[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 vF72#BNs  
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审计词汇英汉对照 cQU/z"?+  
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ability to continue as a going concern               持续经营能力 )^j_O^T5  
acceptability                                     可接受性，可接受程度 y* +y&  
acceptable level of detection risk                     检查风险的可接受水平 5ya9VZ5#  
acceptance of engagement                       接受委托 vSgT36ZF  
accepting the engagement for the first time              首次接受委托 ? #K|l*  
access to asset                                         对资产的接触 /v{+V/'+   
according to                                     根据，依据，依照 jI-a+LnEm  
account balance                                账户余额 \x<8   
account for                                       对……进行会计处理，核算；解释 ^6s im2  
accounting                                        会计，会计学 B8@mL-Z-;  
accounting advisory serve                        会计咨询服务 &
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accounting firm                                 会计师事务所 8w0~2-v.?V  
accounting information                      会计信息，会计资料 IKD{3cVL  
accounting period                             会计期间 CFtQPTw  
accounting policies                                   会计政策 :#rP$LSYC  
accounting professional bodies                 会计职业组织，会计职业团体 [|(|"dh@^H  
accounting records                                   会计记录 DH(<{ #u  
accounting responsibility                           会计责任 2dn^K3  
accounting service                             会计服务 .t8)`MU6.  
accounting standards                                会计准则 aacy5E  
Accounting Standards for Business Enterprises       企业会计准则 qE
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accounting system                             会计系统 Y ;Ym= n'  
accounting treatment                                会计处理 >*- %:ub  
accuracy                                    准确性，精确性 &W<7!U:2m  
additional audit procedures                      追加审计程序 q W(@p`  
addressee                                         收件人，收信人 QS#@xhH  
Administration of State-owned Assets  (the～)     国有资产管理局 T ,lM(2S[  
administrative laws and regulations                 行政法规 OH`a3E{e  
adverse impact                                 不利影响，负面影响 eaw!5]huu  
adverse opinion                                反对意见 @v-
^j  
advisory group                                  咨询组，顾问组 l<=;IMWd  
agency fee                                        代理费，代理费用 }k^uup*{  
aggregate                                          总计，合计为…… wi2`5G6|z  
alternation of document and record                 变造文件和记录 PxkV[ nbS  
alternative audit procedures                      替代审计程序，备选审计程序 e" v%m'G  
amend                                              修改，修订 bZu'5+(@  
amortisation                                      摊销 '/\  
analytical capacity                             分析能力 !>`Q]M`  
analytical procedures                               分析性程序 bLc5$U$!I  
annual financial statements                        年度会计报表，年度财务报表 WtM%(8Y[]  
appendix                                          附录，附表 74%vNKzc~  
applicable                                         适用的 MB]E[&Q!  
applicable laws and regulations                 适用的法规 o_:v?Y>0  
application systems                                  应用系统 i ;FKnK  
apply consistently                              一贯地执行，一贯地实施 8v$q+Wic  
appropriate                                       适当的，合适的； V DF
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征用，挪用 \/ bd  
appropriate authorization                          适当的授权 At7!Pas#@g  
appropriateness of audit evidence                    审计证据的适当性 {cK<iQJ  
approval                                    批准，核准 }M07-qIX{  
assertion                                    (会计报表上的)认定；确认 DE(XSzX  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 MAa9JA8kw)  
asset                                                 资产，财产 (Y1*Bs[l  
asset restructuring                             资产重组 {##G.n\~  
assignment of duties                                 职责的划分 'Ru(`" 1|  
assistant                                     助理，助理人员 1XGg0SC  
associated company                                 联属公司，联营公司 sY]J!"  
