[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 g=Xf&}&=x  
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审计词汇英汉对照 5`h$^l/  
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A rT2 Njy1  
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ability to continue as a going concern               持续经营能力 
O8]e(i  
acceptability                                     可接受性，可接受程度 <4}m:  
acceptable level of detection risk                     检查风险的可接受水平 M @5&.  
acceptance of engagement                       接受委托 :i.@d?  
accepting the engagement for the first time              首次接受委托 ,i:?c  
access to asset                                         对资产的接触 q/O2E<=w*c  
according to                                     根据，依据，依照 ;;0'BdsL`  
account balance                                账户余额 Hw \of  
account for                                       对……进行会计处理，核算；解释 t3<MoDe7`r  
accounting                                        会计，会计学 omE- c  
accounting advisory serve                        会计咨询服务 IO)B3,g  
accounting firm                                 会计师事务所 P6+ B!pY  
accounting information                      会计信息，会计资料 2B_|"J  
accounting period                             会计期间 4]o+)d.`(  
accounting policies                                   会计政策 qTJhYxm  
accounting professional bodies                 会计职业组织，会计职业团体 uw;Sfx,s  
accounting records                                   会计记录 1wFu3
fh@  
accounting responsibility                           会计责任 Pn,I^Ej.  
accounting service                             会计服务 YR?Y:?(  
accounting standards                                会计准则 B;k'J:-"  
Accounting Standards for Business Enterprises       企业会计准则 VN`.*B|9[  
accounting system                             会计系统 $1yy;IyR  
accounting treatment                                会计处理 ;Y7'U rn  
accuracy                                    准确性，精确性 '=dQ$fs  
additional audit procedures                      追加审计程序 "Zp&7hI  
addressee                                         收件人，收信人 ]Lv3XMa  
Administration of State-owned Assets  (the～)     国有资产管理局 (` (D $%  
administrative laws and regulations                 行政法规 wJC[[_"3 I  
adverse impact                                 不利影响，负面影响 J!:BCjRdw  
adverse opinion                                反对意见 >@vu;j\*E5  
advisory group                                  咨询组，顾问组 M7=,J;@  
agency fee                                        代理费，代理费用 JduO^Fit  
aggregate                                          总计，合计为…… 9c@M(U@Yh  
alternation of document and record                 变造文件和记录 gFR}WBl/  
alternative audit procedures                      替代审计程序，备选审计程序 ,rMf;/[  
amend                                              修改，修订 A@V$~&JCL5  
amortisation                                      摊销 =gVMt  
analytical capacity                             分析能力 j iKHx_9P  
analytical procedures                               分析性程序 KqI:g*H'x7  
annual financial statements                        年度会计报表，年度财务报表 :-?ZU4)  
appendix                                          附录，附表 q`xc h[H  
applicable                                         适用的 Z^kE]Ir#EV  
applicable laws and regulations                 适用的法规 Y`g oV  
application systems                                  应用系统 r=Xo;d*TE  
apply consistently                              一贯地执行，一贯地实施 x,gk]
Cf  
appropriate                                       适当的，合适的； n0KpKH<&  
征用，挪用 Fm`*j/rq
 
appropriate authorization                          适当的授权 T]th3*  
appropriateness of audit evidence                    审计证据的适当性 |=0vgwd"S  
approval                                    批准，核准 Skr(C5T  
assertion                                    (会计报表上的)认定；确认 +>PsQ^^x  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 UT;%I_i!'  
