[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 su{poQ}K  
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审计词汇英汉对照 7q?, ?  
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ability to continue as a going concern               持续经营能力 -#u=\
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acceptability                                     可接受性，可接受程度 9
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acceptable level of detection risk                     检查风险的可接受水平 CQF:Rnb  
acceptance of engagement                       接受委托 `T@i.'X  
accepting the engagement for the first time              首次接受委托 [+T.at  
access to asset                                         对资产的接触 vW
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according to                                     根据，依据，依照 S&Zm0Ku  
account balance                                账户余额 . qO@Q=  
account for                                       对……进行会计处理，核算；解释 \XCe22x]  
accounting                                        会计，会计学 c|e~BQdRw  
accounting advisory serve                        会计咨询服务 n'n/Tu   
accounting firm                                 会计师事务所 O_oPh]x)  
accounting information                      会计信息，会计资料 .sh
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accounting period                             会计期间 KX,S  
accounting policies                                   会计政策 ^}/PGG\~r  
accounting professional bodies                 会计职业组织，会计职业团体 il4^zj82  
accounting records                                   会计记录 mqD}BOif  
accounting responsibility                           会计责任 Lb:g4A"  
accounting service                             会计服务 _|kxY'_[8  
accounting standards                                会计准则 jS]ru-5.  
Accounting Standards for Business Enterprises       企业会计准则 md)c0Bg8~  
accounting system                             会计系统 ^oBtfN>4  
accounting treatment                                会计处理 g:g\>@Umo  
accuracy                                    准确性，精确性 _{I3i:f9X8  
additional audit procedures                      追加审计程序 ^ Edfv5  
addressee                                         收件人，收信人 XixL 
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Administration of State-owned Assets  (the～)     国有资产管理局 BKCA<  
administrative laws and regulations                 行政法规 x-WmMfcz&  
adverse impact                                 不利影响，负面影响 yj 3cyLXw  
adverse opinion                                反对意见
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advisory group                                  咨询组，顾问组 LO9=xGj.  
agency fee                                        代理费，代理费用 V#2+"(7h  
aggregate                                          总计，合计为…… >)f i^  
alternation of document and record                 变造文件和记录 ##,a0s^  
alternative audit procedures                      替代审计程序，备选审计程序 YqhAZp<  
amend                                              修改，修订 ? &o2st  
amortisation                                      摊销 =MQoC:l  
analytical capacity                             分析能力 ^cOUQ33  
analytical procedures                               分析性程序 Ci@o|Y }tP  
annual financial statements                        年度会计报表，年度财务报表 8bTn^!1  
appendix                                          附录，附表  Uf:`  
applicable                                         适用的 {fPy=,>Nb  
applicable laws and regulations                 适用的法规 y;35WtDVb  
application systems                                  应用系统 "Gsc;X'id  
apply consistently                              一贯地执行，一贯地实施 l5S aT,%  
appropriate                                       适当的，合适的； NO*u9YH?  
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appropriate authorization                          适当的授权 q}i
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appropriateness of audit evidence                    审计证据的适当性 ,;EIh}  
approval                                    批准，核准 +SP{hHa^  
assertion                                    (会计报表上的)认定；确认 |XaIx#n  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 pj\u9 L_  
asset                                                 资产，财产 #3i3G(mQ  
asset restructuring                             资产重组 &PR5q
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assignment of duties                                 职责的划分 [>jbhV'  
assistant                                     助理，助理人员 t|w_i-&b,  
associated company                                 联属公司，联营公司 m(r,Acy6  
association                                        联合，结合；协会，社团 r<9Iof4  
assumption                                       假设，假定 lEH
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at a given date                                         在某一特定时日 66g9l9wm(  
attestation                                         鉴证，公证 ?h$NAL?  
