[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 D.R  
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审计词汇英汉对照 p|V1Gh<  
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ability to continue as a going concern               持续经营能力  89=JC[c  
acceptability                                     可接受性，可接受程度 gGml c:/J%  
acceptable level of detection risk                     检查风险的可接受水平 jdf)bO(9#  
acceptance of engagement                       接受委托 $ _Bu,;
 
accepting the engagement for the first time              首次接受委托 e*6` dz@  
access to asset                                         对资产的接触 xH#a|iT?(  
according to                                     根据，依据，依照 kGV`Q  
account balance                                账户余额 +STzG/9#  
account for                                       对……进行会计处理，核算；解释 `1<3Hu_  
accounting                                        会计，会计学 %E7.$Gj%  
accounting advisory serve                        会计咨询服务 Bl\kU8O-  
accounting firm                                 会计师事务所 m+{: ^  
accounting information                      会计信息，会计资料 91d`LsP  
accounting period                             会计期间 )ZyuF(C&  
accounting policies                                   会计政策 b\m(0/x  
accounting professional bodies                 会计职业组织，会计职业团体 -f|^}j?  
accounting records                                   会计记录 S{7ik,Gdg  
accounting responsibility                           会计责任 Pt
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accounting service                             会计服务 |0R%!v(,  
accounting standards                                会计准则 DK_v{R  
Accounting Standards for Business Enterprises       企业会计准则 N/{Yi _n  
accounting system                             会计系统 Y6?mY!  
accounting treatment                                会计处理 H6S vU  
accuracy                                    准确性，精确性 <L ( =  
additional audit procedures                      追加审计程序
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addressee                                         收件人，收信人 `4$Qv'X*  
Administration of State-owned Assets  (the～)     国有资产管理局 lT!$\E$1   
administrative laws and regulations                 行政法规 FK > 8kC  
adverse impact                                 不利影响，负面影响 
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adverse opinion                                反对意见 AaC1||?R  
advisory group                                  咨询组，顾问组 Bp{`%86SE  
agency fee                                        代理费，代理费用 l@/kPEh  
aggregate                                          总计，合计为…… Q<-%jBP  
alternation of document and record                 变造文件和记录 `$agM@"^  
alternative audit procedures                      替代审计程序，备选审计程序 ~'QeN%qadP  
amend                                              修改，修订 #L= eK8^e  
amortisation                                      摊销 b<V./rWIB  
analytical capacity                             分析能力 9Y@?xn.\  
analytical procedures                               分析性程序 jy@i(@Z  
annual financial statements                        年度会计报表，年度财务报表 v[DbhIXU  
appendix                                          附录，附表 v:Z4z6M-  
applicable                                         适用的 6 %k +
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applicable laws and regulations                 适用的法规 (s@tU>4U  
application systems                                  应用系统 !"x7r e  
apply consistently                              一贯地执行，一贯地实施 n,:.]3v%  
appropriate                                       适当的，合适的； _u|FJTk  
征用，挪用 "~2#!bK7  
appropriate authorization                          适当的授权 4J 51i*`  
appropriateness of audit evidence                    审计证据的适当性 {AL9o2  
approval                                    批准，核准 <6O_t,K]  
assertion                                    (会计报表上的)认定；确认 3?Eoj95w!  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ;zE5(3x  
asset                                                 资产，财产 8u5 'g1M  
asset restructuring                             资产重组 |}p}`Mb)a  
assignment of duties                                 职责的划分 hk!,  
assistant                                     助理，助理人员 i@R$g~~-D  
associated company                                 联属公司，联营公司 dGD^op,6g  
association                                        联合，结合；协会，社团 dJ%Rk#?;A  
assumption                                       假设，假定 ~z _](HKoS  
at a given date                                         在某一特定时日 ;!JX-Jq  
attestation                                         鉴证，公证 5H:~6z  
attestation service                             鉴证服务 oTD-+MZn  
audit adjustment                                审计调整 2 ssj(Qo  
audit areas                                        审计领域 $FusDdCv3  
audit conclusion                                审计结论 d:<H?~  
audit effectiveness                             审计效果 H~dHVQtJZ  
audit efficiency                                  审计效率 4,F

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audit engagement letter                      审计业务约定书 ;y~{+{{Ow  
audit evidence                                          审计证据 I`'a'  
audit fee                                    审计费 7Cd_zZ  
audit files                                          审计档案 _:Jp* z  
audit findings                                     审计中发现的事项 "ryk\}*<  
audit implementation stage                        审计实施阶段
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audit mark                                        审计标识 ]dbSa1?  