asset                                                 资产，财产 o GuAF q  
asset restructuring                             资产重组 
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assignment of duties                                 职责的划分 "xlR>M6e  
assistant                                     助理，助理人员 ~.T|n =  
associated company                                 联属公司，联营公司 1KZigeHXI  
association                                        联合，结合；协会，社团 #)'Iqaq7  
assumption                                       假设，假定 gTj,I=3$?e  
at a given date                                         在某一特定时日 a
2P)@R  
attestation                                         鉴证，公证 Mt.Cj;h@^[  
attestation service                             鉴证服务 coXg]bUKo  
audit adjustment                                审计调整 JwI99I'  
audit areas                                        审计领域 71{Q#%5U~  
audit conclusion                                审计结论 $gr>Y2i  
audit effectiveness                             审计效果 
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audit efficiency                                  审计效率 m7^f%<l  
audit engagement letter                      审计业务约定书 wO]e%BTO  
audit evidence                                          审计证据 R+HX'W  
audit fee                                    审计费 kL DpZ{  
audit files                                          审计档案 Y_CYx  
audit findings                                     审计中发现的事项 k'8tcXs  
audit implementation stage                        审计实施阶段 q/@2=$]hH3  
audit mark                                        审计标识 }u;K<<h:  
audit materiality                                 审计重要性 jSjC43lh  
audit method                                     审计方法 9J/[7TzSZ  
audit objective                                         审计目标，审计目的 gvI!Ice#  
audit of financial statements                      会计报表审计，财务报表审计 p7QZn.,=u  
audit opinion                                     审计意见 9"#C%~=+  
audit period                                      被审计期间，被审计年度 .Y6v#VI  
audit plan                                          审计计划 lie,A  
audit planning                                    编制审计计划，制定审计计划，审计计划 v>keZZOs  
audit planning stage                                  审计计划阶段 Lg<h54X  
audit procedure                                审计程序 3)WfBvG  
audit programme                               审计程序表，具体审计计划 lT
C0kh  
audit report                                       审计报告 @T^FOTW  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 B@*b 9  
audit report with a qualified opinion                 有保留意见的审计报告 }U8v ~wcd  
audit report with an adverse opinion                否定意见的审计报告 DQGrXMpV0  
audit report with dual dates                      双重日期审计报告 DgT]Nty@b  
audit reporting stage                                 审计报告阶段 ]hV!lG1_  
audit responsibility                                   审计责任 7<su8*?  
audit results                                      审计结果 'I>USl3hI  
audit risk                                          审计风险 T +vo)9w  
audit sampling                                          审计抽样 Mp/l*"(  
audit sampling techniques                         审计抽样方法，审计抽样技术 *H!BThf t4  
audit strategies                                  审计策略 GST#b6S  
audit summary                                         审计总结，审计小结 b
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audit team                                         审计小组 ,ayEZ#4.m  
audit test                                    审计测试 sT;wHtU  
audit trail                                          审计轨迹 GQYR`;>  
audit work                                        审计工作 'Q=;I  
audit working paper                                 审计工作底稿 - VJx)g  
audited financial statement                        审计会计报表，已审计财务报表 e*Wk;D&  
Auditing Guidelines (the～)                      审计规范指南 1)k+v17]f5  
auditing standards                             审计准则 OKh0m_ )7  
audit-oriented working paper                          (审计)业务类工作底稿 Lf(( zk:pt  
authorisation                                     授权 ~vz%I^xW  
authorisation of transaction                       交易的授权 Z3JUYEAS  
availability                                         可获得性 1_t+lJI9j  
B P!]uJ8bi  
balance                                      余额；差额；平衡 x|m9?[ !_  
balance sheet                                    资产负债表 + ,Krq 3P  
bank                                                 银行 SVo?o|<  
bank account                                    银行账户，银行户头 /<)Vd  
bank statement                                 银行对账单 SOI=~BGd)  
barter transaction                              易货交易，以物换物交易 Qa,
=  
basis of audit                                    审计依据 !S=YM<Ad  
basis of preparation                                (会计报表的)编制基础 5QiQDQT}5  
book of account                               账目，账簿 'S3<' X  
borrowing                                         借款，贷款，借债 X.>=&~[  
branch                                              分支，分支机构，分店 |R
L#BKC`  
brought forward                                (账户余额等的)承上年，承上期，承上页 b*Y Wd3  
budget                                              预算 a U\|ZCH\]  
building                                      建筑物；大楼 S46aUkW.  
business conditions                                  业务情况，经营情况 O q$_ q  
business licence                               (企业等的)营业执照 U>lf-iI2B  
business relation                                业务关系 Dizz?O  
k\[(;9sf.  

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