[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 Os1(28rl  
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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 t{K1ht$[:  
acceptability                                     可接受性，可接受程度 ]#[R^t  
acceptable level of detection risk                     检查风险的可接受水平 ;^FV  
acceptance of engagement                       接受委托 :nw4K(:f  
accepting the engagement for the first time              首次接受委托 ?!-2G  
access to asset                                         对资产的接触 b07 MTDFH7  
according to                                     根据，依据，依照 69 ,;=  
account balance                                账户余额 t1.5hsp  
account for                                       对……进行会计处理，核算；解释 A=|&N%lP'  
accounting                                        会计，会计学 ?+b )=Z  
accounting advisory serve                        会计咨询服务
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accounting firm                                 会计师事务所 0=&Hm).  
accounting information                      会计信息，会计资料 <$HP"f+<S5  
accounting period                             会计期间 \ey3i(
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accounting policies                                   会计政策 Uw][U  
accounting professional bodies                 会计职业组织，会计职业团体 U)+Yh  
accounting records                                   会计记录 UMw1&"0:  
accounting responsibility                           会计责任 ; eq^m,oz  
accounting service                             会计服务 >t O(S  
accounting standards                                会计准则
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Accounting Standards for Business Enterprises       企业会计准则 kL,AY-Iu{@  
accounting system                             会计系统 6`{Y#2T  
accounting treatment                                会计处理 !["WnF{5eC  
accuracy                                    准确性，精确性 Qg9 N?e{z  
additional audit procedures                      追加审计程序 N/mTG2'<  
addressee                                         收件人，收信人 c ++tk4  
Administration of State-owned Assets  (the～)     国有资产管理局 qv=i eU  
administrative laws and regulations                 行政法规 a4L8MgF&$-  
adverse impact                                 不利影响，负面影响 *^Wx=#w$V  
adverse opinion                                反对意见 ED @9,W0  
advisory group                                  咨询组，顾问组 $AUC#<*C  
agency fee                                        代理费，代理费用 BD9W-mF  
aggregate                                          总计，合计为…… +PY LKyS>  
alternation of document and record                 变造文件和记录 uG2Hzav  
alternative audit procedures                      替代审计程序，备选审计程序 WeE>4>^  
amend                                              修改，修订 z' MOuz~Y  
amortisation                                      摊销 )avli@W-3j  
analytical capacity                             分析能力 TB4|dj-%  
analytical procedures                               分析性程序 4E}/{1  
annual financial statements                        年度会计报表，年度财务报表 }i./,  
appendix                                          附录，附表 kA{[k  
applicable                                         适用的 \L(~50{(  
applicable laws and regulations                 适用的法规 cRK1JxU
 
