[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 C\EIaLN<  
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审计词汇英汉对照 ]JrD@ Vy  
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A \Ii{s n9  
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ability to continue as a going concern               持续经营能力 +e>SK!kB7  
acceptability                                     可接受性，可接受程度 m/KaWrw/)  
acceptable level of detection risk                     检查风险的可接受水平 wJy]Vyd  
acceptance of engagement                       接受委托 m,k0 h%  
accepting the engagement for the first time              首次接受委托 T/_u;My;  
access to asset                                         对资产的接触 Mg;pNK\n  
according to                                     根据，依据，依照 rwRZGd *p  
account balance                                账户余额 L ;L:  
account for                                       对……进行会计处理，核算；解释 ~"#0rPT  
accounting                                        会计，会计学 srVWN:uuH  
accounting advisory serve                        会计咨询服务 LwC?t3n
 
accounting firm                                 会计师事务所 2~kx3` Q  
accounting information                      会计信息，会计资料 A2|Bbqd  
accounting period                             会计期间 @dWA1tM  
accounting policies                                   会计政策 Uwc%'=@  
accounting professional bodies                 会计职业组织，会计职业团体 OS(`H5D  
accounting records                                   会计记录 }r:"X<`  
accounting responsibility                           会计责任 |+Y-i4t  
accounting service                             会计服务 O[ma% E*0  
accounting standards                                会计准则 (a[BvJf  
Accounting Standards for Business Enterprises       企业会计准则 ]9oj,k  
accounting system                             会计系统 /Q1 b%C  
accounting treatment                                会计处理 'Z{`P0/^o`  
accuracy                                    准确性，精确性 M|(VM=~  
additional audit procedures                      追加审计程序 $*C }iJsF  
addressee                                         收件人，收信人 Kxsd@^E  
Administration of State-owned Assets  (the～)     国有资产管理局 yu;EL>G_AY  
administrative laws and regulations                 行政法规 Bh
v;l/K])  
adverse impact                                 不利影响，负面影响 LT%~C
uf  
adverse opinion                                反对意见 =XfvPBA  
advisory group                                  咨询组，顾问组 1)X|?ZD]F  
agency fee                                        代理费，代理费用 G\sx'#Whc  
aggregate                                          总计，合计为…… S7+>Mk  
alternation of document and record                 变造文件和记录 E`)e ;^  
alternative audit procedures                      替代审计程序，备选审计程序 Wg|6{'a  
amend                                              修改，修订 /!]K+6>
u  
amortisation                                      摊销 *
~PB  
analytical capacity                             分析能力 /TMVPnvz.  
analytical procedures                               分析性程序 xA3_W  
annual financial statements                        年度会计报表，年度财务报表 56pj(}eq  
appendix                                          附录，附表 Y=XDN:  
applicable                                         适用的 3r~8:F"g  
applicable laws and regulations                 适用的法规 -'&l!23a~  
application systems                                  应用系统 `oxBIn*BD  
apply consistently                              一贯地执行，一贯地实施 Fp.eucRxP  
appropriate                                       适当的，合适的； >WZ.Dj0n  
征用，挪用 jJ2rfdfj  
appropriate authorization                          适当的授权 -M{szH  
appropriateness of audit evidence                    审计证据的适当性 fzJiW@-T  
approval                                    批准，核准 ]3v)3Wp  
assertion                                    (会计报表上的)认定；确认 AROHe  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 nAP*w6m0j  
asset                                                 资产，财产 zZ[kU1Fyv  
asset restructuring                             资产重组 D[>:az`  
assignment of duties                                 职责的划分 WL+EpNKSf  
assistant                                     助理，助理人员 !zK"y[V  
associated company                                 联属公司，联营公司  gW~YB2 $  
association                                        联合，结合；协会，社团 [Q T ;~5  
assumption                                       假设，假定 !!.@F;]W  
at a given date                                         在某一特定时日 \;XJ$~>  
attestation                                         鉴证，公证 [vr"FLM|9  
attestation service                             鉴证服务 =d;a1AO{&  
audit adjustment                                审计调整 g0 Q,]\~  
audit areas                                        审计领域 
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audit conclusion                                审计结论 JrBPx/?(,;  
audit effectiveness                             审计效果 ndQw>  
audit efficiency                                  审计效率 xhALJfv  
audit engagement letter                      审计业务约定书 9"[,9HN  
audit evidence                                          审计证据 LuRCkKJ  
audit fee                                    审计费 5%TSUU+<I  
audit files                                          审计档案 R(}<W$(TV  
audit findings                                     审计中发现的事项 `@y~
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audit implementation stage                        审计实施阶段 Ktk?(49  
audit mark                                        审计标识 <8(q .  
audit materiality                                 审计重要性 X}GX6qAdt  
audit method                                     审计方法 D&fOZVuqZ  
audit objective                                         审计目标，审计目的 3uw3[ SR1  
audit of financial statements                      会计报表审计，财务报表审计 l9QI lTc7  
audit opinion                                     审计意见 IfH/~EtX  
audit period                                      被审计期间，被审计年度 );HhV,$n  
audit plan                                          审计计划 o"qxR'V  
audit planning                                    编制审计计划，制定审计计划，审计计划 _E9[4%f  
audit planning stage                                  审计计划阶段 VK/L}^=GOO  
audit procedure                                审计程序 M[985bl  
audit programme                               审计程序表，具体审计计划 TTO8tT3[6}  
audit report                                       审计报告 3_RdzW}f  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 h8WM4 PK  
audit report with a qualified opinion                 有保留意见的审计报告 blomB2vQ  
audit report with an adverse opinion                否定意见的审计报告 p63fpnH  
audit report with dual dates                      双重日期审计报告 odL*_<Z  
audit reporting stage                                 审计报告阶段 &am<_Tn*3  
audit responsibility                                   审计责任 wtbN@g0  
audit results                                      审计结果 kP5I+B  
audit risk                                          审计风险 2(uh
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audit sampling                                          审计抽样 "uplk8iCJ  
audit sampling techniques                         审计抽样方法，审计抽样技术 kh}h(z^  
audit strategies                                  审计策略 zn/>t-Bc  
audit summary                                         审计总结，审计小结 <XrXs  
audit team                                         审计小组 _k}Qe;  
audit test                                    审计测试 zjH8S
 
