[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 L@> +iZSO  
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审计词汇英汉对照 a&yIH;-  
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ability to continue as a going concern               持续经营能力 xsjJ8>G  
acceptability                                     可接受性，可接受程度 /9/svPc]  
acceptable level of detection risk                     检查风险的可接受水平 TUeW-'/1  
acceptance of engagement                       接受委托 S,&tKDJn  
accepting the engagement for the first time              首次接受委托 5X^bvW26  
access to asset                                         对资产的接触 H`!%"  
according to                                     根据，依据，依照 >?b<)Q*<  
account balance                                账户余额 yxfV|ox  
account for                                       对……进行会计处理，核算；解释 slSQ\;CDA  
accounting                                        会计，会计学 $.Fti-5  
accounting advisory serve                        会计咨询服务 /+pPcK  
accounting firm                                 会计师事务所 { bjK (|  
accounting information                      会计信息，会计资料 ,>-Q #  
accounting period                             会计期间 ['F,  
accounting policies                                   会计政策 #@h3#IC  
accounting professional bodies                 会计职业组织，会计职业团体 mG,%f"b0  
accounting records                                   会计记录 A/ kRw'6  
accounting responsibility                           会计责任 <.c@l,[.z  
accounting service                             会计服务 *ml&}9  
accounting standards                                会计准则 lN V%R(  
Accounting Standards for Business Enterprises       企业会计准则 ]V9z)uz  
accounting system                             会计系统 ~r`~I"ZK7^  
accounting treatment                                会计处理 }hT1@I   
accuracy                                    准确性，精确性 qK ,mG{  
additional audit procedures                      追加审计程序 {,r7dxI)`  
addressee                                         收件人，收信人 mi~BdBv  
Administration of State-owned Assets  (the～)     国有资产管理局 rVLUT  
administrative laws and regulations                 行政法规 l@}BWSx&ms  
adverse impact                                 不利影响，负面影响 $#V^CmW.  
adverse opinion                                反对意见 2Z]<MiAxD  
advisory group                                  咨询组，顾问组 u*R9x3&/5  
agency fee                                        代理费，代理费用 [oOA@  
aggregate                                          总计，合计为…… g=?KpI-pn0  
alternation of document and record                 变造文件和记录 ;0}8vs  
alternative audit procedures                      替代审计程序，备选审计程序 {.7ve<K  
amend                                              修改，修订 D7Y5q*F  
amortisation                                      摊销 Ck,.4@\tK  
analytical capacity                             分析能力 x~."P*5  
analytical procedures                               分析性程序 8.ek_r  
annual financial statements                        年度会计报表，年度财务报表 a$p2I+l X
 
