[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 w?Cho</Xu  
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审计词汇英汉对照 Zb'a+8[  
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A !JVv`YN  
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ability to continue as a going concern               持续经营能力 0sCWIGUW  
acceptability                                     可接受性，可接受程度 VA %lJ!$  
acceptable level of detection risk                     检查风险的可接受水平 &[N_{O|  
acceptance of engagement                       接受委托 +x ~p&,w?  
accepting the engagement for the first time              首次接受委托 .z*}%,G  
access to asset                                         对资产的接触 !Y/S
2J  
according to                                     根据，依据，依照 -M4VC^_  
account balance                                账户余额 ~(=5`9  
account for                                       对……进行会计处理，核算；解释 z.OJ1vY7  
accounting                                        会计，会计学 IOJLJ p  
accounting advisory serve                        会计咨询服务  %MEWw  
accounting firm                                 会计师事务所 D u_;!E  
accounting information                      会计信息，会计资料 2Zg%4/u,Zp  
accounting period                             会计期间 f'BmIFb#  
accounting policies                                   会计政策 Z
lygx  
accounting professional bodies                 会计职业组织，会计职业团体 #/\Zo &V8  
accounting records                                   会计记录 ih|&q  
accounting responsibility                           会计责任 ofsLx6Po  
accounting service                             会计服务 -KZ9TV # R  
accounting standards                                会计准则 _BvGEM`o  
Accounting Standards for Business Enterprises       企业会计准则 =)x+f/ c]  
accounting system                             会计系统 ;1>V7+/  
accounting treatment                                会计处理 EoS6t  
accuracy                                    准确性，精确性 NceK>::56  
additional audit procedures                      追加审计程序 RVF<l?EI4R  
addressee                                         收件人，收信人 A7T(p7pP  
Administration of State-owned Assets  (the～)     国有资产管理局 mcs!A/]<  
administrative laws and regulations                 行政法规 M<Y{Cs  
adverse impact                                 不利影响，负面影响 %/SHB  
adverse opinion                                反对意见 ^Cj3\G4,  
advisory group                                  咨询组，顾问组 WHu[A/##']  
agency fee                                        代理费，代理费用 p[;@9!t  
aggregate                                          总计，合计为…… aY DM)b}  
alternation of document and record                 变造文件和记录 H|'n|\{lt  
alternative audit procedures                      替代审计程序，备选审计程序 z$ Qy<_l  
amend                                              修改，修订 EOS[MjX+J  
amortisation                                      摊销 Q@"!uB.e  
analytical capacity                             分析能力 ):n'B` f}z  
analytical procedures                               分析性程序 kZR(0, W  
annual financial statements                        年度会计报表，年度财务报表 X+/^s)  
appendix                                          附录，附表 7&(h_}Z  
applicable                                         适用的 q2 ;CvoF  
applicable laws and regulations                 适用的法规 \{qtdTd  
application systems                                  应用系统 o@L '|#e  
apply consistently                              一贯地执行，一贯地实施 o :j'd  
appropriate                                       适当的，合适的； w8#ji 1gX  
征用，挪用 <L2z|%`  
appropriate authorization                          适当的授权 K
HM,lj*  
appropriateness of audit evidence                    审计证据的适当性 j9BcoEl:;  
approval                                    批准，核准 S7@/dHN  
assertion                                    (会计报表上的)认定；确认 S8C} C
#  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Cn_r?1{W  
asset                                                 资产，财产 zXkq2\GHA  
asset restructuring                             资产重组 Ga pM~~  
assignment of duties                                 职责的划分 4{0vdpo3F  
assistant                                     助理，助理人员 /XdLdA!v  
associated company                                 联属公司，联营公司 6p.y /LMO  
association                                        联合，结合；协会，社团 E#cu}zi  
assumption                                       假设，假定 u]]mbER*t#  
at a given date                                         在某一特定时日 QoMa+QTuc  
attestation                                         鉴证，公证
={jj'X9  
attestation service                             鉴证服务 iEbW[sX[4  
audit adjustment                                审计调整 UgOhx-8  
