[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 U; pe:  
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ability to continue as a going concern               持续经营能力 T9?54r  
acceptability                                     可接受性，可接受程度 p,;mYms  
acceptable level of detection risk                     检查风险的可接受水平 [Tp%"f1  
acceptance of engagement                       接受委托 #9\THfb  
accepting the engagement for the first time              首次接受委托 4jGLAor|  
access to asset                                         对资产的接触 oNIFx5*Z  
according to                                     根据，依据，依照 s/t
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account balance                                账户余额 *T1~)z}j<  
account for                                       对……进行会计处理，核算；解释 W$'0Dc  
accounting                                        会计，会计学 # $~ oe"  
accounting advisory serve                        会计咨询服务 
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accounting firm                                 会计师事务所 I+
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accounting information                      会计信息，会计资料 |1Hc&  
accounting period                             会计期间 ,9\Sn n  
accounting policies                                   会计政策 1"YpO"Rh  
accounting professional bodies                 会计职业组织，会计职业团体 |
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accounting records                                   会计记录 /H)Br~ l  
accounting responsibility                           会计责任 qjAh6Q/E`
 
accounting service                             会计服务 4,~tl~FD  
accounting standards                                会计准则 )xt4Wk/  
Accounting Standards for Business Enterprises       企业会计准则 5un^yRMB-  
accounting system                             会计系统 mxp Y&Y  
accounting treatment                                会计处理 7$7n71o  
accuracy                                    准确性，精确性 ?Ht=[l=  
additional audit procedures                      追加审计程序 ,r`UBQ}?  
addressee                                         收件人，收信人 xA #H0?a]  
Administration of State-owned Assets  (the～)     国有资产管理局  :gf;}  
administrative laws and regulations                 行政法规 cDeZMsV  
adverse impact                                 不利影响，负面影响 [zh"x#AyI  
adverse opinion                                反对意见 /_*>d)  
advisory group                                  咨询组，顾问组 [PWL<t::c  
agency fee                                        代理费，代理费用 8TPN#"  
aggregate                                          总计，合计为…… L/i(KF{  
alternation of document and record                 变造文件和记录 eFFc9'o  
alternative audit procedures                      替代审计程序，备选审计程序 -DCa   
amend                                              修改，修订 TzKK;(GX  
amortisation                                      摊销 %K1")s  
analytical capacity                             分析能力 QDE$ E.a  
analytical procedures                               分析性程序 K5`Rk"s  
annual financial statements                        年度会计报表，年度财务报表 wz=z?AZW  
appendix                                          附录，附表 mCdgKr|n  
applicable                                         适用的 "U8S81'  
applicable laws and regulations                 适用的法规 ; )llt G  
application systems                                  应用系统 af'@h:  
apply consistently                              一贯地执行，一贯地实施 j
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appropriate                                       适当的，合适的； Uu'dv#4Iw  
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appropriate authorization                          适当的授权 fu]N""~  
appropriateness of audit evidence                    审计证据的适当性 h}&b+1{X  
approval                                    批准，核准 ;LMWNy4  
assertion                                    (会计报表上的)认定；确认 2f,2rW^ i  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 y LM"+.?pL  
asset                                                 资产，财产 tsv$r$Se  
asset restructuring                             资产重组 x_!ZycEa  
assignment of duties                                 职责的划分 @cv{rr  
assistant                                     助理，助理人员 XUSvhr$|  
associated company                                 联属公司，联营公司 h{_*oBa  
association                                        联合，结合；协会，社团 zOB=aG?/  
assumption                                       假设，假定 1*UNsEr  
at a given date                                         在某一特定时日 4!%F\c46  
attestation                                         鉴证，公证 sbS~N*{E  
attestation service                             鉴证服务 &leK}je [  
audit adjustment                                审计调整  CdZ BG  
audit areas                                        审计领域 RiR:69xwR*  
audit conclusion                                审计结论 cdTsRS;E  
audit effectiveness                             审计效果 s'u(B]E  
audit efficiency                                  审计效率 }V `mp  
audit engagement letter                      审计业务约定书 GEe`ZhG,  
audit evidence                                          审计证据 6rX_-Mm6w  
audit fee                                    审计费 DtF}QvA  
audit files                                          审计档案 TH?9< C-C  
audit findings                                     审计中发现的事项 =yXs?y"  
audit implementation stage                        审计实施阶段 2UadV_s+s  
audit mark                                        审计标识 L1#Ij#  
audit materiality                                 审计重要性 YZE.@Rz  
audit method                                     审计方法 H{(]9{  
audit objective                                         审计目标，审计目的 'q{733o  
audit of financial statements                      会计报表审计，财务报表审计 Em^(  
audit opinion                                     审计意见 CxF-Z7 '  
audit period                                      被审计期间，被审计年度 
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audit plan                                          审计计划 7r 0,> 3"  
audit planning                                    编制审计计划，制定审计计划，审计计划 n&Yk<  
audit planning stage                                  审计计划阶段 _*6v|Ed?  
