[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 Bm+Ca:p%  
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审计词汇英汉对照
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ability to continue as a going concern               持续经营能力 [-VIojs+u  
acceptability                                     可接受性，可接受程度 nPUD6<bF  
acceptable level of detection risk                     检查风险的可接受水平 f7&9IW`7F^  
acceptance of engagement                       接受委托 #j)"#1IE2W  
accepting the engagement for the first time              首次接受委托 D"&Sd@a{  
access to asset                                         对资产的接触 )Cd.1X8  
according to                                     根据，依据，依照 -]Q\G  
account balance                                账户余额 dQy K4T  
account for                                       对……进行会计处理，核算；解释 %RzCJxT
 
accounting                                        会计，会计学 ;KT5qiqYH  
accounting advisory serve                        会计咨询服务 yV*4|EkvW  
accounting firm                                 会计师事务所 f'TEua_`  
accounting information                      会计信息，会计资料 _7'5IA  
accounting period                             会计期间 P[tYu:  
accounting policies                                   会计政策 Yw_!40`  
accounting professional bodies                 会计职业组织，会计职业团体 x7/";L>  
accounting records                                   会计记录 ]D,\(|  
accounting responsibility                           会计责任 P+DIo7VTX  
accounting service                             会计服务 Yh;A)Np  
accounting standards                                会计准则 iWIq~t*,H]  
Accounting Standards for Business Enterprises       企业会计准则 i ;^Ya  
accounting system                             会计系统 9T0g%&  
accounting treatment                                会计处理 i:1 @ vo  
accuracy                                    准确性，精确性 e(Rbq8D  
additional audit procedures                      追加审计程序 0e1-ZP CDj  
addressee                                         收件人，收信人 ]`M2Kwp  
Administration of State-owned Assets  (the～)     国有资产管理局 \J;_%-Z  
administrative laws and regulations                 行政法规 9+3 VK  
adverse impact                                 不利影响，负面影响 e0hY   
adverse opinion                                反对意见 6w[EJ;=p_  
advisory group                                  咨询组，顾问组 'UM *7  
agency fee                                        代理费，代理费用 } 
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aggregate                                          总计，合计为…… m~uT8R#$  
alternation of document and record                 变造文件和记录 K|I<kA~!H  
alternative audit procedures                      替代审计程序，备选审计程序 %*#+(A"V  
amend                                              修改，修订 >T-4!ZvS\j  
amortisation                                      摊销 /i# ";~sO  
analytical capacity                             分析能力 t(jE9t|2e6  
analytical procedures                               分析性程序 Y(R.<LtY  
annual financial statements                        年度会计报表，年度财务报表 F6aC'<#/  
appendix                                          附录，附表 ?$l|];m)-  
applicable                                         适用的 8e1Z:axn0  
applicable laws and regulations                 适用的法规 Fm*npK
 
application systems                                  应用系统 !s:e  
apply consistently                              一贯地执行，一贯地实施 Hz)i.