application systems                                  应用系统 G0|j3y9$  
apply consistently                              一贯地执行，一贯地实施 B3]q*ERAo  
appropriate                                       适当的，合适的； a8FC#kfq  
征用，挪用 egxh  
appropriate authorization                          适当的授权 u!];RHOp|  
appropriateness of audit evidence                    审计证据的适当性 lh&Q{t(+8  
approval                                    批准，核准 &%}6&PWi  
assertion                                    (会计报表上的)认定；确认 (qnzz!s  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 34Q l7LQp[  
asset                                                 资产，财产 &[}bHX/  
asset restructuring                             资产重组 @S yGj#  
assignment of duties                                 职责的划分 Zx7Y ,0  
assistant                                     助理，助理人员 Ua)ARi %  
associated company                                 联属公司，联营公司 { ,qm=Xjq  
association                                        联合，结合；协会，社团 c%yhODq/  
assumption                                       假设，假定 ?` ,<l#sj  
at a given date                                         在某一特定时日 "m.jcKt  
attestation                                         鉴证，公证 Jc"xH~,  
attestation service                             鉴证服务 (4LXoNT  
audit adjustment                                审计调整 Lf{9=;  
audit areas                                        审计领域 h W6og)x  
audit conclusion                                审计结论 0 Ji>drn  
audit effectiveness                             审计效果 K>Dn#"{Y  
audit efficiency                                  审计效率 Fx*iAH\e  
audit engagement letter                      审计业务约定书 K2<"O qp_W  
audit evidence                                          审计证据 1~Zmc1]  
audit fee                                    审计费 0qqk:h  
audit files                                          审计档案 +hI:5(_  
audit findings                                     审计中发现的事项 w xKlBx7  
audit implementation stage                        审计实施阶段 A'HFpsa  
audit mark                                        审计标识 YD_hg#=n  
audit materiality                                 审计重要性 [QEV6S]  
audit method                                     审计方法 oW3j|V  
audit objective                                         审计目标，审计目的 X]d;x/2  
audit of financial statements                      会计报表审计，财务报表审计 oOlqlv  
audit opinion                                     审计意见 GuPxN}n 5  
audit period                                      被审计期间，被审计年度 $8vZi B!"  
audit plan                                          审计计划 9AO`Zk{/Ez  
audit planning                                    编制审计计划，制定审计计划，审计计划 HjAhz  
audit planning stage                                  审计计划阶段 a,i k=g  
audit procedure                                审计程序 ~v"4;A6  
audit programme                               审计程序表，具体审计计划 ,c<&)6FU]  
audit report                                       审计报告 6e0tA()F  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Jd?N5.  
audit report with a qualified opinion                 有保留意见的审计报告 M?l/_!QB  
audit report with an adverse opinion                否定意见的审计报告 +e}v)N  
audit report with dual dates                      双重日期审计报告 Z:9xf:g*  
audit reporting stage                                 审计报告阶段 v1h\ 6r'  
audit responsibility                                   审计责任 )voJq\Y)%  
audit results                                      审计结果 t%Sgw%f  
audit risk                                          审计风险 .\XFhOsa  
audit sampling                                          审计抽样 f]%:.N~1w  
audit sampling techniques                         审计抽样方法，审计抽样技术 ]r|sU.Vl  
audit strategies                                  审计策略 2o2jDQ|7  
audit summary                                         审计总结，审计小结 yNCd} 4Ym5  
audit team                                         审计小组 BdBwfH%:  
audit test                                    审计测试 |LhVANz  
audit trail                                          审计轨迹 fUj[E0yOF  
audit work                                        审计工作 n@|5PI"bx  
audit working paper                                 审计工作底稿 0z&]imU  
audited financial statement                        审计会计报表，已审计财务报表 )#S;H$@$  
Auditing Guidelines (the～)                      审计规范指南 O(x1Ja,&  
auditing standards                             审计准则 c\A 4-08  
audit-oriented working paper                          (审计)业务类工作底稿 C.qNBl*  
authorisation                                     授权 q:h7Jik  
authorisation of transaction                       交易的授权  ac  
availability                                         可获得性 w5fVug/;P  
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balance                                      余额；差额；平衡 !r\u,l^
  
balance sheet                                    资产负债表 b y07l5
 
bank                                                 银行 t5O '7x  
bank account                                    银行账户，银行户头 s0r::yO  
bank statement                                 银行对账单 B&:9uPRzZ  
barter transaction                              易货交易，以物换物交易 eX)'C>4W  
basis of audit                                    审计依据 k
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basis of preparation                                (会计报表的)编制基础 tb$I8T  
book of account                               账目，账簿 `Iwl\x[A  
borrowing                                         借款，贷款，借债 M%&1j >d  
branch                                              分支，分支机构，分店 &/dYJv$[9  
brought forward                                (账户余额等的)承上年，承上期，承上页 6%yt" XmT  
budget                                              预算  +_E^E  
building                                      建筑物；大楼 75v7w  
business conditions                                  业务情况，经营情况 an q1zH  
business licence                               (企业等的)营业执照 p^.qwP\P  
business relation                                业务关系 X$r5KJU
 
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