[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 1dE|q{  
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审计词汇英汉对照 &%infPI'  
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ability to continue as a going concern               持续经营能力 l`V^d  
acceptability                                     可接受性，可接受程度 {0?]weN*  
acceptable level of detection risk                     检查风险的可接受水平 NZaMF.  
acceptance of engagement                       接受委托 J Gpy$T{t  
accepting the engagement for the first time              首次接受委托 ;q;}2  
access to asset                                         对资产的接触 D'UYHc{  
according to                                     根据，依据，依照 o'hwyXy/S  
account balance                                账户余额 {] Zet}2  
account for                                       对……进行会计处理，核算；解释 ]y52%RAKI  
accounting                                        会计，会计学 /bBFPrW  
accounting advisory serve                        会计咨询服务 uY"Bgz:=d  
accounting firm                                 会计师事务所 >ow5aOlQ&  
accounting information                      会计信息，会计资料 !#'
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accounting period                             会计期间 Ug=)_~  
accounting policies                                   会计政策 ^~65M/  
accounting professional bodies                 会计职业组织，会计职业团体 Rv^ \o  
accounting records                                   会计记录 #1#?k  
accounting responsibility                           会计责任 &nXa/XIZ_  
accounting service                             会计服务 u,f$c
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accounting standards                                会计准则 "n Zhuk  
Accounting Standards for Business Enterprises       企业会计准则 &|j^?ro6  
accounting system                             会计系统 JPt0k  
accounting treatment                                会计处理 +| OrV'  
accuracy                                    准确性，精确性 #sg^l >/*  
additional audit procedures                      追加审计程序 lA1l  
addressee                                         收件人，收信人 y G{;kJ P  
Administration of State-owned Assets  (the～)     国有资产管理局 /E| Ac&Qk  
administrative laws and regulations                 行政法规 )K"7=TvY  
adverse impact                                 不利影响，负面影响 c7[+gc5}  
adverse opinion                                反对意见 %Q2<bj]  
advisory group                                  咨询组，顾问组 )c"m:3D@  
agency fee                                        代理费，代理费用 6Pzz= ai<  
aggregate                                          总计，合计为…… ]DV=/RpJ9B  
alternation of document and record                 变造文件和记录 ^7zXi xp  
alternative audit procedures                      替代审计程序，备选审计程序 rERHfr`OU  
amend                                              修改，修订 QaAWO  
amortisation                                      摊销 pZA0Go2!IN  
analytical capacity                             分析能力 ? 016  
analytical procedures                               分析性程序 k#Bq8d  
annual financial statements                        年度会计报表，年度财务报表 +_E\Omcw  
appendix                                          附录，附表 wFHbz9|@I  
applicable                                         适用的 Z 8yt8O  
applicable laws and regulations                 适用的法规 tI-u@ g  
application systems                                  应用系统 'GJ'Vli  
apply consistently                              一贯地执行，一贯地实施 fZ6"DJZ  
appropriate                                       适当的，合适的； p\&Lbu zv  
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appropriate authorization                          适当的授权 Y8$,So>~  
appropriateness of audit evidence                    审计证据的适当性 xD|CQo}:  
approval                                    批准，核准 6_#:LFke  
assertion                                    (会计报表上的)认定；确认 74u_YA<"  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 @UG%B7  
asset                                                 资产，财产 ( ;(DI^Un8  
asset restructuring                             资产重组 9R6]OL)p  
assignment of duties                                 职责的划分 2&+Nr+P  
assistant                                     助理，助理人员 ja_.{Zv  
associated company                                 联属公司，联营公司 p+pBk$4  
association                                        联合，结合；协会，社团 |_ u  
assumption                                       假设，假定 FO/[7ZH  
at a given date                                         在某一特定时日 ztRe\(9bL  
attestation                                         鉴证，公证 =8!FY"c*  
attestation service                             鉴证服务 ]3/_?n-"`  
audit adjustment                                审计调整 g AZe&"K  
audit areas                                        审计领域 8qi6>}A  
audit conclusion                                审计结论 e71dNL'$  
audit effectiveness                             审计效果 )^^Eh=Kbj  
audit efficiency                                  审计效率 ys#V_ysb  
audit engagement letter                      审计业务约定书 f'>2 70pH  
audit evidence                                          审计证据 Pgp`g.$<  
audit fee                                    审计费 `YinhO:Z  
audit files                                          审计档案 1m5=N
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audit findings                                     审计中发现的事项 `1T?\  
audit implementation stage                        审计实施阶段 D')m8:>  
audit mark                                        审计标识 ?8O %k<?  
