[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 'HzF/RKh  
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审计词汇英汉对照 Z<@0~t_:?p  
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ability to continue as a going concern               持续经营能力 Z8%?ej`8  
acceptability                                     可接受性，可接受程度 B/0Xqyu  
acceptable level of detection risk                     检查风险的可接受水平 _ VKBzOH  
acceptance of engagement                       接受委托 lK 5@qG#  
accepting the engagement for the first time              首次接受委托 QV)>+6\  
access to asset                                         对资产的接触 L 4V,y>  
according to                                     根据，依据，依照 tp*.'p-SI  
account balance                                账户余额 L`NY^  
account for                                       对……进行会计处理，核算；解释 2RG6m=Y8y  
accounting                                        会计，会计学 -Aaim`06bv  
accounting advisory serve                        会计咨询服务 9sG]Q[:.]  
accounting firm                                 会计师事务所 g[';1}/B4  
accounting information                      会计信息，会计资料 {bHUZen  
accounting period                             会计期间 t-B5,,`  
accounting policies                                   会计政策 hK+6S3-Ez  
accounting professional bodies                 会计职业组织，会计职业团体 q=(% ]BK  
accounting records                                   会计记录 0Un?[O  
accounting responsibility                           会计责任 ,cE yV74  
accounting service                             会计服务 `%;Hj _X}  
accounting standards                                会计准则 Pm&hv*D  
Accounting Standards for Business Enterprises       企业会计准则 &OYo  
accounting system                             会计系统 l0 =[MXM4  
accounting treatment                                会计处理 o=J-Ju
 
accuracy                                    准确性，精确性 ~I6N6T Z  
additional audit procedures                      追加审计程序 lg"aB  
addressee                                         收件人，收信人 h?[|1.lJx(  
Administration of State-owned Assets  (the～)     国有资产管理局 6S`0<Z;;/  
administrative laws and regulations                 行政法规 ~jC+6v  
adverse impact                                 不利影响，负面影响 ~=va<%
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adverse opinion                                反对意见 >Q$ph=  
advisory group                                  咨询组，顾问组 bd]9kRq1K  
agency fee                                        代理费，代理费用 5EU~T.4C<  
aggregate                                          总计，合计为…… v%:VV*MxF  
alternation of document and record                 变造文件和记录 
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alternative audit procedures                      替代审计程序，备选审计程序 % IHIXncv[  
amend                                              修改，修订 wU6sU]P  
amortisation                                      摊销 zD)/QFILy  
analytical capacity                             分析能力 :of(wZa3Q  
analytical procedures                               分析性程序 $Nd,6w*`  
annual financial statements                        年度会计报表，年度财务报表 B*Q9g r  
appendix                                          附录，附表 jr,N+K(@T  
applicable                                         适用的 rk6K0TQ8  
applicable laws and regulations                 适用的法规 28k=@k^q  
application systems                                  应用系统 T/a=z  
apply consistently                              一贯地执行，一贯地实施 t0+i]lr  
appropriate                                       适当的，合适的； Kv<f<>|L  
征用，挪用 p^CTHk_|  
appropriate authorization                          适当的授权 ? D _kQl  
appropriateness of audit evidence                    审计证据的适当性 gg>QXui  
approval                                    批准，核准 I`zd:o]  
assertion                                    (会计报表上的)认定；确认 )adV`V%=>  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 AdVc1v&>  
asset                                                 资产，财产 7:,f|>  
asset restructuring                             资产重组 D"J',YN$  
assignment of duties                                 职责的划分 QF)\\D[  
assistant                                     助理，助理人员 <+k"3r{y"  
associated company                                 联属公司，联营公司 m>%b4M  
association                                        联合，结合；协会，社团 m8ts!6C  
assumption                                       假设，假定 #MKM.T,\t  
at a given date                                         在某一特定时日 zcKQD)]  
attestation                                         鉴证，公证 t%;w<1E  
attestation service                             鉴证服务 P0e-v0  
audit adjustment                                审计调整 U@M3.[jw  
audit areas                                        审计领域 _
