[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 M[YTk=IM#  
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审计词汇英汉对照 G`]v_`>  
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ability to continue as a going concern               持续经营能力 n5Nan  
acceptability                                     可接受性，可接受程度 axK6sIxx  
acceptable level of detection risk                     检查风险的可接受水平 b^[W_y  
acceptance of engagement                       接受委托 d~{jEg  
accepting the engagement for the first time              首次接受委托 7Wwp )D  
access to asset                                         对资产的接触 c=A(o
 
according to                                     根据，依据，依照 [j)\v^m  
account balance                                账户余额 {W5ydHXy  
account for                                       对……进行会计处理，核算；解释 W.,% 0cZ  
accounting                                        会计，会计学 1R=)17'O  
accounting advisory serve                        会计咨询服务 ORGv )>C|  
accounting firm                                 会计师事务所 [G{rHSK5tQ  
accounting information                      会计信息，会计资料 4M @oj  
accounting period                             会计期间 9wO/?  
accounting policies                                   会计政策 +}_Pf{MW  
accounting professional bodies                 会计职业组织，会计职业团体 #XTY7,@P  
accounting records                                   会计记录 _tWJXv~;  
accounting responsibility                           会计责任 .FIt.XPzv  
accounting service                             会计服务 _0'm4?"  
accounting standards                                会计准则 _PXG AS  
Accounting Standards for Business Enterprises       企业会计准则 (^sh  
accounting system                             会计系统 #ZG3|#Q=L  
accounting treatment                                会计处理 x9&-(kBU  
accuracy                                    准确性，精确性 dB@Wn!Y  
additional audit procedures                      追加审计程序 Qq#Ff\|4u(  
addressee                                         收件人，收信人 q} ]'Q -  
Administration of State-owned Assets  (the～)     国有资产管理局
t"<s}~  
administrative laws and regulations                 行政法规 &/Eg2  
adverse impact                                 不利影响，负面影响 tHrK~|  
adverse opinion                                反对意见 51I|0ly  
advisory group                                  咨询组，顾问组 @S
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agency fee                                        代理费，代理费用 C%giv9a  
aggregate                                          总计，合计为…… _&8O~8tW  
alternation of document and record                 变造文件和记录 0:Ar|to$m  
alternative audit procedures                      替代审计程序，备选审计程序 3/X-Cr+d  
amend                                              修改，修订 "pt+Fe|@c;  
amortisation                                      摊销 iM:yX=>a  
analytical capacity                             分析能力 F-_%>KJS  
analytical procedures                               分析性程序 >(hSW~i~  
annual financial statements                        年度会计报表，年度财务报表 Ne3R.g9;Z  
appendix                                          附录，附表 r& vFikIz  
applicable                                         适用的 W7H&R,  
applicable laws and regulations                 适用的法规 V,V*30K5  
application systems                                  应用系统 YiD-F7hf.*  
apply consistently                              一贯地执行，一贯地实施 ;W]D ~X&  
appropriate                                       适当的，合适的； 4L8z>9
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征用，挪用 #EJhAJ  
appropriate authorization                          适当的授权
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appropriateness of audit evidence                    审计证据的适当性 JkZ50L  
approval                                    批准，核准 9]"S:{KSCn  
assertion                                    (会计报表上的)认定；确认 C\ tp rnY  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 y8G&Wg aCi  
asset                                                 资产，财产 Mr-DGLJ  
asset restructuring                             资产重组 ujU=JlJ7dl  
assignment of duties                                 职责的划分 &e5(Djz8t  
assistant                                     助理，助理人员  h@=7R  
associated company                                 联属公司，联营公司 Ng\/)^  
association                                        联合，结合；协会，社团 Ck: 9gn  
assumption                                       假设，假定 Ab/j(xr=  
at a given date                                         在某一特定时日 COR;e`%,  
attestation                                         鉴证，公证 8O>}k  
attestation service                             鉴证服务 MhNFW'_  
audit adjustment                                审计调整 q#MM
  
