[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 |O57N'/  
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审计词汇英汉对照 *wViH  
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ability to continue as a going concern               持续经营能力 sS-W~u|C  
acceptability                                     可接受性，可接受程度 =Na/3\^WP  
acceptable level of detection risk                     检查风险的可接受水平 LE8K)i  
acceptance of engagement                       接受委托 ^eT@!N  
accepting the engagement for the first time              首次接受委托 HmhU
c,EC  
access to asset                                         对资产的接触 T_uNF8Bh  
according to                                     根据，依据，依照 UHr{  
account balance                                账户余额 l8er$8S}  
account for                                       对……进行会计处理，核算；解释 (L`l+t1  
accounting                                        会计，会计学 $[j-C9W  
accounting advisory serve                        会计咨询服务 ,c@r` x  
accounting firm                                 会计师事务所 _t$lcOT  
accounting information                      会计信息，会计资料 qo61O\qm  
accounting period                             会计期间 sk~za  
accounting policies                                   会计政策 {An8/"bv}  
accounting professional bodies                 会计职业组织，会计职业团体 M`)s>jp@w  
accounting records                                   会计记录 ;&K3[;a  
accounting responsibility                           会计责任 :-$cd Z3E  
accounting service                             会计服务 l?})_1v,R  
accounting standards                                会计准则 y=-{Q  
Accounting Standards for Business Enterprises       企业会计准则 Km[]^;6  
accounting system                             会计系统 ?UxG/]",  
accounting treatment                                会计处理 8rGl&  
accuracy                                    准确性，精确性 2^cAK t6bC  
additional audit procedures                      追加审计程序 =]!8:I?C<  
addressee                                         收件人，收信人 issT{&T  
Administration of State-owned Assets  (the～)     国有资产管理局 B1x'5S;Bq  
administrative laws and regulations                 行政法规 o~Bk0V
=  
adverse impact                                 不利影响，负面影响 J f\Qf  
adverse opinion                                反对意见 #x, ]D  
advisory group                                  咨询组，顾问组 5OPS&:  
agency fee                                        代理费，代理费用 dK:l&R  
aggregate                                          总计，合计为…… &
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alternation of document and record                 变造文件和记录 R"m.&%n  
alternative audit procedures                      替代审计程序，备选审计程序 M7`UoTc+>d  
amend                                              修改，修订 YnKFcEJrT  
amortisation                                      摊销 `DI{wqV9  
analytical capacity                             分析能力 bq c;.4$  
analytical procedures                               分析性程序 p#ZMABlE,P  
annual financial statements                        年度会计报表，年度财务报表 }W- K  
appendix                                          附录，附表 \%w7D6dEZ  
applicable                                         适用的 +<'uw  
applicable laws and regulations                 适用的法规 F(T=WR].o  
application systems                                  应用系统
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apply consistently                              一贯地执行，一贯地实施 gUksO!7^1  
appropriate                                       适当的，合适的； 6$W-?  
