[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 t#VX#dJ  
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审计词汇英汉对照 R,s}<N$  
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ability to continue as a going concern               持续经营能力 N^M6*,F,J  
acceptability                                     可接受性，可接受程度 &Hyy .a  
acceptable level of detection risk                     检查风险的可接受水平 NM9,AG  
acceptance of engagement                       接受委托 2q(gWhcj  
accepting the engagement for the first time              首次接受委托 lCgzQZ  
access to asset                                         对资产的接触 po(pi|  
according to                                     根据，依据，依照 9q+W>wt
 
account balance                                账户余额 ZWni5uF-c  
account for                                       对……进行会计处理，核算；解释 JeN]sK)8x  
accounting                                        会计，会计学 |@~_&g  
accounting advisory serve                        会计咨询服务 +\*b?x  
accounting firm                                 会计师事务所 }Q*J!OH  
accounting information                      会计信息，会计资料 ZXN`8!]&  
accounting period                             会计期间 D@O5Gd  
accounting policies                                   会计政策 @u`W(Ow  
accounting professional bodies                 会计职业组织，会计职业团体 !C|Z+w9Y  
accounting records                                   会计记录 | TG6-e_  
accounting responsibility                           会计责任 ,6X__Z#rGT  
accounting service                             会计服务 7n o6  
accounting standards                                会计准则 bIlNA)g  
Accounting Standards for Business Enterprises       企业会计准则 teI?.M9r  
accounting system                             会计系统 <CB%e!~.9  
accounting treatment                                会计处理 ^<Gxip  
accuracy                                    准确性，精确性 1V9AnzwX  
additional audit procedures                      追加审计程序 [y}h   
addressee                                         收件人，收信人 Td|u-9OM  
Administration of State-owned Assets  (the～)     国有资产管理局 8#HnV%|N  
administrative laws and regulations                 行政法规 Lq$ig8V:O7  
adverse impact                                 不利影响，负面影响 ?A3u2-  
adverse opinion                                反对意见 )o~/yB
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advisory group                                  咨询组，顾问组 eXD~L&s[  
agency fee                                        代理费，代理费用 ]l C2YD}  
aggregate                                          总计，合计为…… .vctuy&  
alternation of document and record                 变造文件和记录 EJ>rW(s  
alternative audit procedures                      替代审计程序，备选审计程序 *]; QPi~  
amend                                              修改，修订 *N4/M%1P  
amortisation                                      摊销 tcnO`0moK  
analytical capacity                             分析能力 SSCs96  
analytical procedures                               分析性程序 Mtv{37k~  
annual financial statements                        年度会计报表，年度财务报表 kYWnaY ^F  
appendix                                          附录，附表 Dn@ZS_f  
applicable                                         适用的 $U.|  
applicable laws and regulations                 适用的法规 :4-,Ru1C"  
application systems                                  应用系统 ';Q8x?BS  
apply consistently                              一贯地执行，一贯地实施 sp:4b$zX  
appropriate                                       适当的，合适的； W!R0:-  
征用，挪用 3[y$$qXI  
appropriate authorization                          适当的授权 =.CiKV$E  
appropriateness of audit evidence                    审计证据的适当性 9a=>gEF],@  
approval                                    批准，核准 7G^Q2w  
assertion                                    (会计报表上的)认定；确认 mj
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 /g.c(-#]  
asset                                                 资产，财产 =+K?@;?  
asset restructuring                             资产重组 `A%WCd60Tc  
assignment of duties                                 职责的划分 VBix8|  
assistant                                     助理，助理人员 T9%|B9FeJ  
associated company                                 联属公司，联营公司 NA/`LaJ  
association                                        联合，结合；协会，社团 EPH n"YK  
assumption                                       假设，假定 54Rp0otv  
at a given date                                         在某一特定时日 akNqSZwj  
attestation                                         鉴证，公证 6pSTw\/6  
attestation service                             鉴证服务 Axns