audit trail                                          审计轨迹
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audit work                                        审计工作 # a4OtRiI  
audit working paper                                 审计工作底稿 3Z~_6P^ +N  
audited financial statement                        审计会计报表，已审计财务报表 n3? msY(*  
Auditing Guidelines (the～)                      审计规范指南 BJ_"FG  
auditing standards                             审计准则 T: My3&6  
audit-oriented working paper                          (审计)业务类工作底稿 jjrE8[  
authorisation                                     授权 Kf? :dF  
authorisation of transaction                       交易的授权 `#ff`j|a  
availability                                         可获得性 mCn:{G8+  
B ,5U[#6^  
balance                                      余额；差额；平衡 k "=*'  
balance sheet                                    资产负债表 g'!"klS93  
bank                                                 银行 Fsl="RB7f  
bank account                                    银行账户，银行户头 %O!xrA{  
bank statement                                 银行对账单 ZG+FX:v  
barter transaction                              易货交易，以物换物交易 leF!Uog  
basis of audit                                    审计依据 !5'4FUlJ  
basis of preparation                                (会计报表的)编制基础 ;wJe%Nw?  
book of account                               账目，账簿 {ZdF6~+H(!  
borrowing                                         借款，贷款，借债  +mft  
branch                                              分支，分支机构，分店 1\{FKOt  
brought forward                                (账户余额等的)承上年，承上期，承上页 |oOAy  
budget                                              预算 .(8V  
building                                      建筑物；大楼 %Cj_z  
business conditions                                  业务情况，经营情况 xxg/vaQt=s  
business licence                               (企业等的)营业执照 E>/~:  
business relation                                业务关系 4C?4M;  
GwA\>qXw  

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