[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 AK} wSXF  
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审计词汇英汉对照 k$j>_U? P  
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ability to continue as a going concern               持续经营能力 {.K>9#^m  
acceptability                                     可接受性，可接受程度 GBFYa6\4sT  
acceptable level of detection risk                     检查风险的可接受水平 #;# V1  
acceptance of engagement                       接受委托 O=?WI   
accepting the engagement for the first time              首次接受委托 uK2MC?LP  
access to asset                                         对资产的接触 ?YOH9%_cs  
according to                                     根据，依据，依照 '%vb&a!.6  
account balance                                账户余额 Az8>^|@  
account for                                       对……进行会计处理，核算；解释 vT#zc )j  
accounting                                        会计，会计学 ?|s1Cuc  
accounting advisory serve                        会计咨询服务 hOx'uO`x(  
accounting firm                                 会计师事务所 p 'M5]G  
accounting information                      会计信息，会计资料 YIvJN  
accounting period                             会计期间 0GK<l  
accounting policies                                   会计政策 0&mOu #l  
accounting professional bodies                 会计职业组织，会计职业团体 6sJN@dFA  
accounting records                                   会计记录 ^2rNty,nH  
accounting responsibility                           会计责任 S!j=hj@qW  
accounting service                             会计服务 ]d=SkOq  
accounting standards                                会计准则 4C\>JGZvq  
Accounting Standards for Business Enterprises       企业会计准则 7O^ySy"l  
accounting system                             会计系统 SV0E7qX  
accounting treatment                                会计处理 _~ZNX+4  
accuracy                                    准确性，精确性 /g BB  
additional audit procedures                      追加审计程序 4|9M8ocR  
addressee                                         收件人，收信人 ze@NqCF  
Administration of State-owned Assets  (the～)     国有资产管理局 MF)Xc\}0p  
administrative laws and regulations                 行政法规 xb1
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adverse impact                                 不利影响，负面影响 tpOMKh.`  
adverse opinion                                反对意见 rJ|Q%utYz  
advisory group                                  咨询组，顾问组 CZe0kH^:{  
agency fee                                        代理费，代理费用 YB qu7
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aggregate                                          总计，合计为…… r9McCebIW  
alternation of document and record                 变造文件和记录 :vZ8n6J[  
alternative audit procedures                      替代审计程序，备选审计程序 kv{uf$X*ve  
amend                                              修改，修订 YNyaz
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amortisation                                      摊销 i`U:uwW`  
analytical capacity                             分析能力 (99P9\[p  
analytical procedures                               分析性程序 (&HAjB  
annual financial statements                        年度会计报表，年度财务报表 Q\|72NWS  
appendix                                          附录，附表 ufyqfI D  
applicable                                         适用的 ()a(PvEO
 
applicable laws and regulations                 适用的法规 ,#:*dl  
application systems                                  应用系统 a+sHW<QeS  
apply consistently                              一贯地执行，一贯地实施 5#3/  
appropriate                                       适当的，合适的； G- wQ weJ9  
征用，挪用 S<HR6Xw  
appropriate authorization                          适当的授权 AlT41v~6
 
