[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 bDh(;%=  
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审计词汇英汉对照 ~~E=E;9
  
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ability to continue as a going concern               持续经营能力 s#Y7*?Sm  
acceptability                                     可接受性，可接受程度 Uz8C!L ">C  
acceptable level of detection risk                     检查风险的可接受水平 /(L1!BPP9m  
acceptance of engagement                       接受委托 l:C0:m%  
accepting the engagement for the first time              首次接受委托 J0)WRn"h  
access to asset                                         对资产的接触 LZbHK.G=  
according to                                     根据，依据，依照 RX|&cY>  
account balance                                账户余额 xF>w r r  
account for                                       对……进行会计处理，核算；解释 bL#TR;*]  
accounting                                        会计，会计学 ba1QFzN  
accounting advisory serve                        会计咨询服务 [5#/&k{  
accounting firm                                 会计师事务所
b,V=B{(~  
accounting information                      会计信息，会计资料 'GO..m"G  
accounting period                             会计期间 ?\$/#zak  
accounting policies                                   会计政策 NOr*+N\  
accounting professional bodies                 会计职业组织，会计职业团体 IHMyP~{  
accounting records                                   会计记录 Iur} Z A
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accounting responsibility                           会计责任 J_Xf:Mz-  
accounting service                             会计服务 e ^&8x  
accounting standards                                会计准则 ]OUOL/J  
Accounting Standards for Business Enterprises       企业会计准则 PbH]K$mj{"  
accounting system                             会计系统  o|im  
accounting treatment                                会计处理 ] :#IZ0#  
accuracy                                    准确性，精确性 v2z
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additional audit procedures                      追加审计程序 ^/Y Aokj  
addressee                                         收件人，收信人 ! yUKNR  
Administration of State-owned Assets  (the～)     国有资产管理局 Nfvg[c  
administrative laws and regulations                 行政法规 jJnBwHp  
adverse impact                                 不利影响，负面影响 i-W2!;G  
adverse opinion                                反对意见 g2_df3Q  
advisory group                                  咨询组，顾问组 /[T8/7;_l  
agency fee                                        代理费，代理费用 9r*T3=u.S  
aggregate                                          总计，合计为…… @Oay$gP{T  
alternation of document and record                 变造文件和记录 No|{rYYKK  
alternative audit procedures                      替代审计程序，备选审计程序 5Rp2O4Z  
amend                                              修改，修订 9!C?2*>A P  
amortisation                                      摊销 3"%44'  
analytical capacity                             分析能力 e;3 (,  
analytical procedures                               分析性程序 ?
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annual financial statements                        年度会计报表，年度财务报表 /T(~T  
appendix                                          附录，附表 6Ky"4\e  
applicable                                         适用的 daNIP1Qn  
applicable laws and regulations                 适用的法规 #ms98pw%5  
application systems                                  应用系统 (3*Hl  
apply consistently                              一贯地执行，一贯地实施 / /rWc,c  
appropriate                                       适当的，合适的； nuA!Jln_  
征用，挪用 73`UTXvWU  
appropriate authorization                          适当的授权 7FFYSv,[:  
appropriateness of audit evidence                    审计证据的适当性 pQ\ [F  
approval                                    批准，核准 ]<= t  
assertion                                    (会计报表上的)认定；确认 bGa":|}F  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 =h!m/f^x  
asset                                                 资产，财产 Q;M\P/f  
asset restructuring                             资产重组 +rX,Sl`/  
assignment of duties                                 职责的划分 (#Aq*2Z.  
assistant                                     助理，助理人员 b)@x@3"O  
associated company                                 联属公司，联营公司 /_(Dq8^g@  
association                                        联合，结合；协会，社团 FX 3[U+  
assumption                                       假设，假定 K`<P^XJr  
at a given date                                         在某一特定时日 ;zG|l lX  
attestation                                         鉴证，公证 =@MKU  
attestation service                             鉴证服务 ITiw) M  
audit adjustment                                审计调整 ~h.B\Sc]Q  
audit areas                                        审计领域 5+Ut]AL5  
audit conclusion                                审计结论 ?[">%^  
audit effectiveness                             审计效果 D1k]  
audit efficiency                                  审计效率 $!@f{9+
 
