[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 No*[@D]g  
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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 #tA/)Jvi  
acceptability                                     可接受性，可接受程度 @]Lu"h#u=  
acceptable level of detection risk                     检查风险的可接受水平 a`>H69(bU  
acceptance of engagement                       接受委托 d-TpY*v  
accepting the engagement for the first time              首次接受委托 -! ^D8^s  
access to asset                                         对资产的接触 ]AX3ov6z9;  
according to                                     根据，依据，依照 Pk;YM}  
account balance                                账户余额 `Ay:;I  
account for                                       对……进行会计处理，核算；解释 pk0{*Z?@  
accounting                                        会计，会计学 $dG:29w  
accounting advisory serve                        会计咨询服务 @4n>I+6*&  
accounting firm                                 会计师事务所 WWATG=  
accounting information                      会计信息，会计资料 ;RYIc0%  
accounting period                             会计期间 BlqISyrY  
accounting policies                                   会计政策 gj I>tz}  
accounting professional bodies                 会计职业组织，会计职业团体 ;*0?C' h=  
accounting records                                   会计记录 } 
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accounting responsibility                           会计责任 oXUb_/  
accounting service                             会计服务 <LN
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accounting standards                                会计准则 6"R'z#{OF  
Accounting Standards for Business Enterprises       企业会计准则 fElFyO
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accounting system                             会计系统 YL
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accounting treatment                                会计处理 9*r^1PRc  
accuracy                                    准确性，精确性 lSc=c-iOv  
additional audit procedures                      追加审计程序 kT:I.,N   
addressee                                         收件人，收信人 :[7O=[pk  
Administration of State-owned Assets  (the～)     国有资产管理局 KD?b|y@  
administrative laws and regulations                 行政法规 W2'!P c,W  
adverse impact                                 不利影响，负面影响  K
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adverse opinion                                反对意见 /Q _Dd  
advisory group                                  咨询组，顾问组 [v\m)5  
agency fee                                        代理费，代理费用 ?:G 3U\M  
aggregate                                          总计，合计为…… $tej~xZK  
alternation of document and record                 变造文件和记录 4]6-)RHFB  
alternative audit procedures                      替代审计程序，备选审计程序 YrV@k*O*  
amend                                              修改，修订 na"!"C s3  
amortisation                                      摊销 'gHg&E9E&  
analytical capacity                             分析能力 pTXF^:8  
analytical procedures                               分析性程序 @0d"^  
annual financial statements                        年度会计报表，年度财务报表 
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appendix                                          附录，附表  Nd&UWk^  
applicable                                         适用的 U_l9CZ  
applicable laws and regulations                 适用的法规 3R0ioi 7  
application systems                                  应用系统 m xqY  
apply consistently                              一贯地执行，一贯地实施 {Wu[e,p  
appropriate                                       适当的，合适的； Q<gUu^rq  
征用，挪用 >H ?k0M`L  
appropriate authorization                          适当的授权 %"eR0Lj+zq  
appropriateness of audit evidence                    审计证据的适当性 i1!1'T8  
approval                                    批准，核准
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assertion                                    (会计报表上的)认定；确认 &BRa5`  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 kDI?v6y5  
asset                                                 资产，财产 tym:C7v%~  
asset restructuring                             资产重组 -$DfnAh  
assignment of duties                                 职责的划分 cvG*p||  
assistant                                     助理，助理人员 H2+b3y-1a]  
associated company                                 联属公司，联营公司 *0to,$ n  
association                                        联合，结合；协会，社团 E&eY79  
assumption                                       假设，假定 om2N*W.gk  
at a given date                                         在某一特定时日 Y~e)3e  
attestation                                         鉴证，公证 Fj]06~u  
attestation service                             鉴证服务 ~f[ Y;  
audit adjustment                                审计调整 @Z2np{X:  
audit areas                                        审计领域 >0W P:-\*  
audit conclusion                                审计结论 p4*L}Q  
audit effectiveness                             审计效果 =/`]lY&  
audit efficiency                                  审计效率 G!;PV^6x  
audit engagement letter                      审计业务约定书 g,rmGu3v  
audit evidence                                          审计证据 OF+4Mq  
audit fee                                    审计费 ~> Q9  
audit files                                          审计档案 h<TZJCt  
audit findings                                     审计中发现的事项 q\~ #g.}  
audit implementation stage                        审计实施阶段 W\NC3]  
audit mark                                        审计标识 `$S&:Q,  
audit materiality                                 审计重要性 >6HGh#0(p  
audit method                                     审计方法 b^Re947{g  
audit objective                                         审计目标，审计目的 "ayV8{m^3  
audit of financial statements                      会计报表审计，财务报表审计 I<ohh`.  
