[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 +JVfnTd  
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审计词汇英汉对照 8{e 3  
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ability to continue as a going concern               持续经营能力 4(ZV\}j1  
acceptability                                     可接受性，可接受程度 =MLL-a1  
acceptable level of detection risk                     检查风险的可接受水平 Z%Kj^ M  
acceptance of engagement                       接受委托 :UciFIa  
accepting the engagement for the first time              首次接受委托 EHj he z  
access to asset                                         对资产的接触 w;_=$L'H&G  
according to                                     根据，依据，依照 H:Le^WS  
account balance                                账户余额 \OH:xW~  
account for                                       对……进行会计处理，核算；解释 8~>3&jX  
accounting                                        会计，会计学 4(IP  
accounting advisory serve                        会计咨询服务 r&RSQHa)  
accounting firm                                 会计师事务所 r"
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accounting information                      会计信息，会计资料 zb$U'D_-f  
accounting period                             会计期间 r2w7lf66!  
accounting policies                                   会计政策 y9<Fv|Ric  
accounting professional bodies                 会计职业组织，会计职业团体
fXj  
accounting records                                   会计记录 \[jItg,+  
accounting responsibility                           会计责任 Lo4t:H&  
accounting service                             会计服务 LOzKpvGl  
accounting standards                                会计准则 H_]kR&F8  
Accounting Standards for Business Enterprises       企业会计准则 ( PlNaasV  
accounting system                             会计系统 `-m7CT sA  
accounting treatment                                会计处理 &rKhB-18)  
accuracy                                    准确性，精确性 IgJC>;]u  
additional audit procedures                      追加审计程序 "Xc=<r
X  
addressee                                         收件人，收信人 rK
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Administration of State-owned Assets  (the～)     国有资产管理局 WH*&MIjAr/  
administrative laws and regulations                 行政法规 !v w0Y,F&  
adverse impact                                 不利影响，负面影响 RPwSo.c4
 
adverse opinion                                反对意见 {lJpcS  
advisory group                                  咨询组，顾问组 ;GSj}Nq  
agency fee                                        代理费，代理费用 LLiX%XOh  
aggregate                                          总计，合计为…… ~ .-'pdz%  
alternation of document and record                 变造文件和记录 Gx($q;8  
alternative audit procedures                      替代审计程序，备选审计程序 cyyFIJj]  
amend                                              修改，修订 GYO"1PM  
amortisation                                      摊销 xH uyfQLk  
analytical capacity                             分析能力 |1R@Jz`  
analytical procedures                               分析性程序 j*}x e'#  
annual financial statements                        年度会计报表，年度财务报表 j/&7L@Y  
appendix                                          附录，附表 .CYkb8hF  
applicable                                         适用的 .rHO7c,P~  
applicable laws and regulations                 适用的法规 k$c!J'qL&  
application systems                                  应用系统 7 pV3#fQ  
apply consistently                              一贯地执行，一贯地实施 3(kZfH~  
appropriate                                       适当的，合适的； Y!zlte|P  
征用，挪用 =9-c*bL  
appropriate authorization                          适当的授权 }dCnFZ{K3  
appropriateness of audit evidence                    审计证据的适当性 X*@Sj;|m  
approval                                    批准，核准 |>)mYLN!y  
assertion                                    (会计报表上的)认定；确认 -L@=j  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 c9V'Zd#  
asset                                                 资产，财产 qM'5cxe  
asset restructuring                             资产重组 NT0q!r/!  
assignment of duties                                 职责的划分 "- AiC6u  
assistant                                     助理，助理人员 7Jbr
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associated company                                 联属公司，联营公司 "\ m
d  
association                                        联合，结合；协会，社团 ryPzq}#  
assumption                                       假设，假定 t"Rn#V\c."  
at a given date                                         在某一特定时日  OxRzKT  
attestation                                         鉴证，公证 ?uQpt(  
attestation service                             鉴证服务 -VL3em|0  
audit adjustment                                审计调整 h1$,  
audit areas                                        审计领域 \oyr[so(i  
audit conclusion                                审计结论 Gwe9< y  
audit effectiveness                             审计效果 ZC"p^~U_e[  
audit efficiency                                  审计效率 H`sV\'`!}  
audit engagement letter                      审计业务约定书 e8Jd*AKjb  
audit evidence                                          审计证据 }I"^WCyH  
audit fee                                    审计费 kq+L63fZ  
audit files                                          审计档案 xQ4Q'9  
audit findings                                     审计中发现的事项 5n<Efi] j  
audit implementation stage                        审计实施阶段 /KkUCq2A  
audit mark                                        审计标识 j1)w1WY0@  
audit materiality                                 审计重要性 Ktoxl+I?  
audit method                                     审计方法 gU:j
x  
audit objective                                         审计目标，审计目的 SyI#Q[f'_  
audit of financial statements                      会计报表审计，财务报表审计 o 0B`~7(  
audit opinion                                     审计意见 t5S S]  
audit period                                      被审计期间，被审计年度 ~O!v?2it8q  
audit plan                                          审计计划 "bqB@)  
audit planning                                    编制审计计划，制定审计计划，审计计划 ]*).3<Lw  
audit planning stage                                  审计计划阶段 !U@[lBW  
audit procedure                                审计程序 sNWj+T  
audit programme                               审计程序表，具体审计计划 -O\`G<s%  
audit report                                       审计报告 YIfbc R5  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 B--`=@IRf"  
audit report with a qualified opinion                 有保留意见的审计报告 Lq:Z='Kc  
audit report with an adverse opinion                否定意见的审计报告 'Q# KjY
 
