[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 NGA8JV/U  
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审计词汇英汉对照 v]"W.<B,  
   
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ability to continue as a going concern               持续经营能力 0?]Y^:  
acceptability                                     可接受性，可接受程度 fjc8@S5x9j  
acceptable level of detection risk                     检查风险的可接受水平 s~A#B)wB  
acceptance of engagement                       接受委托 ^jY'Hj.Bs  
accepting the engagement for the first time              首次接受委托 @P
1#)  
access to asset                                         对资产的接触 =dVPx<l5  
according to                                     根据，依据，依照 FXpI-?#E<  
account balance                                账户余额 i)vbmV  
account for                                       对……进行会计处理，核算；解释 8T:?C~"  
accounting                                        会计，会计学 `y1nex-0  
accounting advisory serve                        会计咨询服务 RmR-uQU-c  
accounting firm                                 会计师事务所 m :6.  
accounting information                      会计信息，会计资料 pZpAb+  
accounting period                             会计期间 /dT 7
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accounting policies                                   会计政策 m7GM1[?r  
accounting professional bodies                 会计职业组织，会计职业团体 WFl, u!"A  
accounting records                                   会计记录 QD<GXPu?N  
accounting responsibility                           会计责任 *]L(,_:"  
accounting service                             会计服务 F\!Va  
accounting standards                                会计准则 3#=%2\  
Accounting Standards for Business Enterprises       企业会计准则 7Ya4>*B  
accounting system                             会计系统 Y[(U~l,a+  
accounting treatment                                会计处理 Gxtqzr*  
accuracy                                    准确性，精确性 -tQi~Y[]  
additional audit procedures                      追加审计程序 0QWc1L  
addressee                                         收件人，收信人 &,  =Z  
Administration of State-owned Assets  (the～)     国有资产管理局 aan)yP  
administrative laws and regulations                 行政法规 f
!|$!r*q  
adverse impact                                 不利影响，负面影响 mz|#K7:  
adverse opinion                                反对意见 6c [&[L%  
advisory group                                  咨询组，顾问组 b7t hu5  
agency fee                                        代理费，代理费用 w=dTa5  
aggregate                                          总计，合计为…… ^)qOILn  
alternation of document and record                 变造文件和记录 cO&(&*J r  
alternative audit procedures                      替代审计程序，备选审计程序 -y@# ^SrJ  
amend                                              修改，修订 (%bqeI!ob  
amortisation                                      摊销 z5V~m_RO  
analytical capacity                             分析能力 1 P0)La#  
analytical procedures                               分析性程序 td}%reH  
annual financial statements                        年度会计报表，年度财务报表 K\bA[5+N  
appendix                                          附录，附表 yvQRr75
  
applicable                                         适用的 n9PCSl j  
applicable laws and regulations                 适用的法规
dX720/R  
application systems                                  应用系统 @X$~{Vp__  
apply consistently                              一贯地执行，一贯地实施 PVNDvUce  
appropriate                                       适当的，合适的； HDV@d^]-  
征用，挪用 ( 04clU^F  
appropriate authorization                          适当的授权 &bIE"ZBjt  
appropriateness of audit evidence                    审计证据的适当性 r5k{mV+  
approval                                    批准，核准 z 1~2w:  
assertion                                    (会计报表上的)认定；确认 ,aA%,C.0U
 
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 nm8XHk]
  
asset                                                 资产，财产 oqXs2F  
asset restructuring                             资产重组 >Y3ZK{b  
assignment of duties                                 职责的划分 Eku+&f@RB  
assistant                                     助理，助理人员 GLS`1!  
associated company                                 联属公司，联营公司 bhqV2y*'  
association                                        联合，结合；协会，社团 \$Jz26 -n  
assumption                                       假设，假定 : u ruC
  
at a given date                                         在某一特定时日 Cyn_UE  
attestation                                         鉴证，公证 y3^>a5z!x  
attestation service                             鉴证服务 jDyG~de  
audit adjustment                                审计调整 .%\lYk]  
audit areas                                        审计领域 =!V
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audit conclusion                                审计结论 {Rd){ky@  
audit effectiveness                             审计效果 'yIz<o
 
