[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 <R$|J|  
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审计词汇英汉对照 5;*C0m2%i  
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ability to continue as a going concern               持续经营能力 ObUQB
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acceptability                                     可接受性，可接受程度 Q2o:wXvj  
acceptable level of detection risk                     检查风险的可接受水平 B(5g&+{Lq~  
acceptance of engagement                       接受委托 `:&{/|uP7  
accepting the engagement for the first time              首次接受委托 ?.H*!u+9>  
access to asset                                         对资产的接触 [F$3mzx  
according to                                     根据，依据，依照 >JhQ=j  
account balance                                账户余额 5sH ee,  
account for                                       对……进行会计处理，核算；解释 ]z,?
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accounting                                        会计，会计学 C*$/J\6xy  
accounting advisory serve                        会计咨询服务 >8##~ZuF+
 
accounting firm                                 会计师事务所 cVMTT]cj1  
accounting information                      会计信息，会计资料 )Z#7%,o  
accounting period                             会计期间 0;9LIL5  
accounting policies                                   会计政策 Hs9uDGWp  
accounting professional bodies                 会计职业组织，会计职业团体 MD,-<X)Qy  
accounting records                                   会计记录 /"U<0jot  
accounting responsibility                           会计责任 TL
5bX+  
accounting service                             会计服务 S/4kfsN  
accounting standards                                会计准则 5BZ5Gl3
 
Accounting Standards for Business Enterprises       企业会计准则 &1&*(oi]X  
accounting system                             会计系统 '#fj)  
accounting treatment                                会计处理 udB}`<Q  
accuracy                                    准确性，精确性 n~h%K7 c  
additional audit procedures                      追加审计程序 5R4 dN=L*1  
addressee                                         收件人，收信人
86i =N_  
Administration of State-owned Assets  (the～)     国有资产管理局 g!8-yri  
administrative laws and regulations                 行政法规 A6d+RAx  
adverse impact                                 不利影响，负面影响 JGtd
bD?Fw  
adverse opinion                                反对意见 u=4Rn  
advisory group                                  咨询组，顾问组 U*Q$:%72vO  
agency fee                                        代理费，代理费用 m{g{"=}YR  
aggregate                                          总计，合计为…… y~\z_') <>  
alternation of document and record                 变造文件和记录 nm)F tX|A  
alternative audit procedures                      替代审计程序，备选审计程序 jH8F^KJM[  
amend                                              修改，修订 o{
qbbJBC  
amortisation                                      摊销 ojaZC,}  
analytical capacity                             分析能力 }\@*A1*X2  
analytical procedures                               分析性程序 ms?
h/*E<H  
annual financial statements                        年度会计报表，年度财务报表 p(v.sP4w  
appendix                                          附录，附表 lr1i DwZV  
applicable                                         适用的 30<^0J.1  
applicable laws and regulations                 适用的法规 |Bjb  
application systems                                  应用系统 *+ 7#z;
  
