[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 Eh[NKgYL  
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审计词汇英汉对照 6'e 'UD  
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ability to continue as a going concern               持续经营能力 U;g
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acceptability                                     可接受性，可接受程度 (: mF+%(  
acceptable level of detection risk                     检查风险的可接受水平 ;)sC{ "Jb  
acceptance of engagement                       接受委托 En0hjXa  
accepting the engagement for the first time              首次接受委托 ;@n/gU  
access to asset                                         对资产的接触 9$%S<v  
according to                                     根据，依据，依照 {P%\& \{F  
account balance                                账户余额 0f;|0siTAm  
account for                                       对……进行会计处理，核算；解释 D@k#'KU  
accounting                                        会计，会计学 nrM-\'  
accounting advisory serve                        会计咨询服务 ffa
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accounting firm                                 会计师事务所 ? Uhjyi  
accounting information                      会计信息，会计资料 T\Jm=+]c!  
accounting period                             会计期间 Cn>t"#zs!~  
accounting policies                                   会计政策 #Q|ACNpYM  
accounting professional bodies                 会计职业组织，会计职业团体 vQ{mEaH  
accounting records                                   会计记录 5L\Im ^  
accounting responsibility                           会计责任 e^hI[LbNC  
accounting service                             会计服务 p >nKNd_aQ  
accounting standards                                会计准则 Nxm '* -A  
Accounting Standards for Business Enterprises       企业会计准则 X C'|  
accounting system                             会计系统 =
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accounting treatment                                会计处理 >~T2MlRux  
accuracy                                    准确性，精确性 mEV@~){  
additional audit procedures                      追加审计程序 Q*/jQC  
addressee                                         收件人，收信人 }/7rA)_  
Administration of State-owned Assets  (the～)     国有资产管理局 Angt=q
 
administrative laws and regulations                 行政法规 t5S!j2E  
adverse impact                                 不利影响，负面影响 ")W5`9  
adverse opinion                                反对意见 M|7{ZE`Y  
advisory group                                  咨询组，顾问组 a!;K+wL >  
agency fee                                        代理费，代理费用 $u,`bX  
aggregate                                          总计，合计为…… U@)WTH6d  
alternation of document and record                 变造文件和记录 Wk]E6yz6  
alternative audit procedures                      替代审计程序，备选审计程序 zBqNE`  
amend                                              修改，修订 RP6hw|  
amortisation                                      摊销  ;.~D!  
analytical capacity                             分析能力 Qs_]U  
analytical procedures                               分析性程序 qn
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annual financial statements                        年度会计报表，年度财务报表 ~|`jIqU  
appendix                                          附录，附表 N\x<'P4q  
applicable                                         适用的 tU>4?`)E  
applicable laws and regulations                 适用的法规 ,^qHl+'  
application systems                                  应用系统 byJ[1UK  
apply consistently                              一贯地执行，一贯地实施 >7QC
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appropriate                                       适当的，合适的； M =GF@C;b  
征用，挪用 Bv}nG|  
appropriate authorization                          适当的授权 V_T~5%9Fy  
appropriateness of audit evidence                    审计证据的适当性 F=$U.K~1?  
approval                                    批准，核准 Dfd%Z ;Yu  
assertion                                    (会计报表上的)认定；确认 7T=:dv  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 *GM.2``e  
asset                                                 资产，财产 !A"-9OS2  
asset restructuring                             资产重组 ]#J-itO
  
assignment of duties                                 职责的划分 mB*;>   
assistant                                     助理，助理人员 X1%_a.=VF
 
