[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 xYY^tZIV  
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审计词汇英汉对照 L]q%;u]8!  
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ability to continue as a going concern               持续经营能力 WidLUv
 
acceptability                                     可接受性，可接受程度 Y?- "HK:  
acceptable level of detection risk                     检查风险的可接受水平 JkQ\r$Y.  
acceptance of engagement                       接受委托 G!Yt.M0  
accepting the engagement for the first time              首次接受委托 oA8A @,-L  
access to asset                                         对资产的接触 }L @~!=q*  
according to                                     根据，依据，依照 6,!$S2(zT  
account balance                                账户余额 Z>~7|v
l  
account for                                       对……进行会计处理，核算；解释 c`/kx  
accounting                                        会计，会计学 *xN?5u%  
accounting advisory serve                        会计咨询服务 [Wxf,rW i  
accounting firm                                 会计师事务所 l=L(pS3 ~  
accounting information                      会计信息，会计资料 S{Zf}8?6$  
accounting period                             会计期间 )d>Dcne  
accounting policies                                   会计政策 XePGOw))O  
accounting professional bodies                 会计职业组织，会计职业团体 8gG;A8  
accounting records                                   会计记录 2t? Vl%<  
accounting responsibility                           会计责任 \0Ba?  
accounting service                             会计服务 z'*{V\  
accounting standards                                会计准则 mnx`e>0  
Accounting Standards for Business Enterprises       企业会计准则 4]ko  
accounting system                             会计系统 cUO$IR)yL  
accounting treatment                                会计处理 3_>=Cv}  
accuracy                                    准确性，精确性 7d/I"?=|rA  
additional audit procedures                      追加审计程序 @k\,XV`T~t  
addressee                                         收件人，收信人 eh8lPTK il  
Administration of State-owned Assets  (the～)     国有资产管理局 > vXS6`;  
administrative laws and regulations                 行政法规 .EC~o  
adverse impact                                 不利影响，负面影响 xEv?2n@A  
adverse opinion                                反对意见 C=bQ2t=Z  
advisory group                                  咨询组，顾问组 4>/i,_&K K  
agency fee                                        代理费，代理费用 )$K\:w>  
aggregate                                          总计，合计为…… Ya-GDB;L  
alternation of document and record                 变造文件和记录 4y!GFhMh  
alternative audit procedures                      替代审计程序，备选审计程序 ?J-D6;  
amend                                              修改，修订 "N)InPR-  
amortisation                                      摊销 >DN^',FEm  
analytical capacity                             分析能力 !r9rTS]  
analytical procedures                               分析性程序 {Es1
bO  
annual financial statements                        年度会计报表，年度财务报表 'Er\68  
appendix                                          附录，附表 pktnX-Slt  
applicable                                         适用的 )P,pW?h$  
applicable laws and regulations                 适用的法规 W XG0Z  
application systems                                  应用系统 AmQsay#I_  
apply consistently                              一贯地执行，一贯地实施 {R/e1-;  
appropriate                                       适当的，合适的； )-h{0o  
征用，挪用 Htfq?\ FD  
appropriate authorization                          适当的授权 bP,K
a  
appropriateness of audit evidence                    审计证据的适当性 v^;vH$B  
approval                                    批准，核准 pD  }b$  
assertion                                    (会计报表上的)认定；确认 I:0dz:T7*  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 xe9 \5Gb}  
asset                                                 资产，财产 MHGaf`7ro  
asset restructuring                             资产重组 c:+UC  
assignment of duties                                 职责的划分 phB d+zQc  
assistant                                     助理，助理人员 BU7QK_zT:  
associated company                                 联属公司，联营公司 BqM[{Kv  
association                                        联合，结合；协会，社团 _Fe=:q  
assumption                                       假设，假定 @Fzw_qr M  
at a given date                                         在某一特定时日 r%>EiHpCU  
attestation                                         鉴证，公证 N`qGwNT%G  
attestation service                             鉴证服务 tgHN\@yj  
audit adjustment                                审计调整 >U?#'e{qW  
audit areas                                        审计领域 )@] W=  
audit conclusion                                审计结论 #B q|^:nj  
