[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 *{Z=)k%  
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审计词汇英汉对照 AUIp vd  
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A [9MbNJt 8~  
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Y ZuA"l Y  
ability to continue as a going concern               持续经营能力 fYh<S  
acceptability                                     可接受性，可接受程度 P46Q3EE  
acceptable level of detection risk                     检查风险的可接受水平 rQU6*f  
acceptance of engagement                       接受委托 z%lJWvaA7  
accepting the engagement for the first time              首次接受委托 $P%cdJT0  
access to asset                                         对资产的接触 )%n$_N n  
according to                                     根据，依据，依照 YB2gxZ  
account balance                                账户余额 l5KO_"hy  
account for                                       对……进行会计处理，核算；解释 E7aG&K  
accounting                                        会计，会计学 \ a (ce?C  
accounting advisory serve                        会计咨询服务 kBoQjOV`  
accounting firm                                 会计师事务所 $p$p C/:%  
accounting information                      会计信息，会计资料 x)eoz2E1  
accounting period                             会计期间 <l5m\A  
accounting policies                                   会计政策 ~mi4V  
accounting professional bodies                 会计职业组织，会计职业团体 _u~0t`f~  
accounting records                                   会计记录 <dr2 bz  
accounting responsibility                           会计责任 qE]e+S?57a  
accounting service                             会计服务 V@O)7ND  
accounting standards                                会计准则 C4|OsC7J  
Accounting Standards for Business Enterprises       企业会计准则 OIj SH~a.  
accounting system                             会计系统 ,_,*I/o>B  
accounting treatment                                会计处理 pv-c>8Wb6  
accuracy                                    准确性，精确性 e+{lf*"3  
additional audit procedures                      追加审计程序 ~{vB2  
addressee                                         收件人，收信人 J1~E*t^
  
Administration of State-owned Assets  (the～)     国有资产管理局 !=a]Awr\  
administrative laws and regulations                 行政法规 Fqgs S  
adverse impact                                 不利影响，负面影响 oDi+\0  
adverse opinion                                反对意见 `r~3Pf).4  
advisory group                                  咨询组，顾问组 BHZhdm@),  
agency fee                                        代理费，代理费用 K4YD}[  
aggregate                                          总计，合计为…… c$tX3ug6I  
alternation of document and record                 变造文件和记录 {P_7AM  
alternative audit procedures                      替代审计程序，备选审计程序 yTZo4c"  
amend                                              修改，修订 !@N?0@$/  
amortisation                                      摊销 |5X[/Q*K`W  
analytical capacity                             分析能力 $AE5n>ZD$  
analytical procedures                               分析性程序 cY kb3(  
annual financial statements                        年度会计报表，年度财务报表 (}.MB3`#C  
appendix                                          附录，附表 W g6H~x  
applicable                                         适用的 $gD8[NAIx=  
applicable laws and regulations                 适用的法规 /S1/ZI  
application systems                                  应用系统 dl6U]v=  
apply consistently                              一贯地执行，一贯地实施 .kPNWNrw  
appropriate                                       适当的，合适的； jC{KI!kPt  
征用，挪用 ,-8-Y>[  
appropriate authorization                          适当的授权 }*xjO/Ey  
appropriateness of audit evidence                    审计证据的适当性 ~T-uk  
approval                                    批准，核准 TB+k[UxB  
assertion                                    (会计报表上的)认定；确认 0.w7S6v|&  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 \]5I atli  
asset                                                 资产，财产 $j<KXR  
asset restructuring                             资产重组 yRXWd*9  
assignment of duties                                 职责的划分 .8!\6=iJB  
assistant                                     助理，助理人员 v~x4Y,m%  
associated company                                 联属公司，联营公司 9!W$S[ABRB  
association                                        联合，结合；协会，社团 |('o g*
$  
assumption                                       假设，假定 g,]m8%GHE  
at a given date                                         在某一特定时日 HK~SD:d  
attestation                                         鉴证，公证 bE'{zU}o  
attestation service                             鉴证服务 GQ7uxdqWBQ  
audit adjustment                                审计调整 @p WN5VL  
audit areas                                        审计领域 ?6
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audit conclusion                                审计结论 *vuI'EbM  
audit effectiveness                             审计效果 m|{^T/kIbQ  
audit efficiency                                  审计效率 ,qv\Y]  
audit engagement letter                      审计业务约定书 rqqd} kA  
audit evidence                                          审计证据 3]mprX'  
audit fee                                    审计费 X~D[CwA|`  
audit files                                          审计档案 bp=r]nO  
audit findings                                     审计中发现的事项 QDJ "X  
audit implementation stage                        审计实施阶段 vIOGDI>  
audit mark                                        审计标识 -n"wXOx3  
audit materiality                                 审计重要性 1Kk6nUI N  
audit method                                     审计方法 c$7~EP  
audit objective                                         审计目标，审计目的 OoH-E.lp  
audit of financial statements                      会计报表审计，财务报表审计 H${LF.8  
audit opinion                                     审计意见 -$[&{.B.  
audit period                                      被审计期间，被审计年度 111A e*U  
audit plan                                          审计计划 H)7v$A,5%  
audit planning                                    编制审计计划，制定审计计划，审计计划 2HN*j~>i~  
audit planning stage                                  审计计划阶段 6WGg_x?3  
audit procedure                                审计程序 PE4 L7  
audit programme                               审计程序表，具体审计计划 L-D4>+  
audit report                                       审计报告 :,Y
1#_\
 
