[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 (!`TO{!6P  
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审计词汇英汉对照 n\Y{?x  
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ability to continue as a going concern               持续经营能力 d;1%Ei3K  
acceptability                                     可接受性，可接受程度 yzJ
VU0s  
acceptable level of detection risk                     检查风险的可接受水平 M_asf7|
v  
acceptance of engagement                       接受委托 zSt6q  
accepting the engagement for the first time              首次接受委托 $*a'[Qot#  
access to asset                                         对资产的接触 yU'Fyul  
according to                                     根据，依据，依照 fy&vo~4i;  
account balance                                账户余额 P(B:tg  
account for                                       对……进行会计处理，核算；解释 Qxb5Y)/jn  
accounting                                        会计，会计学 )rX["=  
accounting advisory serve                        会计咨询服务 Z#w@ /!"}T  
accounting firm                                 会计师事务所 ,FWC|uM"  
accounting information                      会计信息，会计资料  {oQ.y  
accounting period                             会计期间 x`:zC#  
accounting policies                                   会计政策 #J&4
5  
accounting professional bodies                 会计职业组织，会计职业团体 Reci:T(_  
accounting records                                   会计记录 mhTi{t_fHM  
accounting responsibility                           会计责任 ZmM /YPy  
accounting service                             会计服务 cF6eMml;  
accounting standards                                会计准则 rm}OV L  
Accounting Standards for Business Enterprises       企业会计准则 (<y~]igy  
accounting system                             会计系统 cbsU!8
 
accounting treatment                                会计处理 CF
"u8yE  
accuracy                                    准确性，精确性 ,|RS]I>X  
additional audit procedures                      追加审计程序 #{97<sU\  
addressee                                         收件人，收信人 8bl&-F`  
Administration of State-owned Assets  (the～)     国有资产管理局 v 809/c*  
administrative laws and regulations                 行政法规
p) #7K  
adverse impact                                 不利影响，负面影响 zg)-RCG  
adverse opinion                                反对意见 L{XNOf3  
advisory group                                  咨询组，顾问组 /*,hR>UG  
agency fee                                        代理费，代理费用 Buazm3q8H  
aggregate                                          总计，合计为…… 9a4Xf%!F>z  
alternation of document and record                 变造文件和记录 'L$%)`;e  
alternative audit procedures                      替代审计程序，备选审计程序 ks{y=@<,  
amend                                              修改，修订 !=sM `(=~  
amortisation                                      摊销 )8ub1,C  
analytical capacity                             分析能力 H\W/;Nn  
analytical procedures                               分析性程序 LRe2wT>I  
annual financial statements                        年度会计报表，年度财务报表 yCk9Xc  
appendix                                          附录，附表 2|Of$oMc  
applicable                                         适用的 oUXi4lsSc  
applicable laws and regulations                 适用的法规 -44{b<:D  
application systems                                  应用系统 RE*;_DF  
apply consistently                              一贯地执行，一贯地实施 !{hC99q6  
appropriate                                       适当的，合适的； 2|
2'?  
征用，挪用 fyb:eO}  
appropriate authorization                          适当的授权 %qN_<W&Ze  
appropriateness of audit evidence                    审计证据的适当性 3RSiu}  
approval                                    批准，核准 Yfro^}f  
assertion                                    (会计报表上的)认定；确认 CJ'pZ]\G  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 0M[O(.x  
asset                                                 资产，财产 Rwu y!F  
asset restructuring                             资产重组 uU+R,P0  
assignment of duties                                 职责的划分 #ZFedK0vv  
assistant                                     助理，助理人员 e15_$M;RW  
associated company                                 联属公司，联营公司 os<YfMM<:/  
association                                        联合，结合；协会，社团 }a=<Gl|I;w  
assumption                                       假设，假定 QOb+6qy:3  
at a given date                                         在某一特定时日 SEf:u  
attestation                                         鉴证，公证 *RPd U.  
attestation service                             鉴证服务 fV}:eEo|Y  
audit adjustment                                审计调整 H)
;O. m  
audit areas                                        审计领域 dS+/G9X^  
audit conclusion                                审计结论 .TI=3*`G  
audit effectiveness                             审计效果 /Mac:;W`  
audit efficiency                                  审计效率 .Oh4b5  
audit engagement letter                      审计业务约定书 pi/Jto25z  
audit evidence                                          审计证据 -o\o{?t,  
audit fee                                    审计费 CJn{tP  
audit files                                          审计档案 c,wYXnJ_t  
audit findings                                     审计中发现的事项 :K- 05$K  
audit implementation stage                        审计实施阶段 ihv=y\Jt  
audit mark                                        审计标识 Rv-`6eyAA  
audit materiality                                 审计重要性 H]^hEQ3DT  
audit method                                     审计方法 I-L52%E]  
audit objective                                         审计目标，审计目的 %s|`1`c  
audit of financial statements                      会计报表审计，财务报表审计 aicvu(%EE  
audit opinion                                     审计意见 _zuaImJ0o  
audit period                                      被审计期间，被审计年度 lfle7;  
audit plan                                          审计计划 nTy8:k']  
audit planning                                    编制审计计划，制定审计计划，审计计划 ef !@|2  
audit planning stage                                  审计计划阶段 .mr&zq  
audit procedure                                审计程序 blUnAu o~  
audit programme                               审计程序表，具体审计计划 !z EW)  
audit report                                       审计报告 wW.V>$q  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 df85g  
audit report with a qualified opinion                 有保留意见的审计报告 H K]-Q TEn  
audit report with an adverse opinion                否定意见的审计报告 Ct EpS<*c  
audit report with dual dates                      双重日期审计报告 -^R6U~  
audit reporting stage                                 审计报告阶段 o7_*#5rD
 