audit effectiveness                             审计效果 "ZA`Lp;%w  
audit efficiency                                  审计效率 ?j
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audit engagement letter                      审计业务约定书 s>[Oe|`  
audit evidence                                          审计证据 >FJK$>[1:p  
audit fee                                    审计费 +n)
bWB%  
audit files                                          审计档案 l@]Fzl  
audit findings                                     审计中发现的事项 %NfH` %`  
audit implementation stage                        审计实施阶段 eLb
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audit mark                                        审计标识 Ga V OMT  
audit materiality                                 审计重要性 ylDfr){  
audit method                                     审计方法 c8HETs1  
audit objective                                         审计目标，审计目的 qD/h/  
audit of financial statements                      会计报表审计，财务报表审计 3>=G-AH/$K  
audit opinion                                     审计意见 ]\]mwvLT  
audit period                                      被审计期间，被审计年度 RWoVN$i>  
audit plan                                          审计计划 }=.C~f]A  
audit planning                                    编制审计计划，制定审计计划，审计计划 db}lN  
audit planning stage                                  审计计划阶段 2wgcVQ Awa  
audit procedure                                审计程序 }WF6w+  
audit programme                               审计程序表，具体审计计划 xK4E+^ b  
audit report                                       审计报告 5HTY ~&C  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 f#hmMa  
audit report with a qualified opinion                 有保留意见的审计报告 wRq f'  
audit report with an adverse opinion                否定意见的审计报告 NE3/>5  
audit report with dual dates                      双重日期审计报告 A0Q1"b=  
audit reporting stage                                 审计报告阶段 Ih;D-^RQ  
audit responsibility                                   审计责任 ~H"-km"@  
audit results                                      审计结果 #qJ6iA6{  
audit risk                                          审计风险 }uO2x@  
audit sampling                                          审计抽样 ''k}3o.K[  
audit sampling techniques                         审计抽样方法，审计抽样技术 pK'D(t  
audit strategies                                  审计策略 V#c=O}  
audit summary                                         审计总结，审计小结 =/4}!B/  
audit team                                         审计小组 3M'Y'Szm  
audit test                                    审计测试 \lyHQ-gWhc  
audit trail                                          审计轨迹 w;
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audit work                                        审计工作 a)6?:nY$  
audit working paper                                 审计工作底稿 6\%#=GG  
audited financial statement                        审计会计报表，已审计财务报表 zE7)4!  
Auditing Guidelines (the～)                      审计规范指南
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auditing standards                             审计准则 52F3r:Rk  
audit-oriented working paper                          (审计)业务类工作底稿 ~dLe9-_9  
authorisation                                     授权 F$9+WS`c  
authorisation of transaction                       交易的授权 GB>T3l"  
availability                                         可获得性 $cLZ,N24  
B g%D.sc)69  
balance                                      余额；差额；平衡 U;g
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balance sheet                                    资产负债表 $]?M[sL\N7  
bank                                                 银行 t1G2A`  
bank account                                    银行账户，银行户头 .tK]-f2  
bank statement                                 银行对账单 :z$+leNH\  
barter transaction                              易货交易，以物换物交易 L_!}R  
basis of audit                                    审计依据 9A}y^=!`  
basis of preparation                                (会计报表的)编制基础 P%<MQg|k`  
book of account                               账目，账簿 $us7f
uKE  
borrowing                                         借款，贷款，借债 ~$7YEs)  
branch                                              分支，分支机构，分店 Cio(Ptt:  
brought forward                                (账户余额等的)承上年，承上期，承上页 8P2_/)|  
budget                                              预算 :K!L-*>A9  
building                                      建筑物；大楼 KnK\X>:  
business conditions                                  业务情况，经营情况 ffa
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business licence                               (企业等的)营业执照 `|:` yl  
business relation                                业务关系 }c#W"y5l_  
w" A{R  

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