audit report with a disclaimer of opinion           拒绝表示意见审计报告 D_
czUM  
audit report with a qualified opinion                 有保留意见的审计报告 5}ftiy[Yc  
audit report with an adverse opinion                否定意见的审计报告 x "NQatdq  
audit report with dual dates                      双重日期审计报告 3c3;8
h$k  
audit reporting stage                                 审计报告阶段 d9;&Y?fp  
audit responsibility                                   审计责任 c:7F 2+p  
audit results                                      审计结果 nv@z;#&  
audit risk                                          审计风险 N\g=9o|Q  
audit sampling                                          审计抽样 rD SYR\cg  
audit sampling techniques                         审计抽样方法，审计抽样技术 T[k$[  
audit strategies                                  审计策略 il@>b  
audit summary                                         审计总结，审计小结 <;PKec  
audit team                                         审计小组 ckA\{v  
audit test                                    审计测试 7`;sX?R
 
audit trail                                          审计轨迹 5 k3m"*  
audit work                                        审计工作 gI;"PkN  
audit working paper                                 审计工作底稿 $a*7Q~4  
audited financial statement                        审计会计报表，已审计财务报表 u5k{.&  
Auditing Guidelines (the～)                      审计规范指南 j2_j5Hgo  
auditing standards                             审计准则 Rq5'=L  
audit-oriented working paper                          (审计)业务类工作底稿 - GPJ,S V>  
authorisation                                     授权 iiIns.V  
authorisation of transaction                       交易的授权 8e*skL  
availability                                         可获得性 {&IB[Y6  
B #[{{&sN  
balance                                      余额；差额；平衡 %(/E `  
balance sheet                                    资产负债表 ^ WO3,  
bank                                                 银行 Y_:jc{?  
bank account                                    银行账户，银行户头 .c+U=bV-  
bank statement                                 银行对账单 },l i'r#p  
barter transaction                              易货交易，以物换物交易 ]wU/yc)e  
basis of audit                                    审计依据 BA2"GJvfIA  
basis of preparation                                (会计报表的)编制基础 HdqB B
  
book of account                               账目，账簿 :.e'?a  
borrowing                                         借款，贷款，借债 1\m,8i+gU  
branch                                              分支，分支机构，分店 Mu[lk=jC  
brought forward                                (账户余额等的)承上年，承上期，承上页 ;kk[x8
$  
budget                                              预算 w8:[w  
building                                      建筑物；大楼 (6ga*5 <  
business conditions                                  业务情况，经营情况 OlRXgJ  
business licence                               (企业等的)营业执照 `5?0yXK  
business relation                                业务关系 r
C^5Z  
H@1'El\9  

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