[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 S@9w'upd  
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审计词汇英汉对照 O~${&(  
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A oG+K '(B
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ability to continue as a going concern               持续经营能力 gCg4;b6g  
acceptability                                     可接受性，可接受程度 +8Of-ZUx  
acceptable level of detection risk                     检查风险的可接受水平 Vxp$#3 ;S  
acceptance of engagement                       接受委托 BPwI8\V  
accepting the engagement for the first time              首次接受委托 5dg-d\6S  
access to asset                                         对资产的接触 17WNJ  
according to                                     根据，依据，依照 E}
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account balance                                账户余额 ]|Ow_z8 O  
account for                                       对……进行会计处理，核算；解释 F9Ifw><XM  
accounting                                        会计，会计学 N|UBaPS|
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accounting advisory serve                        会计咨询服务 fndK/~?]H
 
accounting firm                                 会计师事务所 ;%BhhmR)[  
accounting information                      会计信息，会计资料 bc `UA  
accounting period                             会计期间 0\?_lT2  
accounting policies                                   会计政策 2=igS#h  
accounting professional bodies                 会计职业组织，会计职业团体 I++W0wa.n  
accounting records                                   会计记录 U(rr vNt:t  
accounting responsibility                           会计责任 ,:v.L}+Z  
accounting service                             会计服务 /d{glOk  
accounting standards                                会计准则 "V*kOb&'*Z  
Accounting Standards for Business Enterprises       企业会计准则 ATKYjhc _  
accounting system                             会计系统 Bv2z4D4f+  
accounting treatment                                会计处理 ^t\kLU  
accuracy                                    准确性，精确性 ybD{4&ZE  
additional audit procedures                      追加审计程序 IW5*9)N?  
addressee                                         收件人，收信人 g,00'z_D  
Administration of State-owned Assets  (the～)     国有资产管理局 1;cv-W  
administrative laws and regulations                 行政法规 mgJShn8]  
adverse impact                                 不利影响，负面影响 c+@d'yR  
adverse opinion                                反对意见 Zk~nB}Xw  
advisory group                                  咨询组，顾问组
zkjPLeX  
agency fee                                        代理费，代理费用 @m
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aggregate                                          总计，合计为…… 6Y;Y}E  
alternation of document and record                 变造文件和记录 EO4"Z@ji  
alternative audit procedures                      替代审计程序，备选审计程序 ) 1lJ<g#  
amend                                              修改，修订 hg[l{)Q  
amortisation                                      摊销 mr:kn0  
analytical capacity                             分析能力 T^/Gj|N*  
analytical procedures                               分析性程序 ^m6k@VM  
annual financial statements                        年度会计报表，年度财务报表 y+K7WUwhq  
appendix                                          附录，附表 PWf{aHsr  
applicable                                         适用的 {toyQ)C7  
applicable laws and regulations                 适用的法规 el <<D  
application systems                                  应用系统 /2g)Z!&+ L  
apply consistently                              一贯地执行，一贯地实施 J>HLQP  
appropriate                                       适当的，合适的； O, bfdc[g4  
征用，挪用 uB5h9&57  
appropriate authorization                          适当的授权 .\z|Fr  
appropriateness of audit evidence                    审计证据的适当性 >uBV  
approval                                    批准，核准 @D.R0uM  
assertion                                    (会计报表上的)认定；确认 v YRt2({}Z  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 F|]o9&/<]  
asset                                                 资产，财产 r*X}3t*  
asset restructuring                             资产重组 Nw9-pQ  
assignment of duties                                 职责的划分 |1dEs,z\  
assistant                                     助理，助理人员 E
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associated company                                 联属公司，联营公司 w5dIk]T  
association                                        联合，结合；协会，社团 ) xfc-Q  
assumption                                       假设，假定 ]C}u-B746  
at a given date                                         在某一特定时日 E3CiZ4=5  
attestation                                         鉴证，公证 xG*lV|<7>  
attestation service                             鉴证服务 33#7U+~]@  
audit adjustment                                审计调整 Ft%TnEp  
audit areas                                        审计领域 jMz1s%C  
audit conclusion                                审计结论 )8 "EI-/.  
audit effectiveness                             审计效果 ^DW#  
audit efficiency                                  审计效率 {V]Qwz)1  
audit engagement letter                      审计业务约定书 L|]w3}ZT@  
audit evidence                                          审计证据 EzD -1sJ  
audit fee                                    审计费 G+#| )V  
audit files                                          审计档案 &xGfkCP.]  
audit findings                                     审计中发现的事项 "oE^R?m  
audit implementation stage                        审计实施阶段 `}k&HRn  
audit mark                                        审计标识 f>\bUmk(  
audit materiality                                 审计重要性 rZ8Y=) e  
audit method                                     审计方法 3<zTkI  
audit objective                                         审计目标，审计目的 -!C Y,'3  
audit of financial statements                      会计报表审计，财务报表审计 GvZa c  
audit opinion                                     审计意见 a'_MhJzs  
audit period                                      被审计期间，被审计年度 5`{|[J_[  
audit plan                                          审计计划 SQ~N X)  
audit planning                                    编制审计计划，制定审计计划，审计计划 !^>LOH>j  
audit planning stage                                  审计计划阶段 ,E*a$cCw  
audit procedure                                审计程序 <FcP
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audit programme                               审计程序表，具体审计计划 o@<6TlZM  
audit report                                       审计报告 Wvut)T  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 "W_jdE6v  
audit report with a qualified opinion                 有保留意见的审计报告 .WL\:{G8;  
audit report with an adverse opinion                否定意见的审计报告 RS||KA])J  
audit report with dual dates                      双重日期审计报告 9%3 r-U=  
audit reporting stage                                 审计报告阶段 lJ2|jFY9  
audit responsibility                                   审计责任 #FQm/Q<0
 