attestation service                             鉴证服务 b)6D_Az7c  
audit adjustment                                审计调整 XQY#716)  
audit areas                                        审计领域 "M<8UE\n  
audit conclusion                                审计结论 P{8iJ`rBG  
audit effectiveness                             审计效果 0!4Ts3qn1  
audit efficiency                                  审计效率 &C`Gg<  
audit engagement letter                      审计业务约定书 EEEh~6?-e  
audit evidence                                          审计证据 { }:#G  
audit fee                                    审计费 3lf=b~Zi
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audit files                                          审计档案 G!Op~p@Jm  
audit findings                                     审计中发现的事项 4Gk WRu1  
audit implementation stage                        审计实施阶段 ]&o$b]  
audit mark                                        审计标识 RVZ")Z(  
audit materiality                                 审计重要性 2i)^!c  
audit method                                     审计方法 e),q0%5  
audit objective                                         审计目标，审计目的 Y4J3-wK5  
audit of financial statements                      会计报表审计，财务报表审计 u}#(.)a:  
audit opinion                                     审计意见 aZH:#lUlj  
audit period                                      被审计期间，被审计年度 (of#(I[
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audit plan                                          审计计划 {kA0z2Fe
 
audit planning                                    编制审计计划，制定审计计划，审计计划 KI.q@zO6|  
audit planning stage                                  审计计划阶段 j
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audit procedure                                审计程序 4-l8,@9  
audit programme                               审计程序表，具体审计计划 t;|@ o\  
audit report                                       审计报告 fW{(lPx  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 (o 5s"b  
audit report with a qualified opinion                 有保留意见的审计报告 :">!r.Q  
audit report with an adverse opinion                否定意见的审计报告 Z_LFIz*c  
audit report with dual dates                      双重日期审计报告 zyk T*V  
audit reporting stage                                 审计报告阶段 B al`y  
audit responsibility                                   审计责任 aHV;N#Lx3  
audit results                                      审计结果 4)S,3G  
audit risk                                          审计风险 ^ sOQi6pL  
audit sampling                                          审计抽样 8+~ >E  
audit sampling techniques                         审计抽样方法，审计抽样技术 6gL#C&  
audit strategies                                  审计策略 Df}A^G >
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audit summary                                         审计总结，审计小结 Q$a{\*[:+  
audit team                                         审计小组 kDEX N  
audit test                                    审计测试 D
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audit trail                                          审计轨迹 :,3C 0T3r  
audit work                                        审计工作 3$jT*Oy
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audit working paper                                 审计工作底稿 9>=;FY  
audited financial statement                        审计会计报表，已审计财务报表 h}>"j%I  
Auditing Guidelines (the～)                      审计规范指南 yks__ylrl(  
auditing standards                             审计准则 ]tim,7s  
audit-oriented working paper                          (审计)业务类工作底稿 `}D,5^9]  
authorisation                                     授权 dph{74Dc  
authorisation of transaction                       交易的授权 7LfA aj  
availability                                         可获得性 N+9VYH"*  
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balance                                      余额；差额；平衡 ]MqMQLG0t  
balance sheet                                    资产负债表 _F4Ii-6  
bank                                                 银行 a1g,@0s  
bank account                                    银行账户，银行户头 $|zX|  
bank statement                                 银行对账单 2+RUTOv/d  
barter transaction                              易货交易，以物换物交易 EH-sZAv  
basis of audit                                    审计依据 272q1~&  
basis of preparation                                (会计报表的)编制基础 I )~GZ  
book of account                               账目，账簿 E7WK (  
borrowing                                         借款，贷款，借债 *2ZjE!A  
branch                                              分支，分支机构，分店 /?wtF4  
brought forward                                (账户余额等的)承上年，承上期，承上页 EZgq ?l~5O  
budget                                              预算 Ka'=o?'B5  
building                                      建筑物；大楼 O+nEXS\rQ  
business conditions                                  业务情况，经营情况 
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business licence                               (企业等的)营业执照 oro$wFxJO  
business relation                                业务关系 0B[="rTS7#  
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