association                                        联合，结合；协会，社团 sW>
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assumption                                       假设，假定 l}nVWuD  
at a given date                                         在某一特定时日 oW^b,{~V  
attestation                                         鉴证，公证 {*xE+ |  
attestation service                             鉴证服务 zJDHDr  
audit adjustment                                审计调整 ~ #jQFyOh  
audit areas                                        审计领域 L%/RD2LD  
audit conclusion                                审计结论 LjZlKB5C  
audit effectiveness                             审计效果 [gWeD  
audit efficiency                                  审计效率 :V/".K-:J  
audit engagement letter                      审计业务约定书 SmXoNiM"y  
audit evidence                                          审计证据 FXCBX:LnvU  
audit fee                                    审计费 u8f\)m  
audit files                                          审计档案 *>m[ZJd%=  
audit findings                                     审计中发现的事项 DB}Uzw|  
audit implementation stage                        审计实施阶段 4.9qB  
audit mark                                        审计标识 JVAyiNIH>M  
audit materiality                                 审计重要性 )*KMU?  
audit method                                     审计方法 GQ(Y#HSq  
audit objective                                         审计目标，审计目的 A7 RI&g v5  
audit of financial statements                      会计报表审计，财务报表审计 f&-`+V}U  
audit opinion                                     审计意见 ]d
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audit period                                      被审计期间，被审计年度 }dc0ZRKgx  
audit plan                                          审计计划 Ca
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audit planning                                    编制审计计划，制定审计计划，审计计划 pGie!2T E  
audit planning stage                                  审计计划阶段 1AJ6NBC&c  
audit procedure                                审计程序 `Vvi]>,cg`  
audit programme                               审计程序表，具体审计计划 rS@/@jKZE  
audit report                                       审计报告 ' m<Lx _i  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 c=sV"r?  
audit report with a qualified opinion                 有保留意见的审计报告 b++r#Q g  
audit report with an adverse opinion                否定意见的审计报告 b9H(w%7ucU  
audit report with dual dates                      双重日期审计报告 =~:IiK/#  
audit reporting stage                                 审计报告阶段 &8IBf8  
audit responsibility                                   审计责任 %A z
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audit results                                      审计结果 9p_?t'&>q  
audit risk                                          审计风险 p?gm=b#  
audit sampling                                          审计抽样 !2t7s96  
audit sampling techniques                         审计抽样方法，审计抽样技术 )z L@h  
audit strategies                                  审计策略 >LBA0ynh {  
audit summary                                         审计总结，审计小结 @.;+WQE  
audit team                                         审计小组 F5?S8=i  
audit test                                    审计测试 1I%u)[;>  
audit trail                                          审计轨迹 N[Z`tk?-  
audit work                                        审计工作 !Fl'?Kz  
audit working paper                                 审计工作底稿 O:?3B!wF  
audited financial statement                        审计会计报表，已审计财务报表 h
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Auditing Guidelines (the～)                      审计规范指南 KVZ B`c$<t  
auditing standards                             审计准则 qO{z{@jo55  
audit-oriented working paper                          (审计)业务类工作底稿 P<pv@l9)  
authorisation                                     授权 vr;`h/  
authorisation of transaction                       交易的授权 Yjoe|  
availability                                         可获得性 R+LKa Z  
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balance                                      余额；差额；平衡 5RPG3ppS  
balance sheet                                    资产负债表 15ailA&(Qm  
bank                                                 银行 W9SU1{*9  
bank account                                    银行账户，银行户头 :T-DxP/  
bank statement                                 银行对账单
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barter transaction                              易货交易，以物换物交易 *PF<J/Pr  
basis of audit                                    审计依据 Dg&6@c|  
basis of preparation                                (会计报表的)编制基础 V 20h\(\\  
book of account                               账目，账簿 W )FxN,  
borrowing                                         借款，贷款，借债 @^| [J _4  
branch                                              分支，分支机构，分店 K P]ar .  
brought forward                                (账户余额等的)承上年，承上期，承上页 3aW<FSgP  
budget                                              预算 j_JY[sex  
building                                      建筑物；大楼 r!R-3LO0s  
business conditions                                  业务情况，经营情况 %bnXZA2Sx  
business licence                               (企业等的)营业执照 J&8KIOz14Z  
business relation                                业务关系 wOAR NrPx2  
@7 Ry{,A  

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