[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 VO#rJ
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审计词汇英汉对照 ~Nh6po{  
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ability to continue as a going concern               持续经营能力 ~tUZQ5"  
acceptability                                     可接受性，可接受程度 IRW0.'Dn  
acceptable level of detection risk                     检查风险的可接受水平 <O jK $KV  
acceptance of engagement                       接受委托 1eXMMZ/?  
accepting the engagement for the first time              首次接受委托 :kZ]Swi 5  
access to asset                                         对资产的接触 ^& 3vGu9  
according to                                     根据，依据，依照 *0U#Z]t  
account balance                                账户余额 N2h5@*1Y  
account for                                       对……进行会计处理，核算；解释 G<Z}G8FW^  
accounting                                        会计，会计学 .0Ud?v>=  
accounting advisory serve                        会计咨询服务 ]4rmQAS7"  
accounting firm                                 会计师事务所 as07~Xvp-  
accounting information                      会计信息，会计资料 L03I:IJ  
accounting period                             会计期间 k|fM9E  
accounting policies                                   会计政策 ^![
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accounting professional bodies                 会计职业组织，会计职业团体 4S(G366  
accounting records                                   会计记录 1N/4W6  
accounting responsibility                           会计责任 0jp].''RK\  
accounting service                             会计服务 <3Ftq=  
accounting standards                                会计准则 [bL
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Accounting Standards for Business Enterprises       企业会计准则 <5Vf3KoC&  
accounting system                             会计系统 kV-<[5AWW  
accounting treatment                                会计处理 eI -fH  
accuracy                                    准确性，精确性 zJ`u>:*$  
additional audit procedures                      追加审计程序 cMK|t;" 3  
addressee                                         收件人，收信人 ,~L*N*ML  
Administration of State-owned Assets  (the～)     国有资产管理局 / fQcrd7h  
administrative laws and regulations                 行政法规 ft"-  
adverse impact                                 不利影响，负面影响 0GMb?/
  
adverse opinion                                反对意见 )St0}?I~  
advisory group                                  咨询组，顾问组 AFt- V  
agency fee                                        代理费，代理费用 t%@iF U;}  
aggregate                                          总计，合计为…… St ;9&A  
alternation of document and record                 变造文件和记录 {\Pk;M{Y&  
alternative audit procedures                      替代审计程序，备选审计程序 5%'ybh)@   
amend                                              修改，修订 &zn|),  
amortisation                                      摊销 c<13r=+  
analytical capacity                             分析能力 <h(AJX7wsD  
analytical procedures                               分析性程序 `JIp$  
annual financial statements                        年度会计报表，年度财务报表 s:<y\1Ay  
appendix                                          附录，附表 TF%n1H-sF  
applicable                                         适用的 VnuG^)S  
applicable laws and regulations                 适用的法规 Q-)(s   
application systems                                  应用系统 $GoS?\G  
apply consistently                              一贯地执行，一贯地实施 c coi  
appropriate                                       适当的，合适的； |E13W  
征用，挪用 Zl_sbIY  
appropriate authorization                          适当的授权 m
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appropriateness of audit evidence                    审计证据的适当性 CI+)0=`<1B  
approval                                    批准，核准 e"@r[pq-{u  
assertion                                    (会计报表上的)认定；确认 qJ" (:~  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 zDg*ds\  
asset                                                 资产，财产 Vc\
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asset restructuring                             资产重组 U/c+j{=~  
assignment of duties                                 职责的划分 |@d(2f8  
assistant                                     助理，助理人员 ]n=z(2Z9lD  
associated company                                 联属公司，联营公司 
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association                                        联合，结合；协会，社团 a,rXG