audit responsibility                                   审计责任 yniXb2iM  
audit results                                      审计结果 T+a\dgd  
audit risk                                          审计风险 BVJ6U[h`  
audit sampling                                          审计抽样 /b|V=j}W  
audit sampling techniques                         审计抽样方法，审计抽样技术 ()Tl\  
audit strategies                                  审计策略 1" k_l.\,0  
audit summary                                         审计总结，审计小结 YI877T9>  
audit team                                         审计小组 C
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audit test                                    审计测试 [osIQ!u;:  
audit trail                                          审计轨迹 V:YN!  
audit work                                        审计工作 jyLE  
audit working paper                                 审计工作底稿 &1!T@^56  
audited financial statement                        审计会计报表，已审计财务报表 3Ygt!  
Auditing Guidelines (the～)                      审计规范指南 y}\d]*5  
auditing standards                             审计准则 [Yi;k,F:  
audit-oriented working paper                          (审计)业务类工作底稿 Rhfx  
authorisation                                     授权 )
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authorisation of transaction                       交易的授权 4~s{zob  
availability                                         可获得性 .=kXO{>  
B ?3duW$`  
balance                                      余额；差额；平衡 \f !j9O9S  
balance sheet                                    资产负债表 \#yKCA';  
bank                                                 银行 [. rULQ
l  
bank account                                    银行账户，银行户头 0=:]tSD\F  
bank statement                                 银行对账单 9"g!J|+  
barter transaction                              易货交易，以物换物交易 C>MEgGP  
basis of audit                                    审计依据 dcn/|"jr  
basis of preparation                                (会计报表的)编制基础 t.s;dlx[@  
book of account                               账目，账簿 VfV|fuW  
borrowing                                         借款，贷款，借债 0%W0vTvL  
branch                                              分支，分支机构，分店 Qm(KvL5  
brought forward                                (账户余额等的)承上年，承上期，承上页 i".nnAI:  
budget                                              预算
WDF;`o*3  
building                                      建筑物；大楼 ?D\6@G:,#@  
business conditions                                  业务情况，经营情况 \>G:mMk/  
business licence                               (企业等的)营业执照 !gyEw1Re7  
business relation                                业务关系 C"gH
>G  
f"Z2,!Z;  

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