[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 b'Jl^  
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审计词汇英汉对照 C%9;~S  
   D ]:sR  
A c-(,%0G0  
P=OHiG\z  
Q &<:W4N*  
ability to continue as a going concern               持续经营能力 mw-0n  
acceptability                                     可接受性，可接受程度 9,sj,A1  
acceptable level of detection risk                     检查风险的可接受水平 wKIQK!B)mF  
acceptance of engagement                       接受委托 ~D PjTR  
accepting the engagement for the first time              首次接受委托 uckag/tv  
access to asset                                         对资产的接触 *y<Ru:D  
according to                                     根据，依据，依照 ]wFKXZeK  
account balance                                账户余额 |W4 \  
account for                                       对……进行会计处理，核算；解释 `]%\Y>(a}  
accounting                                        会计，会计学 2NHuZ.af  
accounting advisory serve                        会计咨询服务 k]?M^jrm  
accounting firm                                 会计师事务所 ]k~Vh[[  
accounting information                      会计信息，会计资料 U'(}emh}  
accounting period                             会计期间 Elthxj  
accounting policies                                   会计政策 x d
DR/KS  
accounting professional bodies                 会计职业组织，会计职业团体 v|uY \Z  
accounting records                                   会计记录 3yg22y&l  
accounting responsibility                           会计责任 v0hr~1  
accounting service                             会计服务 7yp7`|,p  
accounting standards                                会计准则 q,6 y{RyS  
Accounting Standards for Business Enterprises       企业会计准则 9QE|
p  
accounting system                             会计系统 \)Jv4U\;  
accounting treatment                                会计处理 Xvu|ss  
accuracy                                    准确性，精确性 5dOA^P@`,M  
additional audit procedures                      追加审计程序 6QS[mWU  
addressee                                         收件人，收信人 Y*nzOD$  
Administration of State-owned Assets  (the～)     国有资产管理局 tKg \qbY&
 
administrative laws and regulations                 行政法规 {T|sU\|Q  
adverse impact                                 不利影响，负面影响 8&snLOU -Q  
adverse opinion                                反对意见 at7|r\`?-  
advisory group                                  咨询组，顾问组 )#ze  
agency fee                                        代理费，代理费用 s33< }O0  
aggregate                                          总计，合计为…… ~um+r],@@  
alternation of document and record                 变造文件和记录 n.zVCKNH  
alternative audit procedures                      替代审计程序，备选审计程序 [)UF@Sq4+Q  
amend                                              修改，修订 k<W n  
amortisation                                      摊销 2_Me 4  
analytical capacity                             分析能力 S~^0 _?  
analytical procedures                               分析性程序 04-phEA2Q  
annual financial statements                        年度会计报表，年度财务报表 lOp/kGmn+  
appendix                                          附录，附表 XgY( Vv
  
applicable                                         适用的 yH_L<n  
applicable laws and regulations                 适用的法规 _J ^q|  
application systems                                  应用系统 Kp,}7%hDw!  
apply consistently                              一贯地执行，一贯地实施 1o)Vzv  
appropriate                                       适当的，合适的； JHpoW}7QB  
征用，挪用 OdX-.FFl  
appropriate authorization                          适当的授权 XvBEC_xWZ  
appropriateness of audit evidence                    审计证据的适当性 9D74/3b*  
approval                                    批准，核准 AU1P?lk  
assertion                                    (会计报表上的)认定；确认 W}B4^l
 
