[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 lE'2\kxI?  
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审计词汇英汉对照 PFu{OJg&  
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ability to continue as a going concern               持续经营能力 ot($aY,t  
acceptability                                     可接受性，可接受程度 `zwXfY,%  
acceptable level of detection risk                     检查风险的可接受水平 _<qe= hie!  
acceptance of engagement                       接受委托 d)1 d0ES  
accepting the engagement for the first time              首次接受委托 +0_e a~{  
access to asset                                         对资产的接触 C6Lc  
according to                                     根据，依据，依照 n 9PYZxy  
account balance                                账户余额 TkBHlTa"=  
account for                                       对……进行会计处理，核算；解释 Y 3h`uLQ  
accounting                                        会计，会计学 e#!%:M;4 P  
accounting advisory serve                        会计咨询服务 k#liYw I  
accounting firm                                 会计师事务所 nl5A{ s
 
accounting information                      会计信息，会计资料 xhK
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accounting period                             会计期间 J2adG+=  
accounting policies                                   会计政策 <hvs{}TS  
accounting professional bodies                 会计职业组织，会计职业团体 vJ9I z  
accounting records                                   会计记录 "ngULpb{R  
accounting responsibility                           会计责任 4A"3C  
accounting service                             会计服务 %D1 |0v8}  
accounting standards                                会计准则 70Jx[3vr  
Accounting Standards for Business Enterprises       企业会计准则 %;_94!(hC  
accounting system                             会计系统 ,cE yV74  
accounting treatment                                会计处理 `%;Hj _X}  
accuracy                                    准确性，精确性 Pm&hv*D  
additional audit procedures                      追加审计程序 &OYo  
addressee                                         收件人，收信人 l0 =[MXM4  
Administration of State-owned Assets  (the～)     国有资产管理局 o=J-Ju
 