appropriateness of audit evidence                    审计证据的适当性 03$-U0.;-  
approval                                    批准，核准 & D0suK#  
assertion                                    (会计报表上的)认定；确认 zO8`xrN!  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ~b;l08 <  
asset                                                 资产，财产 &~gqEl6RF  
asset restructuring                             资产重组 itClCEOA  
assignment of duties                                 职责的划分 R1OC7q  
assistant                                     助理，助理人员 {@, } M  
associated company                                 联属公司，联营公司 /J!C2  
association                                        联合，结合；协会，社团 q/w<>u  
assumption                                       假设，假定 uTgBnv( Y*  
at a given date                                         在某一特定时日 acr@erk  
attestation                                         鉴证，公证 ['~j1!/;6  
attestation service                             鉴证服务 `2`Nu:r^  
audit adjustment                                审计调整 Rj6:.KEJ  
audit areas                                        审计领域 9ZFvN*Zf'  
audit conclusion                                审计结论 &S[tI$  
audit effectiveness                             审计效果 t9T3e  
audit efficiency                                  审计效率 64xq@_+  
audit engagement letter                      审计业务约定书 WvSh i=  
audit evidence                                          审计证据 5(e?,B }  
audit fee                                    审计费 Z)}q=NjA  
audit files                                          审计档案 Xvu|ss  
audit findings                                     审计中发现的事项 5dOA^P@`,M  
audit implementation stage                        审计实施阶段 6QS[mWU  
audit mark                                        审计标识 jusP aAdW  
audit materiality                                 审计重要性 vl59|W6  
audit method                                     审计方法
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audit objective                                         审计目标，审计目的 U U!M/QJ  
audit of financial statements                      会计报表审计，财务报表审计 tk3%0XZH  
audit opinion                                     审计意见 bU'{U0lM  
audit period                                      被审计期间，被审计年度 M7z>ugk"  
audit plan                                          审计计划 +bK[3KG4F5  
audit planning                                    编制审计计划，制定审计计划，审计计划 'A@[a_  
audit planning stage                                  审计计划阶段 KQ'fp:5|/@  
audit procedure                                审计程序 k<W n  
audit programme                               审计程序表，具体审计计划 .s$#: ls?  
audit report                                       审计报告 "a;z  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 S~^0 _?  
audit report with a qualified opinion                 有保留意见的审计报告 K8E:8`_cx  
audit report with an adverse opinion                否定意见的审计报告 +LddW0h+=8  
audit report with dual dates                      双重日期审计报告 h $)thW  
audit reporting stage                                 审计报告阶段 +<&\*VR  
audit responsibility                                   审计责任 2y; |6`
  
audit results                                      审计结果 pl62mp!  
audit risk                                          审计风险 pc w!e_"+  
audit sampling                                          审计抽样 `< 8Fc`;[  
audit sampling techniques                         审计抽样方法，审计抽样技术 ,Nl ]rmI  
audit strategies                                  审计策略 2{naSiaq  
audit summary                                         审计总结，审计小结 g*$
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audit team                                         审计小组 ?m-kpW8  
audit test                                    审计测试 L8 -
  
audit trail                                          审计轨迹 [{3WHS.  
audit work                                        审计工作 ]P/eg$u'I  
audit working paper                                 审计工作底稿 G#V5E)Dx  
audited financial statement                        审计会计报表，已审计财务报表 
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Auditing Guidelines (the～)                      审计规范指南 ,Ie~zZE&  
auditing standards                             审计准则 EN@LB2  
audit-oriented working paper                          (审计)业务类工作底稿 ^9T6Ix{=  
authorisation                                     授权 'Rk~bAX  
authorisation of transaction                       交易的授权 $$YLAgO4  
availability                                         可获得性 oH~ZqX.3  
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balance                                      余额；差额；平衡 kf~7
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balance sheet                                    资产负债表 FxOhF03\=[  
bank                                                 银行  I0ycLx  
bank account                                    银行账户，银行户头 n0
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bank statement                                 银行对账单 3}O.B r|  
barter transaction                              易货交易，以物换物交易 i gzISYC_  
basis of audit                                    审计依据 Y
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basis of preparation                                (会计报表的)编制基础 o:C:obiQbu  
book of account                               账目，账簿  01I5,Dm  
borrowing                                         借款，贷款，借债 A?Jm59{w  
branch                                              分支，分支机构，分店 QC>I<j&`!  
brought forward                                (账户余额等的)承上年，承上期，承上页 )CS
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budget                                              预算 z79L2lJn  
building                                      建筑物；大楼 oQ!}@CaN|  
business conditions                                  业务情况，经营情况 6$wS7Cu  
business licence                               (企业等的)营业执照 R=HN>(U  
business relation                                业务关系 G[u_Uu=>  
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