[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 DlNX 3  
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审计词汇英汉对照 cCc(fF*^  
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ability to continue as a going concern               持续经营能力 0qT%!ku&  
acceptability                                     可接受性，可接受程度 jF*j0PkNdb  
acceptable level of detection risk                     检查风险的可接受水平 lb1Xsgm{  
acceptance of engagement                       接受委托 E1f\%!2l  
accepting the engagement for the first time              首次接受委托 ;jTN| i'  
access to asset                                         对资产的接触 3oG,E;(  
according to                                     根据，依据，依照 WMP,\=6k0  
account balance                                账户余额 @xZR9Z8]L  
account for                                       对……进行会计处理，核算；解释 xn|(9#1o  
accounting                                        会计，会计学 BFW&2  
accounting advisory serve                        会计咨询服务 wH6aAV~1  
accounting firm                                 会计师事务所 5 rUdv}.  
accounting information                      会计信息，会计资料 uRe'%?W  
accounting period                             会计期间 YT8F#t8  
accounting policies                                   会计政策 KCDE{za  
accounting professional bodies                 会计职业组织，会计职业团体 #LN`X8Wz'  
accounting records                                   会计记录 j1HW._G  
accounting responsibility                           会计责任 >i-"<&#jG  
accounting service                             会计服务 .Xhr
CiZ  
accounting standards                                会计准则 /JU.?M3 5  
Accounting Standards for Business Enterprises       企业会计准则 K'I#W lg  
accounting system                             会计系统 G<;* SYAb  
accounting treatment                                会计处理 ji,kkipY?w  
accuracy                                    准确性，精确性 bK-
N:8Z  
additional audit procedures                      追加审计程序 $xdy&  
addressee                                         收件人，收信人 y L~W.H  
Administration of State-owned Assets  (the～)     国有资产管理局 B
48={  
administrative laws and regulations                 行政法规 dcWD(-  
adverse impact                                 不利影响，负面影响 _oDz-  
adverse opinion                                反对意见 ;P&OX5~V  
advisory group                                  咨询组，顾问组 P}`H ~N~  
agency fee                                        代理费，代理费用 -RK- Fu<e  
aggregate                                          总计，合计为…… efE.&]  
alternation of document and record                 变造文件和记录 BJo*'US-Q  
alternative audit procedures                      替代审计程序，备选审计程序 9]o-O]7/  
amend                                              修改，修订 %GIr&V4|  
amortisation                                      摊销 lCHO;7YHX  
analytical capacity                             分析能力 63x?MY6  
analytical procedures                               分析性程序 N=g"(%  
annual financial statements                        年度会计报表，年度财务报表 &XU
iKnNW  
appendix                                          附录，附表 R .2wqkY  
applicable                                         适用的 {P#|zp4C{  
applicable laws and regulations                 适用的法规 ',5ky{  
application systems                                  应用系统 TrR8?-  
apply consistently                              一贯地执行，一贯地实施 (0kK_k'T  
appropriate                                       适当的，合适的； 6/dI6C!  
征用，挪用
7W.~  
appropriate authorization                          适当的授权 @49S`  
appropriateness of audit evidence                    审计证据的适当性 Hl |z</*+  
approval                                    批准，核准 i8HTzv"J  
assertion                                    (会计报表上的)认定；确认 0}dpK $.  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 P J[`|  
asset                                                 资产，财产 )IZ~G\Ra'  
asset restructuring                             资产重组 LvYB7<zk>  
assignment of duties                                 职责的划分 c_!cv":s  
assistant                                     助理，助理人员 0%I=d  
associated company                                 联属公司，联营公司 k2UVm$}u  
association                                        联合，结合；协会，社团 t}tEvh  
assumption                                       假设，假定 D=
&Me=$  
at a given date                                         在某一特定时日 t}/( b/VD  
attestation                                         鉴证，公证 [Cv/{f3]u{  
attestation service                             鉴证服务 SGlNKA},A  
audit adjustment                                审计调整 v d4ytC  
audit areas                                        审计领域 Uq`'}Vo  
audit conclusion                                审计结论 fZA4q0  
audit effectiveness                             审计效果 *%@h(js  
audit efficiency                                  审计效率 i&G
H/y  
audit engagement letter                      审计业务约定书 Jo23P.#<  
audit evidence                                          审计证据 ."y1_dDql  
audit fee                                    审计费 v0jgki4t  
audit files                                          审计档案 G+\GaY[  
audit findings                                     审计中发现的事项 q;)JISf.  