audit efficiency                                  审计效率 )0tq&  
audit engagement letter                      审计业务约定书 r
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audit evidence                                          审计证据 UP+4xG  
audit fee                                    审计费 U?WS\Jji3!  
audit files                                          审计档案 zfm-vU  
audit findings                                     审计中发现的事项 Z7$"0%  
audit implementation stage                        审计实施阶段 dXBXV>rbB  
audit mark                                        审计标识 o 9?#;B$  
audit materiality                                 审计重要性 oMw#ROsvC  
audit method                                     审计方法 JX $vz*KF  
audit objective                                         审计目标，审计目的 $-J=UT2m  
audit of financial statements                      会计报表审计，财务报表审计 <$:Hf@tpMo  
audit opinion                                     审计意见 ~T'!.^/  
audit period                                      被审计期间，被审计年度 # _U[
T  
audit plan                                          审计计划 1OwVb  
audit planning                                    编制审计计划，制定审计计划，审计计划 ]"T1clZKd(  
audit planning stage                                  审计计划阶段 9 M< 3m  
audit procedure                                审计程序 J+]W*?m  
audit programme                               审计程序表，具体审计计划 yw
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audit report                                       审计报告 Gc1!
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 +{7/+Zz  
audit report with a qualified opinion                 有保留意见的审计报告 DV6B_A{kI  
audit report with an adverse opinion                否定意见的审计报告 xnp5X hU  
audit report with dual dates                      双重日期审计报告 F?3zw4Vt~  
audit reporting stage                                 审计报告阶段 ~4}'R_  
audit responsibility                                   审计责任 Y6R+i0guz  
audit results                                      审计结果 IT5a/;J  
audit risk                                          审计风险 Y!0ZwwW  
audit sampling                                          审计抽样 c_RAtM<n  
audit sampling techniques                         审计抽样方法，审计抽样技术 aR@s. ll  
audit strategies                                  审计策略 k
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audit summary                                         审计总结，审计小结 e5HHsR6  
audit team                                         审计小组 IMF9eS{
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audit test                                    审计测试 =eB^(!M  
audit trail                                          审计轨迹 @qaK5  
audit work                                        审计工作 m0$~O5|4  
audit working paper                                 审计工作底稿 xBevf&tP  
audited financial statement                        审计会计报表，已审计财务报表 H\[:uUK5\  
Auditing Guidelines (the～)                      审计规范指南 N Dg*8i  
auditing standards                             审计准则 FKVf_Ncf%
 
audit-oriented working paper                          (审计)业务类工作底稿 sD F5  
authorisation                                     授权 >oOZDuj  
authorisation of transaction                       交易的授权 V]fsjpvlmr  
availability                                         可获得性 Ug=)_~  
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balance                                      余额；差额；平衡 'U%L\v,  
balance sheet                                    资产负债表 /^jV-Z`  
bank                                                 银行 9U=~t%qW$  
bank account                                    银行账户，银行户头 6.>l  
bank statement                                 银行对账单 5Y}=,v*h}  
barter transaction                              易货交易，以物换物交易 Z'ZN^j{  
basis of audit                                    审计依据 YYzl"<)c  
basis of preparation                                (会计报表的)编制基础 {r.yoI4e  
book of account                               账目，账簿 /CT g3Q"KQ  
borrowing                                         借款，贷款，借债 A@H
Cd&h  
branch                                              分支，分支机构，分店 + NpHk  
brought forward                                (账户余额等的)承上年，承上期，承上页 2
dpTU=K4  
budget                                              预算 7Ns1b(kU  
building                                      建筑物；大楼 EWX!:BKf  
business conditions                                  业务情况，经营情况 gb,X"ODq  
business licence                               (企业等的)营业执照 l^"HcP6  
business relation                                业务关系 PL6f**{-  
/"LcW"2;N  

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