[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 fCa*#ME  
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审计词汇英汉对照 }> pNf  
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ability to continue as a going concern               持续经营能力 P^Tk4_,0  
acceptability                                     可接受性，可接受程度 f%2>pQTq@)  
acceptable level of detection risk                     检查风险的可接受水平 #
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acceptance of engagement                       接受委托 Q]v><  
accepting the engagement for the first time              首次接受委托 S_ELV#X  
access to asset                                         对资产的接触 UcI;(Va  
according to                                     根据，依据，依照 &}q ;,"  
account balance                                账户余额 rOyKugHe  
account for                                       对……进行会计处理，核算；解释 aR0'$*3E  
accounting                                        会计，会计学 &oXN*$/dlJ  
accounting advisory serve                        会计咨询服务 e#/SFI0m  
accounting firm                                 会计师事务所
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accounting information                      会计信息，会计资料 Uxl7O4J@H  
accounting period                             会计期间 ={
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accounting policies                                   会计政策 94CHxv  
accounting professional bodies                 会计职业组织，会计职业团体 "1iLfQ  
accounting records                                   会计记录 .WV5Gf)  
accounting responsibility                           会计责任 X]T&kdQ6q  
accounting service                             会计服务 P 1>?crw  
accounting standards                                会计准则 XJI ff$K  
Accounting Standards for Business Enterprises       企业会计准则 )'3V4Z&  
accounting system                             会计系统 e_v_y$  
accounting treatment                                会计处理 @?!&M c2  
accuracy                                    准确性，精确性  q0y#Y  
additional audit procedures                      追加审计程序 dtDT^~  
addressee                                         收件人，收信人 Q]7}"B&  
Administration of State-owned Assets  (the～)     国有资产管理局 W~i599!v  
administrative laws and regulations                 行政法规 (l]_0-Z  
adverse impact                                 不利影响，负面影响 7(W"NF{r  
adverse opinion                                反对意见 |JVp(Kx  
advisory group                                  咨询组，顾问组 76BA1x+G  
agency fee                                        代理费，代理费用 'n dX
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aggregate                                          总计，合计为…… ~qu}<u)P  
alternation of document and record                 变造文件和记录 5xIOi(3`Q  
alternative audit procedures                      替代审计程序，备选审计程序 OB5t+_s  
amend                                              修改，修订 J7Y lmi  
amortisation                                      摊销 E$1P H)  
analytical capacity                             分析能力 MLk
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analytical procedures                               分析性程序 y|Vwy4tK9  
annual financial statements                        年度会计报表，年度财务报表 ?Zv>4+Y'  
appendix                                          附录，附表 Y-fDYMm  
applicable                                         适用的 cf{rK`Ff^  
applicable laws and regulations                 适用的法规 1 LUvs~Qu  
application systems                                  应用系统 .wvgHi  
apply consistently                              一贯地执行，一贯地实施 L2}p<?f  
appropriate                                       适当的，合适的； dZIruZ)x
 
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appropriate authorization                          适当的授权 ul!e!^qwx  
appropriateness of audit evidence                    审计证据的适当性 U6K!FOND  
approval                                    批准，核准 /4wPMAlb  
assertion                                    (会计报表上的)认定；确认 dm`:']?  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 O;CC(  
asset                                                 资产，财产 e.l3xwt>$  
asset restructuring                             资产重组 OZn40"`  
assignment of duties                                 职责的划分 <#>{7" }  
assistant                                     助理，助理人员 -?Kd[Ma  
associated company                                 联属公司，联营公司 &++t p5  
association                                        联合，结合；协会，社团 R^+,D  
assumption                                       假设，假定 y??^[ sB  
at a given date                                         在某一特定时日 \s^4f#  
attestation                                         鉴证，公证 Dxp.b$0t  
attestation service                             鉴证服务 <F
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audit adjustment                                审计调整 )g PkL r  
audit areas                                        审计领域 }]!?t~5*  
audit conclusion                                审计结论 -(1Gm U5v(  
audit effectiveness                             审计效果 xI(t!aYp  
audit efficiency                                  审计效率  Ds@nuQ  
audit engagement letter                      审计业务约定书 "^&Te%x_b  
audit evidence                                          审计证据 ? e<D +  
audit fee                                    审计费 ^6i,PRScS  
audit files                                          审计档案 ibL   
audit findings                                     审计中发现的事项 _sX@BE  
audit implementation stage                        审计实施阶段 8h'*[-]70u  
audit mark                                        审计标识 qfS ]vc_N  
audit materiality                                 审计重要性 gBd@4{y6C.  
