[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 w0.#/6  
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审计词汇英汉对照 z*R"917  
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ability to continue as a going concern               持续经营能力 F|"NJ*o}  
acceptability                                     可接受性，可接受程度 wOOPuCw?  
acceptable level of detection risk                     检查风险的可接受水平 h;B'#$_  
acceptance of engagement                       接受委托 aB$Y5  
accepting the engagement for the first time              首次接受委托 !|}>Y  
access to asset                                         对资产的接触 vzVl2  
according to                                     根据，依据，依照 =7jkW (Q  
account balance                                账户余额 Wima=xYe\5  
account for                                       对……进行会计处理，核算；解释 wp@c;gK7  
accounting                                        会计，会计学 KsHMAp3  
accounting advisory serve                        会计咨询服务 }wiq?dr  
accounting firm                                 会计师事务所 M+ H$Jjcs  
accounting information                      会计信息，会计资料 DO0["O74  
accounting period                             会计期间 F<I-^BY)  
accounting policies                                   会计政策 H6~QSe0l  
accounting professional bodies                 会计职业组织，会计职业团体 J${wU@_%  
accounting records                                   会计记录 fc M~4yP?  
accounting responsibility                           会计责任 79i>@u%  
accounting service                             会计服务 Q@M,:0+cy  
accounting standards                                会计准则 l lQ<x  
Accounting Standards for Business Enterprises       企业会计准则 al^ yCoB  
accounting system                             会计系统 F35e/YfG  
accounting treatment                                会计处理 =EIsqk^*  
accuracy                                    准确性，精确性 h5Z%|J>;
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additional audit procedures                      追加审计程序 / ]I]  
addressee                                         收件人，收信人  Z3I<  
Administration of State-owned Assets  (the～)     国有资产管理局 x*_c'\F|  
administrative laws and regulations                 行政法规 D L$P  
adverse impact                                 不利影响，负面影响 Qz $1_vO  
adverse opinion                                反对意见 D,J's(wd  
advisory group                                  咨询组，顾问组 ny#7iz /  
agency fee                                        代理费，代理费用 n0EKNMO  
aggregate                                          总计，合计为…… xOS4J+'s@  
alternation of document and record                 变造文件和记录 ~
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alternative audit procedures                      替代审计程序，备选审计程序 1tD4I  
amend                                              修改，修订 "--rz;+K  
amortisation                                      摊销 VNPuOU=  
analytical capacity                             分析能力 AN^;~m^  
analytical procedures                               分析性程序 \n/_P
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annual financial statements                        年度会计报表，年度财务报表 Rk"_4zJk  
appendix                                          附录，附表 M34*$>bk  
applicable                                         适用的 {lq nn n3  
applicable laws and regulations                 适用的法规 fa$ Fo(.  
application systems                                  应用系统 9=hA#t.#  
apply consistently                              一贯地执行，一贯地实施 T8ZsuKio]  
appropriate                                       适当的，合适的； 96 C|R  
征用，挪用 8pPAEf  
appropriate authorization                          适当的授权 Bm^vKzp  
appropriateness of audit evidence                    审计证据的适当性 Mq6"7L  
approval                                    批准，核准 lS}5bcjR=k  
assertion                                    (会计报表上的)认定；确认 B:Msn)C~  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 n|{x\@VeF  
asset                                                 资产，财产 'os-+m@  
asset restructuring                             资产重组 }"_S;[{d  
assignment of duties                                 职责的划分 YsDn?pD@  
assistant                                     助理，助理人员 vk {dL'  
associated company                                 联属公司，联营公司 (2<0kqj%  
association                                        联合，结合；协会，社团 3dC8MKPq0  
assumption                                       假设，假定 uGgR@+7?Z  
at a given date                                         在某一特定时日 _ 57m] ;&  
attestation                                         鉴证，公证 hYF<Wn3L  
attestation service                             鉴证服务 ]W]Vkkg]  
