[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 :DQHb"(  
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审计词汇英汉对照 O"_FfwO a  
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ability to continue as a going concern               持续经营能力 ?%B%[u  
acceptability                                     可接受性，可接受程度 " c}pY^(  
acceptable level of detection risk                     检查风险的可接受水平 -F@Rpfrj_#  
acceptance of engagement                       接受委托 > : \lDz  
accepting the engagement for the first time              首次接受委托 zj"J~s;?  
access to asset                                         对资产的接触 9C3q4.$D  
according to                                     根据，依据，依照 >8oRO  
account balance                                账户余额 C$ nT&06o  
account for                                       对……进行会计处理，核算；解释 ~Ui<y=d  
accounting                                        会计，会计学 9cX ~
 
accounting advisory serve                        会计咨询服务 Cc/?-0a2!  
accounting firm                                 会计师事务所
4k<4 =E  
accounting information                      会计信息，会计资料 rp.JYz,  
accounting period                             会计期间 gmy_ZV U'  
accounting policies                                   会计政策 ;R 'OdQ$o  
accounting professional bodies                 会计职业组织，会计职业团体
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accounting records                                   会计记录 H2|&  
accounting responsibility                           会计责任 q"`1cFD  
accounting service                             会计服务 h#'(UZ  
accounting standards                                会计准则 q_']i6  
Accounting Standards for Business Enterprises       企业会计准则 W UDQb5k  
accounting system                             会计系统 )m \}ITf  
accounting treatment                                会计处理 >*B/Wy  
accuracy                                    准确性，精确性 jZ7#xRt5w  
additional audit procedures                      追加审计程序 RY&Wv kjh  
addressee                                         收件人，收信人 C]\r~f  
Administration of State-owned Assets  (the～)     国有资产管理局 BTgL:  
administrative laws and regulations                 行政法规 |j<b?  
adverse impact                                 不利影响，负面影响 E(>RmPP=7  
adverse opinion                                反对意见 ub0]nov  
advisory group                                  咨询组，顾问组 #&5m=q$EI  
agency fee                                        代理费，代理费用 (X QgOR#  
aggregate                                          总计，合计为…… =H3 JRRS  
alternation of document and record                 变造文件和记录 N-4Ld C  
alternative audit procedures                      替代审计程序，备选审计程序 D />REC^
 
