[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 7%0PsF _  
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审计词汇英汉对照 D7=gUm>  
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ability to continue as a going concern               持续经营能力 ]o _ Ps|  
acceptability                                     可接受性，可接受程度 WJ mj|$D  
acceptable level of detection risk                     检查风险的可接受水平 `T}e3l  
acceptance of engagement                       接受委托 XX/cJp  
accepting the engagement for the first time              首次接受委托 u|Db %)
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access to asset                                         对资产的接触 @ws3X\`<C  
according to                                     根据，依据，依照 V{(ve#y7`{  
account balance                                账户余额 b d%/dr  
account for                                       对……进行会计处理，核算；解释 rR."_Z2  
accounting                                        会计，会计学 b|4 h2iuM  
accounting advisory serve                        会计咨询服务 6 Iup4sP  
accounting firm                                 会计师事务所 ] Li(E:  
accounting information                      会计信息，会计资料 (=7e~'DC  
accounting period                             会计期间 BB~Qs  
accounting policies                                   会计政策 X3'z'
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accounting professional bodies                 会计职业组织，会计职业团体 u<):gI  
accounting records                                   会计记录 q~a6ES_lA  
accounting responsibility                           会计责任 MF
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accounting service                             会计服务 Ii;~ xc  
accounting standards                                会计准则 ;Ni+TS  
Accounting Standards for Business Enterprises       企业会计准则 q7X/"Dfx  
accounting system                             会计系统 '?q|
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accounting treatment                                会计处理 G`w7dn;&  
accuracy                                    准确性，精确性 WM9QC59  
additional audit procedures                      追加审计程序 g{dyDN$5|w  
addressee                                         收件人，收信人 2<<,a
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Administration of State-owned Assets  (the～)     国有资产管理局 ][D<J0  
administrative laws and regulations                 行政法规 y|c]r!A  
adverse impact                                 不利影响，负面影响 #O
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adverse opinion                                反对意见 MTa.Ubs  
advisory group                                  咨询组，顾问组 }`>u+iH#a  
agency fee                                        代理费，代理费用 I2D<~xP~2+  
aggregate                                          总计，合计为…… y%iN9 -t  
alternation of document and record                 变造文件和记录 c6Wy1d^  
alternative audit procedures                      替代审计程序，备选审计程序 5q" ;R$+j  
amend                                              修改，修订 27gK Y Zf;  
amortisation                                      摊销 , Lhgv1  
analytical capacity                             分析能力 E5.)ro=$  
analytical procedures                               分析性程序 H Z]'?&0  
annual financial statements                        年度会计报表，年度财务报表 _G[5S-0 [  
appendix                                          附录，附表 3_ObCsJ#,  
applicable                                         适用的 ]#_, ?d  
applicable laws and regulations                 适用的法规 z]~B@9l  
application systems                                  应用系统 k4s >sd3 5  
apply consistently                              一贯地执行，一贯地实施  .~C*7_  
appropriate                                       适当的，合适的； 1vi<@i,  
征用，挪用 oE)tK1>;H  
appropriate authorization                          适当的授权 >H[&Wa+_  
appropriateness of audit evidence                    审计证据的适当性 oO!@s`  
approval                                    批准，核准 ?GX5Pvg
 
assertion                                    (会计报表上的)认定；确认 par $0z/  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 @yqy$I
  
