[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 dn42'(p@G  
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审计词汇英汉对照 9" B;o  
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ability to continue as a going concern               持续经营能力 >U4bK ^/Bp  
acceptability                                     可接受性，可接受程度 #sv}%oV,F  
acceptable level of detection risk                     检查风险的可接受水平 1UrkDz?X  
acceptance of engagement                       接受委托 rniL+/-uU  
accepting the engagement for the first time              首次接受委托 w}07u5
 
access to asset                                         对资产的接触 b=WkRj  
according to                                     根据，依据，依照 Zcc7 7dRA  
account balance                                账户余额 $'#}f?  
account for                                       对……进行会计处理，核算；解释 %%wngiz\  
accounting                                        会计，会计学 7n;a_Z0s$  
accounting advisory serve                        会计咨询服务 l.}gWN9-  
accounting firm                                 会计师事务所 T I ZkN6  
accounting information                      会计信息，会计资料 l9y%@7  
accounting period                             会计期间 slr>6o%W`  
accounting policies                                   会计政策 ">fRM=fl  
accounting professional bodies                 会计职业组织，会计职业团体 <X1[j9Qtv0  
accounting records                                   会计记录 \j we  
accounting responsibility                           会计责任 kY4h-oZ  
accounting service                             会计服务 !+UXu]kA  
accounting standards                                会计准则 >A6PH*x  
Accounting Standards for Business Enterprises       企业会计准则 NLgeBLB  
accounting system                             会计系统 C<^ S$  
accounting treatment                                会计处理
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accuracy                                    准确性，精确性 vKkvB;F41  
additional audit procedures                      追加审计程序 F?y C=  
addressee                                         收件人，收信人 F
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Administration of State-owned Assets  (the～)     国有资产管理局 5':j=KQE_  
administrative laws and regulations                 行政法规 q7rX4-G$  
adverse impact                                 不利影响，负面影响 hSh^A5 /  
adverse opinion                                反对意见 $'a]l R  
advisory group                                  咨询组，顾问组 3] U/^f3  
agency fee                                        代理费，代理费用 t#]VR7]  
aggregate                                          总计，合计为…… `\BBdQ#bH  
alternation of document and record                 变造文件和记录 AMK3I`=8WO  
alternative audit procedures                      替代审计程序，备选审计程序 k5 )IBO  
amend                                              修改，修订 '@QK<!%,  
amortisation                                      摊销 "(+aWvb  
analytical capacity                             分析能力 \/y&l\ k)  
analytical procedures                               分析性程序 B,4GxoX`  
annual financial statements                        年度会计报表，年度财务报表 7tY~8gQel  
appendix                                          附录，附表 t $Ua&w  
applicable                                         适用的 :3}K $  
applicable laws and regulations                 适用的法规 <&t[E0mU  
application systems                                  应用系统 yN}<l%  
apply consistently                              一贯地执行，一贯地实施 4)N~*+~\h  
appropriate                                       适当的，合适的； ].gC9@C:$i  
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appropriate authorization                          适当的授权 P\ 2Bx *e  
appropriateness of audit evidence                    审计证据的适当性 ! <>`G0  
approval                                    批准，核准 _p+q)#.W  
assertion                                    (会计报表上的)认定；确认 23zR0z(L  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 &#]||T-  
asset                                                 资产，财产 .Ag)/Xm(?  
asset restructuring                             资产重组 q1%xk
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assignment of duties                                 职责的划分 V Z60  
assistant                                     助理，助理人员 @Z
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associated company                                 联属公司，联营公司 3\P/4GK)  
association                                        联合，结合；协会，社团 V}G;oz&>)  
assumption                                       假设，假定 g aXF3v*j  
at a given date                                         在某一特定时日 9Bu=8P?  
attestation                                         鉴证，公证 bgmOX&`G  
attestation service                             鉴证服务 Cz4l  
audit adjustment                                审计调整 T!5g:;~y >  
audit areas                                        审计领域 q +c~Bd  
audit conclusion                                审计结论 )|S!k\^A  
audit effectiveness                             审计效果 7I6& *I  
audit efficiency                                  审计效率 sJLJVSv8c  
audit engagement letter                      审计业务约定书 !=+hU/e  
audit evidence                                          审计证据 \88IFE  
audit fee                                    审计费 MCfDR#a  
audit files                                          审计档案 {E>(%v D  
audit findings                                     审计中发现的事项 }Ot2; T  
audit implementation stage                        审计实施阶段 XZPq4(,9}  
audit mark                                        审计标识 Uw>g^[V;  
audit materiality                                 审计重要性 2wZyUB;  
audit method                                     审计方法 fAeq(tI=  
audit objective                                         审计目标，审计目的 _d3/="=  
audit of financial statements                      会计报表审计，财务报表审计 *IC9))PGJ  
audit opinion                                     审计意见 uacVF[9|W  
audit period                                      被审计期间，被审计年度 x$V[xX  
audit plan                                          审计计划 zeHs5P8}r  
audit planning                                    编制审计计划，制定审计计划，审计计划 |Iq\ZX%q  
audit planning stage                                  审计计划阶段 mv9@Az9  
audit procedure                                审计程序 7ZpU -':  
audit programme                               审计程序表，具体审计计划 -M?s<R [&  
audit report                                       审计报告 <F5x}i~(C  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 e%&/K7I"?  
audit report with a qualified opinion                 有保留意见的审计报告 q^kOyA.  
audit report with an adverse opinion                否定意见的审计报告 -B#>Jn#F  
audit report with dual dates                      双重日期审计报告 ?-PW
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audit reporting stage                                 审计报告阶段 3sBu`R*hk  
audit responsibility                                   审计责任 ;jpsH?3g
 