  
audit adjustment                                审计调整 MJqWc6{ n  
audit areas                                        审计领域 qPD(D{,f$  
audit conclusion                                审计结论 f,E7eL@  
audit effectiveness                             审计效果 ,b&hLht  
audit efficiency                                  审计效率 YC8IwyL'  
audit engagement letter                      审计业务约定书 jc)7FE  
audit evidence                                          审计证据 I/O/*^T  
audit fee                                    审计费 CEI"p2  
audit files                                          审计档案 
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audit findings                                     审计中发现的事项 ohqThl  
audit implementation stage                        审计实施阶段 _J!&R:]$  
audit mark                                        审计标识 ^~-YS-.J#,  
audit materiality                                 审计重要性 z`t~N  
audit method                                     审计方法 {pH#zs4Y  
audit objective                                         审计目标，审计目的 d1\nMm}v  
audit of financial statements                      会计报表审计，财务报表审计 G 3,v'D5  
audit opinion                                     审计意见 RC[Sa wA  
audit period                                      被审计期间，被审计年度 {icTfPR4E  
audit plan                                          审计计划 RG'76?z  
audit planning                                    编制审计计划，制定审计计划，审计计划 a-E}3a  
audit planning stage                                  审计计划阶段 aIFlNS,y  
audit procedure                                审计程序 `j@1]%&z  
audit programme                               审计程序表，具体审计计划 -W1p=od
 
audit report                                       审计报告 3p&T?E%  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 /P@%{y  
audit report with a qualified opinion                 有保留意见的审计报告 QK+,63@D\=  
audit report with an adverse opinion                否定意见的审计报告 qE[YZ(/f0&  
audit report with dual dates                      双重日期审计报告 D0xQXC3$`  
audit reporting stage                                 审计报告阶段 c/tB_]  
audit responsibility                                   审计责任 =xIZJ8e  
audit results                                      审计结果 Wj^e)2%  
audit risk                                          审计风险 GW;%~qH[,  
audit sampling                                          审计抽样 "E\mj'k  
audit sampling techniques                         审计抽样方法，审计抽样技术 eIalcBY  
audit strategies                                  审计策略 5[SwF&zZ  
audit summary                                         审计总结，审计小结 clV^Xg8D  
audit team                                         审计小组 }' AY#g  
audit test                                    审计测试 )h]#:,pm  
audit trail                                          审计轨迹 Rv9jLH  
audit work                                        审计工作 &H;,,7u  
audit working paper                                 审计工作底稿 z``wqK  
audited financial statement                        审计会计报表，已审计财务报表 t  kj  
Auditing Guidelines (the～)                      审计规范指南 4\&Y;upy+  
auditing standards                             审计准则 aqI"4v]~b  
audit-oriented working paper                          (审计)业务类工作底稿 T8z?_ *k  
authorisation                                     授权 q/U-6A[0  
authorisation of transaction                       交易的授权 \(P?=] -  
availability                                         可获得性 ?=M?v;8  
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balance                                      余额；差额；平衡 zZCRej  
balance sheet                                    资产负债表 )e?&'wa>  
bank                                                 银行 1Y'4 g3T  
bank account                                    银行账户，银行户头 d6QrB"J`  
bank statement                                 银行对账单 R>"Fc/{y  
barter transaction                              易货交易，以物换物交易 ZK^cG'^2|  
basis of audit                                    审计依据 Yu3S3aRE  
basis of preparation                                (会计报表的)编制基础 I61S0lz/  
book of account                               账目，账簿 F=e9o*z  
borrowing                                         借款，贷款，借债 O[ird`/  
branch                                              分支，分支机构，分店 WsV"`ij#  
brought forward                                (账户余额等的)承上年，承上期，承上页 YkWHI(p  
budget                                              预算 4kM/`g6?,q  
building                                      建筑物；大楼 W[O
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business conditions                                  业务情况，经营情况 BM,hcTr?  
business licence                               (企业等的)营业执照 zW%Em81Wd  
business relation                                业务关系 X"r)zCP+t  
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