[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 Th
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审计词汇英汉对照 y(.WK8  
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ability to continue as a going concern               持续经营能力 y#AY+ >  
acceptability                                     可接受性，可接受程度 LDV{#5J
  
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 4)Pt
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accepting the engagement for the first time              首次接受委托 >;xEzc!W3*  
access to asset                                         对资产的接触 EUuMSDp  
according to                                     根据，依据，依照 Bo%M-Gmu  
account balance                                账户余额 +\Q6Onqr  
account for                                       对……进行会计处理，核算；解释 86%weU/*  
accounting                                        会计，会计学 qx0o,oZN!  
accounting advisory serve                        会计咨询服务 8GlH)J+kq  
accounting firm                                 会计师事务所 tY# F8a&  
accounting information                      会计信息，会计资料 m$LZ3=v%8  
accounting period                             会计期间 p6=#LwL'  
accounting policies                                   会计政策 iXl1S[.l  
accounting professional bodies                 会计职业组织，会计职业团体 3%EwA\V(  
accounting records                                   会计记录 S"3g 1yU^_  
accounting responsibility                           会计责任 C c Ni8Wg_  
accounting service                             会计服务 AU'{aC+p  
accounting standards                                会计准则 L6 _Sc-sU  
Accounting Standards for Business Enterprises       企业会计准则 6w1:3~a  
accounting system                             会计系统 Tg:NeAN7(  
accounting treatment                                会计处理 4zf#zJw  
accuracy                                    准确性，精确性 &u=FLp5  
additional audit procedures                      追加审计程序 3&' STPpW  
addressee                                         收件人，收信人 Z,iklB-  
Administration of State-owned Assets  (the～)     国有资产管理局 bjT0Fi0-  
administrative laws and regulations                 行政法规 A5H[g`&  
adverse impact                                 不利影响，负面影响 q6_1`E w  
adverse opinion                                反对意见 t&r?O dc&m  
advisory group                                  咨询组，顾问组 _cGiuxf #  
agency fee                                        代理费，代理费用 :He:Bdk  
aggregate                                          总计，合计为…… '.kbXw0}  
alternation of document and record                 变造文件和记录 n<hwstk  
alternative audit procedures                      替代审计程序，备选审计程序 nAts.pVy"  
amend                                              修改，修订 q"52-42  
amortisation                                      摊销 Y(A?ib~K  
analytical capacity                             分析能力 :sA-$*&x  
analytical procedures                               分析性程序 ;QEGr|(  
annual financial statements                        年度会计报表，年度财务报表 X4/r#<Da  
appendix                                          附录，附表 HPCA ,*YR`  
applicable                                         适用的 hcf>J6ZLT  
applicable laws and regulations                 适用的法规 t]&n_]`{.  
application systems                                  应用系统 EvECA,!i  
apply consistently                              一贯地执行，一贯地实施 R>0ta
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appropriate                                       适当的，合适的； wK\ SeX  
征用，挪用 ihYfWG|  
appropriate authorization                          适当的授权 3t_5Xacj  
appropriateness of audit evidence                    审计证据的适当性 \Fj4Gy?MW  
approval                                    批准，核准 g)p[A 4  
assertion                                    (会计报表上的)认定；确认 V&}Z# 9Dx  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平  >=Rb:#UM  
asset                                                 资产，财产 0>?mF]M  
asset restructuring                             资产重组 5rcno.~QO  
assignment of duties                                 职责的划分 rpXw 8  
assistant                                     助理，助理人员 _9gn;F  
associated company                                 联属公司，联营公司
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association                                        联合，结合；协会，社团 ?t
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assumption                                       假设，假定 bFJn-g n  
at a given date                                         在某一特定时日 hOC,Eo  
attestation                                         鉴证，公证 :8QG$
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attestation service                             鉴证服务 'V>+G>U  
audit adjustment                                审计调整 #tfJ ?w`  
