[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)n~^q  
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审计词汇英汉对照 kZ[E493bV  
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A @L=xY[&{  
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ability to continue as a going concern               持续经营能力 i?A4uyYwS  
acceptability                                     可接受性，可接受程度 hof:36 <  
acceptable level of detection risk                     检查风险的可接受水平 ES(b#BlrP/  
acceptance of engagement                       接受委托 <I&X[Sqp  
accepting the engagement for the first time              首次接受委托 J3oH^  
access to asset                                         对资产的接触 -Z-|49I/mN  
according to                                     根据，依据，依照 w=rh@S]  
account balance                                账户余额 va:5pvt2&  
account for                                       对……进行会计处理，核算；解释 A]WU*GL2H  
accounting                                        会计，会计学 @tM1e<  
accounting advisory serve                        会计咨询服务 dTB^6>H  
accounting firm                                 会计师事务所 nkG1&wiX  
accounting information                      会计信息，会计资料 \{\*h/m  
accounting period                             会计期间 0%<Fc9#  
accounting policies                                   会计政策 ]KA|};>ow  
accounting professional bodies                 会计职业组织，会计职业团体 l <Tkg9  
accounting records                                   会计记录 fx_7X15  
accounting responsibility                           会计责任 \uc]+nV!o  
accounting service                             会计服务 :Z- =1b~  
accounting standards                                会计准则 P bj&l0C  
Accounting Standards for Business Enterprises       企业会计准则
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accounting system                             会计系统 kOfbO'O9  
accounting treatment                                会计处理 ~dkS-6q~Q  
accuracy                                    准确性，精确性 T[`o$j6  
additional audit procedures                      追加审计程序 ~5N0=)  
addressee                                         收件人，收信人 K63OjR>H  
Administration of State-owned Assets  (the～)     国有资产管理局 $>hPB[[  
administrative laws and regulations                 行政法规 (OLjE]9;  
adverse impact                                 不利影响，负面影响 pi*cO  
adverse opinion                                反对意见 Kyq/'9`  
advisory group                                  咨询组，顾问组 [d`J2^z}  
agency fee                                        代理费，代理费用 `WboM\u  
aggregate                                          总计，合计为…… jL 8.*pfv  
alternation of document and record                 变造文件和记录 XT9]+b8(M  
alternative audit procedures                      替代审计程序，备选审计程序 j_H9l,V  
amend                                              修改，修订 j2#RO>`,I  
amortisation                                      摊销 }R=n!Y$F  
analytical capacity                             分析能力 M2W4 RovfR  
analytical procedures                               分析性程序 1Mn=m w  
annual financial statements                        年度会计报表，年度财务报表 zVKbM3(^  
appendix                                          附录，附表 $nUhM|It  
applicable                                         适用的 p[2`H$A  
applicable laws and regulations                 适用的法规 x"9`w42\r  
application systems                                  应用系统 v-B{7 ~=#Z  
apply consistently                              一贯地执行，一贯地实施 tg_xk+x  
appropriate                                       适当的，合适的； l+HmG< P  
征用，挪用 J: vq)G\F  
appropriate authorization                          适当的授权 I<L  
appropriateness of audit evidence                    审计证据的适当性 /H/@7>
 