asset                                                 资产，财产 ;PGC9v%i  
asset restructuring                             资产重组 ^uC1\!Q1  
assignment of duties                                 职责的划分 mJ[LmQ<:  
assistant                                     助理，助理人员 NSj}
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associated company                                 联属公司，联营公司 IZniRd;  
association                                        联合，结合；协会，社团 /6b(w=pk  
assumption                                       假设，假定 MiAXbo#\  
at a given date                                         在某一特定时日 \2pJ ]  
attestation                                         鉴证，公证 &
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attestation service                             鉴证服务 ]MRE^Je\h  
audit adjustment                                审计调整 ?}lgwKBHl;  
audit areas                                        审计领域 ^o65sM  
audit conclusion                                审计结论 hP,SvN#!2  
audit effectiveness                             审计效果 DBbm M*r  
audit efficiency                                  审计效率 "\]kK@,  
audit engagement letter                      审计业务约定书 d8/lEm v[  
audit evidence                                          审计证据 &KX|gB'  
audit fee                                    审计费 {SJ=|L6  
audit files                                          审计档案 VTy! <I  
audit findings                                     审计中发现的事项 pNCk~OM  
audit implementation stage                        审计实施阶段 rN8 ZQiJC  
audit mark                                        审计标识 |l`X]dsfQ  
audit materiality                                 审计重要性 XBdC/DM[  
audit method                                     审计方法 -9\O
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audit objective                                         审计目标，审计目的 vUY?Eb[  
audit of financial statements                      会计报表审计，财务报表审计 .0r5=  
audit opinion                                     审计意见 ~`u?|+*BO  
audit period                                      被审计期间，被审计年度 Ilsh Jo  
audit plan                                          审计计划 `{<2{}2M  
audit planning                                    编制审计计划，制定审计计划，审计计划 Y)?4
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audit planning stage                                  审计计划阶段 5d <-y2!M  
audit procedure                                审计程序 k-Le)8+b  
audit programme                               审计程序表，具体审计计划 ?7YX@x  
audit report                                       审计报告 [P`Q_L,+  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Y+F$]!hw  
audit report with a qualified opinion                 有保留意见的审计报告 -;
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audit report with an adverse opinion                否定意见的审计报告 >dn[oS,  
audit report with dual dates                      双重日期审计报告 0&$e:O'v  
audit reporting stage                                 审计报告阶段 g=:%j5?.e  
audit responsibility                                   审计责任 u,*$n'l]  
audit results                                      审计结果 JIjqGxR  
audit risk                                          审计风险 rKP" |+^  
audit sampling                                          审计抽样 #$e ~o}(r  
audit sampling techniques                         审计抽样方法，审计抽样技术 7a->"W  
audit strategies                                  审计策略 76 #  
audit summary                                         审计总结，审计小结 {y)s85:t  
audit team                                         审计小组 :DR G=-M  
audit test                                    审计测试 f8B*D4R}  
audit trail                                          审计轨迹 tlA4oVII  
audit work                                        审计工作 9L*gxI>  
audit working paper                                 审计工作底稿 KAO}*?  
audited financial statement                        审计会计报表，已审计财务报表 A|c
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Auditing Guidelines (the～)                      审计规范指南 Yono8M;9*  
auditing standards                             审计准则 ^-f5;B`\i  
audit-oriented working paper                          (审计)业务类工作底稿 \b1I<4(  
authorisation                                     授权 jgVra*   
authorisation of transaction                       交易的授权 ph<Z/wlz  
availability                                         可获得性 H7H'0C  
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balance                                      余额；差额；平衡 jCtl ]  
balance sheet                                    资产负债表 7E%ehM6Y  
bank                                                 银行 \#lh b  
bank account                                    银行账户，银行户头 xEOR\(Z^  
bank statement                                 银行对账单 <YUc?NF  
barter transaction                              易货交易，以物换物交易 =u
YSZR  
basis of audit                                    审计依据 GmcxN<  
basis of preparation                                (会计报表的)编制基础 lva]jh2  
book of account                               账目，账簿 \@:pWe  
borrowing                                         借款，贷款，借债 !3-mPG< ]  
branch                                              分支，分支机构，分店 9 %,_ G.  
brought forward                                (账户余额等的)承上年，承上期，承上页 jcYI"f"~  
budget                                              预算 {o*ziZh
 
building                                      建筑物；大楼 Qo0okir  
business conditions                                  业务情况，经营情况 VX[{X8PkS  
business licence                               (企业等的)营业执照 @lc1Ipfk"  
business relation                                业务关系 /#G^?2oM  
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