[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 {m_A1D/_  
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审计词汇英汉对照 Cz=A{<^g  
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ability to continue as a going concern               持续经营能力 zt)p`kdD  
acceptability                                     可接受性，可接受程度 BGlGpl  
acceptable level of detection risk                     检查风险的可接受水平 $tD CS  
acceptance of engagement                       接受委托 ;1*m}uNz  
accepting the engagement for the first time              首次接受委托 P<cMP)+K  
access to asset                                         对资产的接触 p@cfY]<7  
according to                                     根据，依据，依照 )d770Xg+  
account balance                                账户余额 gtaV6sD  
account for                                       对……进行会计处理，核算；解释 *2qh3  
accounting                                        会计，会计学 R "/xne  
accounting advisory serve                        会计咨询服务 >0Fxyv8  
accounting firm                                 会计师事务所 ~8H&m,{j  
accounting information                      会计信息，会计资料 ||{T5E-.F  
accounting period                             会计期间 ?Kx6Sf<i  
accounting policies                                   会计政策 A6?qIy  
accounting professional bodies                 会计职业组织，会计职业团体 pgz:F#>  
accounting records                                   会计记录 iXUWIgr  
accounting responsibility                           会计责任 g:3d<CS  
accounting service                             会计服务 TRs[~K)n  
accounting standards                                会计准则 $'A4RVVT  
Accounting Standards for Business Enterprises       企业会计准则
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accounting system                             会计系统 pr62:  
accounting treatment                                会计处理 (TT3(|v  
accuracy                                    准确性，精确性 blRY7  
additional audit procedures                      追加审计程序 Hk<X  
addressee                                         收件人，收信人 ffmG~$Yh_  
Administration of State-owned Assets  (the～)     国有资产管理局 l?[{?Luq  
administrative laws and regulations                 行政法规 t7jh?]  
adverse impact                                 不利影响，负面影响 

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adverse opinion                                反对意见 \GijNn9ah  
advisory group                                  咨询组，顾问组 :Az8K)  
agency fee                                        代理费，代理费用 7.wR"1p#  
aggregate                                          总计，合计为…… #d}0}7ue  
alternation of document and record                 变造文件和记录 }G>v]bV0V  
alternative audit procedures                      替代审计程序，备选审计程序 ;yk9(wea}"  
amend                                              修改，修订 c8^+^.=pX  
amortisation                                      摊销 &ui:DZAxj|  
analytical capacity                             分析能力 i&A{L}eCr:  
analytical procedures                               分析性程序 O{lIs_1.Z  
annual financial statements                        年度会计报表，年度财务报表 =8$|_  
appendix                                          附录，附表 QRsqPh&-  
applicable                                         适用的 Nj0-`j0E  
applicable laws and regulations                 适用的法规 ePV-yy  
application systems                                  应用系统 R'*<A3^  
apply consistently                              一贯地执行，一贯地实施 f|- m ^/y  
appropriate                                       适当的，合适的； r5f^WZ$-  
征用，挪用 >|l;*Kw,/P  
appropriate authorization                          适当的授权 d4jVdOq2   
appropriateness of audit evidence                    审计证据的适当性 ]*bAF^8i  
approval                                    批准，核准 *hv=~A $q  
assertion                                    (会计报表上的)认定；确认 <T(s\N5B=  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 sx-EA&5-9k  
asset                                                 资产，财产 Jy]FrSm^  
asset restructuring                             资产重组 Cr' !"F  
assignment of duties                                 职责的划分 |$YyjY K  
assistant                                     助理，助理人员 pBlRd{#fL  
associated company                                 联属公司，联营公司 L_tjcfVo  
association                                        联合，结合；协会，社团 gJ]C
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assumption                                       假设，假定 pp/#Am  
at a given date                                         在某一特定时日 xCR; K]!  
