[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 oG)T>L[&  
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审计词汇英汉对照 
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ability to continue as a going concern               持续经营能力 ^:/c<(DQD  
acceptability                                     可接受性，可接受程度 d'(n/9K  
acceptable level of detection risk                     检查风险的可接受水平 /T6bc^nOW  
acceptance of engagement                       接受委托 Sfe[z=7S  
accepting the engagement for the first time              首次接受委托 i6yA>#^  
access to asset                                         对资产的接触 < }K9 50  
according to                                     根据，依据，依照 =cRm
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account balance                                账户余额 +mjwX?yF  
account for                                       对……进行会计处理，核算；解释 $'l<2h>4  
accounting                                        会计，会计学 2#NnA3l]x%  
accounting advisory serve                        会计咨询服务 'jO2p H/%  
accounting firm                                 会计师事务所 6"i Nh)  
accounting information                      会计信息，会计资料 !,ODczWvh  
accounting period                             会计期间 TDw~sxtv&  
accounting policies                                   会计政策 =w`Mc\o"  
accounting professional bodies                 会计职业组织，会计职业团体 tD`^qMua  
accounting records                                   会计记录 Xr^ 5Th\  
accounting responsibility                           会计责任 ,q%X`F rc  
accounting service                             会计服务 -`8@  
accounting standards                                会计准则 ft7M9<#v  
Accounting Standards for Business Enterprises       企业会计准则
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accounting system                             会计系统 Ch{6=k bK  
accounting treatment                                会计处理 Kz b-a$  
accuracy                                    准确性，精确性 ([<{RjPb  
additional audit procedures                      追加审计程序 z:S:[X0  
addressee                                         收件人，收信人 ^+- QY\N j  
Administration of State-owned Assets  (the～)     国有资产管理局 hqeknTGsIn  
administrative laws and regulations                 行政法规 {;Hg1=cm  
adverse impact                                 不利影响，负面影响  }c||$  
adverse opinion                                反对意见 Pz*BuL<  
advisory group                                  咨询组，顾问组 `'|6b5`2j  
agency fee                                        代理费，代理费用 rXmrT%7k  
aggregate                                          总计，合计为…… (
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alternation of document and record                 变造文件和记录 n7i~^nf>  
alternative audit procedures                      替代审计程序，备选审计程序 q5Zu'-Cx@  
amend                                              修改，修订 KT<i%)t2  
amortisation                                      摊销 ax5n}  
analytical capacity                             分析能力 _S[@?]=`b  
analytical procedures                               分析性程序 *CGHp8  
annual financial statements                        年度会计报表，年度财务报表 #IGcQY  
appendix                                          附录，附表 #&uajo  
applicable                                         适用的 !^Ay!  
applicable laws and regulations                 适用的法规 1/\Xn gd  
application systems                                  应用系统 ]u< U[l-w  
apply consistently                              一贯地执行，一贯地实施 aNM*=y`  
appropriate                                       适当的，合适的； SeZ+&d  
征用，挪用 V}vL[=QFZ(  
appropriate authorization                          适当的授权 xBc$qjV
 
appropriateness of audit evidence                    审计证据的适当性 cq]0|\Vz  
approval                                    批准，核准 _!|$i  
assertion                                    (会计报表上的)认定；确认 Q(x=;wf5r  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 n[y=DdiKGS  
asset                                                 资产，财产 aPe*@py3T  
asset restructuring                             资产重组 p-"wY?q  
assignment of duties                                 职责的划分 >r)UDa+  
assistant                                     助理，助理人员 $Vp&7OC]  
associated company                                 联属公司，联营公司 c>
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association                                        联合，结合；协会，社团 6`7`h erE}  
assumption                                       假设，假定 [ s/ j?/9  
at a given date                                         在某一特定时日 K~]Xx~F  
attestation                                         鉴证，公证  })! -  
attestation service                             鉴证服务 xP9R d/xa|  
audit adjustment                                审计调整 wmK;0 )|H  
audit areas                                        审计领域 -A}
