[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 5zf bI  
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审计词汇英汉对照 =}1)/gcM  
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ability to continue as a going concern               持续经营能力 &Fg|52  
acceptability                                     可接受性，可接受程度 i] I{7k  
acceptable level of detection risk                     检查风险的可接受水平 :FN-.1C  
acceptance of engagement                       接受委托 {IgLH`@  
accepting the engagement for the first time              首次接受委托 ;b6h/* ;'  
access to asset                                         对资产的接触 d"0=.sA  
according to                                     根据，依据，依照 CAT{)*xc  
account balance                                账户余额 6a!b20IZh  
account for                                       对……进行会计处理，核算；解释 =73aME}  
accounting                                        会计，会计学 ][TA7pDPV  
accounting advisory serve                        会计咨询服务 2K VX  
accounting firm                                 会计师事务所 \WPy9kRU  
accounting information                      会计信息，会计资料 S\dG>F>S  
accounting period                             会计期间 B"Hz)-MW  
accounting policies                                   会计政策 57jDsQAj  
accounting professional bodies                 会计职业组织，会计职业团体 {\u6Cjx  
accounting records                                   会计记录 me+u"G9I;  
accounting responsibility                           会计责任 &WJ;s*  
accounting service                             会计服务 JH+uBZh6  
accounting standards                                会计准则 8I]rC<O6:  
Accounting Standards for Business Enterprises       企业会计准则 me YS W  
accounting system                             会计系统 O[
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accounting treatment                                会计处理 044Q>Qz,  
accuracy                                    准确性，精确性 @>q4hYF  
additional audit procedures                      追加审计程序 Y;1s=B9  
addressee                                         收件人，收信人 O^DLp/vM  
Administration of State-owned Assets  (the～)     国有资产管理局 iit 5IV  
administrative laws and regulations                 行政法规 R q .2  
adverse impact                                 不利影响，负面影响 E^C [G)7n  
adverse opinion                                反对意见 HM(S}>  
advisory group                                  咨询组，顾问组 P 4|p[V8  
agency fee                                        代理费，代理费用 x<es1A'u6  
aggregate                                          总计，合计为…… - .EH?{i  
alternation of document and record                 变造文件和记录 3/i_?G  
alternative audit procedures                      替代审计程序，备选审计程序 `oq][|  
amend                                              修改，修订 .!pr0/9B  
amortisation                                      摊销 #{BHH;J+  
analytical capacity                             分析能力 shAoib?Kw:  
analytical procedures                               分析性程序 2/W5E-tn  
annual financial statements                        年度会计报表，年度财务报表 JgmX=6N  
appendix                                          附录，附表 .h7`Q{  
applicable                                         适用的 muJR~
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applicable laws and regulations                 适用的法规 RMvq\J}w!  
application systems                                  应用系统 C@3`n;yZ=  
apply consistently                              一贯地执行，一贯地实施 $ rU"Krf67  
appropriate                                       适当的，合适的； 4fyds< f  
征用，挪用 C3"5XR_Ov  
appropriate authorization                          适当的授权 #NZ#G~oeO  
appropriateness of audit evidence                    审计证据的适当性 p?v.42R:z  
approval                                    批准，核准 <n-}z[09  
assertion                                    (会计报表上的)认定；确认 s9)U",  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ;LXwW(_6d  
asset                                                 资产，财产 9z$fDs}.q  
asset restructuring                             资产重组 [Ep%9(SgA'  
assignment of duties                                 职责的划分 $"P[nNW3  
assistant                                     助理，助理人员 'OTQiI^t=  
associated company                                 联属公司，联营公司 NtfzAz/  
association                                        联合，结合；协会，社团 z*FCd6X  
assumption                                       假设，假定 = G,wR'M  
at a given date                                         在某一特定时日 Oe~x,=X)  
attestation                                         鉴证，公证 LpYG!Kl  
attestation service                             鉴证服务 [(rT,31cW  
audit adjustment                                审计调整 2Pm[ kD4E=  
audit areas                                        审计领域 u _mtdB'  
audit conclusion                                审计结论 iLC.?v2=  
audit effectiveness                             审计效果 ?l9j]  
audit efficiency                                  审计效率 j"F?^0aR,Q  
audit engagement letter                      审计业务约定书 cTJi8f=g  
audit evidence                                          审计证据 2Wn*J[5  
audit fee                                    审计费 5(=5GkE)>  
audit files                                          审计档案 uo8
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audit findings                                     审计中发现的事项 m!K`?P]:N  
audit implementation stage                        审计实施阶段 @=sM')f&  
audit mark                                        审计标识 ]?6Pt:N2  
audit materiality                                 审计重要性 jP{&U&!i  
audit method                                     审计方法 CvoFt=c$jE  
audit objective                                         审计目标，审计目的 nuce(R  
audit of financial statements                      会计报表审计，财务报表审计 |b Y@HpMp  
audit opinion                                     审计意见 |[*Bn3E:  
audit period                                      被审计期间，被审计年度  <`}P
 