appendix                                          附录，附表 G >hmVd  
applicable                                         适用的 5 BKmp-m  
applicable laws and regulations                 适用的法规 [,_M@g3  
application systems                                  应用系统 zdA:K25"  
apply consistently                              一贯地执行，一贯地实施 0`X%&  
appropriate                                       适当的，合适的； ],r?]>  
征用，挪用 bTzVmqGY  
appropriate authorization                          适当的授权 rQNT  
appropriateness of audit evidence                    审计证据的适当性 |=.z0{A7H  
approval                                    批准，核准 SfE^'G\  
assertion                                    (会计报表上的)认定；确认 9E{Bn#  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 5G8 `zy  
asset                                                 资产，财产 w;$@</  
asset restructuring                             资产重组 "AjtNL5  
assignment of duties                                 职责的划分 7lpd$Y  
assistant                                     助理，助理人员
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associated company                                 联属公司，联营公司 QjfQoT F  
association                                        联合，结合；协会，社团 G+=6]0HT  
assumption                                       假设，假定 pk'@!|g%=  
at a given date                                         在某一特定时日 *VT@  
attestation                                         鉴证，公证 \\jB@O  
attestation service                             鉴证服务 zO>N3pMv  
audit adjustment                                审计调整 Hk-)fl#dr  
audit areas                                        审计领域 3 mn0  
audit conclusion                                审计结论 q>&F%;q1]  
audit effectiveness                             审计效果 J
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audit efficiency                                  审计效率 o a,Ju  
audit engagement letter                      审计业务约定书 RM53B  
audit evidence                                          审计证据 |dNtM^  
audit fee                                    审计费 `$`:PT\Zv4  
audit files                                          审计档案 [~)i<V|qJ  
audit findings                                     审计中发现的事项 5=Bj?xb$'  
audit implementation stage                        审计实施阶段 "fLGXbNQ  
audit mark                                        审计标识 Ms?V1  
audit materiality                                 审计重要性 o}5:vi
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audit method                                     审计方法 4'rWy~` V  
audit objective                                         审计目标，审计目的 3Z'{#<1>^;  
audit of financial statements                      会计报表审计，财务报表审计 R~b9 )  
audit opinion                                     审计意见 sZ-]yr\E"  
audit period                                      被审计期间，被审计年度 -5\aL"?4  
audit plan                                          审计计划 uAyj# #H  
audit planning                                    编制审计计划，制定审计计划，审计计划 @6GM)N\{[  
audit planning stage                                  审计计划阶段 *Kt7"J  
audit procedure                                审计程序 32:,g4!~6  
audit programme                               审计程序表，具体审计计划 <W,k$|w  
audit report                                       审计报告 !?tWWU%P)  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 |aN0|O2  
audit report with a qualified opinion                 有保留意见的审计报告 vnz.81OR  
audit report with an adverse opinion                否定意见的审计报告 lg;Y}?P  
audit report with dual dates                      双重日期审计报告  Xvs{2  
audit reporting stage                                 审计报告阶段 ^e8R43w:!  
audit responsibility                                   审计责任 i`r,B`V`08  
audit results                                      审计结果 L4sN)EI  
audit risk                                          审计风险 ;-=y}DK  
audit sampling                                          审计抽样 #s1M>M)  
audit sampling techniques                         审计抽样方法，审计抽样技术 lf|e8kU\f  
audit strategies                                  审计策略 FStE/2?  
audit summary                                         审计总结，审计小结 XrC{ {K  
audit team                                         审计小组 l{#m"S7J^  
audit test                                    审计测试 )F? 57eh  
audit trail                                          审计轨迹 UVu"meZX  
audit work                                        审计工作 <-Q0WP_^  
audit working paper                                 审计工作底稿 z/fRd6|[  
audited financial statement                        审计会计报表，已审计财务报表 1s\10 hK1c  
Auditing Guidelines (the～)                      审计规范指南 >^:g[6Sj  
auditing standards                             审计准则 XoSjYG(>,  
audit-oriented working paper                          (审计)业务类工作底稿 r_xo>y~S  
authorisation                                     授权 kVU|k-?2
  
authorisation of transaction                       交易的授权 j oDfvY*[  
availability                                         可获得性 `P/*x[?  
B Z/wh?K3y  
balance                                      余额；差额；平衡 Vu\|KL|  
balance sheet                                    资产负债表 }(E6:h;}~  
bank                                                 银行 NJUYeim;  
bank account                                    银行账户，银行户头 -xXNzC
 
bank statement                                 银行对账单 O%o#CBf0  
barter transaction                              易货交易，以物换物交易 (%#d._j>fZ  
basis of audit                                    审计依据 ? z=>n  
basis of preparation                                (会计报表的)编制基础 .F#mT h  
book of account                               账目，账簿 77i |a]Kd  
borrowing                                         借款，贷款，借债 8fM}UZI  
branch                                              分支，分支机构，分店 xOT'4v&.  
brought forward                                (账户余额等的)承上年，承上期，承上页 0y;&L63>T  
budget                                              预算 !u6~#.7  
building                                      建筑物；大楼 HC{|D>x.  
business conditions                                  业务情况，经营情况 a #@Q.wL  
business licence                               (企业等的)营业执照 qsvUJU  
business relation                                业务关系 X""'}X|O  
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