amend                                              修改，修订 x]XhWScr'  
amortisation                                      摊销 thl{IU  
analytical capacity                             分析能力 lmo>z'<  
analytical procedures                               分析性程序  s>76?Q:i  
annual financial statements                        年度会计报表，年度财务报表 fp|b@  
appendix                                          附录，附表 v
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applicable                                         适用的 $xa #+  
applicable laws and regulations                 适用的法规 ?&pjP,a  
application systems                                  应用系统 ]?/[& PP,  
apply consistently                              一贯地执行，一贯地实施 #ZeZs31  
appropriate                                       适当的，合适的； b~y1'|}g  
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appropriate authorization                          适当的授权 bJmVq%>;  
appropriateness of audit evidence                    审计证据的适当性 !2>gC"$nv  
approval                                    批准，核准 _t'Kj\  
assertion                                    (会计报表上的)认定；确认 n!~{4 uUW  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 yf2U-s  
asset                                                 资产，财产 CJ%bBL'.  
asset restructuring                             资产重组 \[%[`m  
assignment of duties                                 职责的划分 1 nIb/nY  
assistant                                     助理，助理人员 K%1'zSAyK  
associated company                                 联属公司，联营公司 aM,>LKNbQ  
association                                        联合，结合；协会，社团 oJvF)d@gU  
assumption                                       假设，假定 & 2& K9R  
at a given date                                         在某一特定时日 GL(R9Y  
attestation                                         鉴证，公证 (|Y[
5O)  
attestation service                             鉴证服务 (S&X??jfB5  
audit adjustment                                审计调整 QA+qFP  
audit areas                                        审计领域 ?tQ UZO  
audit conclusion                                审计结论 TGY^,H>J  
audit effectiveness                             审计效果 s>9w+|6Ji  
audit efficiency                                  审计效率 ^ RU"v>  
audit engagement letter                      审计业务约定书 
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audit evidence                                          审计证据 OAEJ?ik  
audit fee                                    审计费 H :}|UW  
audit files                                          审计档案 #E3Y; b%v  
audit findings                                     审计中发现的事项 <2HI. @^  
audit implementation stage                        审计实施阶段 G sm5L<rx  
audit mark                                        审计标识 lGwX.cA!'  
audit materiality                                 审计重要性 24}r;=U  
audit method                                     审计方法 wwF]+w%lOw  
audit objective                                         审计目标，审计目的 GE\@mu *pO  
audit of financial statements                      会计报表审计，财务报表审计 o6P)IZ1  
audit opinion                                     审计意见 vClD)Ar  
audit period                                      被审计期间，被审计年度 JVD#wwic  
audit plan                                          审计计划 & ;ie+/B  
audit planning                                    编制审计计划，制定审计计划，审计计划 Qb!9QlW  
audit planning stage                                  审计计划阶段 ]6v6&YV  
audit procedure                                审计程序 ~Yv"
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audit programme                               审计程序表，具体审计计划 nsqc^ K^  
audit report                                       审计报告 |
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 5 S$*YRp  
audit report with a qualified opinion                 有保留意见的审计报告 n9B1NM5 \  
audit report with an adverse opinion                否定意见的审计报告 N1jj\.nB  
audit report with dual dates                      双重日期审计报告 FZ D C?  
audit reporting stage                                 审计报告阶段 40<ifz[7  
audit responsibility                                   审计责任 MoIVval/  
audit results                                      审计结果 Y.Na9&-(  
audit risk                                          审计风险 Q+*o-  
audit sampling                                          审计抽样 9He>F7J:p'  
audit sampling techniques                         审计抽样方法，审计抽样技术
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audit strategies                                  审计策略 X!2/cgU7  
audit summary                                         审计总结，审计小结 \
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audit team                                         审计小组 zHw[`"[  
audit test                                    审计测试 1tHTjEG4^3  
audit trail                                          审计轨迹 A_6b 4T  
audit work                                        审计工作 yHT8I  
audit working paper                                 审计工作底稿 -z)I;R  
audited financial statement                        审计会计报表，已审计财务报表 /m%i"kki  
Auditing Guidelines (the～)                      审计规范指南 ~Aq;g$IJZ  
auditing standards                             审计准则 ,~w)~fMb8  
audit-oriented working paper                          (审计)业务类工作底稿 Lj6$?(x}  
authorisation                                     授权 & ok2Xw  
authorisation of transaction                       交易的授权 `So*\#\T  
availability                                         可获得性 JeU|e$I4>  
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balance                                      余额；差额；平衡 UbE*x2N  
balance sheet                                    资产负债表 x>m_ v  
bank                                                 银行 #lRkp.e  
bank account                                    银行账户，银行户头 rIR~YMv!  
bank statement                                 银行对账单 j4$XAq~W  
barter transaction                              易货交易，以物换物交易 sq
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basis of audit                                    审计依据 N>giFj[dD  
basis of preparation                                (会计报表的)编制基础 
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book of account                               账目，账簿 D|} y{~  
borrowing                                         借款，贷款，借债 Rb\M63q  
branch                                              分支，分支机构，分店 kaQn '5  
brought forward                                (账户余额等的)承上年，承上期，承上页 %?1k}(qUeY  
budget                                              预算 rwGY)9|  
building                                      建筑物；大楼 y((I2g1rv  
business conditions                                  业务情况，经营情况 P#-Ye<V~J(  
business licence                               (企业等的)营业执照 {SVd='!V  
business relation                                业务关系 (E )@@p7,:  
P#]%C  

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