征用，挪用 j09mI$2y67  
appropriate authorization                          适当的授权 L@C >-F|p  
appropriateness of audit evidence                    审计证据的适当性 RH<@c^ S  
approval                                    批准，核准 Q{%HW4lg  
assertion                                    (会计报表上的)认定；确认 e7Yb=/F  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 [37f#p  
asset                                                 资产，财产 PFImqojHd  
asset restructuring                             资产重组 d[~au= b  
assignment of duties                                 职责的划分 vS~AxeW/7R  
assistant                                     助理，助理人员 ,$hQ(yF  
associated company                                 联属公司，联营公司 _DNkdS [[  
association                                        联合，结合；协会，社团 B ]|5?QP-  
assumption                                       假设，假定 ~0VwF  
at a given date                                         在某一特定时日 vG'vgUo  
attestation                                         鉴证，公证 Iu=pk@*O  
attestation service                             鉴证服务 D]t~S1ycG7  
audit adjustment                                审计调整
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audit areas                                        审计领域 uKLOh<oio  
audit conclusion                                审计结论 !1ie:z>s  
audit effectiveness                             审计效果 E'S<L|A/  
audit efficiency                                  审计效率 k#l'ko/X  
audit engagement letter                      审计业务约定书 a(Gk~vD;"  
audit evidence                                          审计证据 sRkz WMl  
audit fee                                    审计费 x]yHBc  
audit files                                          审计档案 #J%h!#3g  
audit findings                                     审计中发现的事项 w\0Oz?N  
audit implementation stage                        审计实施阶段 cH qvkN`  
audit mark                                        审计标识 UiGUaBmF*  
audit materiality                                 审计重要性 kw*Cr/'*  
audit method                                     审计方法 ]1/W8
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audit objective                                         审计目标，审计目的 sg!=Q+  
audit of financial statements                      会计报表审计，财务报表审计 kMwIu
y  
audit opinion                                     审计意见 M]8eW  
audit period                                      被审计期间，被审计年度 +1JZB*W  
audit plan                                          审计计划 'W<a54T?z  
audit planning                                    编制审计计划，制定审计计划，审计计划 fzGZ:L  
audit planning stage                                  审计计划阶段 L<[
,7V  
audit procedure                                审计程序 aT`02X  
audit programme                               审计程序表，具体审计计划 D{&+7C:8.  
audit report                                       审计报告 PuUon6bZ  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 K8Kz  
audit report with a qualified opinion                 有保留意见的审计报告 l(0&6ENyj  
audit report with an adverse opinion                否定意见的审计报告 %k1q4qOG]^  
audit report with dual dates                      双重日期审计报告 D_,_.C~O  
audit reporting stage                                 审计报告阶段 W#JVUGYD  
audit responsibility                                   审计责任 NO0[`jy(  
audit results                                      审计结果 (rY1O:*S  
audit risk                                          审计风险 8V53+]c$Y  
audit sampling                                          审计抽样 0qaG#&!  
audit sampling techniques                         审计抽样方法，审计抽样技术 [nhLhl4S  
audit strategies                                  审计策略 z
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audit summary                                         审计总结，审计小结 l*m]2"n]  
audit team                                         审计小组 K|Ij71  
audit test                                    审计测试 |Ls&~'ik  
audit trail                                          审计轨迹 ]0/~6f  
audit work                                        审计工作 ];wohW%  
audit working paper                                 审计工作底稿 Qh1Kl_a?Lv  
audited financial statement                        审计会计报表，已审计财务报表 c'wU O3S  
Auditing Guidelines (the～)                      审计规范指南 R- ?0k:  
auditing standards                             审计准则 a3E*%G  
audit-oriented working paper                          (审计)业务类工作底稿 ZQ-z2s9U  
authorisation                                     授权 +Fy-~Mq  
authorisation of transaction                       交易的授权 LcQ\?]w`]  
availability                                         可获得性 i,U- H\p&  
B +kdU%Sm  
balance                                      余额；差额；平衡 P[J qJi/H  
balance sheet                                    资产负债表 LeRh(a`=$  
bank                                                 银行 :,J86#S)  
bank account                                    银行账户，银行户头 ;jY'z5PH5  
bank statement                                 银行对账单 < 8W:ij.`  
barter transaction                              易货交易，以物换物交易 5p>]zij>  
basis of audit                                    审计依据 y(p: )Iv  
basis of preparation                                (会计报表的)编制基础 H 29 _ /  
book of account                               账目，账簿 Tl0+Bq  
borrowing                                         借款，贷款，借债 tg m{gR  
branch                                              分支，分支机构，分店 JY,l#?lM{  
brought forward                                (账户余额等的)承上年，承上期，承上页 E%v[7 ST  
budget                                              预算 p%M(G#gOgP  
building                                      建筑物；大楼 S)AE  
business conditions                                  业务情况，经营情况 5SP
l#*W  
business licence                               (企业等的)营业执照 }M"'K2_Z  
business relation                                业务关系 |RbUmuj  
Lu$:,^ C  

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