audit results                                      审计结果 J$i5A9IUr  
audit risk                                          审计风险 >PiEu->P,  
audit sampling                                          审计抽样 :mz6*0qW  
audit sampling techniques                         审计抽样方法，审计抽样技术 {= l9{K`~  
audit strategies                                  审计策略 Ps7Bt(/  
audit summary                                         审计总结，审计小结 rc]`PV  
audit team                                         审计小组 Zo36jSrCL  
audit test                                    审计测试 l8ZzKb-  
audit trail                                          审计轨迹 FDO$(&  
audit work                                        审计工作 {3=]cLtt  
audit working paper                                 审计工作底稿 Ea[K$NC)#  
audited financial statement                        审计会计报表，已审计财务报表 ukRbSJ5a5  
Auditing Guidelines (the～)                      审计规范指南 @Vac!A??:  
auditing standards                             审计准则 ,Tc598D  
audit-oriented working paper                          (审计)业务类工作底稿 C)`y<O  
authorisation                                     授权 WMd5Y`
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authorisation of transaction                       交易的授权 SdBo sB3v>  
availability                                         可获得性 `G^MTDp?L+  
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balance                                      余额；差额；平衡 ojZvgF
 
balance sheet                                    资产负债表 ( RCQbI  
bank                                                 银行 2_lb+@[W  
bank account                                    银行账户，银行户头 |cCrLa2*-  
bank statement                                 银行对账单 Kr|9??`0E  
barter transaction                              易货交易，以物换物交易 8DP] C9  
basis of audit                                    审计依据 Kr'5iFK7  
basis of preparation                                (会计报表的)编制基础 rXlJ
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book of account                               账目，账簿 jO# 5ZhG  
borrowing                                         借款，贷款，借债 Qyoly"b
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branch                                              分支，分支机构，分店 zDO`w0N  
brought forward                                (账户余额等的)承上年，承上期，承上页 @'{ m-?*  
budget                                              预算 }_L,Xg:I  
building                                      建筑物；大楼 ACcxQK}  
business conditions                                  业务情况，经营情况 A296f(  
business licence                               (企业等的)营业执照 & c)n\x*  
business relation                                业务关系 Dy_Za.N2  
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