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appropriate                                       适当的，合适的； F~eY'~&H}  
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appropriate authorization                          适当的授权 _n_()at)  
appropriateness of audit evidence                    审计证据的适当性 r-.>3J  
approval                                    批准，核准 7VL|\^Y`q  
assertion                                    (会计报表上的)认定；确认 +wxsAGy_j  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 5lM2nhlf'b  
asset                                                 资产，财产 pTXF^:8  
asset restructuring                             资产重组 J_?v=dW`  
assignment of duties                                 职责的划分 B9Hib1<8  
assistant                                     助理，助理人员 @w`wJ*I4,  
associated company                                 联属公司，联营公司 9Vo*AK'&U  
association                                        联合，结合；协会，社团 B{*{9!(l9  
assumption                                       假设，假定 *"OUwEla  
at a given date                                         在某一特定时日 2=/-,kOL_  
attestation                                         鉴证，公证 <'N :K@Cs  
attestation service                             鉴证服务 ]qxl^Himq  
audit adjustment                                审计调整 "c|Rpzs[  
audit areas                                        审计领域 MpBdke$  
audit conclusion                                审计结论 %"eR0Lj+zq  
audit effectiveness                             审计效果 i1!1'T8  
audit efficiency                                  审计效率 9bspf {  
audit engagement letter                      审计业务约定书 LD1&8kJ*l  
audit evidence                                          审计证据 s^K2,D]P  
audit fee                                    审计费 t"Ah]sD  
audit files                                          审计档案 ~?FhQd\Q  
audit findings                                     审计中发现的事项 )BvMFwQG  
audit implementation stage                        审计实施阶段 g5lb3`a3  
audit mark                                        审计标识 `G_~zt/  
audit materiality                                 审计重要性 G]4Ca5;Z!N  
audit method                                     审计方法
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audit objective                                         审计目标，审计目的 -J8Hsqf@  
audit of financial statements                      会计报表审计，财务报表审计 k5Fj"
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audit opinion                                     审计意见 D:f=Z?L)>  
audit period                                      被审计期间，被审计年度 S0QLM)  
audit plan                                          审计计划 &*%x]fQ@  
audit planning                                    编制审计计划，制定审计计划，审计计划 wjD<"p;P  
audit planning stage                                  审计计划阶段 Fxc_s/^=t  
audit procedure                                审计程序 
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audit programme                               审计程序表，具体审计计划 y.c6r> }  
audit report                                       审计报告 D>-r `  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 N9-7YQ`D  
audit report with a qualified opinion                 有保留意见的审计报告 oLh ,F"nB  
audit report with an adverse opinion                否定意见的审计报告 \2e^
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audit report with dual dates                      双重日期审计报告 ".N+n M~  
audit reporting stage                                 审计报告阶段 ,
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audit responsibility                                   审计责任 "~^0  
audit results                                      审计结果 "ayV8{m^3  
audit risk                                          审计风险 I<ohh`.  
audit sampling                                          审计抽样 vg1JN"S[  
audit sampling techniques                         审计抽样方法，审计抽样技术 owQ,op#  
audit strategies                                  审计策略 XUA @f*  
audit summary                                         审计总结，审计小结 6#!CBY^{  
audit team                                         审计小组 #79[Qtkrhm  
audit test                                    审计测试 5a$EXV  
audit trail                                          审计轨迹 V5z2.} 'o-  
audit work                                        审计工作 w2'q9pB+  
audit working paper                                 审计工作底稿 >%om[]0E  
audited financial statement                        审计会计报表，已审计财务报表 O~6%Iz`  
Auditing Guidelines (the～)                      审计规范指南 h]s~w  
auditing standards                             审计准则 &UOxS W  
audit-oriented working paper                          (审计)业务类工作底稿 4P k%+l  
authorisation                                     授权 (8)9S6  
authorisation of transaction                       交易的授权 _eOC,J<-~  
availability                                         可获得性 HFZ'xp|3dn  
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balance                                      余额；差额；平衡 :sJ7Wok6~  
balance sheet                                    资产负债表 gS5MoW1  
bank                                                 银行 <D~hhGb  
bank account                                    银行账户，银行户头 A5TSbW']+5  
bank statement                                 银行对账单 O573AA  
barter transaction                              易货交易，以物换物交易 G rp{ .  
basis of audit                                    审计依据 .R)P |@z L  
basis of preparation                                (会计报表的)编制基础 _&BK4?H@b  
book of account                               账目，账簿 "TZY)\{L  
borrowing                                         借款，贷款，借债 CTRUr"  
branch                                              分支，分支机构，分店 i[IFD]Xy!j  
brought forward                                (账户余额等的)承上年，承上期，承上页 SL-2^\R  
budget                                              预算 H.ksI;,  
building                                      建筑物；大楼 EXCE^ Vw  
business conditions                                  业务情况，经营情况 A-T-4I  
business licence                               (企业等的)营业执照 JM|HnyI  
business relation                                业务关系 $t):r@L  
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