audit materiality                                 审计重要性 (Q/Kp*a  
audit method                                     审计方法  )8rN  
audit objective                                         审计目标，审计目的 TcP (?v  
audit of financial statements                      会计报表审计，财务报表审计 `c )//o  
audit opinion                                     审计意见
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audit period                                      被审计期间，被审计年度 M'"@l$[QM  
audit plan                                          审计计划 9
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audit planning                                    编制审计计划，制定审计计划，审计计划 cp&- 6 w+  
audit planning stage                                  审计计划阶段 (r]3tGp  
audit procedure                                审计程序 W_sAk~uK/  
audit programme                               审计程序表，具体审计计划 x2M'!VK>n1  
audit report                                       审计报告 U~)i&":sN  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 0';U3:=i,  
audit report with a qualified opinion                 有保留意见的审计报告 !jIpgs5  
audit report with an adverse opinion                否定意见的审计报告 a0]n>C`~  
audit report with dual dates                      双重日期审计报告
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audit reporting stage                                 审计报告阶段 >Wbt_%dKy  
audit responsibility                                   审计责任 #go!"HL  
audit results                                      审计结果 "")I1iO g  
audit risk                                          审计风险 rphfW:  
audit sampling                                          审计抽样 u0M? l  
audit sampling techniques                         审计抽样方法，审计抽样技术 =mq 02C~y  
audit strategies                                  审计策略 dg?[gD8!4&  
audit summary                                         审计总结，审计小结 Xaca=tsO  
audit team                                         审计小组 6u'+#nm  
audit test                                    审计测试 <1
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audit trail                                          审计轨迹 $<~o,e-4  
audit work                                        审计工作 .8O.  
audit working paper                                 审计工作底稿 tsLi5;KA]  
audited financial statement                        审计会计报表，已审计财务报表 #R G/B2  
Auditing Guidelines (the～)                      审计规范指南 >C1**GQ  
auditing standards                             审计准则 k$u/6lw]IB  
audit-oriented working paper                          (审计)业务类工作底稿 %nmD>QCe  
authorisation                                     授权 b\dzB\,&  
authorisation of transaction                       交易的授权 EzXGb  
availability                                         可获得性 rerl-T<3  
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balance                                      余额；差额；平衡 n'&Cr0{  
balance sheet                                    资产负债表 -S ASn  
bank                                                 银行 2[ #7YWs  
bank account                                    银行账户，银行户头 k6pXc<]8  
bank statement                                 银行对账单 +].Zs<  
barter transaction                              易货交易，以物换物交易 _"Bh 3 7  
basis of audit                                    审计依据 POl[]ni=>  
basis of preparation                                (会计报表的)编制基础 |Zn|?#F  
book of account                               账目，账簿 xux
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borrowing                                         借款，贷款，借债 ?/SIA9VK  
branch                                              分支，分支机构，分店 |BO!q9633V  
brought forward                                (账户余额等的)承上年，承上期，承上页 7<ZP(I5X  
budget                                              预算 RbY=OOQ  
building                                      建筑物；大楼 3%g\)Cs  
business conditions                                  业务情况，经营情况 exnFy-  
business licence                               (企业等的)营业执照 AaVj^iy/X  
business relation                                业务关系 EEU)eltI
 
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