audit procedure                                审计程序 :&w{\-0{  
audit programme                               审计程序表，具体审计计划 m,_d^  
audit report                                       审计报告 Q0cRH"!:  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 A6"Hk0Hf  
audit report with a qualified opinion                 有保留意见的审计报告 Ph,-sR  
audit report with an adverse opinion                否定意见的审计报告 #A<P6zJXR  
audit report with dual dates                      双重日期审计报告 %2l7Hmp4H  
audit reporting stage                                 审计报告阶段 ,k0r  
audit responsibility                                   审计责任 ~?Omy8#  
audit results                                      审计结果 z#
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audit risk                                          审计风险 G/?~\ }:s  
audit sampling                                          审计抽样 5VE2@Fn}  
audit sampling techniques                         审计抽样方法，审计抽样技术 .v\\Tq&"|  
audit strategies                                  审计策略 jC, FG'P  
audit summary                                         审计总结，审计小结 m{%t?w$Au  
audit team                                         审计小组 )TmtS SS  
audit test                                    审计测试 '0t-]NAc  
audit trail                                          审计轨迹 AuiFbRFi  
audit work                                        审计工作 0 P|&Pq&IH  
audit working paper                                 审计工作底稿 #kmh :P  
audited financial statement                        审计会计报表，已审计财务报表 :k,Q,B.I  
Auditing Guidelines (the～)                      审计规范指南 d- E4~)Qy  
auditing standards                             审计准则  oC|WBS  
audit-oriented working paper                          (审计)业务类工作底稿 \\4Eh2 Y  
authorisation                                     授权 TprtE.mP  
authorisation of transaction                       交易的授权 lmCZ8 j(FF  
availability                                         可获得性 Ufid%T'  
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balance                                      余额；差额；平衡 0$vj!-Mb^j  
balance sheet                                    资产负债表 Rf"Mr:^  
bank                                                 银行 4)1;0,tlG
 
bank account                                    银行账户，银行户头 }_OM$nzj  
bank statement                                 银行对账单 #-#NqX:  
barter transaction                              易货交易，以物换物交易 *nTU#U  
basis of audit                                    审计依据 %_M2N.n  
basis of preparation                                (会计报表的)编制基础 8v92N g7  
book of account                               账目，账簿 SU%DW46  
borrowing                                         借款，贷款，借债 _|{aC1Y!V  
branch                                              分支，分支机构，分店 ]!{y a8  
brought forward                                (账户余额等的)承上年，承上期，承上页 vS?odqi#n  
budget                                              预算 v."Dnl  
building                                      建筑物；大楼 >'=MH2;  
business conditions                                  业务情况，经营情况 " Ar*QJ0]  
business licence                               (企业等的)营业执照 [`_io>*g  
business relation                                业务关系 H7g< p"  
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