[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 s R/F"  
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审计词汇英汉对照 F0Yd@Lk$_  
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ability to continue as a going concern               持续经营能力 V/9!K%y  
acceptability                                     可接受性，可接受程度 d)Y}>@:W  
acceptable level of detection risk                     检查风险的可接受水平 tJ$_lk ~6q  
acceptance of engagement                       接受委托 t&e{_|i#+  
accepting the engagement for the first time              首次接受委托 kV
LS  
access to asset                                         对资产的接触 z1X`o  
according to                                     根据，依据，依照 R%[ c;i  
account balance                                账户余额 s& 3Vg7B  
account for                                       对……进行会计处理，核算；解释 suDQ~
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accounting                                        会计，会计学 di )L[<$DY  
accounting advisory serve                        会计咨询服务 'YSHi\z ](  
accounting firm                                 会计师事务所 Y9XEP7  
accounting information                      会计信息，会计资料 1\I}2
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accounting period                             会计期间 -]M5wb2,  
accounting policies                                   会计政策 0{-q#/  
accounting professional bodies                 会计职业组织，会计职业团体 kc`Tdn  
accounting records                                   会计记录 NU2;X (z[  
accounting responsibility                           会计责任 C,|,-CY  
accounting service                             会计服务 =fFP5e ['  
accounting standards                                会计准则 qF;|bF  
Accounting Standards for Business Enterprises       企业会计准则
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accounting system                             会计系统 IF:;`r@%  
accounting treatment                                会计处理 J<jy2@"tXo  
accuracy                                    准确性，精确性 ]>Es4 s  
additional audit procedures                      追加审计程序 4~Q/"hMSkO  
addressee                                         收件人，收信人 v mk2{f,g  
Administration of State-owned Assets  (the～)     国有资产管理局 >e$PP8&i_T  
administrative laws and regulations                 行政法规 86F1.ve  
adverse impact                                 不利影响，负面影响 kMN~Y  
adverse opinion                                反对意见 P( 8OQL:  
advisory group                                  咨询组，顾问组 {9q4)R}G  
agency fee                                        代理费，代理费用 |aq"#Ml)  
aggregate                                          总计，合计为…… nb%6X82Q  
alternation of document and record                 变造文件和记录 BLD gt~h#  
alternative audit procedures                      替代审计程序，备选审计程序 h(EhkCf  
amend                                              修改，修订 QhJiB%M
 
amortisation                                      摊销 Z/+#pWBI!  
analytical capacity                             分析能力 C e$w8z  
analytical procedures                               分析性程序 C]A.i2o8  
annual financial statements                        年度会计报表，年度财务报表 Lw>N rY(Y  
appendix                                          附录，附表 [`7ThHX  
applicable                                         适用的 P-"y3 ZE=  
applicable laws and regulations                 适用的法规 _xhax+,! ~  
application systems                                  应用系统 @E |}Y  
apply consistently                              一贯地执行，一贯地实施 eehb1L2(b  
appropriate                                       适当的，合适的； {R6ZKB  
征用，挪用 9'bwWBf7  
appropriate authorization                          适当的授权 +52{-a,>  
appropriateness of audit evidence                    审计证据的适当性 0n{=%Q  
approval                                    批准，核准 P/_['7  
assertion                                    (会计报表上的)认定；确认 @~a%/GQ#n*  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ZPYS$Ydy  
asset                                                 资产，财产 C;^X[x%h7$  
asset restructuring                             资产重组 [d]9Oa4  
assignment of duties                                 职责的划分 {
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assistant                                     助理，助理人员 i=2N;sAl  
associated company                                 联属公司，联营公司 $6poFo)U+  
association                                        联合，结合；协会，社团 nAdf=D'P  
assumption                                       假设，假定 l,5+@i`5i  
at a given date                                         在某一特定时日  t"oeQ*d%  
attestation                                         鉴证，公证 .%  
attestation service                             鉴证服务 kE1TP]|  