approval                                    批准，核准 v*iD)k:|t  
assertion                                    (会计报表上的)认定；确认 Ngi]I#Vz  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 s1.EE|h,5  
asset                                                 资产，财产  ?12[8  
asset restructuring                             资产重组 t6DgWKT6  
assignment of duties                                 职责的划分 97l
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assistant                                     助理，助理人员 "4NcszEN  
associated company                                 联属公司，联营公司 :[xF p}w{  
association                                        联合，结合；协会，社团 io%WV%1_  
assumption                                       假设，假定 X [IVK~D}z  
at a given date                                         在某一特定时日 |L[/]@|  
attestation                                         鉴证，公证 O_OgTa  
attestation service                             鉴证服务 i=T!4'Zu  
audit adjustment                                审计调整 [U'I3x,  
audit areas                                        审计领域 f8E,.$>  
audit conclusion                                审计结论 `v?XFwnV`  
audit effectiveness                             审计效果 GVR/p  
audit efficiency                                  审计效率 hGh
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audit engagement letter                      审计业务约定书 kn<IWW_t  
audit evidence                                          审计证据 eocq Hwbv  
audit fee                                    审计费 =hFIH\x  
audit files                                          审计档案 o|(Ivt7jk  
audit findings                                     审计中发现的事项 !xcLJ5^W  
audit implementation stage                        审计实施阶段 xs,,)jF(u  
audit mark                                        审计标识 \GYrPf$  
audit materiality                                 审计重要性 xKl\:}Ytp  
audit method                                     审计方法 [wOz<<  
audit objective                                         审计目标，审计目的 NH9"89]E  
audit of financial statements                      会计报表审计，财务报表审计 mO<1&{qMZ  
audit opinion                                     审计意见 %4'<0  
audit period                                      被审计期间，被审计年度 Cq8.^=}_  
audit plan                                          审计计划 =Ot|d #_  
audit planning                                    编制审计计划，制定审计计划，审计计划 xnP@h  
audit planning stage                                  审计计划阶段 F3nYMf  
audit procedure                                审计程序 MTXh-9DA  
audit programme                               审计程序表，具体审计计划 <ks+JkW_  
audit report                                       审计报告 W%@r   
audit report with a disclaimer of opinion           拒绝表示意见审计报告 v}\4/u  
audit report with a qualified opinion                 有保留意见的审计报告 {z#!3a  
audit report with an adverse opinion                否定意见的审计报告 9Xl[AVs:M  
audit report with dual dates                      双重日期审计报告 tVQq,_9C  
audit reporting stage                                 审计报告阶段 Br4[hUV/  
audit responsibility                                   审计责任 @*e5(@R  
audit results                                      审计结果 EDAtC  
audit risk                                          审计风险 W{Uz#o  
audit sampling                                          审计抽样 IC"Z.'Ph  
audit sampling techniques                         审计抽样方法，审计抽样技术
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audit strategies                                  审计策略 boS=  
audit summary                                         审计总结，审计小结 mqj]=Fq*  
audit team                                         审计小组 )iX2r {  
audit test                                    审计测试 gcF:/@:Rm  
audit trail                                          审计轨迹 ^?J3nf{  
audit work                                        审计工作 0:I[;Qt  
audit working paper                                 审计工作底稿 CiWz>HWH  
audited financial statement                        审计会计报表，已审计财务报表 e dTFk$0  
Auditing Guidelines (the～)                      审计规范指南 9$k0  
auditing standards                             审计准则 S5o,\wT  
audit-oriented working paper                          (审计)业务类工作底稿 \)$:  
authorisation                                     授权 ylm #Xa  
authorisation of transaction                       交易的授权 bT7+$^NHf  
availability                                         可获得性 ONVhB  
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balance                                      余额；差额；平衡 wKU9I[]  
balance sheet                                    资产负债表 mF:Pplf<  
bank                                                 银行 3D;?X@  
bank account                                    银行账户，银行户头 1-V"uLy@gC  
bank statement                                 银行对账单 "7q!u,u  
barter transaction                              易货交易，以物换物交易 }1 ,\*)5  
basis of audit                                    审计依据 UpaF>,kM  
basis of preparation                                (会计报表的)编制基础 `L LS|S]  
book of account                               账目，账簿 !
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borrowing                                         借款，贷款，借债 !9.k%B:  
branch                                              分支，分支机构，分店 +E^2]F7Zk  
brought forward                                (账户余额等的)承上年，承上期，承上页 q68CU~i*  
budget                                              预算 x<h|$$4S  
building                                      建筑物；大楼 oam$9 q  
business conditions                                  业务情况，经营情况 wBDHhXi0  
business licence                               (企业等的)营业执照  !2kM
  
business relation                                业务关系 5tyA{&Ao  
Xdi<V_!BC-  

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