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 mY"DYYR>  
asset                                                 资产，财产 : sIZ+3  
asset restructuring                             资产重组 bh=d'9B@&J  
assignment of duties                                 职责的划分 \ZrLh,6f.  
assistant                                     助理，助理人员 7kpCBLM(}  
associated company                                 联属公司，联营公司 4eb<SNi  
association                                        联合，结合；协会，社团 g*8LdH6mq  
assumption                                       假设，假定 U!m-{7s$  
at a given date                                         在某一特定时日 4f,D3e%T|  
attestation                                         鉴证，公证 %8iA0t+  
attestation service                             鉴证服务 -,jJ{Y~  
audit adjustment                                审计调整 kf~7
1G+  
audit areas                                        审计领域 FxOhF03\=[  
audit conclusion                                审计结论  I0ycLx  
audit effectiveness                             审计效果 n0
:+D R  
audit efficiency                                  审计效率 wqo2iRql  
audit engagement letter                      审计业务约定书 ;aYPv8s~,:  
audit evidence                                          审计证据 5r/QPJ<h  
audit fee                                    审计费 @'[w7HsJ  
audit files                                          审计档案 b7fP)nb695  
audit findings                                     审计中发现的事项
F=    
audit implementation stage                        审计实施阶段 :6LOb f\01  
audit mark                                        审计标识 u&l2s&i  
audit materiality                                 审计重要性 +T[3wL~  
audit method                                     审计方法 s%]-Sw9  
audit objective                                         审计目标，审计目的 #I9|>XE1  
audit of financial statements                      会计报表审计，财务报表审计 EVmQ"PKL'  
audit opinion                                     审计意见 [:$j<}UmB  
audit period                                      被审计期间，被审计年度 IBl}.o&]B#  
audit plan                                          审计计划 @Zd+XWFw  
audit planning                                    编制审计计划，制定审计计划，审计计划 >VP\@xt(R[  
audit planning stage                                  审计计划阶段 ~
Av]LW  
audit procedure                                审计程序 +Cx~4zEq  
audit programme                               审计程序表，具体审计计划 >>krH'79  
audit report                                       审计报告 | (P%<  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ZTd_EY0q  
audit report with a qualified opinion                 有保留意见的审计报告 OB3AZH$  
audit report with an adverse opinion                否定意见的审计报告 L.(T"`-i  
audit report with dual dates                      双重日期审计报告 !$h%$se  
audit reporting stage                                 审计报告阶段 :Yj Ov  
audit responsibility                                   审计责任 4,f[D9|:  
audit results                                      审计结果 ~bT0gIc  
audit risk                                          审计风险 S6}_Z  
audit sampling                                          审计抽样 sAk~`(:4!  
audit sampling techniques                         审计抽样方法，审计抽样技术 `u :U{m  
audit strategies                                  审计策略 [$3Zid  
audit summary                                         审计总结，审计小结 If6wkY6sR  
audit team                                         审计小组 lsW.j#yE!  
audit test                                    审计测试 x[nv+n ,  
audit trail                                          审计轨迹 G%ycAm  
audit work                                        审计工作 uW;Uq=UN  
audit working paper                                 审计工作底稿 4q@o4C<0  
audited financial statement                        审计会计报表，已审计财务报表 3]'=s>UO>^  
Auditing Guidelines (the～)                      审计规范指南 'DsfKR^s  
auditing standards                             审计准则 s5|LD'o!  
audit-oriented working paper                          (审计)业务类工作底稿 PGT!HdX#{  
authorisation                                     授权 SrK;b .  
authorisation of transaction                       交易的授权 L3q)j\ls  
availability                                         可获得性 e^~t52]  
B y5a^xRDw  
balance                                      余额；差额；平衡 V2w[0^L  
balance sheet                                    资产负债表 _'n;rZ+  
bank                                                 银行 F)e*w:D  
bank account                                    银行账户，银行户头 \+GXUnkj  
bank statement                                 银行对账单 ~\<ZWU<BE  
barter transaction                              易货交易，以物换物交易 #2yOqUO\  
basis of audit                                    审计依据 pzU">
)  
basis of preparation                                (会计报表的)编制基础 IvIBf2D;Q  
book of account                               账目，账簿 cdU2ph _  
borrowing                                         借款，贷款，借债 j K[VEhs  
branch                                              分支，分支机构，分店 uNXh"?  
brought forward                                (账户余额等的)承上年，承上期，承上页 M #S8x@U  
budget                                              预算 9[T#uh!DC  
building                                      建筑物；大楼 ec1g7w-n  
business conditions                                  业务情况，经营情况 2l5@gDk5  
business licence                               (企业等的)营业执照 n4."}DO  
business relation                                业务关系 UMhM8m!=o  
|&n dQ(!l  

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