[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 1P]J3o  
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审计词汇英汉对照 Z%#e* O0  
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ability to continue as a going concern               持续经营能力 %<~EwnoT  
acceptability                                     可接受性，可接受程度
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acceptable level of detection risk                     检查风险的可接受水平 'q}Ud10
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acceptance of engagement                       接受委托 eg~ Dm>Es  
accepting the engagement for the first time              首次接受委托 5REH`-  
access to asset                                         对资产的接触 Eq@sU?j  
according to                                     根据，依据，依照 hGFi|9/-u  
account balance                                账户余额 !fs ~ >  
account for                                       对……进行会计处理，核算；解释 :] Wn26z)  
accounting                                        会计，会计学 )t~ad]oM  
accounting advisory serve                        会计咨询服务 $%U}k=-  
accounting firm                                 会计师事务所
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accounting information                      会计信息，会计资料 ^uo,LTq+  
accounting period                             会计期间 %2RXrH2&H  
accounting policies                                   会计政策 NO/$}vw  
accounting professional bodies                 会计职业组织，会计职业团体 Sh;`<Ggi~  
accounting records                                   会计记录 u
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accounting responsibility                           会计责任 ,T;sWl  
accounting service                             会计服务 -0uGzd+m*  
accounting standards                                会计准则 6rS ? FG=  
Accounting Standards for Business Enterprises       企业会计准则 VI3fvGHat{  
accounting system                             会计系统 <F`9;WX  
accounting treatment                                会计处理 tzl,r"k3  
accuracy                                    准确性，精确性 QVn2`hr  
additional audit procedures                      追加审计程序 5 I*1CIO  
addressee                                         收件人，收信人 | {zka.sJ  
Administration of State-owned Assets  (the～)     国有资产管理局 *3^7'^j<  
administrative laws and regulations                 行政法规 C\rT'!Uk\Q  
adverse impact                                 不利影响，负面影响 C&F% j.<  
adverse opinion                                反对意见 Q3r]T.].h  
advisory group                                  咨询组，顾问组 Z=hn}QY.(  
agency fee                                        代理费，代理费用 n2aUj(Zs=  
aggregate                                          总计，合计为…… [3irr0D7 l  
alternation of document and record                 变造文件和记录 r<]^.]3zj  
alternative audit procedures                      替代审计程序，备选审计程序 SdufI_'B  
amend                                              修改，修订 JAW7Y:XB  
amortisation                                      摊销 jKP75j
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analytical capacity                             分析能力 G>Bgw>#_  
analytical procedures                               分析性程序 7d{xXJ-  
annual financial statements                        年度会计报表，年度财务报表 `zs@W  
appendix                                          附录，附表 7ey|~u2  
applicable                                         适用的 "% i1zQo&  
applicable laws and regulations                 适用的法规 )p!") :'fv  
application systems                                  应用系统 ;J?fK69%  
apply consistently                              一贯地执行，一贯地实施 <-d-. 8  
appropriate                                       适当的，合适的； X"8$,\wX,  
征用，挪用 v&sp;%I6=  
appropriate authorization                          适当的授权 {3Gj rE  
appropriateness of audit evidence                    审计证据的适当性 |/-# N  
approval                                    批准，核准 Vg(p_k45`  
assertion                                    (会计报表上的)认定；确认 ?h7[^sxJ  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 48gpXc
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asset                                                 资产，财产 U;4;
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asset restructuring                             资产重组 nP=/XiCj  
assignment of duties                                 职责的划分 uxrNkZia  
assistant                                     助理，助理人员 T~>&m~} +  
associated company                                 联属公司，联营公司 ?#5)TAW  
association                                        联合，结合；协会，社团 \ }-v
 
assumption                                       假设，假定 4yu=e;C wy  
at a given date                                         在某一特定时日 TDtHRhq7  
attestation                                         鉴证，公证 qyIy xJ  
attestation service                             鉴证服务 xAsy07J?  
audit adjustment                                审计调整 gi A(VUwI>  
audit areas                                        审计领域 Xp^>SSt:4  
audit conclusion                                审计结论 sx9[#6~{Y  
audit effectiveness                             审计效果 j