administrative laws and regulations                 行政法规 s|I Y t^  
adverse impact                                 不利影响，负面影响 *IX<&u#  
adverse opinion                                反对意见 t. y-b`v  
advisory group                                  咨询组，顾问组 v;soJlxF~  
agency fee                                        代理费，代理费用 Co>e<be%S  
aggregate                                          总计，合计为…… ];xDXQd  
alternation of document and record                 变造文件和记录 >Q$ph=  
alternative audit procedures                      替代审计程序，备选审计程序 h4Wt oE>i  
amend                                              修改，修订 4>A|2+K\  
amortisation                                      摊销 7UIf  
analytical capacity                             分析能力 J-#V_TzJ?  
analytical procedures                               分析性程序 ZtyDip'x  
annual financial statements                        年度会计报表，年度财务报表 t:MSV?  
appendix                                          附录，附表 mww<Xm'  
applicable                                         适用的 L4,b
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applicable laws and regulations                 适用的法规 is }>+&_  
application systems                                  应用系统 ZDg(D"  
apply consistently                              一贯地执行，一贯地实施 <O5WY37"q  
appropriate                                       适当的，合适的； Nv=78O1  
征用，挪用 FA%_jM  
appropriate authorization                          适当的授权 <d @9[]  
appropriateness of audit evidence                    审计证据的适当性 /~MH]Gh  
approval                                    批准，核准 8~tX>q<@q  
assertion                                    (会计报表上的)认定；确认 eU\xOTl~<{  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 =Ox}WrU~  
asset                                                 资产，财产 WQ{[q" O  
asset restructuring                             资产重组 }R`Rqg-W  
assignment of duties                                 职责的划分 DQT'OZ:w  
assistant                                     助理，助理人员 SE'!j]6jI  
associated company                                 联属公司，联营公司 `^52IkM)  
association                                        联合，结合；协会，社团 q.p.$)  
assumption                                       假设，假定 9w$m\nV  
at a given date                                         在某一特定时日 I)tiXcJw  
attestation                                         鉴证，公证 P#O2MiG  
attestation service                             鉴证服务 ]}dQ~lOE  
audit adjustment                                审计调整 XeX"IhgS>E  
audit areas                                        审计领域 4qdoF_  
audit conclusion                                审计结论 H
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audit effectiveness                             审计效果 T]ls&cW5  
audit efficiency                                  审计效率 baBBn%_V  
audit engagement letter                      审计业务约定书 2 /FQ;<L  
audit evidence                                          审计证据 R*:>h8  
audit fee                                    审计费 zw['
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audit files                                          审计档案 T] \c2U  
audit findings                                     审计中发现的事项 B2e"   
audit implementation stage                        审计实施阶段 T5 (|{-  
audit mark                                        审计标识 GL=}Vu`(*  
audit materiality                                 审计重要性 ,Klv[_x7  
audit method                                     审计方法 6$6Q AW0+f  
audit objective                                         审计目标，审计目的 1>"-!ADm  
audit of financial statements                      会计报表审计，财务报表审计 ^cm] [9  
audit opinion                                     审计意见 Xx"<^FS[zC  
audit period                                      被审计期间，被审计年度 PVsKI<  
audit plan                                          审计计划 T1] ?E]m{  
audit planning                                    编制审计计划，制定审计计划，审计计划 6Q^~O*cw  
audit planning stage                                  审计计划阶段 IdQ./@?  
audit procedure                                审计程序 e"ehH#i  
audit programme                               审计程序表，具体审计计划 `&M,B=E  
audit report                                       审计报告 L-T,[;bl  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 b,Oh8O;>  
audit report with a qualified opinion                 有保留意见的审计报告 P.}d@qD{)  
audit report with an adverse opinion                否定意见的审计报告 >> zd  
audit report with dual dates                      双重日期审计报告 VG);om7`PD  
audit reporting stage                                 审计报告阶段 N% 4"9K  
audit responsibility                                   审计责任 d'R vpoM  
audit results                                      审计结果 KNUK]i&L  
audit risk                                          审计风险 M2O_kOeZ  
audit sampling                                          审计抽样 y3zP`^  
audit sampling techniques                         审计抽样方法，审计抽样技术 Snx!^4+MF  
audit strategies                                  审计策略 dE7S[O  
audit summary                                         审计总结，审计小结 d~Z\%4  
audit team                                         审计小组
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audit test                                    审计测试 5&ku]l+  
audit trail                                          审计轨迹 +n)n6
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audit work                                        审计工作 9af.t  
audit working paper                                 审计工作底稿 T#))
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audited financial statement                        审计会计报表，已审计财务报表 2;8m0+tl  
Auditing Guidelines (the～)                      审计规范指南 %{
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auditing standards                             审计准则 0f^{Rp6  
audit-oriented working paper                          (审计)业务类工作底稿 8R,<S-+v  
authorisation                                     授权 BmG(+;;&  
authorisation of transaction                       交易的授权 ;]u9o}[ 2  
availability                                         可获得性 +(W1x C0  
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balance                                      余额；差额；平衡 5~L]zE  
balance sheet                                    资产负债表 l3
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bank                                                 银行 JZ:@iI5>+  
bank account                                    银行账户，银行户头 V ~C$|+>e  
bank statement                                 银行对账单 BAf$tyh  
barter transaction                              易货交易，以物换物交易 j3gDGw;  
basis of audit                                    审计依据 qN $t_  
basis of preparation                                (会计报表的)编制基础 S/nPK,^d2  
book of account                               账目，账簿 \D7b Tn  
borrowing                                         借款，贷款，借债 +$
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branch                                              分支，分支机构，分店 l/&.HF  
brought forward                                (账户余额等的)承上年，承上期，承上页 \$ytmtf5  
budget                                              预算 e-nA>v  
building                                      建筑物；大楼 |A8@r&  
business conditions                                  业务情况，经营情况 D 2X_Yv
 
business licence                               (企业等的)营业执照 GJ+^t  
business relation                                业务关系 7>FXsUt_  
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