audit areas                                        审计领域 cM"I3  
audit conclusion                                审计结论 0yZw`|Zh[  
audit effectiveness                             审计效果 i*;
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audit efficiency                                  审计效率 mcR!P~"i  
audit engagement letter                      审计业务约定书 n&Tv]-  
audit evidence                                          审计证据 4C[gW  
audit fee                                    审计费 ;kFp)*i  
audit files                                          审计档案 Pb`sn5;  
audit findings                                     审计中发现的事项 D2mB4  
audit implementation stage                        审计实施阶段 #nxx \,i>  
audit mark                                        审计标识 ujSzm=_P  
audit materiality                                 审计重要性 |JDJ{;o  
audit method                                     审计方法 v|'N| k l  
audit objective                                         审计目标，审计目的 W>Kwl*Cis"  
audit of financial statements                      会计报表审计，财务报表审计 (l^lS=x  
audit opinion                                     审计意见 V,"'k<y  
audit period                                      被审计期间，被审计年度 h}d7M55#|  
audit plan                                          审计计划 Umd!j,  
audit planning                                    编制审计计划，制定审计计划，审计计划 D|BN_ai9  
audit planning stage                                  审计计划阶段 Xg)yz~Ug  
audit procedure                                审计程序 >@|<1Fx|  
audit programme                               审计程序表，具体审计计划 2U+&F'&Q
 
audit report                                       审计报告 ditzl(L   
audit report with a disclaimer of opinion           拒绝表示意见审计报告 3k(?`4JJ  
audit report with a qualified opinion                 有保留意见的审计报告 !6%mt}h  
audit report with an adverse opinion                否定意见的审计报告 #}Cwn$  
audit report with dual dates                      双重日期审计报告 WT)")0)[  
audit reporting stage                                 审计报告阶段 *~"`&
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audit responsibility                                   审计责任 FSB$D)4z>b  
audit results                                      审计结果 'GyPl  
audit risk                                          审计风险 tv{.iM|V c  
audit sampling                                          审计抽样 `sXx,sV?B  
audit sampling techniques                         审计抽样方法，审计抽样技术 1W8W/Y=hT  
audit strategies                                  审计策略 q8lK6
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audit summary                                         审计总结，审计小结 z~_\onC  
audit team                                         审计小组 .G]# _U  
audit test                                    审计测试 ~_&.A*Jh  
audit trail                                          审计轨迹 ;0*^98K  
audit work                                        审计工作 ig,|3(  
audit working paper                                 审计工作底稿 tvUvd(8w  
audited financial statement                        审计会计报表，已审计财务报表 &|4Uo5qS=Z  
Auditing Guidelines (the～)                      审计规范指南 :}z%N7T  
auditing standards                             审计准则 /%c^ i!=f"  
audit-oriented working paper                          (审计)业务类工作底稿 ba ?k:b  
authorisation                                     授权 cmeyCyV*  
authorisation of transaction                       交易的授权 Ed-gYL^<  
availability                                         可获得性 ZL>V9 UWN  
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balance                                      余额；差额；平衡 kA_3o)J  
balance sheet                                    资产负债表 ( A)wcB  
bank                                                 银行 E~P0}'  
bank account                                    银行账户，银行户头 l1[IXw?  
bank statement                                 银行对账单 ""d>f4,S  
barter transaction                              易货交易，以物换物交易 r;C\eN  
basis of audit                                    审计依据 8iNAs#s  
basis of preparation                                (会计报表的)编制基础 bij?q \  
book of account                               账目，账簿 {Jc!T:vJ  
borrowing                                         借款，贷款，借债 ss<'g@R  
branch                                              分支，分支机构，分店 8hfh,v5(  
brought forward                                (账户余额等的)承上年，承上期，承上页 )8SP$  
budget                                              预算 k ))*z FV  
building                                      建筑物；大楼 %np#Bv-L  
business conditions                                  业务情况，经营情况 t["D f;"O  
business licence                               (企业等的)营业执照 j1<1D@UO  
business relation                                业务关系 cZ>W8{G  
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