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audit efficiency                                  审计效率 d{^K8T3  
audit engagement letter                      审计业务约定书 < Lrd(b;  
audit evidence                                          审计证据 ?!34qh  
audit fee                                    审计费 UR`pZ.U ?  
audit files                                          审计档案 7 dG_E]&  
audit findings                                     审计中发现的事项 BD ,3JDqT  
audit implementation stage                        审计实施阶段 |?fc]dl1]  
audit mark                                        审计标识 B@3>_};Ct  
audit materiality                                 审计重要性 v^IMN3^W  
audit method                                     审计方法 4.&et()}  
audit objective                                         审计目标，审计目的 I>3G"[t
 
audit of financial statements                      会计报表审计，财务报表审计 M+Y^A7  
audit opinion                                     审计意见 la!rg#)-X  
audit period                                      被审计期间，被审计年度 ^q~.
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audit plan                                          审计计划 YAF0I%PYU  
audit planning                                    编制审计计划，制定审计计划，审计计划 
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audit planning stage                                  审计计划阶段 6dCqS  
audit procedure                                审计程序 %8L5uMx  
audit programme                               审计程序表，具体审计计划 TLzcQ|  
audit report                                       审计报告 {QLqf  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 hWu#}iN  
audit report with a qualified opinion                 有保留意见的审计报告 4gm(gY>[  
audit report with an adverse opinion                否定意见的审计报告 ;/nR[sibN  
audit report with dual dates                      双重日期审计报告 [TpW$E0H  
audit reporting stage                                 审计报告阶段 E?f*Z{~,  
audit responsibility                                   审计责任 I=`efc]T  
audit results                                      审计结果 QeAkuqT'[  
audit risk                                          审计风险 M8lR#2n|  
audit sampling                                          审计抽样 F9SIC7}uH  
audit sampling techniques                         审计抽样方法，审计抽样技术 Eh;~y*k\  
audit strategies                                  审计策略 YI?y _S  
audit summary                                         审计总结，审计小结 ?9H.JR2s%  
audit team                                         审计小组 vCNYqa)m:  
audit test                                    审计测试 gs|%3k|  
audit trail                                          审计轨迹 <$;fOp  
audit work                                        审计工作 Ie;}k;?-  
audit working paper                                 审计工作底稿 `S7${0e  
audited financial statement                        审计会计报表，已审计财务报表 ^coJ"[D  
Auditing Guidelines (the～)                      审计规范指南 whg?X&j\V  
auditing standards                             审计准则 0ID 8L [  
audit-oriented working paper                          (审计)业务类工作底稿 .!t'&eV  
authorisation                                     授权 Uz!cVs?-  
authorisation of transaction                       交易的授权 WS0RvBvb  
availability                                         可获得性 eVWnD,'  
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balance                                      余额；差额；平衡 l>9ZAI\^  
balance sheet                                    资产负债表 c~Hq.K$d  
bank                                                 银行 _zO,VL  
bank account                                    银行账户，银行户头 M:(k7a+[^  
bank statement                                 银行对账单 tL4xHa6v]  
barter transaction                              易货交易，以物换物交易 WYE[H9x1?  
basis of audit                                    审计依据 |5,
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basis of preparation                                (会计报表的)编制基础 g<{W\VOPm  
book of account                               账目，账簿 Lp/]iZ@  
borrowing                                         借款，贷款，借债 i_&&7.  
branch                                              分支，分支机构，分店 Hw/1~O$T  
brought forward                                (账户余额等的)承上年，承上期，承上页 IV:Knh+ ?  
budget                                              预算 x2T

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building                                      建筑物；大楼 FyQ^@@  
business conditions                                  业务情况，经营情况 T[eTT]Z{Ia  
business licence                               (企业等的)营业执照 Wcn^IQ  
business relation                                业务关系 B)
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