[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 Y lhKP;  
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审计词汇英汉对照 vY);7  
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ability to continue as a going concern               持续经营能力 hr`,s!0Y  
acceptability                                     可接受性，可接受程度 b]g
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acceptable level of detection risk                     检查风险的可接受水平 cf%aOHYI*  
acceptance of engagement                       接受委托 <{IeCir  
accepting the engagement for the first time              首次接受委托 <['ucp  
access to asset                                         对资产的接触 eqk.+~^  
according to                                     根据，依据，依照 (g0U v.*  
account balance                                账户余额
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account for                                       对……进行会计处理，核算；解释 Qq3>Xv <  
accounting                                        会计，会计学 %|B$y;q^3  
accounting advisory serve                        会计咨询服务 wo9`-o6  
accounting firm                                 会计师事务所 h(p cGE  
accounting information                      会计信息，会计资料 j<A<\K  
accounting period                             会计期间 2hY"bpGW  
accounting policies                                   会计政策 vDC
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accounting professional bodies                 会计职业组织，会计职业团体 ~toR)=Yv  
accounting records                                   会计记录 : `,#z?Rk  
accounting responsibility                           会计责任 X3HJ3F;==  
accounting service                             会计服务 't+'rG6x  
accounting standards                                会计准则 ? kCo/sW  
Accounting Standards for Business Enterprises       企业会计准则 E&>;a!0b]  
accounting system                             会计系统 xtK}XEhG!  
accounting treatment                                会计处理 >OKc\m2%Q  
accuracy                                    准确性，精确性 B/dJ j#  
additional audit procedures                      追加审计程序 L'O=;C"f  
addressee                                         收件人，收信人 }c=YiH,o  
Administration of State-owned Assets  (the～)     国有资产管理局 th}&|Y)T2  
administrative laws and regulations                 行政法规 Z_s]2y1  
adverse impact                                 不利影响，负面影响 C:z7R" yj  
adverse opinion                                反对意见 )i[K1$x2  
advisory group                                  咨询组，顾问组 X0]Se(  
agency fee                                        代理费，代理费用 8i Ew;I_  
aggregate                                          总计，合计为…… n^` `)"  
alternation of document and record                 变造文件和记录 }ISR +./+  
alternative audit procedures                      替代审计程序，备选审计程序 kW&zk E{  
amend                                              修改，修订 2XyC;RWJ%  
amortisation                                      摊销 *iV#_  
analytical capacity                             分析能力 #>2cfZ`6'J  
analytical procedures                               分析性程序 rges`&0  
annual financial statements                        年度会计报表，年度财务报表 _ME?o  
appendix                                          附录，附表 |Elz{i-  
applicable                                         适用的 x\pygzQ/  
applicable laws and regulations                 适用的法规 e#@u&+K/f  
application systems                                  应用系统 \6!s";=hQ  
apply consistently                              一贯地执行，一贯地实施 G0(A~Q"  
appropriate                                       适当的，合适的； F41gMg  
征用，挪用 f!G%$?]  
appropriate authorization                          适当的授权 |WSmpuf  
appropriateness of audit evidence                    审计证据的适当性 3v3`d+;&  
approval                                    批准，核准 S+l>@wa)|  
assertion                                    (会计报表上的)认定；确认 QB*n [(?  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 W?0u_F  
asset                                                 资产，财产 ([]\7}+8  
asset restructuring                             资产重组 H>wXQ5?W;  
assignment of duties                                 职责的划分 g _)i)V  
assistant                                     助理，助理人员 syk,e4:oA  
associated company                                 联属公司，联营公司 +1Pu29B0  
association                                        联合，结合；协会，社团 7e /Kh)5G  
assumption                                       假设，假定 mxICQ>s b  
at a given date                                         在某一特定时日 Ryn@">sVI  
attestation                                         鉴证，公证 EGjzjuJu{  
attestation service                             鉴证服务 Vk%W4P"l  
audit adjustment                                审计调整 LG'1^
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audit areas                                        审计领域 aZ}z/.b]  
audit conclusion                                审计结论 1~vv<`-  
audit effectiveness                             审计效果 *}Rd%'  
audit efficiency                                  审计效率 )6 K)UA  
audit engagement letter                      审计业务约定书 :-~x~ah-  
audit evidence                                          审计证据 i}> }%l|  
audit fee                                    审计费 Fl++rUT  
audit files                                          审计档案 >Sm#-4B-  
audit findings                                     审计中发现的事项 *-gmWATC6  
audit implementation stage                        审计实施阶段 i|fkwV,5  
audit mark                                        审计标识 xI8v'[3  
audit materiality                                 审计重要性 d4 o_/[  
audit method                                     审计方法 e)oi3d.wJf  
audit objective                                         审计目标，审计目的 Nrc-@ ]  
audit of financial statements                      会计报表审计，财务报表审计 r6L  
audit opinion                                     审计意见 <n0j'P>1  
audit period                                      被审计期间，被审计年度 :s|xa u=  
audit plan                                          审计计划 9\i^.2&  
audit planning                                    编制审计计划，制定审计计划，审计计划 I bE Nq  
audit planning stage                                  审计计划阶段 :U-yO 9!j  
audit procedure                                审计程序 W |+&K0M  
audit programme                               审计程序表，具体审计计划 +Q!Kj7EU/  
audit report                                       审计报告 dfs1BV'  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 7G_OFD  
audit report with a qualified opinion                 有保留意见的审计报告 _RX*Ps=  
audit report with an adverse opinion                否定意见的审计报告 _? u} Jy_  
audit report with dual dates                      双重日期审计报告 v[>8<z8  
audit reporting stage                                 审计报告阶段 > c.HH}O0W  
audit responsibility                                   审计责任 )`zfDio-1V  
audit results                                      审计结果 D$SO 6X~  
audit risk                                          审计风险 #}xPOz7:  
audit sampling                                          审计抽样 >IHf5})R  
audit sampling techniques                         审计抽样方法，审计抽样技术 {>l`P
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audit strategies                                  审计策略 g")pvK[e  
audit summary                                         审计总结，审计小结 42 Sk`  
audit team                                         审计小组 bfA9aT  
audit test                                    审计测试 n7d`J_%s  
audit trail                                          审计轨迹 -ha[xM05  
audit work                                        审计工作 _x?S0R1  
audit working paper                                 审计工作底稿 dZ\T@9+j+  
audited financial statement                        审计会计报表，已审计财务报表 IO?6F@(
 
