[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 W'-B)li  
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审计词汇英汉对照 ((N<2G)  
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ability to continue as a going concern               持续经营能力 V?t^ J7{'  
acceptability                                     可接受性，可接受程度 tVvRT*>Wb  
acceptable level of detection risk                     检查风险的可接受水平 1x ar L))  
acceptance of engagement                       接受委托 ux& WN ,  
accepting the engagement for the first time              首次接受委托 AwAUm 2^  
access to asset                                         对资产的接触 D?)91P/R  
according to                                     根据，依据，依照 xD,BlDV  
account balance                                账户余额 "e0$/WQ6J  
account for                                       对……进行会计处理，核算；解释 
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accounting                                        会计，会计学 p}.L]Y  
accounting advisory serve                        会计咨询服务 /w^}(IJ4  
accounting firm                                 会计师事务所 6x^#|;e>lI  
accounting information                      会计信息，会计资料 ?gY^,C
kj  
accounting period                             会计期间 ' mXf8   
accounting policies                                   会计政策 !=3[Bm
G  
accounting professional bodies                 会计职业组织，会计职业团体 Vi?[yu<F  
accounting records                                   会计记录 .EM0R\ q  
accounting responsibility                           会计责任 h<f_Eoz-a  
accounting service                             会计服务 s%2w&Us*  
accounting standards                                会计准则 mQhI"3!f  
Accounting Standards for Business Enterprises       企业会计准则  ztKmB  
accounting system                             会计系统 S4aN7.'Q  
accounting treatment                                会计处理 3'}(:X(  
accuracy                                    准确性，精确性 *8M0h9S$  
additional audit procedures                      追加审计程序 d`5xd@p  
addressee                                         收件人，收信人 )gYsg  
Administration of State-owned Assets  (the～)     国有资产管理局 3vfm$sx@  
administrative laws and regulations                 行政法规 s3>,%8O6  
adverse impact                                 不利影响，负面影响 =J
&vr   
adverse opinion                                反对意见 I} m\(TS-"  
advisory group                                  咨询组，顾问组 >\y|}|?  
agency fee                                        代理费，代理费用 lE=(6Q  
aggregate                                          总计，合计为…… xeF0^p7Z  
alternation of document and record                 变造文件和记录 S}f3b N  
alternative audit procedures                      替代审计程序，备选审计程序 _[su?C  
amend                                              修改，修订 w=Ac/12  
amortisation                                      摊销 9=O`?$y  
analytical capacity                             分析能力 3gV 17a  
analytical procedures                               分析性程序 47 xyS%X  
annual financial statements                        年度会计报表，年度财务报表 [APwHIS  
appendix                                          附录，附表 [nZf4KN  
applicable                                         适用的 5ltEnvN  
applicable laws and regulations                 适用的法规 8/F}vfKEN  
application systems                                  应用系统 E #q gt9  
apply consistently                              一贯地执行，一贯地实施 epuN~T  
appropriate                                       适当的，合适的； Ri=:=oF
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征用，挪用 @iwVU]j  
appropriate authorization                          适当的授权 <E/4/ ANN  
appropriateness of audit evidence                    审计证据的适当性 Q>Voa&tYn  
approval                                    批准，核准 2fFZ70
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assertion                                    (会计报表上的)认定；确认 KX D&FDkF  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 meey5}  
asset                                                 资产，财产 Y"6 '  
asset restructuring                             资产重组 _<s[HGA`z  
assignment of duties                                 职责的划分 _uwM%M;  
assistant                                     助理，助理人员 wCw-EGLR  
associated company                                 联属公司，联营公司 > Dy
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association                                        联合，结合；协会，社团
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assumption                                       假设，假定 B( r~Nvc  
at a given date                                         在某一特定时日 zGzeu)d  
attestation                                         鉴证，公证 E[q:65xl  
attestation service                             鉴证服务 fy]z<SPhVJ  
audit adjustment                                审计调整 1Tl^mS~k  
audit areas                                        审计领域 )r2$!(NQ  
audit conclusion                                审计结论 Sk7l&B  
audit effectiveness                             审计效果 9Rl-Jz8g  
audit efficiency                                  审计效率 KZrg4TEVi  
audit engagement letter                      审计业务约定书 (K9
pr>le  
audit evidence                                          审计证据 :5|'C
 
