[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 ms5?^kS2O  
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审计词汇英汉对照 VO eVS&}  
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ability to continue as a going concern               持续经营能力 7^#f)Vp  
acceptability                                     可接受性，可接受程度 )aGSZ1`/  
acceptable level of detection risk                     检查风险的可接受水平 tnnGM,"ol  
acceptance of engagement                       接受委托 o$</At  
accepting the engagement for the first time              首次接受委托 XfE9QA[  
access to asset                                         对资产的接触 uarfH]T{  
according to                                     根据，依据，依照 L~t< 0\r  
account balance                                账户余额 sw}O g`U  
account for                                       对……进行会计处理，核算；解释 h_#=
f(.'j  
accounting                                        会计，会计学 WtZI1`\qe  
accounting advisory serve                        会计咨询服务 -->0e{y  
accounting firm                                 会计师事务所 siI%6Gn;  
accounting information                      会计信息，会计资料 k*) sz  
accounting period                             会计期间 TyIjDG6tM  
accounting policies                                   会计政策 tXtNK2-1  
accounting professional bodies                 会计职业组织，会计职业团体 I[k"I(  
accounting records                                   会计记录 ?110} [jw  
accounting responsibility                           会计责任 f0SrPc v  
accounting service                             会计服务 cg3}33Z;6  
accounting standards                                会计准则 l[:Aq&[o3  
Accounting Standards for Business Enterprises       企业会计准则 2H4vK]]Nl  
accounting system                             会计系统 aA#79LS  
accounting treatment                                会计处理 p" >*WQ   
accuracy                                    准确性，精确性 =W3 K 6w  
additional audit procedures                      追加审计程序 lh'S_p8g  
addressee                                         收件人，收信人 nI]EfHU  
Administration of State-owned Assets  (the～)     国有资产管理局
?v M9 !  
administrative laws and regulations                 行政法规 L>~Tc  
adverse impact                                 不利影响，负面影响 :K^J bQ  
adverse opinion                                反对意见 b v_UroTr  
advisory group                                  咨询组，顾问组 9r]|P}yuS  
agency fee                                        代理费，代理费用 :+Ukwno?/  
aggregate                                          总计，合计为…… #{|cSaX<  
alternation of document and record                 变造文件和记录 Kb(11$U  
alternative audit procedures                      替代审计程序，备选审计程序 _|GbU1Hz  
amend                                              修改，修订 Oh$:qu7o0&  
amortisation                                      摊销 ?'P}ZC8P  
analytical capacity                             分析能力 =^u;uS[IW  
analytical procedures                               分析性程序 iWD|F-  
annual financial statements                        年度会计报表，年度财务报表 u5A?; a  
appendix                                          附录，附表 `Fn"QL-  
applicable                                         适用的 iv$YUM+  
applicable laws and regulations                 适用的法规 ia'z9  
application systems                                  应用系统 Ll|_Wd.K,  
apply consistently                              一贯地执行，一贯地实施 q_.fVn:!  