 
assumption                                       假设，假定 /@"mQx~[q  
at a given date                                         在某一特定时日 QXI~Toddj  
attestation                                         鉴证，公证 UAjN  
attestation service                             鉴证服务 ,)
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audit adjustment                                审计调整 2NFk#_9e~  
audit areas                                        审计领域 b$w66q8  
audit conclusion                                审计结论 JKK
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audit effectiveness                             审计效果 Tw \@]fw  
audit efficiency                                  审计效率 hl[<o<`Q  
audit engagement letter                      审计业务约定书 cz
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audit evidence                                          审计证据 }[%F  
audit fee                                    审计费 qX&+  
audit files                                          审计档案 `+=Zq :0  
audit findings                                     审计中发现的事项 9u~C?w  
audit implementation stage                        审计实施阶段 %X\J%Fj  
audit mark                                        审计标识 l[ko)%7V  
audit materiality                                 审计重要性 bLTX_ R  
audit method                                     审计方法 A?tCa*b^  
audit objective                                         审计目标，审计目的 !yg &zzP*  
audit of financial statements                      会计报表审计，财务报表审计 ks$5$,^T2o  
audit opinion                                     审计意见 [6@bsXiw  
audit period                                      被审计期间，被审计年度 TaF*ZT2  
audit plan                                          审计计划 :Gz$(!j1.'  
audit planning                                    编制审计计划，制定审计计划，审计计划 2U%t  
audit planning stage                                  审计计划阶段 pg!m
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audit procedure                                审计程序 qV=O;  
audit programme                               审计程序表，具体审计计划 =Q"ths
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audit report                                       审计报告 Ym%#"  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Q3r]T.].h  
audit report with a qualified opinion                 有保留意见的审计报告 Z=hn}QY.(  
audit report with an adverse opinion                否定意见的审计报告 !d0$cF):  
audit report with dual dates                      双重日期审计报告 e?\Od} Hbw  
audit reporting stage                                 审计报告阶段 %AV3eqghCg  
audit responsibility                                   审计责任 z@~ZMk  
audit results                                      审计结果 y;0Zk~R$  
audit risk                                          审计风险 'bv(T2d~~  
audit sampling                                          审计抽样 HJr*\%D}1  
audit sampling techniques                         审计抽样方法，审计抽样技术 w8>lWgN  
audit strategies                                  审计策略 yR F+
 
audit summary                                         审计总结，审计小结 bil>;&h  
audit team                                         审计小组 :A#'8xE/  
audit test                                    审计测试 5m;pHgkb  
audit trail                                          审计轨迹 qoan<z7
 
audit work                                        审计工作 ILNghtm-  
audit working paper                                 审计工作底稿 KW0KXO06a  
audited financial statement                        审计会计报表，已审计财务报表 tIA)LF  
Auditing Guidelines (the～)                      审计规范指南 kPEU}Kv  
auditing standards                             审计准则 cL
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audit-oriented working paper                          (审计)业务类工作底稿 *~`oA~-Q  
authorisation                                     授权 a"+/fC`  
authorisation of transaction                       交易的授权 |rpMwkR  
availability                                         可获得性 u`L*  
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balance                                      余额；差额；平衡 R^E-9S\@  
balance sheet                                    资产负债表 Q1h v2*/U  
bank                                                 银行 E?0RR'  
bank account                                    银行账户，银行户头 /|Gz<nSc  
bank statement                                 银行对账单 TR?jT U  
barter transaction                              易货交易，以物换物交易 J(~xU0gd'  
basis of audit                                    审计依据 o
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basis of preparation                                (会计报表的)编制基础 wMH13i3  
book of account                               账目，账簿 k \t6b1.M  
borrowing                                         借款，贷款，借债 Yk4ah$}%-^  
branch                                              分支，分支机构，分店 RXPl~]k#i  
brought forward                                (账户余额等的)承上年，承上期，承上页 ieyqp~+|4$  
budget                                              预算 B]D51R\}VE  
building                                      建筑物；大楼 8W.-Y|[5?  
business conditions                                  业务情况，经营情况 n[-d~Ce2{  
business licence                               (企业等的)营业执照 a.<!>o<t:  
business relation                                业务关系 ?!34qh  
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