[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 X6(s][Wn  
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审计词汇英汉对照 TXyiC S3  
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ability to continue as a going concern               持续经营能力 q{B?j%.o  
acceptability                                     可接受性，可接受程度 < FO=PM  
acceptable level of detection risk                     检查风险的可接受水平 nSBhz  
acceptance of engagement                       接受委托 |</)6r  
accepting the engagement for the first time              首次接受委托 dT?3Q;>B?  
access to asset                                         对资产的接触 Gky^S#  
according to                                     根据，依据，依照 FY^Nn  
account balance                                账户余额 nP*%N|0  
account for                                       对……进行会计处理，核算；解释 t&[<Dl/L  
accounting                                        会计，会计学 O1t$]k:  
accounting advisory serve                        会计咨询服务 "8cI]~V  
accounting firm                                 会计师事务所 v*dw'i  
accounting information                      会计信息，会计资料 to,\n"$~!  
accounting period                             会计期间 pz)>y&_o  
accounting policies                                   会计政策 ZE_  
accounting professional bodies                 会计职业组织，会计职业团体 W-&V:S{ <  
accounting records                                   会计记录 XGC\6?L~  
accounting responsibility                           会计责任 RB%y($  
accounting service                             会计服务 -<5{wQE;|  
accounting standards                                会计准则 R)\^*tkz7  
Accounting Standards for Business Enterprises       企业会计准则 g|$;jQ\_  
accounting system                             会计系统 ey4.Hj#T  
accounting treatment                                会计处理 Vr( Z;YO  
accuracy                                    准确性，精确性 J,u-)9yBA<  
additional audit procedures                      追加审计程序 Sx e
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addressee                                         收件人，收信人 (1
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Administration of State-owned Assets  (the～)     国有资产管理局 u-4@[*^T$  
administrative laws and regulations                 行政法规 EEL3~H{
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adverse impact                                 不利影响，负面影响 YC56]
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adverse opinion                                反对意见 {Y Y,{H  
advisory group                                  咨询组，顾问组 $8HiX6r  
agency fee                                        代理费，代理费用 6},[HpXRc4  
aggregate                                          总计，合计为…… 9`
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alternation of document and record                 变造文件和记录 3z2 OW@zL$  
alternative audit procedures                      替代审计程序，备选审计程序 8 p[ n>qV9  
amend                                              修改，修订 i-5,*0e6m  
amortisation                                      摊销 HDZl
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analytical capacity                             分析能力 nM b@  B  
analytical procedures                               分析性程序 j4!O,.!T  
annual financial statements                        年度会计报表，年度财务报表 7X/t2Vih
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appendix                                          附录，附表 pe+h8  
applicable                                         适用的 | C<#M<  
applicable laws and regulations                 适用的法规  +)e|>  
application systems                                  应用系统 SZHgXl3:  
apply consistently                              一贯地执行，一贯地实施 Pn[oo_)s  
appropriate                                       适当的，合适的； MsP6C)dz  
征用，挪用 ZcyGLg0I  
appropriate authorization                          适当的授权 H;=Fq+  
appropriateness of audit evidence                    审计证据的适当性 3)\fZYu)  
approval                                    批准，核准 !%('8-x%  
assertion                                    (会计报表上的)认定；确认 &s(&B>M  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 je2_.^  
asset                                                 资产，财产 lNa+NtQu   
asset restructuring                             资产重组 ]6)u$4X6$  
assignment of duties                                 职责的划分 xHJkzI  
assistant                                     助理，助理人员 ja';NIO-  
associated company                                 联属公司，联营公司 Uza '%R  
association                                        联合，结合；协会，社团 JDE_*xaUV  
assumption                                       假设，假定 <]LljTm`i  
at a given date                                         在某一特定时日 ZCPUNtO l  
attestation                                         鉴证，公证 5Q"w{ n  
attestation service                             鉴证服务 |.UY'B  
audit adjustment                                审计调整 Im/tU6ybV  
audit areas                                        审计领域 /+SLq`'u)  
audit conclusion                                审计结论 ^sLx3a  
audit effectiveness                             审计效果 .)!QsBU  
audit efficiency                                  审计效率 V<I(M<Dj  
audit engagement letter                      审计业务约定书 uy3<2L#.  
