[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 O>wGJ.  
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审计词汇英汉对照 y(Pv1=e  
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ability to continue as a going concern               持续经营能力 F0'o!A#|(  
acceptability                                     可接受性，可接受程度 + L5  
acceptable level of detection risk                     检查风险的可接受水平 SZgan  
acceptance of engagement                       接受委托 Zg])uM]\2i  
accepting the engagement for the first time              首次接受委托 Q!fk|D+j  
access to asset                                         对资产的接触 )/v`k>E  
according to                                     根据，依据，依照 Mm^6*L]  
account balance                                账户余额 xNV
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account for                                       对……进行会计处理，核算；解释 8/9YR(H3H  
accounting                                        会计，会计学 WdrMp  
accounting advisory serve                        会计咨询服务 <dY{@Cgw=  
accounting firm                                 会计师事务所 \ ]h$8JwV  
accounting information                      会计信息，会计资料 |R Qa.^.  
accounting period                             会计期间 xiQd[[(sM  
accounting policies                                   会计政策 zy9W{{:P(1  
accounting professional bodies                 会计职业组织，会计职业团体 ^\PNjj*C i  
accounting records                                   会计记录 L!W5H2Mc  
accounting responsibility                           会计责任 w4&-9[@Y  
accounting service                             会计服务 41XX L
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accounting standards                                会计准则 <,'^dR7,  
Accounting Standards for Business Enterprises       企业会计准则 IC.R4-  
accounting system                             会计系统 ;xE1#ZT  
accounting treatment                                会计处理 ?rwHkPJ{*  
accuracy                                    准确性，精确性 @v\jL+B+m  
additional audit procedures                      追加审计程序 A%#."2vq~  
addressee                                         收件人，收信人 ~!dO2\X+  
Administration of State-owned Assets  (the～)     国有资产管理局 ^W ,x  
administrative laws and regulations                 行政法规 w>#.id[k  
adverse impact                                 不利影响，负面影响 <C7/b#4>\  
adverse opinion                                反对意见 ~\+mo  
advisory group                                  咨询组，顾问组 7!, p,|K  
agency fee                                        代理费，代理费用 BG@[m  
aggregate                                          总计，合计为…… `XwKCI  
alternation of document and record                 变造文件和记录 MW.,}f  
alternative audit procedures                      替代审计程序，备选审计程序 k{C|{m  
amend                                              修改，修订 C'0=eel[  
amortisation                                      摊销 -+.-Ab7  
analytical capacity                             分析能力 R u`7Xd.
  
analytical procedures                               分析性程序
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annual financial statements                        年度会计报表，年度财务报表 \E:l E/y  
appendix                                          附录，附表 $QuSmA<4lS  
applicable                                         适用的 }2_i<4,L  
applicable laws and regulations                 适用的法规 Q92hI"  
application systems                                  应用系统 Fk
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apply consistently                              一贯地执行，一贯地实施 +QFY.>KH  
appropriate                                       适当的，合适的； []eZO_o6j  
征用，挪用 GI*2*m!u  
appropriate authorization                          适当的授权 r)t-_p37  
appropriateness of audit evidence                    审计证据的适当性 [kg*BaG:  
approval                                    批准，核准 `wLa.Gzj  
assertion                                    (会计报表上的)认定；确认 /H[!v:U  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 'WQ<|(:{  
asset                                                 资产，财产 ?t];GNU` l  
asset restructuring                             资产重组 SSI('6Z/  
assignment of duties                                 职责的划分 #_OrS/H  
assistant                                     助理，助理人员 oQ8If$a}  
associated company                                 联属公司，联营公司 <q#/z&F!  
association                                        联合，结合；协会，社团 AVv8Hhd  
assumption                                       假设，假定 I!-5 #bxD  
at a given date                                         在某一特定时日  }>u<,
 