audit materiality                                 审计重要性 k8 ;uC~L  
audit method                                     审计方法 ){  
audit objective                                         审计目标，审计目的 p;u 1{  
audit of financial statements                      会计报表审计，财务报表审计 Z 5)_B,E:X  
audit opinion                                     审计意见 'uKkl(==%  
audit period                                      被审计期间，被审计年度 m&`(pf4A  
audit plan                                          审计计划 8 ih;#I=q  
audit planning                                    编制审计计划，制定审计计划，审计计划 %t~SOkx  
audit planning stage                                  审计计划阶段 7{An@hNh  
audit procedure                                审计程序 =0PRAc  
audit programme                               审计程序表，具体审计计划 oO#xx)b  
audit report                                       审计报告 
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 S'!q}|7X3  
audit report with a qualified opinion                 有保留意见的审计报告 [l':G]  
audit report with an adverse opinion                否定意见的审计报告 QOV}5 0  
audit report with dual dates                      双重日期审计报告 N=T.l*8  
audit reporting stage                                 审计报告阶段 4j@i%  
audit responsibility                                   审计责任 ! FR%QGn1  
audit results                                      审计结果 4g7ja  
audit risk                                          审计风险 *j/S4qG  
audit sampling                                          审计抽样 0Ws;|Y
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audit sampling techniques                         审计抽样方法，审计抽样技术 GjeUUmr  
audit strategies                                  审计策略 .5Knbc  
audit summary                                         审计总结，审计小结 !0ce kSesr  
audit team                                         审计小组 ?AnjD8i  
audit test                                    审计测试 jWXR__>.  
audit trail                                          审计轨迹 Lvi[*une|  
audit work                                        审计工作 gE@$~Q >M  
audit working paper                                 审计工作底稿 ;Rhb@]X  
audited financial statement                        审计会计报表，已审计财务报表 Ts(t:^  
Auditing Guidelines (the～)                      审计规范指南 8V
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auditing standards                             审计准则 .~q)eV  
audit-oriented working paper                          (审计)业务类工作底稿 WgA`kT  
authorisation                                     授权 3$c (M99r  
authorisation of transaction                       交易的授权 @n7t?9Bx  
availability                                         可获得性 Z6Nj<2u2  
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balance                                      余额；差额；平衡 hhpv\1h#  
balance sheet                                    资产负债表 n$XdSh/  
bank                                                 银行 d/B'[Ur  
bank account                                    银行账户，银行户头 jow7t\wk  
bank statement                                 银行对账单 $s-9|Lbs`  
barter transaction                              易货交易，以物换物交易 2'wr={>W  
basis of audit                                    审计依据 X"[dQ_o  
basis of preparation                                (会计报表的)编制基础 kDzj%sm!  
book of account                               账目，账簿 LY-lTr@A^  
borrowing                                         借款，贷款，借债 M[aT2A  
branch                                              分支，分支机构，分店 a-]hW=[  
brought forward                                (账户余额等的)承上年，承上期，承上页 L 42|>%uo  
budget                                              预算 1$$37?F E  
building                                      建筑物；大楼 W.A1m4l58R  
business conditions                                  业务情况，经营情况 l80bHp=  
business licence                               (企业等的)营业执照 lDW!Fg  
business relation                                业务关系 ! FNf>z+  
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