audit opinion                                     审计意见 vg1JN"S[  
audit period                                      被审计期间，被审计年度 b
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audit plan                                          审计计划 b5LToy:  
audit planning                                    编制审计计划，制定审计计划，审计计划 7J!s"|VS  
audit planning stage                                  审计计划阶段 KE@+I.x  
audit procedure                                审计程序 ^9:`D@Z+  
audit programme                               审计程序表，具体审计计划 L*tfYonq  
audit report                                       审计报告 U/^#nU.,  
audit report with a disclaimer of opinion           拒绝表示意见审计报告
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audit report with a qualified opinion                 有保留意见的审计报告 ; B yt'S  
audit report with an adverse opinion                否定意见的审计报告 tP7<WGHd/  
audit report with dual dates                      双重日期审计报告 PPr Pj^%z=  
audit reporting stage                                 审计报告阶段 >Vjn]V5y  
audit responsibility                                   审计责任 .JXEw%I@  
audit results                                      审计结果 ,1#? 0q  
audit risk                                          审计风险 T7.Iqw3p  
audit sampling                                          审计抽样 H8FvI"J  
audit sampling techniques                         审计抽样方法，审计抽样技术 ]i$y;]f  
audit strategies                                  审计策略 Y~85Z0l  
audit summary                                         审计总结，审计小结 IBo  
audit team                                         审计小组 gTXpaB<  
audit test                                    审计测试 M|mfkIk0MB  
audit trail                                          审计轨迹 _huJ*W7lR  
audit work                                        审计工作 TZ5TkE;1  
audit working paper                                 审计工作底稿 e
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audited financial statement                        审计会计报表，已审计财务报表 YHQ]]#'  
Auditing Guidelines (the～)                      审计规范指南 YM:sLeQ~c  
auditing standards                             审计准则 l
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audit-oriented working paper                          (审计)业务类工作底稿 C$TU TS  
authorisation                                     授权 HS/.H,X  
authorisation of transaction                       交易的授权 mn?F;=qE  
availability                                         可获得性 A-T-4I  
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balance                                      余额；差额；平衡 _d5:Y  
balance sheet                                    资产负债表 <VKJ+  
bank                                                 银行 MmN{f~Kq9  
bank account                                    银行账户，银行户头 eTvWkpK+  
bank statement                                 银行对账单 Lz.khE<  
barter transaction                              易货交易，以物换物交易 0BlEt1e2T  
basis of audit                                    审计依据 7,+eG">0  
basis of preparation                                (会计报表的)编制基础 W
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book of account                               账目，账簿 E5n7 <
 
borrowing                                         借款，贷款，借债 6I +0@,I  
branch                                              分支，分支机构，分店 {x_.QWe5  
brought forward                                (账户余额等的)承上年，承上期，承上页 E(4c&  
budget                                              预算 .Rk8qR B  
building                                      建筑物；大楼 /=m A VA  
business conditions                                  业务情况，经营情况 z/1
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business licence                               (企业等的)营业执照 :}zyd;Rc  
business relation                                业务关系 z_$c_J  
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