[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 Yb:F,d-Ya  
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审计词汇英汉对照 m/,8\+  
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ability to continue as a going concern               持续经营能力 -Gm}i8;  
acceptability                                     可接受性，可接受程度 hN!{/Gc|  
acceptable level of detection risk                     检查风险的可接受水平 :8?l=B9("g  
acceptance of engagement                       接受委托 V
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accepting the engagement for the first time              首次接受委托 eX0[C0#  
access to asset                                         对资产的接触 0]GenT"  
according to                                     根据，依据，依照 [Qqs s8a  
account balance                                账户余额 IhK%.B{dZ  
account for                                       对……进行会计处理，核算；解释 98UI]? 4  
accounting                                        会计，会计学 8>X]wA6q  
accounting advisory serve                        会计咨询服务 &u(pBr8B  
accounting firm                                 会计师事务所 7--E$!9O,  
accounting information                      会计信息，会计资料 v,iq,p)&  
accounting period                             会计期间 EKmn@S-&P  
accounting policies                                   会计政策 K>-01AGHL  
accounting professional bodies                 会计职业组织，会计职业团体 :n?rk/F  
accounting records                                   会计记录 U1 |{7 .R  
accounting responsibility                           会计责任 aQj6 XGu  
accounting service                             会计服务  ]l  
accounting standards                                会计准则 r8o^8.  
Accounting Standards for Business Enterprises       企业会计准则
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accounting system                             会计系统 w@,v$4Oi  
accounting treatment                                会计处理 x3nUKQtk:8  
accuracy                                    准确性，精确性 _) UnH p_^  
additional audit procedures                      追加审计程序 Nlu]f-i':  
addressee                                         收件人，收信人 YH{n   
Administration of State-owned Assets  (the～)     国有资产管理局 Sa:;j4  
administrative laws and regulations                 行政法规 J d,9<m$  
adverse impact                                 不利影响，负面影响
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adverse opinion                                反对意见 uME_/S uO  
advisory group                                  咨询组，顾问组 D28>e  
agency fee                                        代理费，代理费用 +.xK`_[M  
aggregate                                          总计，合计为…… k<rJm P{  
alternation of document and record                 变造文件和记录 q3
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alternative audit procedures                      替代审计程序，备选审计程序 Zk31|dL  
amend                                              修改，修订 Q>

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amortisation                                      摊销 bj?= \u  
analytical capacity                             分析能力 r(zn1;zl  
analytical procedures                               分析性程序 hF5(1s}e$  
annual financial statements                        年度会计报表，年度财务报表 aTBFF  
appendix                                          附录，附表 V2'5doo  
applicable                                         适用的 cSmy M~[  
applicable laws and regulations                 适用的法规 ]?Q<lMG  
application systems                                  应用系统 6DC+8I<  
apply consistently                              一贯地执行，一贯地实施 Mh@
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appropriate                                       适当的，合适的； pK0@H"$8  
征用，挪用 gYmO4/c,  
appropriate authorization                          适当的授权 -N A2+].  
appropriateness of audit evidence                    审计证据的适当性 Z!l]v.S  
approval                                    批准，核准 IL"N_ux~w~  
assertion                                    (会计报表上的)认定；确认 .P ??N  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 hsYv=Tw3C  
asset                                                 资产，财产 ##OCfCW  
asset restructuring                             资产重组 R|_._Btu!  
assignment of duties                                 职责的划分 2M+*VO  
assistant                                     助理，助理人员 caV DV
  
