[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 )foq),2  
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审计词汇英汉对照 :[\v  
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ability to continue as a going concern               持续经营能力 _ ):d`O e  
acceptability                                     可接受性，可接受程度 TlI<1/fP}  
acceptable level of detection risk                     检查风险的可接受水平 lE!a  
acceptance of engagement                       接受委托 ~zil/P8  
accepting the engagement for the first time              首次接受委托 _$wmI/_JM  
access to asset                                         对资产的接触 <c)+Fno[E_  
according to                                     根据，依据，依照 gzBy?r> r  
account balance                                账户余额 `6 /$M!4$  
account for                                       对……进行会计处理，核算；解释 F^N82  
accounting                                        会计，会计学 c~{9a_G  
accounting advisory serve                        会计咨询服务 *.~6S3}  
accounting firm                                 会计师事务所 6An9S%:_  
accounting information                      会计信息，会计资料 UbEb&9}  
accounting period                             会计期间 ysmNio  
accounting policies                                   会计政策 1rKlZsZ#*  
accounting professional bodies                 会计职业组织，会计职业团体 JT "B>y>  
accounting records                                   会计记录 9R;/*$  
accounting responsibility                           会计责任 %{(x3\ *&  
accounting service                             会计服务 /&CmO>^e  
accounting standards                                会计准则 CM<]ZG7  
Accounting Standards for Business Enterprises       企业会计准则 $&$w Y/F  
accounting system                             会计系统 4(Ov1a>  
accounting treatment                                会计处理 uC8L\UXk  
accuracy                                    准确性，精确性 aO@7O*  
additional audit procedures                      追加审计程序 GuGOePV  
addressee                                         收件人，收信人 Eo\UAc  
Administration of State-owned Assets  (the～)     国有资产管理局 Ma'_e=+A  
administrative laws and regulations                 行政法规 %honO@$  
adverse impact                                 不利影响，负面影响
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adverse opinion                                反对意见 Z4A!U~  
advisory group                                  咨询组，顾问组 U~} U\_  
agency fee                                        代理费，代理费用 ZDD..j  
aggregate                                          总计，合计为……  vj51 g@  
alternation of document and record                 变造文件和记录 yu6`66h)  
alternative audit procedures                      替代审计程序，备选审计程序 B3H|+  
amend                                              修改，修订 :(a]V"(&Eq  
amortisation                                      摊销 L7= Q<D<  
analytical capacity                             分析能力 Sr&515  
analytical procedures                               分析性程序 yz-,)GB6  
annual financial statements                        年度会计报表，年度财务报表 VA"*6F  
appendix                                          附录，附表 UPc<gB  
applicable                                         适用的 cTXri8K_  
applicable laws and regulations                 适用的法规 PzV@umC1#f  
application systems                                  应用系统 d~/q"r1"  
apply consistently                              一贯地执行，一贯地实施 za:a)U^n  
appropriate                                       适当的，合适的； f'<Q.Vh<  
征用，挪用 !@x+q)2  
appropriate authorization                          适当的授权 J[A14z]#`  
appropriateness of audit evidence                    审计证据的适当性 B!dU>0&C t  
approval                                    批准，核准 Rx*BwZ  
assertion                                    (会计报表上的)认定；确认 26dUA~
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 coo UE<a  
asset                                                 资产，财产 s0*0 'f  
asset restructuring                             资产重组 EyI}{6~F  
assignment of duties                                 职责的划分 < -uc."6\  
assistant                                     助理，助理人员 #Hvq/7a2R  
associated company                                 联属公司，联营公司 7}GK%H-u  
association                                        联合，结合；协会，社团 {^m(,K _  
assumption                                       假设，假定 /erN;Oo%<  
at a given date                                         在某一特定时日 R64!>o"nED  
attestation                                         鉴证，公证 HxBm~Lcqy  
attestation service                             鉴证服务 |.F  
audit adjustment                                审计调整 RP2_l$  
audit areas                                        审计领域 hY*0aZ|(  
audit conclusion                                审计结论 SFb{o<0 =  
audit effectiveness                             审计效果 ;>%~9j1C  
audit efficiency                                  审计效率 b1gaj" ]  
audit engagement letter                      审计业务约定书 zP:cE  
audit evidence                                          审计证据 L>!8YUz7p$  
audit fee                                    审计费 qC_mu)6  
audit files                                          审计档案 ?\U!huu  
audit findings                                     审计中发现的事项 v}sY|p"  
audit implementation stage                        审计实施阶段 c (U  
audit mark                                        审计标识 iJv48#'ii  
audit materiality                                 审计重要性 9D  0dg(  
audit method                                     审计方法 /w8"=6Vv~  
audit objective                                         审计目标，审计目的 _TUk(Qe  
audit of financial statements                      会计报表审计，财务报表审计 `:wvh(  
audit opinion                                     审计意见 O<jPGU  
audit period                                      被审计期间，被审计年度 }C  /]  
audit plan                                          审计计划 ?f*Q>3
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audit planning                                    编制审计计划，制定审计计划，审计计划 v[TYc:L=  
audit planning stage                                  审计计划阶段 ?sBh=Ds  
audit procedure                                审计程序 !j1[$% =#  
audit programme                               审计程序表，具体审计计划 &3v&i*DG,I  
audit report                                       审计报告 -/x W  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 @ct+7v~  
audit report with a qualified opinion                 有保留意见的审计报告 MlJVeod  
audit report with an adverse opinion                否定意见的审计报告 ;' nL:\  
audit report with dual dates                      双重日期审计报告 dI*'!wK  
audit reporting stage                                 审计报告阶段 Olfn  
audit responsibility                                   审计责任 RGIoI]_  
audit results                                      审计结果 KECElK3uj  
audit risk                                          审计风险 )9B:wc"
 