audit plan                                          审计计划 n Nt28n@  
audit planning                                    编制审计计划，制定审计计划，审计计划 ^D+J k8  
audit planning stage                                  审计计划阶段 I!sT=w8V  
audit procedure                                审计程序 n>Ff tVZNJ  
audit programme                               审计程序表，具体审计计划 JVc{vSa!rm  
audit report                                       审计报告 9wvlR6z;u  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 r_T)|||v  
audit report with a qualified opinion                 有保留意见的审计报告 EW `hL~{  
audit report with an adverse opinion                否定意见的审计报告 7UfNz60+~  
audit report with dual dates                      双重日期审计报告 KdVKvs[  
audit reporting stage                                 审计报告阶段 '~[8>Q>  
audit responsibility                                   审计责任
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audit results                                      审计结果 #Bd]M#J17a  
audit risk                                          审计风险 6D;N.wDZ  
audit sampling                                          审计抽样 MGg(d  
audit sampling techniques                         审计抽样方法，审计抽样技术 V1aP_G
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audit strategies                                  审计策略 @62T:Vl  
audit summary                                         审计总结，审计小结 /R#zu_i  
audit team                                         审计小组 gaF6j!p  
audit test                                    审计测试 }9fa]D-a?  
audit trail                                          审计轨迹 =nEP:7~{  
audit work                                        审计工作 98[uRywI  
audit working paper                                 审计工作底稿 l1+l@r\  
audited financial statement                        审计会计报表，已审计财务报表 +:MSY p  
Auditing Guidelines (the～)                      审计规范指南 9[0iIT$q$  
auditing standards                             审计准则 NoI|Dz  
audit-oriented working paper                          (审计)业务类工作底稿 {2\Y%Y'}*  
authorisation                                     授权 f{sT*_at  
authorisation of transaction                       交易的授权 vm [lMx  
availability                                         可获得性 IskL$Y ^  
B 7)Toj  
balance                                      余额；差额；平衡 n:@!vV   
balance sheet                                    资产负债表 `ecseBn3d  
bank                                                 银行 Kd\0nf6  
bank account                                    银行账户，银行户头 &.A_d+K&  
bank statement                                 银行对账单 ^z?b6kTC  
barter transaction                              易货交易，以物换物交易 vrs  
basis of audit                                    审计依据 '/\  
basis of preparation                                (会计报表的)编制基础 1T^WMn:U  
book of account                               账目，账簿 %>|FJ  
borrowing                                         借款，贷款，借债 ;_}pIO  
branch                                              分支，分支机构，分店 i ;FKnK  
brought forward                                (账户余额等的)承上年，承上期，承上页 oF%m
  
budget                                              预算 \/ bd  
building                                      建筑物；大楼 h
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business conditions                                  业务情况，经营情况 sI>w#1.m/&  
business licence                               (企业等的)营业执照 g6M>S1oOO  
business relation                                业务关系 5P,&VB8L  

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