audit areas                                        审计领域 G{zxP%[E  
audit conclusion                                审计结论 gm1RQ^n,@.  
audit effectiveness                             审计效果 Ty*+? #`  
audit efficiency                                  审计效率 ^Of\l:q*  
audit engagement letter                      审计业务约定书 mt[ #=Yba  
audit evidence                                          审计证据 IiY%y:!g  
audit fee                                    审计费 {J/+KK  
audit files                                          审计档案 >;}(?+|f  
audit findings                                     审计中发现的事项 {5+ 39=(  
audit implementation stage                        审计实施阶段 XRP+0=
0  
audit mark                                        审计标识 ;Q[E>j?w=  
audit materiality                                 审计重要性 L:.Rv0XT  
audit method                                     审计方法 SjcX|=S  
audit objective                                         审计目标，审计目的 z$VVt?K  
audit of financial statements                      会计报表审计，财务报表审计 EH'eyC-B<  
audit opinion                                     审计意见 l> ("L9  
audit period                                      被审计期间，被审计年度 \[/}Cy  
audit plan                                          审计计划 Q v},X~^R  
audit planning                                    编制审计计划，制定审计计划，审计计划 !lp7}[k<y  
audit planning stage                                  审计计划阶段 FR\r/+n:t0  
audit procedure                                审计程序 $-\%%n0>6  
audit programme                               审计程序表，具体审计计划 |:`)sx3@#  
audit report                                       审计报告 {&FOa'bP  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 MYVb !  
audit report with a qualified opinion                 有保留意见的审计报告 ]|[mwC4  
audit report with an adverse opinion                否定意见的审计报告 =r&i`L{]  
audit report with dual dates                      双重日期审计报告 V h5\'Sn  
audit reporting stage                                 审计报告阶段 >VG*La'c  
audit responsibility                                   审计责任 BT f  
audit results                                      审计结果 u=0161g  
audit risk                                          审计风险 LwH+X:?i  
audit sampling                                          审计抽样 8rNf4]5@X(  
audit sampling techniques                         审计抽样方法，审计抽样技术 %PPkT]~\  
audit strategies                                  审计策略 C\ 34R  
audit summary                                         审计总结，审计小结 -1ci.4F&  
audit team                                         审计小组 {l\Ep=O vx  
audit test                                    审计测试 m`4N1egCt  
audit trail                                          审计轨迹 R0F&!y!B  
audit work                                        审计工作 tw] l  
audit working paper                                 审计工作底稿 G+m[W  
audited financial statement                        审计会计报表，已审计财务报表 JQW7y!Z  
Auditing Guidelines (the～)                      审计规范指南 ,<TJh[TzC6  
auditing standards                             审计准则 ~SXqhX-`  
audit-oriented working paper                          (审计)业务类工作底稿 Ctk1\quz  
authorisation                                     授权 $]a*ZHd;2&  
authorisation of transaction                       交易的授权 "DRiJ.|APs  
availability                                         可获得性 Bo0T}P~  
B D8b9T.[(  
balance                                      余额；差额；平衡 {H 3wL  
balance sheet                                    资产负债表 }xgs]\^,73  
bank                                                 银行 \^lDd~MWG  
bank account                                    银行账户，银行户头 7bR[.|T  
bank statement                                 银行对账单 :aD_>,n  
barter transaction                              易货交易，以物换物交易 wid
  
basis of audit                                    审计依据 sjHcq5#U!  
basis of preparation                                (会计报表的)编制基础 '1Ex{

$Yk  
book of account                               账目，账簿 LDDt=HEY4  
borrowing                                         借款，贷款，借债 Seq ^o=  
branch                                              分支，分支机构，分店 )1<GSr9  
brought forward                                (账户余额等的)承上年，承上期，承上页 C~M,N|m+^  
budget                                              预算 U:|:Y=O?Q  
building                                      建筑物；大楼 ayN[y  
business conditions                                  业务情况，经营情况 41+@!`z7  
business licence                               (企业等的)营业执照 HrR w  
business relation                                业务关系 0Q]{r )  
(62Sc]  

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