audit fee                                    审计费 Q+@/.qJ  
audit files                                          审计档案 _=0%3Sh  
audit findings                                     审计中发现的事项 zwJ B.4@  
audit implementation stage                        审计实施阶段 H4RqOI  
audit mark                                        审计标识 *nS}1(u]  
audit materiality                                 审计重要性
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audit method                                     审计方法 BN
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audit objective                                         审计目标，审计目的 ?.Iau/  
audit of financial statements                      会计报表审计，财务报表审计 K/WnK:LU  
audit opinion                                     审计意见 OM,Dy&Y  
audit period                                      被审计期间，被审计年度 stGk*\>U'  
audit plan                                          审计计划  s/Ne,v  
audit planning                                    编制审计计划，制定审计计划，审计计划 V /i~IG`h/  
audit planning stage                                  审计计划阶段 /B"FGa04p(  
audit procedure                                审计程序 (<GBhNj=c  
audit programme                               审计程序表，具体审计计划 03N|@Tu  
audit report                                       审计报告 Rhi`4wo0$  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 efzS]1Jpz  
audit report with a qualified opinion                 有保留意见的审计报告 )M3}6^s]  
audit report with an adverse opinion                否定意见的审计报告 <
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audit report with dual dates                      双重日期审计报告 s Zn@ye^  
audit reporting stage                                 审计报告阶段 7`xeuK  
audit responsibility                                   审计责任 CgT5sk}
 
audit results                                      审计结果 LV}Z[\?  
audit risk                                          审计风险 -Cn x!g}  
audit sampling                                          审计抽样 &#/UWv}f 0  
audit sampling techniques                         审计抽样方法，审计抽样技术 %u=b_4K"j  
audit strategies                                  审计策略 #*;G8yV  
audit summary                                         审计总结，审计小结 D[jPz0  
audit team                                         审计小组 J|$UAOEDa  
audit test                                    审计测试 Y@(izC&h  
audit trail                                          审计轨迹 \7V[G6'{  
audit work                                        审计工作 N>V\  
audit working paper                                 审计工作底稿 %"[`   
audited financial statement                        审计会计报表，已审计财务报表 B`<a~V  
Auditing Guidelines (the～)                      审计规范指南 N[=c|frho  
auditing standards                             审计准则 gn-@OmIs  
audit-oriented working paper                          (审计)业务类工作底稿 t[e`wj+qz  
authorisation                                     授权 (V(8E%<c  
authorisation of transaction                       交易的授权 \]Bwib%h  
availability                                         可获得性 fEJF3<UF&  
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balance                                      余额；差额；平衡 yC&u^{~BC  
balance sheet                                    资产负债表 !l9i)6 W  
bank                                                 银行 ^7Z#g0{^w  
bank account                                    银行账户，银行户头 _ASyGmO{  
bank statement                                 银行对账单 w;b;rHAZ\  
barter transaction                              易货交易，以物换物交易 R1cOUV,y[/  
basis of audit                                    审计依据 "J(T?|t  
basis of preparation                                (会计报表的)编制基础 O'r z  
book of account                               账目，账簿 '_q&~M{  
borrowing                                         借款，贷款，借债 tD^$
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branch                                              分支，分支机构，分店 \+Nn>wW.  
brought forward                                (账户余额等的)承上年，承上期，承上页 X_HU?Q_N  
budget                                              预算 6N\f>c  
building                                      建筑物；大楼 g:oB j6$ q  
business conditions                                  业务情况，经营情况 /OD@Xl];K  
business licence                               (企业等的)营业执照 S^Mx=KJ
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business relation                                业务关系 f7_V ]  
r}S>t~p:  

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