audit report with dual dates                      双重日期审计报告 9kcAMk1K  
audit reporting stage                                 审计报告阶段 &W1c#]q@r  
audit responsibility                                   审计责任 IsI\T8yfc  
audit results                                      审计结果 tq{ aa  
audit risk                                          审计风险 b?z8Yp6  
audit sampling                                          审计抽样 U.&=b<f(0r  
audit sampling techniques                         审计抽样方法，审计抽样技术 O3S_P]{*ny  
audit strategies                                  审计策略 |#k1a:  
audit summary                                         审计总结，审计小结 |, o!O39}>  
audit team                                         审计小组 1r$q $\  
audit test                                    审计测试 BQsy)H`4E  
audit trail                                          审计轨迹 YkTEAI|i  
audit work                                        审计工作 =KkHck33  
audit working paper                                 审计工作底稿 Jf2  
audited financial statement                        审计会计报表，已审计财务报表 WlU5`NJl]2  
Auditing Guidelines (the～)                      审计规范指南 [!"u&iu`  
auditing standards                             审计准则 qvCl mZ  
audit-oriented working paper                          (审计)业务类工作底稿 X=lOwPvP  
authorisation                                     授权 Pt E>08  
authorisation of transaction                       交易的授权 )tB mSVprl  
availability                                         可获得性 Ef69]{E  
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balance                                      余额；差额；平衡 %A04'dj`zQ  
balance sheet                                    资产负债表 wJ i
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bank                                                 银行 I_4'9  
bank account                                    银行账户，银行户头 ^b'[81%  
bank statement                                 银行对账单 : -OHD#>%  
barter transaction                              易货交易，以物换物交易 |dXmg13( -  
basis of audit                                    审计依据 M%Ov6u<I8  
basis of preparation                                (会计报表的)编制基础 c8
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book of account                               账目，账簿 qm2  
borrowing                                         借款，贷款，借债 rk `x81  
branch                                              分支，分支机构，分店 ]*?qaIdqu  
brought forward                                (账户余额等的)承上年，承上期，承上页 M '[.ay  
budget                                              预算 mV6\gR[h  
building                                      建筑物；大楼 (h%!Kun  
business conditions                                  业务情况，经营情况 sa{X.}i%E  
business licence                               (企业等的)营业执照 t\X5B]EZ  
business relation                                业务关系 zgV{S Qo  
Ga "t4[=I  

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