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audit conclusion                                审计结论 +R$;LtR  
audit effectiveness                             审计效果 ^4JK4+!Zfq  
audit efficiency                                  审计效率 Gn6\n' r0  
audit engagement letter                      审计业务约定书 cMtUb  
audit evidence                                          审计证据 s,C>l_4-  
audit fee                                    审计费 )jwovS?V  
audit files                                          审计档案 #WUN=u   
audit findings                                     审计中发现的事项 LkafB2y  
audit implementation stage                        审计实施阶段 IY~I=}  
audit mark                                        审计标识 L#D)[ v"  
audit materiality                                 审计重要性 9JMf T]  
audit method                                     审计方法 |VE.khq#  
audit objective                                         审计目标，审计目的 u<n['Ur}|  
audit of financial statements                      会计报表审计，财务报表审计 / E!6]b/  
audit opinion                                     审计意见 C<QpUJ`k  
audit period                                      被审计期间，被审计年度 +yr~UP_ }  
audit plan                                          审计计划 "a _S7K  
audit planning                                    编制审计计划，制定审计计划，审计计划 ;eF V}DWW  
audit planning stage                                  审计计划阶段 wko9tdC=U  
audit procedure                                审计程序 -'
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audit programme                               审计程序表，具体审计计划 MD;,O3Ge  
audit report                                       审计报告 MjBI1|*  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 d]_].D$  
audit report with a qualified opinion                 有保留意见的审计报告 w4^$@GtN  
audit report with an adverse opinion                否定意见的审计报告 '&|%^9O/"  
audit report with dual dates                      双重日期审计报告 Rc@lGq9  
audit reporting stage                                 审计报告阶段 SRHD"r^@  
audit responsibility                                   审计责任 LEg|R+6E  
audit results                                      审计结果 #RdcSrw)W!  
audit risk                                          审计风险 N1>M<N03  
audit sampling                                          审计抽样 HA$7Q~{N-t  
audit sampling techniques                         审计抽样方法，审计抽样技术 otdv;xI9  
audit strategies                                  审计策略 lS2`#l>  
audit summary                                         审计总结，审计小结 Efd@\m:~>
 
audit team                                         审计小组 e'v_eD T^  
audit test                                    审计测试 !t)uRJ   
audit trail                                          审计轨迹 ai 4k?  
audit work                                        审计工作 J&6p/'UPZ  
audit working paper                                 审计工作底稿 I_1?J* b4k  
audited financial statement                        审计会计报表，已审计财务报表 e'mF1al  
Auditing Guidelines (the～)                      审计规范指南 uEgR>X>  
auditing standards                             审计准则 .X!!dx1<  
audit-oriented working paper                          (审计)业务类工作底稿 75\ZD-{T:  
authorisation                                     授权 9R=avfI  
authorisation of transaction                       交易的授权 #Y= A#Yz,{  
availability                                         可获得性 I"&cr>\  
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balance                                      余额；差额；平衡 qGX@mo({  
balance sheet                                    资产负债表 H&s`Xr  
bank                                                 银行 bidFBldKl  
bank account                                    银行账户，银行户头 }Y-V!z5z!  
bank statement                                 银行对账单  kF1$  
barter transaction                              易货交易，以物换物交易 CaYb}.:AX  
basis of audit                                    审计依据 x(c+~4:_M  
basis of preparation                                (会计报表的)编制基础 (aY
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book of account                               账目，账簿 xOkdu
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borrowing                                         借款，贷款，借债 jr6 0;oK+  
branch                                              分支，分支机构，分店 .vHHw@  
brought forward                                (账户余额等的)承上年，承上期，承上页 0YoKSo  
budget                                              预算 4Uny.C]  
building                                      建筑物；大楼 APl]EV"l  
business conditions                                  业务情况，经营情况 !$Uo$?gC  
business licence                               (企业等的)营业执照 3nA^s"#p  
business relation                                业务关系 bZ
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