[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 gVEW*8  
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审计词汇英汉对照 zH
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ability to continue as a going concern               持续经营能力 lt`#or"o  
acceptability                                     可接受性，可接受程度 Xq` '^)  
acceptable level of detection risk                     检查风险的可接受水平 Vd1.g{yPV  
acceptance of engagement                       接受委托 t,)` Zu$  
accepting the engagement for the first time              首次接受委托 H3nx8R$j](  
access to asset                                         对资产的接触
OxZw;yD  
according to                                     根据，依据，依照 @OV\raUO&V  
account balance                                账户余额 +Gg6h=u  
account for                                       对……进行会计处理，核算；解释 ag+$
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accounting                                        会计，会计学 ZEiW\ V  
accounting advisory serve                        会计咨询服务 eZ8~t/8  
accounting firm                                 会计师事务所 049E#[<Q"  
accounting information                      会计信息，会计资料 tn>$5}^;  
accounting period                             会计期间 =TE6R 0b  
accounting policies                                   会计政策 NffZttN  
accounting professional bodies                 会计职业组织，会计职业团体 n3da@ClBt  
accounting records                                   会计记录 6av]LYK  
accounting responsibility                           会计责任 9~J  
accounting service                             会计服务 Tky\W%Ag  
accounting standards                                会计准则 j|N;&s`  
Accounting Standards for Business Enterprises       企业会计准则 >j%HVRW  
accounting system                             会计系统 /4}{SE  
accounting treatment                                会计处理 xxLD8?@e7  
accuracy                                    准确性，精确性 w)2X0ev"  
additional audit procedures                      追加审计程序 *F42GiBZR  
addressee                                         收件人，收信人 $DuX1T  
Administration of State-owned Assets  (the～)     国有资产管理局 .v?Ir)  
administrative laws and regulations                 行政法规 k z"F4?,  
adverse impact                                 不利影响，负面影响 -]C3_ve  
adverse opinion                                反对意见 5|._K(M  
advisory group                                  咨询组，顾问组 87.b7 b.  
agency fee                                        代理费，代理费用 ^rO3B?_  
aggregate                                          总计，合计为…… f|P%  
alternation of document and record                 变造文件和记录 YII1Z'q  
alternative audit procedures                      替代审计程序，备选审计程序 5xtIez]x?  
amend                                              修改，修订 ,HO~NqmB4  
amortisation                                      摊销 Oc8]A=M12  
analytical capacity                             分析能力 A%qlB[!:  
analytical procedures                               分析性程序 v!{mpF  
annual financial statements                        年度会计报表，年度财务报表 I<PKwT/?  
appendix                                          附录，附表 ~M7 J{hK  
applicable                                         适用的 +KGZk?%
  
applicable laws and regulations                 适用的法规 E2+x?Sc+  
application systems                                  应用系统 3\j{*f$J  
apply consistently                              一贯地执行，一贯地实施 ~"6/OJA  
appropriate                                       适当的，合适的； TY6 D.ikA  
征用，挪用 c'ExZ)RJ  
appropriate authorization                          适当的授权 2mg4*Y
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appropriateness of audit evidence                    审计证据的适当性 Vj(}'h-c\  
approval                                    批准，核准 mF7T=
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assertion                                    (会计报表上的)认定；确认 k`[ L  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 +0lvQVdp}  
asset                                                 资产，财产 -L< ''2t  
asset restructuring                             资产重组 f4eLnY  
assignment of duties                                 职责的划分 |wW_Z!fL  
assistant                                     助理，助理人员 ~Y]*TP  
associated company                                 联属公司，联营公司 = zJY5@^'7  
association                                        联合，结合；协会，社团 K89 AZxH  
assumption                                       假设，假定 t 1gH9  
at a given date                                         在某一特定时日 |O =Fz3)  
attestation                                         鉴证，公证 t F^|,9_<  
attestation service                             鉴证服务 vF,\{sgW  
audit adjustment                                审计调整 C QO gR GW  
audit areas                                        审计领域 U
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audit conclusion                                审计结论 S,A\%:Va  
audit effectiveness                             审计效果 OJ0Dw*K<  
audit efficiency                                  审计效率 =I. b2e1z  
audit engagement letter                      审计业务约定书 :wtr{,9rZ  
audit evidence                                          审计证据 PO9<g%qTf  
audit fee                                    审计费 5[NF  
audit files                                          审计档案 ,I# X[^/  
audit findings                                     审计中发现的事项 |_7nvck  
audit implementation stage                        审计实施阶段 wa/ :JE  
audit mark                                        审计标识 nu|paA  
audit materiality                                 审计重要性 pI*/-!I  
audit method                                     审计方法 H
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audit objective                                         审计目标，审计目的 Q?]307g7  
audit of financial statements                      会计报表审计，财务报表审计 ma9VI5
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audit opinion                                     审计意见 Ewg5s?2|  
audit period                                      被审计期间，被审计年度 <tp\+v!u  
audit plan                                          审计计划 m<]b]FQ  
audit planning                                    编制审计计划，制定审计计划，审计计划 KFxy,Z$-4  
audit planning stage                                  审计计划阶段 'U=D6X%V9m  
audit procedure                                审计程序 0{u31#0j
 