associated company                                 联属公司，联营公司 D}bCMN<  
association                                        联合，结合；协会，社团 'tq4-11xB  
assumption                                       假设，假定 6$p6dmV|  
at a given date                                         在某一特定时日 iKgH :[j  
attestation                                         鉴证，公证 *g 2N&U  
attestation service                             鉴证服务 Mog!pmc{  
audit adjustment                                审计调整 2;YL+v2  
audit areas                                        审计领域 Gv6#LcF#  
audit conclusion                                审计结论 hu-6V="^9  
audit effectiveness                             审计效果 5f#]dgBe  
audit efficiency                                  审计效率 S{qsq\X  
audit engagement letter                      审计业务约定书 9H~OC8R:  
audit evidence                                          审计证据 ~ 6Hi"
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audit fee                                    审计费 DgC;1U'  
audit files                                          审计档案 \v([,tiW%  
audit findings                                     审计中发现的事项 :Pi="  
audit implementation stage                        审计实施阶段 33b 3v\N  
audit mark                                        审计标识 C2W&*W*  
audit materiality                                 审计重要性 {Bb:S"7NX  
audit method                                     审计方法 ufekhj  
audit objective                                         审计目标，审计目的 "Wz#<! .r  
audit of financial statements                      会计报表审计，财务报表审计 /X
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audit opinion                                     审计意见 bEJz>oyW"  
audit period                                      被审计期间，被审计年度 *>a+`|[1*  
audit plan                                          审计计划 v8>?,N#  
audit planning                                    编制审计计划，制定审计计划，审计计划 a*Oc:$  
audit planning stage                                  审计计划阶段 Gcseq  
audit procedure                                审计程序 |/R)FT#i  
audit programme                               审计程序表，具体审计计划 DcQ[zdEz+  
audit report                                       审计报告 *$I5_A8,.  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 cnR.J  
audit report with a qualified opinion                 有保留意见的审计报告 "X }@VT=  
audit report with an adverse opinion                否定意见的审计报告 0*F{=X~L  
audit report with dual dates                      双重日期审计报告 N=QeeAI}}m  
audit reporting stage                                 审计报告阶段 A1A/OU<Vb  
audit responsibility                                   审计责任 {T0f]]}Q  
audit results                                      审计结果 D/ SM/  
audit risk                                          审计风险 D~i m1h;>  
audit sampling                                          审计抽样 m.}Yn,
  
audit sampling techniques                         审计抽样方法，审计抽样技术 &3Q!'pJJ  
audit strategies                                  审计策略 4|9c+^%^  
audit summary                                         审计总结，审计小结 }CiB+  
audit team                                         审计小组 /WlpRf%  
audit test                                    审计测试 q\P"AlpC!  
audit trail                                          审计轨迹 H>x(c|ZBp  
audit work                                        审计工作 iG\]  
audit working paper                                 审计工作底稿 "QWF&-kAI  
audited financial statement                        审计会计报表，已审计财务报表 7g}lg
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Auditing Guidelines (the～)                      审计规范指南 N6"b OxJ(  
auditing standards                             审计准则 [/s^(2%  
audit-oriented working paper                          (审计)业务类工作底稿 kIb)I(n  
authorisation                                     授权 \a|FhhI  
authorisation of transaction                       交易的授权 k}5Sz  
availability                                         可获得性 SD"'  
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balance                                      余额；差额；平衡 7gLN
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balance sheet                                    资产负债表 yA8e"$  
bank                                                 银行 { *"I4  
bank account                                    银行账户，银行户头
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bank statement                                 银行对账单 e;y\v/A  
barter transaction                              易货交易，以物换物交易 $c!cO" U  
basis of audit                                    审计依据 @
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basis of preparation                                (会计报表的)编制基础 wF +9Iu
 
book of account                               账目，账簿 FCC9Ht8U?  
borrowing                                         借款，贷款，借债 O>Vb7`z0<  
branch                                              分支，分支机构，分店 vPm&0,R*y:  
brought forward                                (账户余额等的)承上年，承上期，承上页 v&hQ;v  
budget                                              预算 lG\6z"K  
building                                      建筑物；大楼 03WLVP@  
business conditions                                  业务情况，经营情况 y#4f^J!V  
business licence                               (企业等的)营业执照 2;Ij~~  
business relation                                业务关系 Svs!C+:le  
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