apply consistently                              一贯地执行，一贯地实施 @c/~qP4  
appropriate                                       适当的，合适的； 6|zA,-=  
征用，挪用 <v\
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appropriate authorization                          适当的授权 milU,!7J  
appropriateness of audit evidence                    审计证据的适当性 .e6:/x~p*  
approval                                    批准，核准 c9Cp!.#*E  
assertion                                    (会计报表上的)认定；确认 }&=C*5JN  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 PKP(:3|  
asset                                                 资产，财产 bNXT*HOZb3  
asset restructuring                             资产重组 qZ4DO*%b3  
assignment of duties                                 职责的划分 m^wYRA.  
assistant                                     助理，助理人员 aJu b("  
associated company                                 联属公司，联营公司 Eq|_>f@@8  
association                                        联合，结合；协会，社团 Z@1r s#  
assumption                                       假设，假定 9N9;EY-U  
at a given date                                         在某一特定时日 LB>!%Vx  
attestation                                         鉴证，公证 ?xy~N?N  
attestation service                             鉴证服务 q|S }5  
audit adjustment                                审计调整 G,J$lTX  
audit areas                                        审计领域 6`4=!ZfI  
audit conclusion                                审计结论 $ ED<:[3N  
audit effectiveness                             审计效果 HxkhlNB  
audit efficiency                                  审计效率 FsD}Nk=m~  
audit engagement letter                      审计业务约定书 5@i/4%S  
audit evidence                                          审计证据 ]g:VvTJ;?  
audit fee                                    审计费 GSypdEBj+w  
audit files                                          审计档案 U:_&aY_  
audit findings                                     审计中发现的事项 / JlUqC  
audit implementation stage                        审计实施阶段 V97Eb>@  
audit mark                                        审计标识 =x=#Etj|  
audit materiality                                 审计重要性 8NpQ"0 X  
audit method                                     审计方法 */6PkNq  
audit objective                                         审计目标，审计目的  MgA6/k  
audit of financial statements                      会计报表审计，财务报表审计 4\t9(_  
audit opinion                                     审计意见 (}'0K?  
audit period                                      被审计期间，被审计年度 pZXva9bE  
audit plan                                          审计计划 cd\0  
audit planning                                    编制审计计划，制定审计计划，审计计划 MwiT1sB~  
audit planning stage                                  审计计划阶段 0rF{"HM~  
audit procedure                                审计程序 H1+
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audit programme                               审计程序表，具体审计计划 GQq2;%RrF  
audit report                                       审计报告 }y'KS:Jb  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 euQ
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audit report with a qualified opinion                 有保留意见的审计报告 ] OR]  
audit report with an adverse opinion                否定意见的审计报告 z1s9[5  
audit report with dual dates                      双重日期审计报告 !tN]OQ)'  
audit reporting stage                                 审计报告阶段 L~~;i'J  
audit responsibility                                   审计责任 wF }/7b54  
audit results                                      审计结果 kZfO`BVL  
audit risk                                          审计风险 [5>0om5  
audit sampling                                          审计抽样 `*N2x\+X  
audit sampling techniques                         审计抽样方法，审计抽样技术 ZVViu4]?y  
audit strategies                                  审计策略 DT;Hr4Z8^"  
audit summary                                         审计总结，审计小结 ,myl9s  
audit team                                         审计小组 uS3J^=>@(a  
audit test                                    审计测试 Nn+le
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audit trail                                          审计轨迹 #VtlXr>G  
audit work                                        审计工作 O]`CSTv'_  
audit working paper                                 审计工作底稿 "J$vt`  
audited financial statement                        审计会计报表，已审计财务报表 )0YMi!&j`  
Auditing Guidelines (the～)                      审计规范指南 AS~O*(po  
auditing standards                             审计准则 I
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audit-oriented working paper                          (审计)业务类工作底稿 FK0nQ{uB"  
authorisation                                     授权 `O-$qT,_  
authorisation of transaction                       交易的授权 5yuR[VU  
availability                                         可获得性 hK?uGt d?  
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balance                                      余额；差额；平衡 Gw$U0HA[,  
balance sheet                                    资产负债表 [ q22?kT  
bank                                                 银行 \ c9EE-  
bank account                                    银行账户，银行户头 &?v^ xAr?B  
bank statement                                 银行对账单 Y ~xcJH  
barter transaction                              易货交易，以物换物交易 uee2 WGD  
basis of audit                                    审计依据 S+7>Y? B!  
basis of preparation                                (会计报表的)编制基础 UJ2Tj
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book of account                               账目，账簿 nz~3o
  
borrowing                                         借款，贷款，借债 ',v -&1R  
branch                                              分支，分支机构，分店 ?FxxH*>"  
brought forward                                (账户余额等的)承上年，承上期，承上页 *ix&"|h  
budget                                              预算 |s+y]3-_  
building                                      建筑物；大楼 {O[a+r.n  
business conditions                                  业务情况，经营情况 8W9kd"=U  
business licence                               (企业等的)营业执照 y>UM~E  
business relation                                业务关系 Quqts(Q)+  
^3^n|T7le  

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