audit results                                      审计结果 eZR8<Z%  
audit risk                                          审计风险 K\^&_#MG  
audit sampling                                          审计抽样 .UT,lqEkv  
audit sampling techniques                         审计抽样方法，审计抽样技术 rx}ujjx  
audit strategies                                  审计策略 ga{25q}"  
audit summary                                         审计总结，审计小结 A/$K
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audit team                                         审计小组 L!8 -:)0b  
audit test                                    审计测试 7kX
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audit trail                                          审计轨迹 aiR|.opIb  
audit work                                        审计工作 "x:)$@  
audit working paper                                 审计工作底稿 |L.~Amd  
audited financial statement                        审计会计报表，已审计财务报表 7?Qt2tr  
Auditing Guidelines (the～)                      审计规范指南 U>L=.\\|  
auditing standards                             审计准则 48~m=mI  
audit-oriented working paper                          (审计)业务类工作底稿 j?f,~Y<k  
authorisation                                     授权 *&hXJJ[+  
authorisation of transaction                       交易的授权 ^EuyvftZ  
availability                                         可获得性 VHgF#6'  
B So)KI_M  
balance                                      余额；差额；平衡 Cb@S </b  
balance sheet                                    资产负债表 (}~eD  
bank                                                 银行 =|6^)lt$
 
bank account                                    银行账户，银行户头 PO%yWns30o  
bank statement                                 银行对账单 ziLr }/tg  
barter transaction                              易货交易，以物换物交易 Y&05 *
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basis of audit                                    审计依据 $@u^Jt, ?  
basis of preparation                                (会计报表的)编制基础 j qu
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book of account                               账目，账簿 XY+au
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borrowing                                         借款，贷款，借债 W3o}.|]  
branch                                              分支，分支机构，分店 S,`S q8H  
brought forward                                (账户余额等的)承上年，承上期，承上页 ?) ,xZ1"  
budget                                              预算 F"m}mf  
building                                      建筑物；大楼 Ltic_cjYd?  
business conditions                                  业务情况，经营情况 .~A"Wyu\  
business licence                               (企业等的)营业执照 *nsnX/e(-  
business relation                                业务关系 t5jhpPVf  
tZNad  

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