[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 _@\-
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审计词汇英汉对照 I@N/Y{y#  
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ability to continue as a going concern               持续经营能力 6G4~-_  
acceptability                                     可接受性，可接受程度 D_F1<q  
acceptable level of detection risk                     检查风险的可接受水平 q\P{h ij  
acceptance of engagement                       接受委托 uuH
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accepting the engagement for the first time              首次接受委托 ;YokPiBy  
access to asset                                         对资产的接触 Yc[vH=gV}  
according to                                     根据，依据，依照 Tw/7P~*  
account balance                                账户余额 C.=%8|Zy  
account for                                       对……进行会计处理，核算；解释 ,|+{C~Ojx  
accounting                                        会计，会计学 sn[<Lq  
accounting advisory serve                        会计咨询服务 l;z+E_sQ  
accounting firm                                 会计师事务所 'u PI~l`g  
accounting information                      会计信息，会计资料 fCb&$oRr!  
accounting period                             会计期间 iU{\a,  
accounting policies                                   会计政策 \HoVS  
accounting professional bodies                 会计职业组织，会计职业团体 qoQ,3 &<  
accounting records                                   会计记录 ak}ke  
accounting responsibility                           会计责任 V+'zuX  
accounting service                             会计服务 0^P9)<k'  
accounting standards                                会计准则 |.~2C14[  
Accounting Standards for Business Enterprises       企业会计准则 Ki:98a$  
accounting system                             会计系统 >0N$R|B&  
accounting treatment                                会计处理 H5FWk  
accuracy                                    准确性，精确性 suX^"Io%!  
additional audit procedures                      追加审计程序 4ti
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addressee                                         收件人，收信人 jRk1Iu|7  
Administration of State-owned Assets  (the～)     国有资产管理局 IQ#Kod;)  
administrative laws and regulations                 行政法规 slA~k;K:_  
adverse impact                                 不利影响，负面影响 t]t(/x#
  
adverse opinion                                反对意见 M1DV9~S  
advisory group                                  咨询组，顾问组 U&+lw=  
agency fee                                        代理费，代理费用 !M6Km(>  
aggregate                                          总计，合计为…… A8nf"mRD:  
alternation of document and record                 变造文件和记录 p|>/Hz1v  
alternative audit procedures                      替代审计程序，备选审计程序 c@O7,y:`I  
amend                                              修改，修订 0a$hK9BH  
amortisation                                      摊销 O,&p"K&Z  
analytical capacity                             分析能力 <UwA5X`0e.  
analytical procedures                               分析性程序 "8[Vb#=*e  
annual financial statements                        年度会计报表，年度财务报表 QUdF`_U7  
appendix                                          附录，附表 DQ6pe)E|  
applicable                                         适用的 q>a/',m  
applicable laws and regulations                 适用的法规 v Dph}Z  
application systems                                  应用系统 Ga"<qmLMc  
apply consistently                              一贯地执行，一贯地实施 ]\=M$:,RZ  
appropriate                                       适当的，合适的； F>q%~  
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appropriate authorization                          适当的授权
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appropriateness of audit evidence                    审计证据的适当性 V/DdV}n!  
approval                                    批准，核准 '6>nXp?)r  
assertion                                    (会计报表上的)认定；确认 KMkX0+Ao  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 J$Ba*`~!!  
asset                                                 资产，财产 s9YP =)I  
asset restructuring                             资产重组 JA?P jo  
assignment of duties                                 职责的划分 p~u11rH  
assistant                                     助理，助理人员 #w]:<R^  
associated company                                 联属公司，联营公司 c:`&QDF  
association                                        联合，结合；协会，社团 jDM^e4U.l  
assumption                                       假设，假定 $66DyK?  
at a given date                                         在某一特定时日 SJI+$L\'  
attestation                                         鉴证，公证 WXE{uGc  
attestation service                             鉴证服务 T EqCoeR  
audit adjustment                                审计调整 L}U fd >*  
audit areas                                        审计领域 kF*^" Cn  
audit conclusion                                审计结论 @y\M8C8  
audit effectiveness                             审计效果 !TuMrA*  
audit efficiency                                  审计效率 u
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audit engagement letter                      审计业务约定书 bX]$S 5c_u  
audit evidence                                          审计证据 9Lxa?Y1  
audit fee                                    审计费
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audit files                                          审计档案 a?9Ka!O4s  
audit findings                                     审计中发现的事项 K1Wiiw  
audit implementation stage                        审计实施阶段 v.I>B3bEg  
audit mark                                        审计标识 ,a,coeL  
audit materiality                                 审计重要性  ^'c[HVJ  
audit method                                     审计方法 {p(.ckze+  
audit objective                                         审计目标，审计目的 CVBy&o"6A  
audit of financial statements                      会计报表审计，财务报表审计 wp8ocZ-Gj  
audit opinion                                     审计意见 (f|3(u'e?  
audit period                                      被审计期间，被审计年度 $q;dsW,8  
audit plan                                          审计计划 My!<_Hp-W  
audit planning                                    编制审计计划，制定审计计划，审计计划 q6v%HF-q4  
audit planning stage                                  审计计划阶段 _[.3I1kG  
audit procedure                                审计程序 @RF!p
 