audit implementation stage                        审计实施阶段  U}j0
D2  
audit mark                                        审计标识 y9}>:pj4  
audit materiality                                 审计重要性 TT3|/zwn  
audit method                                     审计方法 #$qT FN  
audit objective                                         审计目标，审计目的 <B8!.|19  
audit of financial statements                      会计报表审计，财务报表审计 #|PS&}6wU  
audit opinion                                     审计意见 mvT(.R ..s  
audit period                                      被审计期间，被审计年度 }Y36C.@H  
audit plan                                          审计计划 !ff&W1@  
audit planning                                    编制审计计划，制定审计计划，审计计划 d)f :)Ew  
audit planning stage                                  审计计划阶段 ,]c 1A$Sr0  
audit procedure                                审计程序 '}bgLv  
audit programme                               审计程序表，具体审计计划 d <JM36j?  
audit report                                       审计报告 p|D/;Mk  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 r<Kx0`y  
audit report with a qualified opinion                 有保留意见的审计报告 \&gB)czEO  
audit report with an adverse opinion                否定意见的审计报告 :'*~uJrR  
audit report with dual dates                      双重日期审计报告 s(q_ o
 
audit reporting stage                                 审计报告阶段 t"/q]G5  
audit responsibility                                   审计责任 ]1pIj i[  
audit results                                      审计结果 |64~K\X  
audit risk                                          审计风险 W#WVfr  
audit sampling                                          审计抽样 .gOL1`b*  
audit sampling techniques                         审计抽样方法，审计抽样技术 ysf~|r4s  
audit strategies                                  审计策略 oj_3ZsO  
audit summary                                         审计总结，审计小结 WWHoi{q  
audit team                                         审计小组 n$,*|_$#  
audit test                                    审计测试 M%;hB
*9  
audit trail                                          审计轨迹 :$BCRQ  
audit work                                        审计工作 'qX|jtdM  
audit working paper                                 审计工作底稿 7,9=uk>0\  
audited financial statement                        审计会计报表，已审计财务报表 ':m,)G5&  
Auditing Guidelines (the～)                      审计规范指南 7CTFOAx#  
auditing standards                             审计准则 Bad:no\W  
audit-oriented working paper                          (审计)业务类工作底稿 +-CtjhoS  
authorisation                                     授权 (|1A?@sJ#h  
authorisation of transaction                       交易的授权 _?0}<kQ&  
availability                                         可获得性 6]%sFy2  
B Qe0lBR?H  
balance                                      余额；差额；平衡 GKc`xIQ  
balance sheet                                    资产负债表 dP]\Jo=Yh  
bank                                                 银行 VrQmP  
bank account                                    银行账户，银行户头 0o*8#i/)!3  
bank statement                                 银行对账单 qfRH5)k  
barter transaction                              易货交易，以物换物交易 d;9FB[MmOJ  
basis of audit                                    审计依据 eu|;eP-+d  
basis of preparation                                (会计报表的)编制基础 t+T4-1 3a  
book of account                               账目，账簿 K':;%~I  
borrowing                                         借款，贷款，借债 O]Qd<%V'x  
branch                                              分支，分支机构，分店 M>ruKHipFE  
brought forward                                (账户余额等的)承上年，承上期，承上页 q0r>2c-d  
budget                                              预算 (uZ&V7l  
building                                      建筑物；大楼 3H6lBF  
business conditions                                  业务情况，经营情况 ~=RT*>G_  
business licence                               (企业等的)营业执照 I5n^,@md  
business relation                                业务关系 0+;bh {Eu  
q0R -7O(  

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