[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*pWD^  
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审计词汇英汉对照 fD~!t 8J  
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ability to continue as a going concern               持续经营能力 N#u8{\|8]  
acceptability                                     可接受性，可接受程度 |tg?b&QR  
acceptable level of detection risk                     检查风险的可接受水平 (v`;ym  
acceptance of engagement                       接受委托 zkp Apj].  
accepting the engagement for the first time              首次接受委托 [Kj:~~`T   
access to asset                                         对资产的接触 reA8=>b/  
according to                                     根据，依据，依照 bS<@Rd{g  
account balance                                账户余额
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account for                                       对……进行会计处理，核算；解释 7idi&h"  
accounting                                        会计，会计学 Qsntf.fT  
accounting advisory serve                        会计咨询服务 X}*o[;2G  
accounting firm                                 会计师事务所 z/YMl3$l~  
accounting information                      会计信息，会计资料 eCp|QSXE  
accounting period                             会计期间 S(J\<)b  
accounting policies                                   会计政策 ~}5Ml_J$,l  
accounting professional bodies                 会计职业组织，会计职业团体 Y(y9l{'  
accounting records                                   会计记录 k,7+=.6  
accounting responsibility                           会计责任 :6u3Mj{  
accounting service                             会计服务 Is@a,k  
accounting standards                                会计准则 mbBRuPEa=u  
Accounting Standards for Business Enterprises       企业会计准则 }iSakq'  
accounting system                             会计系统 g&4~nEp  
accounting treatment                                会计处理 %< ?ciU  
accuracy                                    准确性，精确性 
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additional audit procedures                      追加审计程序 ;:c%l.Y2  
addressee                                         收件人，收信人 TJXraQK-=  
Administration of State-owned Assets  (the～)     国有资产管理局 v1C
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administrative laws and regulations                 行政法规 grQnV' q  
adverse impact                                 不利影响，负面影响 tHtV[We.:  
adverse opinion                                反对意见 qu~|d}0  
advisory group                                  咨询组，顾问组 F36ViN\b  
agency fee                                        代理费，代理费用 rh`.$/^  
aggregate                                          总计，合计为…… qd+[ShrhqZ  
alternation of document and record                 变造文件和记录 mY`]33??v  
alternative audit procedures                      替代审计程序，备选审计程序 ( b%y$D  
amend                                              修改，修订 uXLZtfu
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amortisation                                      摊销 2 1~7{#  
analytical capacity                             分析能力 sdf%  
analytical procedures                               分析性程序 hRr1#'&  
annual financial statements                        年度会计报表，年度财务报表 }E5#X R  
appendix                                          附录，附表 }6J7<g  
applicable                                         适用的 *e<Eu>fW#&  
applicable laws and regulations                 适用的法规 P/pjy  
application systems                                  应用系统 -k&{nD|  
apply consistently                              一贯地执行，一贯地实施 (s"iC:D6U  
appropriate                                       适当的，合适的； ch>Vv"G>  
征用，挪用 yvz?4m"_yB  
appropriate authorization                          适当的授权 PDIclIMS'F  
appropriateness of audit evidence                    审计证据的适当性 ?{: D,{+  
approval                                    批准，核准 V-_/(xt*  
assertion                                    (会计报表上的)认定；确认 8rwYNb.P  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Mjj}E >&  
asset                                                 资产，财产 ( f,J_  
asset restructuring                             资产重组 gKN}Of@^1  
assignment of duties                                 职责的划分 &G/|lv>j  
assistant                                     助理，助理人员 Vd+Q:L  
associated company                                 联属公司，联营公司 s8_aL)@f  
association                                        联合，结合；协会，社团 !\
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assumption                                       假设，假定 -~][0PVL9  
at a given date                                         在某一特定时日 G*\abL  
attestation                                         鉴证，公证 7%9)C[6NSs  
attestation service                             鉴证服务 i<m$#6<Z  
audit adjustment                                审计调整 rKzlK 'U  