audit sampling                                          审计抽样 _TUt9}  
audit sampling techniques                         审计抽样方法，审计抽样技术 `_5GG3@Ff  
audit strategies                                  审计策略 ,&7Wa-vf  
audit summary                                         审计总结，审计小结
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audit team                                         审计小组 ?Pwx~[<1""  
audit test                                    审计测试 Q<6P. PTya  
audit trail                                          审计轨迹 |2`"1gt  
audit work                                        审计工作 4KI
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audit working paper                                 审计工作底稿 _Mc>W0'5@  
audited financial statement                        审计会计报表，已审计财务报表 S'U@X  
Auditing Guidelines (the～)                      审计规范指南 _P,^_%}V06  
auditing standards                             审计准则 #FYAV%pi  
audit-oriented working paper                          (审计)业务类工作底稿 z[ #Fog  
authorisation                                     授权 y^Vw`-e  
authorisation of transaction                       交易的授权 DjC
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availability                                         可获得性 g,]
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balance                                      余额；差额；平衡 ciMM^ZRIb  
balance sheet                                    资产负债表 ;pJ2V2 g8  
bank                                                 银行 !umEyd@ "  
bank account                                    银行账户，银行户头 td{O}\s7D  
bank statement                                 银行对账单 .5> 20\b2  
barter transaction                              易货交易，以物换物交易 wU`!B<,j  
basis of audit                                    审计依据 h:/1X' 3d  
basis of preparation                                (会计报表的)编制基础 /^#G0f*N  
book of account                               账目，账簿 :XV} c(+d  
borrowing                                         借款，贷款，借债 PoShQR<  
branch                                              分支，分支机构，分店 =
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brought forward                                (账户余额等的)承上年，承上期，承上页 c 5`U S
 
budget                                              预算 ~V)?>)T  
building                                      建筑物；大楼 ~2
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business conditions                                  业务情况，经营情况 VY+>=!  
business licence                               (企业等的)营业执照 #\4 b:dv  
business relation                                业务关系 ]M,06P>?  

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