associated company                                 联属公司，联营公司 S{,|Fa^PPO  
association                                        联合，结合；协会，社团 gE8>o:6)6:  
assumption                                       假设，假定 | S
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at a given date                                         在某一特定时日 KD- -w(4  
attestation                                         鉴证，公证 g3(LDqB'.  
attestation service                             鉴证服务 6Q]JY,+  
audit adjustment                                审计调整 D4~]:@v~n  
audit areas                                        审计领域 }R_Rw:W  
audit conclusion                                审计结论 }$(\,SzW  
audit effectiveness                             审计效果 SUjo%3R  
audit efficiency                                  审计效率 EIPXq  
audit engagement letter                      审计业务约定书 F;BCSoO4  
audit evidence                                          审计证据 c Ze59  
audit fee                                    审计费 vD(:?M  
audit files                                          审计档案 \(r$f!`  
audit findings                                     审计中发现的事项 ieXi6^M$  
audit implementation stage                        审计实施阶段 *<X*)A{C  
audit mark                                        审计标识 f{P?|8u  
audit materiality                                 审计重要性 4`")aM
 
audit method                                     审计方法
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audit objective                                         审计目标，审计目的 'c3'eJ0  
audit of financial statements                      会计报表审计，财务报表审计 R{Cb p=3J  
audit opinion                                     审计意见 0!tuUn  
audit period                                      被审计期间，被审计年度 R'fEw3^  
audit plan                                          审计计划 D Z9^>`*  
audit planning                                    编制审计计划，制定审计计划，审计计划 ^@Z8_PZo  
audit planning stage                                  审计计划阶段 aS~~*UHW  
audit procedure                                审计程序 dAy\IfZX=  
audit programme                               审计程序表，具体审计计划 )g KC}_h=  
audit report                                       审计报告 >=.3Vydi1  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 z|\n^ZK=  
audit report with a qualified opinion                 有保留意见的审计报告 FW{K[km^P  
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 n+nZ;GJ5d  
audit reporting stage                                 审计报告阶段 ]0W64cuT  
audit responsibility                                   审计责任 kU.@HJ[@j  
audit results                                      审计结果 .bj:tmz  
audit risk                                          审计风险 &2I8!Ia  
audit sampling                                          审计抽样 zV(aw~CbZ  
audit sampling techniques                         审计抽样方法，审计抽样技术 8]rObT9>  
audit strategies                                  审计策略 G#A6< e/  
audit summary                                         审计总结，审计小结 vJS}_j]_@  
audit team                                         审计小组 \r [@A3O  
audit test                                    审计测试 d]N_<@tx9  
audit trail                                          审计轨迹 8q; aCtei  
audit work                                        审计工作 kO$n0y5e  
audit working paper                                 审计工作底稿 *p9k> )'J  
audited financial statement                        审计会计报表，已审计财务报表 \C4wWh-A  
Auditing Guidelines (the～)                      审计规范指南 '%o^#gJp  
auditing standards                             审计准则 ,Z} ST|$u  
audit-oriented working paper                          (审计)业务类工作底稿 W_,7hvE?"H  
authorisation                                     授权 k"%sdYkb!  
authorisation of transaction                       交易的授权 k;)mc+ ~+  
availability                                         可获得性 6~x
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balance                                      余额；差额；平衡 '`f+QP=`  
balance sheet                                    资产负债表 ($W%&(:/  
bank                                                 银行 [jrfh>v  
bank account                                    银行账户，银行户头 ]'$:Y  
bank statement                                 银行对账单 -)R =p"-w  
barter transaction                              易货交易，以物换物交易 15yiDI o  
basis of audit                                    审计依据 l}&2A*c.  
basis of preparation                                (会计报表的)编制基础 COmu.'%*  
book of account                               账目，账簿 34nfL: y  
borrowing                                         借款，贷款，借债 S(CVkCP  
branch                                              分支，分支机构，分店 $`lm]} {&  
brought forward                                (账户余额等的)承上年，承上期，承上页
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budget                                              预算 iSg0X8J)  
building                                      建筑物；大楼 $: |`DCC  
business conditions                                  业务情况，经营情况 Ge7B%p8  
business licence                               (企业等的)营业执照 mIqm/5  
business relation                                业务关系 g:GywXW  
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