[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 [NGq$5  
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审计词汇英汉对照 7.yCs[Z  
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ability to continue as a going concern               持续经营能力
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acceptability                                     可接受性，可接受程度 =| r% lx  
acceptable level of detection risk                     检查风险的可接受水平 W{}M${6&  
acceptance of engagement                       接受委托 @GQtyl;q  
accepting the engagement for the first time              首次接受委托 AY9#{c>X  
access to asset                                         对资产的接触 gb^'u  
according to                                     根据，依据，依照 xCu\jc)2  
account balance                                账户余额 Nfl5tI$U:  
account for                                       对……进行会计处理，核算；解释 3XUie;*`  
accounting                                        会计，会计学 -BrJ5]T>*  
accounting advisory serve                        会计咨询服务 \
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accounting firm                                 会计师事务所 |Yi_|']#  
accounting information                      会计信息，会计资料 m\ @Q}  
accounting period                             会计期间 soB_ j  
accounting policies                                   会计政策
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accounting professional bodies                 会计职业组织，会计职业团体 Hv =7+O$  
accounting records                                   会计记录 S)^eHuXPI  
accounting responsibility                           会计责任 .  
accounting service                             会计服务 wFL7JwK:G  
accounting standards                                会计准则
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Accounting Standards for Business Enterprises       企业会计准则 - l0X]&Ex  
accounting system                             会计系统 zK:2.4  
accounting treatment                                会计处理 Qer}eg `R  
accuracy                                    准确性，精确性 \Dx)P[Ur  
additional audit procedures                      追加审计程序 7z+Ngt' !  
addressee                                         收件人，收信人 m]VOw)mBF  
Administration of State-owned Assets  (the～)     国有资产管理局 q
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administrative laws and regulations                 行政法规 #]wBXzu?  
adverse impact                                 不利影响，负面影响 [5P1 pkZ  
adverse opinion                                反对意见 xZMAX}8v  
advisory group                                  咨询组，顾问组 TI^X gl~  
agency fee                                        代理费，代理费用 ^%33&<mB}  
aggregate                                          总计，合计为…… mGUG  
alternation of document and record                 变造文件和记录 xHn  "D@  
alternative audit procedures                      替代审计程序，备选审计程序 @WzrrCpj  
amend                                              修改，修订 Lyjp  
amortisation                                      摊销 d]^\qeG^p  
analytical capacity                             分析能力 7}Jn`^!  
analytical procedures                               分析性程序 Rdy-6  
annual financial statements                        年度会计报表，年度财务报表 s#(<zBZ9p#  
appendix                                          附录，附表 F:G Vysy  
applicable                                         适用的 )dRBI)P  
applicable laws and regulations                 适用的法规 0&6(y* #Z  
application systems                                  应用系统 K=J">^uW  
apply consistently                              一贯地执行，一贯地实施 \. `{nq  
appropriate                                       适当的，合适的； <IQ}j^u-F  
征用，挪用 ].x`Fq3  
appropriate authorization                          适当的授权 !4+@b s  
appropriateness of audit evidence                    审计证据的适当性 ue!wo-|#G  
approval                                    批准，核准 CN#2-[T  
assertion                                    (会计报表上的)认定；确认 J/A UOInh  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 YM +4:P2  
asset                                                 资产，财产 2D
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asset restructuring                             资产重组 :
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assignment of duties                                 职责的划分 NKu*kL}W=  
assistant                                     助理，助理人员 @9h6D<?  