attestation                                         鉴证，公证 \\Y,?x_0T  
attestation service                             鉴证服务 zt7_r`#z  
audit adjustment                                审计调整 E"Zb };}  
audit areas                                        审计领域 LiiK3!^i  
audit conclusion                                审计结论 $-m@KB  
audit effectiveness                             审计效果 aXRv}WO$>k  
audit efficiency                                  审计效率 /)sDnJ1r  
audit engagement letter                      审计业务约定书 g E\A9L~b  
audit evidence                                          审计证据 q $t&|{  
audit fee                                    审计费 TcR=GR*cJ  
audit files                                          审计档案 ~RcNZ\2y  
audit findings                                     审计中发现的事项 l<u{6o  
audit implementation stage                        审计实施阶段 v2IEJ  
audit mark                                        审计标识 }$^]dn@  
audit materiality                                 审计重要性
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audit method                                     审计方法 5i^`vmK  
audit objective                                         审计目标，审计目的 +c-6#7hh  
audit of financial statements                      会计报表审计，财务报表审计 :lgHL3yl  
audit opinion                                     审计意见 \BLp-B1s  
audit period                                      被审计期间，被审计年度 `Ac:f5a  
audit plan                                          审计计划 E|Q{]&$;Z"  
audit planning                                    编制审计计划，制定审计计划，审计计划 ^&C&~}Zv  
audit planning stage                                  审计计划阶段 IbF4k.J  
audit procedure                                审计程序 xC<R:"Mn  
audit programme                               审计程序表，具体审计计划 [}{w  
audit report                                       审计报告 DYc.to-  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 I%SuT7"Do  
audit report with a qualified opinion                 有保留意见的审计报告 PoJmW^:}  
audit report with an adverse opinion                否定意见的审计报告 B,4q>KQA  
audit report with dual dates                      双重日期审计报告 lco~X DI  
audit reporting stage                                 审计报告阶段 _B}9f  
audit responsibility                                   审计责任 Cy`26[E$S  
audit results                                      审计结果 *U M!(  
audit risk                                          审计风险 _8 al  
audit sampling                                          审计抽样 ?2/uSG|  
audit sampling techniques                         审计抽样方法，审计抽样技术 h5x*NM1Ih  
audit strategies                                  审计策略 <F ew<r2  
audit summary                                         审计总结，审计小结 6*sw,sU[y  
audit team                                         审计小组 HC?0Lj  
audit test                                    审计测试 w nWgy4:  
audit trail                                          审计轨迹 yDzdE;  
audit work                                        审计工作 i[PvDv"n  
audit working paper                                 审计工作底稿 Jms=YLIAA  
audited financial statement                        审计会计报表，已审计财务报表 ; {Xy`{Cg!  
Auditing Guidelines (the～)                      审计规范指南 p 7s@%scp  
auditing standards                             审计准则 J`W-]3S#  
audit-oriented working paper                          (审计)业务类工作底稿 4e}{$s$Xx  
authorisation                                     授权 2@sr:,\1  
authorisation of transaction                       交易的授权 +)zDA:2Wa"  
availability                                         可获得性 JfbKf~g  
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balance                                      余额；差额；平衡 XjxPIdX_H  
balance sheet                                    资产负债表 p<q] .^M  
bank                                                 银行 =9^Q"t4  
bank account                                    银行账户，银行户头 F,Q?s9s  
bank statement                                 银行对账单 N ,+(>?y E  
barter transaction                              易货交易，以物换物交易 B "*`R!y  
basis of audit                                    审计依据 V>B'+b+<  
basis of preparation                                (会计报表的)编制基础 #VO.%H}i  
book of account                               账目，账簿 6p#g0t  
borrowing                                         借款，贷款，借债 cs t&0  
branch                                              分支，分支机构，分店 pL! a  
brought forward                                (账户余额等的)承上年，承上期，承上页 kymn)Ea  
budget                                              预算 H/^B.5RYE>  
building                                      建筑物；大楼 A?DB#-z.r  
business conditions                                  业务情况，经营情况 Gbn4
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business licence                               (企业等的)营业执照 U~wjR"='  
business relation                                业务关系 <FQFv IKg  
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