attestation                                         鉴证，公证
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attestation service                             鉴证服务 'uA$$~1  
audit adjustment                                审计调整 6P*2Kg`  
audit areas                                        审计领域 q\6ZmKGnT  
audit conclusion                                审计结论 'gwh:8Xc  
audit effectiveness                             审计效果 .9;wJ9Bw[  
audit efficiency                                  审计效率  ~/kx  
audit engagement letter                      审计业务约定书 @#5PPXp  
audit evidence                                          审计证据 !NFP=m1  
audit fee                                    审计费 v5o@l
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audit files                                          审计档案 `JL&x|q o  
audit findings                                     审计中发现的事项 WKPuIE:  
audit implementation stage                        审计实施阶段 5hbQUF ,Q  
audit mark                                        审计标识 x?B8b-*  
audit materiality                                 审计重要性 Enj],I  
audit method                                     审计方法 K2
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audit objective                                         审计目标，审计目的 x,SzZ)l-9  
audit of financial statements                      会计报表审计，财务报表审计 Fps.Fhm  
audit opinion                                     审计意见 FsYsQ_,R3  
audit period                                      被审计期间，被审计年度 *b0f)y3RV  
audit plan                                          审计计划 v'zf*]9  
audit planning                                    编制审计计划，制定审计计划，审计计划 +p:@ ,_  
audit planning stage                                  审计计划阶段 <+c6CM$#}V  
audit procedure                                审计程序 Lcyj,R  
audit programme                               审计程序表，具体审计计划 \hwz;V.J"  
audit report                                       审计报告 hd}"%
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 mT2Fn8yC1  
audit report with a qualified opinion                 有保留意见的审计报告 lE?F Wt  
audit report with an adverse opinion                否定意见的审计报告 &<sN(;%0R  
audit report with dual dates                      双重日期审计报告 \;G97 o  
audit reporting stage                                 审计报告阶段 7Q9zEd"d  
audit responsibility                                   审计责任 {r!X W  
audit results                                      审计结果 bJE$ >  
audit risk                                          审计风险 D 4\T`j:  
audit sampling                                          审计抽样 G _]
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audit sampling techniques                         审计抽样方法，审计抽样技术 SrVJ Q~:>  
audit strategies                                  审计策略 t o  
audit summary                                         审计总结，审计小结 _ADK8a6%)  
audit team                                         审计小组 !Z6GID})p  
audit test                                    审计测试 Lc<C1I 5=  
audit trail                                          审计轨迹 &v^LxLt+s  
audit work                                        审计工作 vK?{Z^J][  
audit working paper                                 审计工作底稿 Px)/`'D  
audited financial statement                        审计会计报表，已审计财务报表 kE
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Auditing Guidelines (the～)                      审计规范指南 An e.sS  
auditing standards                             审计准则 R3$K[Lv,  
audit-oriented working paper                          (审计)业务类工作底稿 i}5 #n

 
authorisation                                     授权 m{bw(+r  
authorisation of transaction                       交易的授权 q)uq?sZe  
availability                                         可获得性 J!:ss  
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balance                                      余额；差额；平衡 hfGA7P"  
balance sheet                                    资产负债表 VlVd"jW  
bank                                                 银行 EK^ld!g(  
bank account                                    银行账户，银行户头 ; ,y9  
bank statement                                 银行对账单 @])q
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barter transaction                              易货交易，以物换物交易 [lsr[`SJ<  
basis of audit                                    审计依据 $e! i4pM  
basis of preparation                                (会计报表的)编制基础 Y24:D7Q  
book of account                               账目，账簿 LV& tu7c  
borrowing                                         借款，贷款，借债 8yH) 8:w  
branch                                              分支，分支机构，分店 +x!V;H(  
brought forward                                (账户余额等的)承上年，承上期，承上页 a"{tqNc  
budget                                              预算 dOFxzk,g&R  
building                                      建筑物；大楼 3H%o TgWk  
business conditions                                  业务情况，经营情况 X}yEMe{T  
business licence                               (企业等的)营业执照 Frt_X%  
business relation                                业务关系 h]<Ld9  
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