audit programme                               审计程序表，具体审计计划 Ji%6/zV  
audit report                                       审计报告 5@_c<   
audit report with a disclaimer of opinion           拒绝表示意见审计报告 v"x{oD$R  
audit report with a qualified opinion                 有保留意见的审计报告 ~]t/|xe p  
audit report with an adverse opinion                否定意见的审计报告 dfkmIO%9X  
audit report with dual dates                      双重日期审计报告 K5(:UIWx  
audit reporting stage                                 审计报告阶段 |4RuT .-o  
audit responsibility                                   审计责任 F@=)jrO=$  
audit results                                      审计结果 |%6zhkoufM  
audit risk                                          审计风险 pC9Ed9uRK  
audit sampling                                          审计抽样 pMJK?- )  
audit sampling techniques                         审计抽样方法，审计抽样技术 9AJMm1_  
audit strategies                                  审计策略 }M%U}k]+@  
audit summary                                         审计总结，审计小结 \g|u|Y.2[  
audit team                                         审计小组 Nc4e,>$]&  
audit test                                    审计测试 z>_jC+  
audit trail                                          审计轨迹 WR;"^<i9  
audit work                                        审计工作 6@ `'}  
audit working paper                                 审计工作底稿 9H~{2Un  
audited financial statement                        审计会计报表，已审计财务报表 P=ARttT`(  
Auditing Guidelines (the～)                      审计规范指南 _Se~bkw?v  
auditing standards                             审计准则 |UbwPL_L  
audit-oriented working paper                          (审计)业务类工作底稿 3)SO-Bz\  
authorisation                                     授权 ,]ALyWGuX  
authorisation of transaction                       交易的授权 ~4p@m>>  
availability                                         可获得性 S(;3gQ77  
B JpuF6mQ  
balance                                      余额；差额；平衡 ~$I2{I#W  
balance sheet                                    资产负债表 ==d@0`  
bank                                                 银行 JvFU7`4@  
bank account                                    银行账户，银行户头 UMe@[E=  
bank statement                                 银行对账单 +bnz%/v  
barter transaction                              易货交易，以物换物交易 nx<q]Juv\  
basis of audit                                    审计依据 tmAc=?|Wa  
basis of preparation                                (会计报表的)编制基础  lZ^UAFF  
book of account                               账目，账簿 m*VM1kV  
borrowing                                         借款，贷款，借债 >icK]W   
branch                                              分支，分支机构，分店 U4hsbraz  
brought forward                                (账户余额等的)承上年，承上期，承上页 \]AsL&  
budget                                              预算 UnjUA!v  
building                                      建筑物；大楼 c"mRMDg%  
business conditions                                  业务情况，经营情况 J?Kgev%  
business licence                               (企业等的)营业执照 nLZT3`@~,  
business relation                                业务关系 zw=as9z1-  
EFl[u+ 1tx  

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