[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 pDu~84!])  
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审计词汇英汉对照 9J<KR#M  
   
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ability to continue as a going concern               持续经营能力 A
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acceptability                                     可接受性，可接受程度 <-
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acceptable level of detection risk                     检查风险的可接受水平 $XJe)  
acceptance of engagement                       接受委托 p0-\G6  
accepting the engagement for the first time              首次接受委托 )sW1a  
access to asset                                         对资产的接触 VRD2e ,K  
according to                                     根据，依据，依照 $u>^A<TBN  
account balance                                账户余额 YyI|^f8C  
account for                                       对……进行会计处理，核算；解释 F C(m)S2  
accounting                                        会计，会计学 )xi|BqQz  
accounting advisory serve                        会计咨询服务 Jg7IGU(dct  
accounting firm                                 会计师事务所 *G=n${'  
accounting information                      会计信息，会计资料 ~ejHA~QC  
accounting period                             会计期间 hj-M #a  
accounting policies                                   会计政策 4pF% G  
accounting professional bodies                 会计职业组织，会计职业团体 WC`<N4g|  
accounting records                                   会计记录 pxP7yJL`  
accounting responsibility                           会计责任 8,%y`tUn>u  
accounting service                             会计服务 r&^4L  
accounting standards                                会计准则 3B>!9:w~f  
Accounting Standards for Business Enterprises       企业会计准则 +^`c"qJo  
accounting system                             会计系统 Xc'yz 2B  
accounting treatment                                会计处理 ,"&vhgYU  
accuracy                                    准确性，精确性 (!;4Y82#  
additional audit procedures                      追加审计程序 z.7 UfLV9  
addressee                                         收件人，收信人 U,)+wZJ  
Administration of State-owned Assets  (the～)     国有资产管理局 J`\%'pEn  
administrative laws and regulations                 行政法规 4/HyO\?z5  
adverse impact                                 不利影响，负面影响 iHTxD1D+H  
adverse opinion                                反对意见 n}a# b%e  
advisory group                                  咨询组，顾问组 +-5CM0 *&  
agency fee                                        代理费，代理费用 GAQVeL1  
aggregate                                          总计，合计为…… 8^+Qn/b_%  
alternation of document and record                 变造文件和记录 SdN|-'qf  
alternative audit procedures                      替代审计程序，备选审计程序 Dj?95Z,r  
amend                                              修改，修订 ?"J5~_U
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amortisation                                      摊销 >:8GU f*  
analytical capacity                             分析能力 $vicxE~-E  
analytical procedures                               分析性程序 cJL>,Z<|%  
annual financial statements                        年度会计报表，年度财务报表 \\BblzGMR  
appendix                                          附录，附表 24 ]O0K  
applicable                                         适用的 Z#d_<e?  