audit method                                     审计方法 +5xk6RP   
audit objective                                         审计目标，审计目的 LnlDCbF;!  
audit of financial statements                      会计报表审计，财务报表审计 e{E8_2d  
audit opinion                                     审计意见 $-p#4^dg  
audit period                                      被审计期间，被审计年度 _4- UM2o;  
audit plan                                          审计计划 u.9syr  
audit planning                                    编制审计计划，制定审计计划，审计计划 IEeh9:Km  
audit planning stage                                  审计计划阶段 \I+#M-V  
audit procedure                                审计程序 .X;DI<K  
audit programme                               审计程序表，具体审计计划 [iGL~RiXtn  
audit report                                       审计报告 >NMq^J'/  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 F*J@OY8i  
audit report with a qualified opinion                 有保留意见的审计报告 mr<camL5  
audit report with an adverse opinion                否定意见的审计报告 rJw Ws  
audit report with dual dates                      双重日期审计报告 >`o;hTS  
audit reporting stage                                 审计报告阶段 h;JO"J@H  
audit responsibility                                   审计责任 cu )w6!f  
audit results                                      审计结果 \Jm^XXgS  
audit risk                                          审计风险 Xn #v!  
audit sampling                                          审计抽样 wNQhg  
audit sampling techniques                         审计抽样方法，审计抽样技术 Xcw6mpLt  
audit strategies                                  审计策略 'H8;(Rw  
audit summary                                         审计总结，审计小结 +XoY@|Djd  
audit team                                         审计小组 TS49{^d$  
audit test                                    审计测试 aM!%EaT  
audit trail                                          审计轨迹 bD4aSubN  
audit work                                        审计工作 CA]u3bf~  
audit working paper                                 审计工作底稿 :O/QgGZN$  
audited financial statement                        审计会计报表，已审计财务报表 D V=xqC6}  
Auditing Guidelines (the～)                      审计规范指南 tr@)zM GB  
auditing standards                             审计准则 K6G+sBw[  
audit-oriented working paper                          (审计)业务类工作底稿 R@A"U[*  
authorisation                                     授权 d$#DXLA\P  
authorisation of transaction                       交易的授权 3fd?xhWbN  
availability                                         可获得性 <}('w/  
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balance                                      余额；差额；平衡 Ck>{7Gw  
balance sheet                                    资产负债表 F/w*[Xi Sh  
bank                                                 银行 9`T2  
bank account                                    银行账户，银行户头 cllnYvr3  
bank statement                                 银行对账单 Bhg,P.7   
barter transaction                              易货交易，以物换物交易 '@G=xYR  
basis of audit                                    审计依据 a2SXg A  
basis of preparation                                (会计报表的)编制基础 #j4jZBOTM  
book of account                               账目，账簿 YlJ_$Q[  
borrowing                                         借款，贷款，借债 BI:O?!:9)  
branch                                              分支，分支机构，分店 )JXy>q#  
brought forward                                (账户余额等的)承上年，承上期，承上页 ?5<x$YI  
budget                                              预算 Yx':~  
building                                      建筑物；大楼 J?_-Dg(=  
business conditions                                  业务情况，经营情况 5j>olz=n}  
business licence                               (企业等的)营业执照 V|j{#;  
business relation                                业务关系 5#BM  
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