Auditing Guidelines (the～)                      审计规范指南 *JVJKqed  
auditing standards                             审计准则 6dYUMqQ  
audit-oriented working paper                          (审计)业务类工作底稿 JDB Ni+t  
authorisation                                     授权 r-o6I:y  
authorisation of transaction                       交易的授权 [Kd"M[1[<  
availability                                         可获得性 VB{G%!}  
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balance                                      余额；差额；平衡 I^S{V^Ty  
balance sheet                                    资产负债表 znd fIt^  
bank                                                 银行 JP 8v2) p  
bank account                                    银行账户，银行户头 [RHji47  
bank statement                                 银行对账单 YR$d\,#R  
barter transaction                              易货交易，以物换物交易 r;8$ 7C.  
basis of audit                                    审计依据 <(caY37o6)  
basis of preparation                                (会计报表的)编制基础 q.PXO3T  
book of account                               账目，账簿 SL>0_
 
borrowing                                         借款，贷款，借债 GK:pt8=  
branch                                              分支，分支机构，分店 3(La)|k  
brought forward                                (账户余额等的)承上年，承上期，承上页 }L|XZL_Jo#  
budget                                              预算 6-uB[$ko  
building                                      建筑物；大楼 z>W'Ra6  
business conditions                                  业务情况，经营情况 Q?W}]RW  
business licence                               (企业等的)营业执照 z@J;sz  
business relation                                业务关系 )rv<"  
M \3Zj(E/  

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