audit adjustment                                审计调整 }k.Z~1y  
audit areas                                        审计领域 h<<v^+m  
audit conclusion                                审计结论 ^^ixa1H<  
audit effectiveness                             审计效果 a9V,es"BWQ  
audit efficiency                                  审计效率 ey$&;1x#5  
audit engagement letter                      审计业务约定书 ;;/{xvQ.1  
audit evidence                                          审计证据 G]&qx`TBK  
audit fee                                    审计费 "fOV^B  
audit files                                          审计档案 .(k|wX[Fu~  
audit findings                                     审计中发现的事项 YPI-<vM~  
audit implementation stage                        审计实施阶段 KoT%Mfu  
audit mark                                        审计标识 {E|$8)58i  
audit materiality                                 审计重要性 wN~_v-~*Q  
audit method                                     审计方法 5\VWCI  
audit objective                                         审计目标，审计目的 Uw<nxD/+  
audit of financial statements                      会计报表审计，财务报表审计 [ub e6  
audit opinion                                     审计意见 (CWtLi"z  
audit period                                      被审计期间，被审计年度 l+0oS'`V*L  
audit plan                                          审计计划 7;@]t^d=$  
audit planning                                    编制审计计划，制定审计计划，审计计划 4;2uW#dG"  
audit planning stage                                  审计计划阶段 JNnDts*w  
audit procedure                                审计程序 g*+>H1}  
audit programme                               审计程序表，具体审计计划 sc#qwQ#  
audit report                                       审计报告 5*u+q2\F  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 @-`*m+$U6  
audit report with a qualified opinion                 有保留意见的审计报告 ")p\q:z6  
audit report with an adverse opinion                否定意见的审计报告 j8:\%|  
audit report with dual dates                      双重日期审计报告 Dk51z@  
audit reporting stage                                 审计报告阶段 yyTnL 2Y9  
audit responsibility                                   审计责任 ]u/sphPe  
audit results                                      审计结果 )MT}+ai  
audit risk                                          审计风险 jq0O22 -R  
audit sampling                                          审计抽样 }3WxZv]I}  
audit sampling techniques                         审计抽样方法，审计抽样技术 2=!RQv~%  
audit strategies                                  审计策略 Xne1gms  
audit summary                                         审计总结，审计小结 vo{--+{ky!  
audit team                                         审计小组 +k R4E23:  
audit test                                    审计测试 N?`' /e  
audit trail                                          审计轨迹 >9Vn.S  
audit work                                        审计工作 lNO;O}8  
audit working paper                                 审计工作底稿 V0a3<6@4  
audited financial statement                        审计会计报表，已审计财务报表 9_h[bBx-'Q  
Auditing Guidelines (the～)                      审计规范指南 zX i'kB  
auditing standards                             审计准则 gf\oC> N  
audit-oriented working paper                          (审计)业务类工作底稿 (A.C ]hD  
authorisation                                     授权 (+hK
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authorisation of transaction                       交易的授权 a(ZcmYzXU  
availability                                         可获得性 )%fH(ns(  
B 0jWVp-y  
balance                                      余额；差额；平衡 ?:eV%`7  
balance sheet                                    资产负债表 H3oFORh  
bank                                                 银行 {?7Uj  
bank account                                    银行账户，银行户头 _+3::j~;m  
bank statement                                 银行对账单 cPQiUU~W@  
barter transaction                              易货交易，以物换物交易 ;8 lfOMf  
basis of audit                                    审计依据 +&H4m=D-#a  
basis of preparation                                (会计报表的)编制基础 '$+ogBS  
book of account                               账目，账簿 8
zq=N#x  
borrowing                                         借款，贷款，借债 XQw9~$  
branch                                              分支，分支机构，分店 n~Lt\K:  
brought forward                                (账户余额等的)承上年，承上期，承上页 <IW$m!{VG  
budget                                              预算 J]r^W)O  
building                                      建筑物；大楼 I)HPO,7  
business conditions                                  业务情况，经营情况 ;722\y(Y  
business licence                               (企业等的)营业执照 ZS o )   
business relation                                业务关系 7_[L o4_  
>=w)x,0yX  

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