audit engagement letter                      审计业务约定书 &YMj\KmlSg  
audit evidence                                          审计证据 ?H?r!
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audit fee                                    审计费 DdgFBO  
audit files                                          审计档案 B~rK3BS  
audit findings                                     审计中发现的事项 ha5\T'  
audit implementation stage                        审计实施阶段 >?KyPp  
audit mark                                        审计标识 Y8(yOVy9  
audit materiality                                 审计重要性 F6/
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audit method                                     审计方法 VGIc|Q=F  
audit objective                                         审计目标，审计目的 mt'#j"mU  
audit of financial statements                      会计报表审计，财务报表审计 yhmW-#+^e  
audit opinion                                     审计意见 +\Q@7Lj
 
audit period                                      被审计期间，被审计年度 ZAwl,N){
 
audit plan                                          审计计划 10^=
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audit planning                                    编制审计计划，制定审计计划，审计计划 @pz2}Hd|  
audit planning stage                                  审计计划阶段 v\C+G[MV7  
audit procedure                                审计程序 7Cjrh"al"  
audit programme                               审计程序表，具体审计计划 UHW
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audit report                                       审计报告 +L6$Xm5DAv  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ?9"glzxr  
audit report with a qualified opinion                 有保留意见的审计报告 R,lr&;a8  
audit report with an adverse opinion                否定意见的审计报告 ^;d;b<  
audit report with dual dates                      双重日期审计报告 fBmx +7  
audit reporting stage                                 审计报告阶段 k,,}N9  
audit responsibility                                   审计责任 N1rrKyL!$  
audit results                                      审计结果 fkM4u<R^  
audit risk                                          审计风险 XJ+sm^`vOf  
audit sampling                                          审计抽样 +W`~bX+  
audit sampling techniques                         审计抽样方法，审计抽样技术 zZ63 P  
audit strategies                                  审计策略 |HLh?AcX  
audit summary                                         审计总结，审计小结 KAZz)7  
audit team                                         审计小组 c9@*  
audit test                                    审计测试 Y/gCtSF  
audit trail                                          审计轨迹 )U` c9*.  
audit work                                        审计工作 UpbzH(?#  
audit working paper                                 审计工作底稿 $[Ns#7K  
audited financial statement                        审计会计报表，已审计财务报表 M-_)CR  
Auditing Guidelines (the～)                      审计规范指南 nYY U  
auditing standards                             审计准则 % |V:F.f  
audit-oriented working paper                          (审计)业务类工作底稿 ,bJx| K  
authorisation                                     授权 2bmppDk  
authorisation of transaction                       交易的授权 E_P]f%  
availability                                         可获得性 A|^?.uIM  
B V#gXchH[L  
balance                                      余额；差额；平衡 i2DR}%U  
balance sheet                                    资产负债表 "q8wEu,z[  
bank                                                 银行 (,>`\\  
bank account                                    银行账户，银行户头 p%BO:%v  
bank statement                                 银行对账单 u|E,Wy1  
barter transaction                              易货交易，以物换物交易 EifY
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basis of audit                                    审计依据 i BQftq7  
basis of preparation                                (会计报表的)编制基础 k6XO-a f  
book of account                               账目，账簿 Oqyh{q%]  
borrowing                                         借款，贷款，借债 <[Vr(.A  
branch                                              分支，分支机构，分店 9Bn dbSi  
brought forward                                (账户余额等的)承上年，承上期，承上页 U4
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budget                                              预算 [0$Y@ek[  
building                                      建筑物；大楼 n
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business conditions                                  业务情况，经营情况 |zf||ju  
business licence                               (企业等的)营业执照 U w)1yzX  
business relation                                业务关系 4dO>L"  
rqIt}(J  

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