audit areas                                        审计领域 U#bl=%bF  
audit conclusion                                审计结论 o/C(4q
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audit effectiveness                             审计效果 P}0*{%jB  
audit efficiency                                  审计效率 /RGNAHtIi  
audit engagement letter                      审计业务约定书 F!JJ6d53y  
audit evidence                                          审计证据 jk$86ma!  
audit fee                                    审计费 Z,K7Ot0  
audit files                                          审计档案 n|Pr/ddL  
audit findings                                     审计中发现的事项 D3`}4 A  
audit implementation stage                        审计实施阶段 Z%m-HE:k  
audit mark                                        审计标识 !YiuwFt  
audit materiality                                 审计重要性 6R`Oh uN.>  
audit method                                     审计方法 'Gjq/L/x  
audit objective                                         审计目标，审计目的 'n0 .#E_  
audit of financial statements                      会计报表审计，财务报表审计 '0:i<`qv#g  
audit opinion                                     审计意见 {Hl[C]25X  
audit period                                      被审计期间，被审计年度 oBA`|yW{U  
audit plan                                          审计计划 [*)Z!
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audit planning                                    编制审计计划，制定审计计划，审计计划 R[LsE^  
audit planning stage                                  审计计划阶段 H6gU?9%  
audit procedure                                审计程序 2edBQYWd  
audit programme                               审计程序表，具体审计计划 rz%<AF Z  
audit report                                       审计报告 w 5*Z!  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Po
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audit report with a qualified opinion                 有保留意见的审计报告 nBN&.+3t  
audit report with an adverse opinion                否定意见的审计报告 H6&7\Wbk  
audit report with dual dates                      双重日期审计报告 !Vheq3"q/  
audit reporting stage                                 审计报告阶段 9I`Y-D  
audit responsibility                                   审计责任 ahJ1n<  
audit results                                      审计结果 Y# FO5O%W  
audit risk                                          审计风险 ub Y G  
audit sampling                                          审计抽样 ,LZX@'5  
audit sampling techniques                         审计抽样方法，审计抽样技术 HRB[GP+  
audit strategies                                  审计策略 n,j$D62[  
audit summary                                         审计总结，审计小结 0)|Q6*E>  
audit team                                         审计小组 Q$ri=uB;+  
audit test                                    审计测试 F2 ~%zNe  
audit trail                                          审计轨迹 ^N{ltgQY  
audit work                                        审计工作 :m'+tGs  
audit working paper                                 审计工作底稿 A5fwAB  
audited financial statement                        审计会计报表，已审计财务报表 R^*K6Ad  
Auditing Guidelines (the～)                      审计规范指南 )zq.4  
auditing standards                             审计准则 $Z?\>K0i  
audit-oriented working paper                          (审计)业务类工作底稿 @*MC/fe  
authorisation                                     授权 kS :\Oz\  
authorisation of transaction                       交易的授权 :B|Dr v  
availability                                         可获得性 [u M-0t  
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balance                                      余额；差额；平衡 V-!"%fO.s  
balance sheet                                    资产负债表 -"Q-H/qh  
bank                                                 银行 8i}< k$S  
bank account                                    银行账户，银行户头 ~]'pY  
bank statement                                 银行对账单 T[?6[,.  
barter transaction                              易货交易，以物换物交易 _q?<at}y  
basis of audit                                    审计依据 ceT&Y{T  
basis of preparation                                (会计报表的)编制基础 ir16   
book of account                               账目，账簿 xd-XWXc  
borrowing                                         借款，贷款，借债 g~S)aU\:,  
branch                                              分支，分支机构，分店 w $|l{VI  
brought forward                                (账户余额等的)承上年，承上期，承上页 GiFXX  
budget                                              预算 |J0Q,F]T  
building                                      建筑物；大楼 DJ@|QQ  
business conditions                                  业务情况，经营情况 ;heHefbvvd  
business licence                               (企业等的)营业执照 {g6Qv-  
business relation                                业务关系 {/<6v. v  
a l&(-#1  

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