associated company                                 联属公司，联营公司 pIvr*UzY  
association                                        联合，结合；协会，社团 lT F#efcW  
assumption                                       假设，假定 vb]H$@0  
at a given date                                         在某一特定时日 q>dERN&  
attestation                                         鉴证，公证 ,mD{4 >7  
attestation service                             鉴证服务 Y^}c+)t  
audit adjustment                                审计调整 NYF 7Ep; _  
audit areas                                        审计领域 :>, m$XO  
audit conclusion                                审计结论 +C`zI~8  
audit effectiveness                             审计效果 *>7Zc  
audit efficiency                                  审计效率 9*xv ,Yz8  
audit engagement letter                      审计业务约定书 /8s>JPXKH[  
audit evidence                                          审计证据 #j6qq 3OG  
audit fee                                    审计费 Qr*7bE(a  
audit files                                          审计档案 [hKt4]R  
audit findings                                     审计中发现的事项 MVe4[<  
audit implementation stage                        审计实施阶段 |F?/L>  
audit mark                                        审计标识 zFO#oW,D  
audit materiality                                 审计重要性 :@sjOY  
audit method                                     审计方法 -f%J_`  
audit objective                                         审计目标，审计目的 3rVWehCv  
audit of financial statements                      会计报表审计，财务报表审计 E>x,$w<?  
audit opinion                                     审计意见 sFonc  
audit period                                      被审计期间，被审计年度 43o!Vr/S  
audit plan                                          审计计划 K}Rq<zW  
audit planning                                    编制审计计划，制定审计计划，审计计划 ;cW9NS3:  
audit planning stage                                  审计计划阶段

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audit procedure                                审计程序 |Ht~o(]&&/  
audit programme                               审计程序表，具体审计计划 0D^c4[Y'l  
audit report                                       审计报告 ~ #9(Q  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 -jL10~/  
audit report with a qualified opinion                 有保留意见的审计报告 };nOG;  
audit report with an adverse opinion                否定意见的审计报告 s7na!A[  
audit report with dual dates                      双重日期审计报告 vI+X9C?  
audit reporting stage                                 审计报告阶段 ZD`0(CkXb  
audit responsibility                                   审计责任 ynG@/S6)K  
audit results                                      审计结果 A$X
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audit risk                                          审计风险 eR:!1z_h  
audit sampling                                          审计抽样 $}Ky6sBnvO  
audit sampling techniques                         审计抽样方法，审计抽样技术 5s=L5]]r_j  
audit strategies                                  审计策略 ]ZM-c~nL  
audit summary                                         审计总结，审计小结 {t QZqqdn@  
audit team                                         审计小组 gjex;h  
audit test                                    审计测试 ?M@ff0  
audit trail                                          审计轨迹 qZDP-  
audit work                                        审计工作 M07==R7  
audit working paper                                 审计工作底稿 Q%^!j_#  
audited financial statement                        审计会计报表，已审计财务报表 *odwg$  
Auditing Guidelines (the～)                      审计规范指南 . I#d
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auditing standards                             审计准则 v[=TPfX0  
audit-oriented working paper                          (审计)业务类工作底稿 ,L9ioYbp  
authorisation                                     授权 Y|N.R(sAs&  
authorisation of transaction                       交易的授权 (eF "[,z  
availability                                         可获得性 Tn(c%ytN
 
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balance                                      余额；差额；平衡 uUI@!)@2  
balance sheet                                    资产负债表 W)m\q}]FYz  
bank                                                 银行 J+=+0{}  
bank account                                    银行账户，银行户头 ]R8JBnA  
bank statement                                 银行对账单 G}p*oz~  
barter transaction                              易货交易，以物换物交易 y?yWM8  
basis of audit                                    审计依据 Fd/.\s  
basis of preparation                                (会计报表的)编制基础 tAH0o\1;  
book of account                               账目，账簿 \}+
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borrowing                                         借款，贷款，借债 Y SD
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branch                                              分支，分支机构，分店 CWS&f g%o{  
brought forward                                (账户余额等的)承上年，承上期，承上页 -@yu 9=DT  
budget                                              预算 /U =eB?>  
building                                      建筑物；大楼 w2e9Ue~WH  
business conditions                                  业务情况，经营情况 QPT%CW61M  
business licence                               (企业等的)营业执照 Z2hIoCT  
business relation                                业务关系 |sklY0?l(  
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