appropriate                                       适当的，合适的； Pt"H_SW~k  
征用，挪用 r+Ki`HD%  
appropriate authorization                          适当的授权 `RnWh
9  
appropriateness of audit evidence                    审计证据的适当性 @Iz]:@\cJ  
approval                                    批准，核准 @M"gEeI9  
assertion                                    (会计报表上的)认定；确认  bOj)Wu  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 z;S-Q,  
asset                                                 资产，财产 C*
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asset restructuring                             资产重组 !}TsFa  
assignment of duties                                 职责的划分  VQ la.Y  
assistant                                     助理，助理人员 f zo'9  
associated company                                 联属公司，联营公司 (*$b
TI/~  
association                                        联合，结合；协会，社团 oa:YAqT  
assumption                                       假设，假定 RHC ZP  
at a given date                                         在某一特定时日 v3-' GgM  
attestation                                         鉴证，公证 uMg\s\Z  
attestation service                             鉴证服务 \
2s`mCY  
audit adjustment                                审计调整 bGWfMu=n  
audit areas                                        审计领域 0ae8Xm3J@R  
audit conclusion                                审计结论 KRa
L+A  
audit effectiveness                             审计效果 O{X~,E m=q  
audit efficiency                                  审计效率 kMQ /9~  
audit engagement letter                      审计业务约定书 ZUQ _u  
audit evidence                                          审计证据 sE"s!s/  
audit fee                                    审计费 zi-_l  
audit files                                          审计档案 o&q>[c  
audit findings                                     审计中发现的事项 !?>V^#c  
audit implementation stage                        审计实施阶段 W*
C~Xba<  
audit mark                                        审计标识 "Q.*  
audit materiality                                 审计重要性 O_:l;D#i  
audit method                                     审计方法 {.:$F3T  
audit objective                                         审计目标，审计目的 p u(mHB  
audit of financial statements                      会计报表审计，财务报表审计 vamZKm~p  
audit opinion                                     审计意见 @z@%vr=vX  
audit period                                      被审计期间，被审计年度 aas.-NT  
audit plan                                          审计计划 ]Btkoad  
audit planning                                    编制审计计划，制定审计计划，审计计划 KMRPleF  
audit planning stage                                  审计计划阶段 y"q a
a  
audit procedure                                审计程序 ,L/x\_28  
audit programme                               审计程序表，具体审计计划 @gI1 :-chB  
audit report                                       审计报告 GI %&.Vd  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 L|'^P3#7`  
audit report with a qualified opinion                 有保留意见的审计报告 Tz]R}DKB&  
audit report with an adverse opinion                否定意见的审计报告 2zTi/&K&  
audit report with dual dates                      双重日期审计报告 _M^.4H2  
audit reporting stage                                 审计报告阶段 w" ^h<]b  
audit responsibility                                   审计责任 ^LMgOA(7  
audit results                                      审计结果 ?"d$SK"6Z  
audit risk                                          审计风险 fW-C`x  
audit sampling                                          审计抽样 [*',pG  
audit sampling techniques                         审计抽样方法，审计抽样技术 Wgwd?@uK  
audit strategies                                  审计策略 =01X  
audit summary                                         审计总结，审计小结 s*izhjjX  
audit team                                         审计小组 R+M&\5  
audit test                                    审计测试 ":Dm/g  
audit trail                                          审计轨迹 ,>  zEG  
audit work                                        审计工作 5f-b>=02  
audit working paper                                 审计工作底稿 [oLV,O|s|j  
audited financial statement                        审计会计报表，已审计财务报表 4_R|3L  
Auditing Guidelines (the～)                      审计规范指南 S0,\{j  
auditing standards                             审计准则 4yl{:!la  
audit-oriented working paper                          (审计)业务类工作底稿 h|qJ{tUWc$  
authorisation                                     授权 % nZ
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authorisation of transaction                       交易的授权 {D+mr[ %  
availability                                         可获得性 rJ!cma  
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balance                                      余额；差额；平衡 ~e{ @5
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balance sheet                                    资产负债表 _wq?Pa<)e  
bank                                                 银行 z5>I9R^q;  
bank account                                    银行账户，银行户头 9njl,Q:  
bank statement                                 银行对账单 k ka5=u  
barter transaction                              易货交易，以物换物交易 Gt`7i(  
basis of audit                                    审计依据 cl4E6\?z  
basis of preparation                                (会计报表的)编制基础 g*Y,.  
book of account                               账目，账簿 jJ,_-ui  
borrowing                                         借款，贷款，借债 q-F K=r 5  
branch                                              分支，分支机构，分店 /DYyl/  
brought forward                                (账户余额等的)承上年，承上期，承上页 g68p9#G  
budget                                              预算 *DL7p8  
building                                      建筑物；大楼 / A=w`[<  
business conditions                                  业务情况，经营情况
@R[{  
business licence                               (企业等的)营业执照 OviS(}v4@  
business relation                                业务关系 /(N/DMl[  
COrk ( V  

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