audit adjustment                                审计调整 \Q]2Zq  
audit areas                                        审计领域 xpUaFb  
audit conclusion                                审计结论 e PlEd'Z  
audit effectiveness                             审计效果 o^gqpQv  
audit efficiency                                  审计效率 
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audit engagement letter                      审计业务约定书 nIXq2TzJ  
audit evidence                                          审计证据 *"4 OX yV  
audit fee                                    审计费 /G\-v2iD  
audit files                                          审计档案 O'o`

  
audit findings                                     审计中发现的事项 ,sXa{U  
audit implementation stage                        审计实施阶段 C S+6!F]  
audit mark                                        审计标识 =XyK/$  
audit materiality                                 审计重要性 !*N#}6Jd  
audit method                                     审计方法 ~[l2"@  
audit objective                                         审计目标，审计目的 OyFBM>6gh  
audit of financial statements                      会计报表审计，财务报表审计 |f.=Y~aY  
audit opinion                                     审计意见 CShVJ:u+K\  
audit period                                      被审计期间，被审计年度 5,;{<\c  
audit plan                                          审计计划 /1t(e. _  
audit planning                                    编制审计计划，制定审计计划，审计计划 qH$G_R#)8B  
audit planning stage                                  审计计划阶段 7*uG9iX  
audit procedure                                审计程序 GIt;Y  
audit programme                               审计程序表，具体审计计划 hG; NJx-=R  
audit report                                       审计报告 "wA3l%d[Y  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 c.,eIiL  
audit report with a qualified opinion                 有保留意见的审计报告 /6b(w=pk  
audit report with an adverse opinion                否定意见的审计报告 MiAXbo#\  
audit report with dual dates                      双重日期审计报告 \2pJ ]  
audit reporting stage                                 审计报告阶段 Yw4c`MyL  
audit responsibility                                   审计责任 lB.P   
audit results                                      审计结果 ]g!k'@  
audit risk                                          审计风险 ^o65sM  
audit sampling                                          审计抽样 NZmmO )p4  
audit sampling techniques                         审计抽样方法，审计抽样技术 (\>_{"*=  
audit strategies                                  审计策略 8kX3.X`  
audit summary                                         审计总结，审计小结 d8/lEm v[  
audit team                                         审计小组 &KX|gB'  
audit test                                    审计测试 M"ZP s   
audit trail                                          审计轨迹 /w`{]Ntgu  
audit work                                        审计工作 pNCk~OM  
audit working paper                                 审计工作底稿 rN8 ZQiJC  
audited financial statement                        审计会计报表，已审计财务报表 !G Z2|~f9  
Auditing Guidelines (the～)                      审计规范指南 D9+a"2|3<  
auditing standards                             审计准则 n-}.Yc  
audit-oriented working paper                          (审计)业务类工作底稿 Ds$FO}KD{  
authorisation                                     授权 A :0  
authorisation of transaction                       交易的授权 6t<~. 2'  
availability                                         可获得性 F;}?O==H;  
B a:7"F{D91  
balance                                      余额；差额；平衡 `N;u#z  
balance sheet                                    资产负债表 hQ#'_%:  
bank                                                 银行 "-9 0:"W  
bank account                                    银行账户，银行户头 JPS L-j  
bank statement                                 银行对账单 ^7vhize  
barter transaction                              易货交易，以物换物交易 #c./<<P5}  
basis of audit                                    审计依据 \bZbz/+D  
basis of preparation                                (会计报表的)编制基础 $BwWhR  
book of account                               账目，账簿 ;xXHSxa:=W  
borrowing                                         借款，贷款，借债 Y6W3WPs(  
branch                                              分支，分支机构，分店 u,*$n'l]  
brought forward                                (账户余额等的)承上年，承上期，承上页 JIjqGxR  
budget                                              预算 rKP" |+^  
building                                      建筑物；大楼 #$e ~o}(r  
business conditions                                  业务情况，经营情况 7a->"W  
business licence                               (企业等的)营业执照 76 #  
business relation                                业务关系 #<M
LW4P  
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