audit areas                                        审计领域 xP/OsaxN  
audit conclusion                                审计结论 5r4gmy>  
audit effectiveness                             审计效果 #%^\\|'z  
audit efficiency                                  审计效率 1n'$Ji7  
audit engagement letter                      审计业务约定书 uuSR%KK]|  
audit evidence                                          审计证据 tqf&N0*  
audit fee                                    审计费 :p<kQ4   
audit files                                          审计档案 YOV :  
audit findings                                     审计中发现的事项 A XBkJ'jd  
audit implementation stage                        审计实施阶段 >?5xDbRj  
audit mark                                        审计标识 a}KK{Vqo`  
audit materiality                                 审计重要性 cJ(BiL-uF  
audit method                                     审计方法 x_==Ss  
audit objective                                         审计目标，审计目的 H&X:!xa5  
audit of financial statements                      会计报表审计，财务报表审计 H`m:X,6}
 
audit opinion                                     审计意见 rH_Jh}Y  
audit period                                      被审计期间，被审计年度 \sK:W|yy  
audit plan                                          审计计划 f=ac I|w  
audit planning                                    编制审计计划，制定审计计划，审计计划 F7{R~mS;  
audit planning stage                                  审计计划阶段 -J,Q;tj   
audit procedure                                审计程序 pI7Ssvi^  
audit programme                               审计程序表，具体审计计划 lC#RNjDp/~  
audit report                                       审计报告 MO[kr2T  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 99e*]')A%  
audit report with a qualified opinion                 有保留意见的审计报告 ImIqD&a-h  
audit report with an adverse opinion                否定意见的审计报告 qy_%~c87  
audit report with dual dates                      双重日期审计报告 5YiZ-CQ>  
audit reporting stage                                 审计报告阶段 H9RGU~q4s[  
audit responsibility                                   审计责任 <E Mk D1e  
audit results                                      审计结果 \M5P+Wk'  
audit risk                                          审计风险 &<au/^F  
audit sampling                                          审计抽样 DVI7]+=nV  
audit sampling techniques                         审计抽样方法，审计抽样技术 n]+.  
audit strategies                                  审计策略 XHxz @_rw  
audit summary                                         审计总结，审计小结 P##Z[$IJ3  
audit team                                         审计小组 .APVjqG  
audit test                                    审计测试 .f>,6?  
audit trail                                          审计轨迹 0G5'Y;8  
audit work                                        审计工作 {j?7d; 'j  
audit working paper                                 审计工作底稿 -!cIesK;<  
audited financial statement                        审计会计报表，已审计财务报表 {Eu'v$c!  
Auditing Guidelines (the～)                      审计规范指南 9
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auditing standards                             审计准则 Z>8eD|m%2  
audit-oriented working paper                          (审计)业务类工作底稿 q7,^E`5EgU  
authorisation                                     授权 t5paYw-b  
authorisation of transaction                       交易的授权 M>T[!*nTj
 
availability                                         可获得性 HsnG4OE  
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balance                                      余额；差额；平衡 *>k!hq;
j  
balance sheet                                    资产负债表 6 xarYh(  
bank                                                 银行 LM:)j:gS6  
bank account                                    银行账户，银行户头 #{x5L^v>]  
bank statement                                 银行对账单 [Tb\woU  
barter transaction                              易货交易，以物换物交易 I!0JG`&  
basis of audit                                    审计依据 f&yt K  
basis of preparation                                (会计报表的)编制基础 LeSHRoD  
book of account                               账目，账簿 66Gx.tE  
borrowing                                         借款，贷款，借债 x=-0zV  
branch                                              分支，分支机构，分店 "cMNdR1^,y  
brought forward                                (账户余额等的)承上年，承上期，承上页 )lh8 k{  
budget                                              预算 [ ?iqqG.  
building                                      建筑物；大楼 R
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business conditions                                  业务情况，经营情况 R}r~p?(M  
business licence                               (企业等的)营业执照 M)JADX  
business relation                                业务关系 R\5Vq$Q  
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