttx  
audit efficiency                                  审计效率 #?O&  
audit engagement letter                      审计业务约定书 z%d#@w0X1  
audit evidence                                          审计证据 7L(eh7  
audit fee                                    审计费 !X^Ce)1K  
audit files                                          审计档案 S -&)p@4  
audit findings                                     审计中发现的事项 ,XKCz ]8V  
audit implementation stage                        审计实施阶段 @r7:NU}  
audit mark                                        审计标识 S6i@"h5  
audit materiality                                 审计重要性 Xz{~3ih  
audit method                                     审计方法 kyYLP"oB=  
audit objective                                         审计目标，审计目的 PO-"M)M  
audit of financial statements                      会计报表审计，财务报表审计 0HeD{TH\  
audit opinion                                     审计意见 R`'1t3p0i  
audit period                                      被审计期间，被审计年度 / 8ynvhF#  
audit plan                                          审计计划 LO%!Z,}   
audit planning                                    编制审计计划，制定审计计划，审计计划 r`'y?Bra;  
audit planning stage                                  审计计划阶段 f'En#-?O  
audit procedure                                审计程序 k%'m*Tf  
audit programme                               审计程序表，具体审计计划 wVl+]zB  
audit report                                       审计报告 -%c<IX>z9  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 *<4Em{rZ5  
audit report with a qualified opinion                 有保留意见的审计报告 Fz q41jiS  
audit report with an adverse opinion                否定意见的审计报告 rVSZ.+n  
audit report with dual dates                      双重日期审计报告 JgRYljQi2  
audit reporting stage                                 审计报告阶段 Bn?V9TEoO  
audit responsibility                                   审计责任 Gctsp2ndW  
audit results                                      审计结果 0Rn+`UnwB  
audit risk                                          审计风险 "j<bA8$Vw  
audit sampling                                          审计抽样 dE`-\J
 
audit sampling techniques                         审计抽样方法，审计抽样技术 9]'&RyH=#  
audit strategies                                  审计策略 -~f5 11<  
audit summary                                         审计总结，审计小结 H U+ I  
audit team                                         审计小组 T? ,P*l  
audit test                                    审计测试 zDOKShG  
audit trail                                          审计轨迹 8P' ana  
audit work                                        审计工作 &K+0xnUH  
audit working paper                                 审计工作底稿 xG2F!WeF  
audited financial statement                        审计会计报表，已审计财务报表 q%YV$$c  
Auditing Guidelines (the～)                      审计规范指南 0ZpFE&  
auditing standards                             审计准则 U977#MXf  
audit-oriented working paper                          (审计)业务类工作底稿 e 8\;t"D  
authorisation                                     授权
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authorisation of transaction                       交易的授权 tB7}|jC  
availability                                         可获得性 GwU?wIIj^  
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balance                                      余额；差额；平衡 9O.YOiW  
balance sheet                                    资产负债表 sJx+8 -  
bank                                                 银行 m} ?r
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bank account                                    银行账户，银行户头 o|pT;1a"  
bank statement                                 银行对账单 6.1)IQkO  
barter transaction                              易货交易，以物换物交易 una%[jTc  
basis of audit                                    审计依据 Z)9g~g94  
basis of preparation                                (会计报表的)编制基础 siD
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book of account                               账目，账簿 58xnB!h\}  
borrowing                                         借款，贷款，借债 OFkNl}D  
branch                                              分支，分支机构，分店 I751t  
brought forward                                (账户余额等的)承上年，承上期，承上页 I`(l*U  
budget                                              预算 tvKAIwe  
building                                      建筑物；大楼 #V02
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business conditions                                  业务情况，经营情况 i+3fhV  
business licence                               (企业等的)营业执照 /\s}uSW  
business relation                                业务关系 P,S G.EFK  

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