audit evidence                                          审计证据 U"p</
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audit fee                                    审计费 9T24dofkJ  
audit files                                          审计档案 4.jRTL5-oj  
audit findings                                     审计中发现的事项 Ls9NQy  
audit implementation stage                        审计实施阶段 ^Q$OzsEk  
audit mark                                        审计标识 `!HD. E[2c  
audit materiality                                 审计重要性 Q,xL8i M,  
audit method                                     审计方法 crP2jF!  
audit objective                                         审计目标，审计目的 &R_7]f+%)  
audit of financial statements                      会计报表审计，财务报表审计 >{IPt]PCn  
audit opinion                                     审计意见 \{lv~I  
audit period                                      被审计期间，被审计年度 K -rR)-rI  
audit plan                                          审计计划 Ytlzn%  
audit planning                                    编制审计计划，制定审计计划，审计计划 TD}<U8I8_  
audit planning stage                                  审计计划阶段 r8Pd}ptPU  
audit procedure                                审计程序 P) =.Du)  
audit programme                               审计程序表，具体审计计划 .w.:o2L  
audit report                                       审计报告 =79R;|5  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 \7/yWd{N$  
audit report with a qualified opinion                 有保留意见的审计报告 fq6%@M~  
audit report with an adverse opinion                否定意见的审计报告 :OY~Q3 @  
audit report with dual dates                      双重日期审计报告 2L^)k?9>g+  
audit reporting stage                                 审计报告阶段 yS\&2"o  
audit responsibility                                   审计责任 cj8cV|8@  
audit results                                      审计结果 1jl!VU6  
audit risk                                          审计风险 'RK"/ZhqE  
audit sampling                                          审计抽样 .Q*X5Fc  
audit sampling techniques                         审计抽样方法，审计抽样技术 !SQcV'  
audit strategies                                  审计策略 Mn.,?IF`K  
audit summary                                         审计总结，审计小结 ~-BF7f6C  
audit team                                         审计小组 a[O6xA%  
audit test                                    审计测试 hJ'H@L7  
audit trail                                          审计轨迹 kW g.-$pp  
audit work                                        审计工作 ?0VR2Yb${b  
audit working paper                                 审计工作底稿 LmF,en5  
audited financial statement                        审计会计报表，已审计财务报表 m.e]tTe  
Auditing Guidelines (the～)                      审计规范指南 pS w/QO9  
auditing standards                             审计准则 WVbrbs4  
audit-oriented working paper                          (审计)业务类工作底稿 7Gc{&hp*  
authorisation                                     授权 _8VP'S=  
authorisation of transaction                       交易的授权 }~XWtWbd-  
availability                                         可获得性
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balance                                      余额；差额；平衡 Nz,yd%ua  
balance sheet                                    资产负债表 *glZb;_  
bank                                                 银行 bV_nYpo  
bank account                                    银行账户，银行户头 @!#e\tx  
bank statement                                 银行对账单 I0)`tQ+  
barter transaction                              易货交易，以物换物交易 'x!\pE-  
basis of audit                                    审计依据 m|@H`=`d  
basis of preparation                                (会计报表的)编制基础 Z'JS @dV  
book of account                               账目，账簿 /8cRPB.
 
borrowing                                         借款，贷款，借债 $<^t][{  
branch                                              分支，分支机构，分店 0mY Y:?v  
brought forward                                (账户余额等的)承上年，承上期，承上页 }vd*eexA  
budget                                              预算 g7*)|FOb  
building                                      建筑物；大楼 iQwQ5m!d &  
business conditions                                  业务情况，经营情况 g{65QP  
business licence                               (企业等的)营业执照 ,fVD`RR(W?  
business relation                                业务关系 G'ykcB._  
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