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audit conclusion                                审计结论 =e4 r=I  
audit effectiveness                             审计效果 Keozn*fzI  
audit efficiency                                  审计效率 L8 L1_  
audit engagement letter                      审计业务约定书 ,$0-I@*V  
audit evidence                                          审计证据 z%OKv[/N  
audit fee                                    审计费 XEgJ7h_  
audit files                                          审计档案 C,An\lsT  
audit findings                                     审计中发现的事项 yEq7ueJ'  
audit implementation stage                        审计实施阶段 &E_a 0*)e  
audit mark                                        审计标识 )V\@N*L`ik  
audit materiality                                 审计重要性 < cvh1~>(  
audit method                                     审计方法 l-Z( ]  
audit objective                                         审计目标，审计目的 I|U'@E  
audit of financial statements                      会计报表审计，财务报表审计 b~J)LXj]w  
audit opinion                                     审计意见 d=/0A\O  
audit period                                      被审计期间，被审计年度 H_X^)\oJ  
audit plan                                          审计计划 <.Ws; HN}  
audit planning                                    编制审计计划，制定审计计划，审计计划 ?@ F2Kv  
audit planning stage                                  审计计划阶段 Y3Fj3NwS  
audit procedure                                审计程序 |5bLV^mv]i  
audit programme                               审计程序表，具体审计计划 GC{M"q|_  
audit report                                       审计报告 |;vQ"8J  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 m[^lu1\wn  
audit report with a qualified opinion                 有保留意见的审计报告 q.c)>=!.  
audit report with an adverse opinion                否定意见的审计报告 BDTL5N  
audit report with dual dates                      双重日期审计报告 X H-_tv B  
audit reporting stage                                 审计报告阶段 Ks-$:~?5":  
audit responsibility                                   审计责任 H"#ITL  
audit results                                      审计结果 5&ku]l+  
audit risk                                          审计风险 +n)n6
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audit sampling                                          审计抽样 9af.t  
audit sampling techniques                         审计抽样方法，审计抽样技术 KwuucY  
audit strategies                                  审计策略 d9K8[Q5^3  
audit summary                                         审计总结，审计小结 m
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audit team                                         审计小组 Nc ;O)K!FH  
audit test                                    审计测试 c+ oi8G  
audit trail                                          审计轨迹 |_V(^b}  
audit work                                        审计工作 A*EOn1hN  
audit working paper                                 审计工作底稿 %2?+:R5.  
audited financial statement                        审计会计报表，已审计财务报表 rO'DT{Yt  
Auditing Guidelines (the～)                      审计规范指南 #z|Q $  
auditing standards                             审计准则 UFG_ZoD+  
audit-oriented working paper                          (审计)业务类工作底稿 l4OrlS/5  
authorisation                                     授权 aQCu3T  
authorisation of transaction                       交易的授权 uM-,}7f7  
availability                                         可获得性 X\AH^I6S  
B ,#K/+T  
balance                                      余额；差额；平衡 =dmr
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balance sheet                                    资产负债表 c$O8Rhx  
bank                                                 银行 2 T!Ti u  
bank account                                    银行账户，银行户头 gc9R;B1  
bank statement                                 银行对账单 j/FLEsU!R  
barter transaction                              易货交易，以物换物交易 <$A,Ex94  
basis of audit                                    审计依据 FSIiw#xzH  
basis of preparation                                (会计报表的)编制基础 OT9]{|7  
book of account                               账目，账簿 $ik*!om5  
borrowing                                         借款，贷款，借债 7>FXsUt_  
branch                                              分支，分支机构，分店 Ld4U  
brought forward                                (账户余额等的)承上年，承上期，承上页 i
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budget                                              预算 0l!#u`cCI  
building                                      建筑物；大楼 \N,ox(f?gW  
business conditions                                  业务情况，经营情况 l~c[}wv  
business licence                               (企业等的)营业执照 N3%X>*'  
business relation                                业务关系 LeKovt%  
CXa[%{[n  

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