audit programme                               审计程序表，具体审计计划 x5}Ru0Z  
audit report                                       审计报告 u=h/l!lR  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 +V6N/{^5  
audit report with a qualified opinion                 有保留意见的审计报告 YTpO4bX  
audit report with an adverse opinion                否定意见的审计报告 8wqHr@}p  
audit report with dual dates                      双重日期审计报告 `!\`yI$!%w  
audit reporting stage                                 审计报告阶段 q\g|K3V )  
audit responsibility                                   审计责任 @'EU\Y\l  
audit results                                      审计结果 jDO[u!J6.%  
audit risk                                          审计风险 k:0HsN!F9  
audit sampling                                          审计抽样 Yl#r9TM  
audit sampling techniques                         审计抽样方法，审计抽样技术 vHPp$lql  
audit strategies                                  审计策略 N&t+*kF_  
audit summary                                         审计总结，审计小结 dRXF5Ox5K}  
audit team                                         审计小组 HW(cA}$  
audit test                                    审计测试 7a}vb@  
audit trail                                          审计轨迹 ;'r} D!8w/  
audit work                                        审计工作 Pp[?E.]P  
audit working paper                                 审计工作底稿 \j]i"LpWb  
audited financial statement                        审计会计报表，已审计财务报表 ^?H3:C S  
Auditing Guidelines (the～)                      审计规范指南 ?_9A`LC*  
auditing standards                             审计准则 Ul@yXtj  
audit-oriented working paper                          (审计)业务类工作底稿 o'Byuct  
authorisation                                     授权 2\M^_x$N  
authorisation of transaction                       交易的授权 c_li.]P  
availability                                         可获得性 T8,?\7)S9  
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balance                                      余额；差额；平衡 |Psi?'4  
balance sheet                                    资产负债表 )8:Ltn%  
bank                                                 银行 {]/}3t  
bank account                                    银行账户，银行户头 `)5E_E3  
bank statement                                 银行对账单 ?[}r& f  
barter transaction                              易货交易，以物换物交易 <T[wZ[l  
basis of audit                                    审计依据 $]eITyC`P  
basis of preparation                                (会计报表的)编制基础 s=&&gC1
 
book of account                               账目，账簿 1o. O]>  
borrowing                                         借款，贷款，借债 Fcc\hV;  
branch                                              分支，分支机构，分店 lU0'5!3R,  
brought forward                                (账户余额等的)承上年，承上期，承上页 gUs.D_*  
budget                                              预算 xn'&TQo0  
building                                      建筑物；大楼 8[S
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business conditions                                  业务情况，经营情况 J2M[aibV  
business licence                               (企业等的)营业执照 0yhC_mI  
business relation                                业务关系 o.ntzN  
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