applicable laws and regulations                 适用的法规 g (|p/%H  
application systems                                  应用系统 GT`:3L  
apply consistently                              一贯地执行，一贯地实施 =TU"B-*  
appropriate                                       适当的，合适的； c}$?k@=  
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appropriate authorization                          适当的授权 %WdAI,  
appropriateness of audit evidence                    审计证据的适当性 4_)@Nq  
approval                                    批准，核准 ;p)gTQa  
assertion                                    (会计报表上的)认定；确认 mR?OSeeB  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ."cC^og  
asset                                                 资产，财产 aZ- )w  
asset restructuring                             资产重组 !%sj-RMvG  
assignment of duties                                 职责的划分 ^+!!:J|ra  
assistant                                     助理，助理人员 Zn&X Uvdl  
associated company                                 联属公司，联营公司 ,253'53W)  
association                                        联合，结合；协会，社团 "rBo?%:  
assumption                                       假设，假定 -k")#1  
at a given date                                         在某一特定时日 ,}F{V>dhn  
attestation                                         鉴证，公证 Y[@$1{YS  
attestation service                             鉴证服务 H"].G^V\6  
audit adjustment                                审计调整 8+Oyhd*|  
audit areas                                        审计领域 bv-s}UP0  
audit conclusion                                审计结论 XoL9:s(m~  
audit effectiveness                             审计效果 %E,s*=j  
audit efficiency                                  审计效率 k oZqo
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audit engagement letter                      审计业务约定书 6E85mfFS  
audit evidence                                          审计证据 !/sXG\  
audit fee                                    审计费 u0Irf"Ab  
audit files                                          审计档案 vaS/WEY  
audit findings                                     审计中发现的事项 BPwFcT)i!(  
audit implementation stage                        审计实施阶段 utfD$8UI  
audit mark                                        审计标识 m<hR Lo  
audit materiality                                 审计重要性 t@.M;b8  
audit method                                     审计方法 e%u1O-*  
audit objective                                         审计目标，审计目的 ESL(Mf'  
audit of financial statements                      会计报表审计，财务报表审计 7P|GKN~  
audit opinion                                     审计意见 9g|o17  
audit period                                      被审计期间，被审计年度 K9:I8E<  
audit plan                                          审计计划 TlQu+w|  
audit planning                                    编制审计计划，制定审计计划，审计计划 1s"6  
audit planning stage                                  审计计划阶段 k[&+Iy  
audit procedure                                审计程序 #iJ+}EW _  
audit programme                               审计程序表，具体审计计划 f@]4udc e  
audit report                                       审计报告 lL/|{A|-j  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ULkjY1&  
audit report with a qualified opinion                 有保留意见的审计报告 uF/l,[0v  
audit report with an adverse opinion                否定意见的审计报告 m?`U;R[  
audit report with dual dates                      双重日期审计报告 | Rf4^vN  
audit reporting stage                                 审计报告阶段 LSs!U 3"  
audit responsibility                                   审计责任 S{XV{o  
audit results                                      审计结果 Rbm"Qz  
audit risk                                          审计风险 RbM`"wrZ  
audit sampling                                          审计抽样 5~5d%C^3k  
audit sampling techniques                         审计抽样方法，审计抽样技术 Dh*Uv,  
audit strategies                                  审计策略 ]*'V#;s  
audit summary                                         审计总结，审计小结 KD11<&4_x  
audit team                                         审计小组 c!d>6:
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audit test                                    审计测试 oQ{(7.e7)  
audit trail                                          审计轨迹 rd vq(\A  
audit work                                        审计工作 ou0(C`  
audit working paper                                 审计工作底稿 F]:@?}8R  
audited financial statement                        审计会计报表，已审计财务报表 82O#Fe q  
Auditing Guidelines (the～)                      审计规范指南 /=).)<&|R  
auditing standards                             审计准则 }'U"HHv  
audit-oriented working paper                          (审计)业务类工作底稿 FZ)_WaqGf  
authorisation                                     授权 / q*n*j  
authorisation of transaction                       交易的授权 :7 Ro9z8  
availability                                         可获得性
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balance                                      余额；差额；平衡
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balance sheet                                    资产负债表 ts af|xe  
bank                                                 银行 XT~!dq5  
bank account                                    银行账户，银行户头 vN=e 1\  
bank statement                                 银行对账单 .'.#bH9K  
barter transaction                              易货交易，以物换物交易 @)owj^sA  
basis of audit                                    审计依据 ?`#)JG,A7  
basis of preparation                                (会计报表的)编制基础 aY&He~  
book of account                               账目，账簿 (,z0 V+!  
borrowing                                         借款，贷款，借债 y9kydu#q  
branch                                              分支，分支机构，分店 ?fr -5&,  
brought forward                                (账户余额等的)承上年，承上期，承上页 Ou/JN+2A  
budget                                              预算 } Wx#"6  
building                                      建筑物；大楼 X458%)G!(K  
business conditions                                  业务情况，经营情况 }D02*s  
business licence                               (企业等的)营业执照 o&g-0!"  
business relation                                业务关系 E`]lr[  
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