[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 9,=3D2x&  
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审计词汇英汉对照 WbC|2!
 
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ability to continue as a going concern               持续经营能力 #?.Yc%5B  
acceptability                                     可接受性，可接受程度  $wUFHEl  
acceptable level of detection risk                     检查风险的可接受水平 <U`lh
 
acceptance of engagement                       接受委托 tj

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accepting the engagement for the first time              首次接受委托 %7 h_D  
access to asset                                         对资产的接触 )O~LXK=b  
according to                                     根据，依据，依照 (y%}].[bB
 
account balance                                账户余额 {aP5Mem  
account for                                       对……进行会计处理，核算；解释 IBWUXG;  
accounting                                        会计，会计学 >oi`%V  
accounting advisory serve                        会计咨询服务 {Y-<#U~iH  
accounting firm                                 会计师事务所 o %s
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accounting information                      会计信息，会计资料 XL>v$7`#  
accounting period                             会计期间 $6.CN#  
accounting policies                                   会计政策 wjW>#DE  
accounting professional bodies                 会计职业组织，会计职业团体 pUx~  
accounting records                                   会计记录 bI.LE/yk  
accounting responsibility                           会计责任 %cMX]
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accounting service                             会计服务 +@[T0cXp  
accounting standards                                会计准则 ?#"rI6  
Accounting Standards for Business Enterprises       企业会计准则 3 /V&PDC*'  
accounting system                             会计系统 T!e]=  
accounting treatment                                会计处理 n;8[WR)  
accuracy                                    准确性，精确性 <a7y]Py  
additional audit procedures                      追加审计程序 @~%R%Vu  
addressee                                         收件人，收信人 OcQ>01
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Administration of State-owned Assets  (the～)     国有资产管理局 ei)ljvvmHP  
administrative laws and regulations                 行政法规 R=P=?U.  
adverse impact                                 不利影响，负面影响 tcyami6D4  
adverse opinion                                反对意见 uu L
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advisory group                                  咨询组，顾问组 NfizX!w&  
agency fee                                        代理费，代理费用 3wK{?  
aggregate                                          总计，合计为…… <6g{vNA  
alternation of document and record                 变造文件和记录 o-\ K]  
alternative audit procedures                      替代审计程序，备选审计程序 wYy= Tl-N  
amend                                              修改，修订 x`K<z J  
amortisation                                      摊销 heJI5t,  
analytical capacity                             分析能力 V(Ll]g/T_;  
analytical procedures                               分析性程序 rC.z772y%  
annual financial statements                        年度会计报表，年度财务报表 zu}oeAQc$  
appendix                                          附录，附表 ! iuD mL  
applicable                                         适用的 b
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applicable laws and regulations                 适用的法规 (c;F%m|  
application systems                                  应用系统 9I>qD  
apply consistently                              一贯地执行，一贯地实施 _$%.F|:  
appropriate                                       适当的，合适的； N>##}i  
征用，挪用 ZGgKCCt  
appropriate authorization                          适当的授权 Z18T<e  
appropriateness of audit evidence                    审计证据的适当性 6L[Yn?;  
approval                                    批准，核准 NrH2U Jm  
assertion                                    (会计报表上的)认定；确认 ?145^ w  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 5
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asset                                                 资产，财产 94 58.!3  
asset restructuring                             资产重组 [4L[.N@  
assignment of duties                                 职责的划分 F N6GV  
assistant                                     助理，助理人员 CY~]lQ  
associated company                                 联属公司，联营公司 &nkYJi(!  
association                                        联合，结合；协会，社团 .CGPG,\2  
assumption                                       假设，假定 Nn<TPT[,  
at a given date                                         在某一特定时日 _b8&$\
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attestation                                         鉴证，公证 \6o%gpUkD  
attestation service                             鉴证服务 iJ n<  
audit adjustment                                审计调整 |#9Nu9ak  
audit areas                                        审计领域 D^
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audit conclusion                                审计结论 n{sF'n</  
audit effectiveness                             审计效果 <QbD ;(%  
audit efficiency                                  审计效率 2noKy}q  
audit engagement letter                      审计业务约定书 MH@=Qqx#=t  
audit evidence                                          审计证据 q6DuLFatc*  
audit fee                                    审计费 T-e'r  
audit files                                          审计档案 nmIos]B  
audit findings                                     审计中发现的事项 6.%M:j00E  
audit implementation stage                        审计实施阶段 vN#?>aL  
audit mark                                        审计标识 3!E*h0$}  
audit materiality                                 审计重要性 (jb9Uk_t  
audit method                                     审计方法 ~D# -i >Z  
audit objective                                         审计目标，审计目的 mQEE?/xX;  
audit of financial statements                      会计报表审计，财务报表审计 FYPv:k  
audit opinion                                     审计意见 /)RyRS8c  
audit period                                      被审计期间，被审计年度 .j"iJ/  
audit plan                                          审计计划 )!SA]>-  
audit planning                                    编制审计计划，制定审计计划，审计计划 @qj4rt"  
audit planning stage                                  审计计划阶段 '}#=I 9=ss  
audit procedure                                审计程序 ; kP
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audit programme                               审计程序表，具体审计计划 OpFe=1Q  
audit report                                       审计报告 [7x,&  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ..jc^'L  
audit report with a qualified opinion                 有保留意见的审计报告 j9Qd 45  
audit report with an adverse opinion                否定意见的审计报告 m?3!   
audit report with dual dates                      双重日期审计报告 qTc-Z5  
audit reporting stage                                 审计报告阶段 e4:,W+g,9  
audit responsibility                                   审计责任 wUb5[m  
audit results                                      审计结果 UuXq+HYR  
audit risk                                          审计风险 dy/\>hu  
audit sampling                                          审计抽样 |2RoDW  
audit sampling techniques                         审计抽样方法，审计抽样技术 \j C[|LM&  
audit strategies                                  审计策略 SURbH;[  
audit summary                                         审计总结，审计小结 xvo""R/g8  
audit team                                         审计小组 \S#Mc  
audit test                                    审计测试 O^|:q  
audit trail                                          审计轨迹
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audit work                                        审计工作 a,eR'L<"*-  
audit working paper                                 审计工作底稿 `^FAD   
audited financial statement                        审计会计报表，已审计财务报表 GD(gm,,)  
Auditing Guidelines (the～)                      审计规范指南 2@7f^be  
auditing standards                             审计准则 =VA5!-6<Uq  
audit-oriented working paper                          (审计)业务类工作底稿 pO]{Y?X:  
authorisation                                     授权 iczJXA+  
authorisation of transaction                       交易的授权 i'XW)n  
availability                                         可获得性 @4sEHk 3  
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balance                                      余额；差额；平衡 Q\H1=8  
balance sheet                                    资产负债表 ;MSdTHN"  
bank                                                 银行 +]?/c>M  
bank account                                    银行账户，银行户头 W`^euBr7R>  
bank statement                                 银行对账单 j&
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barter transaction                              易货交易，以物换物交易 YdgDMd-1  
basis of audit                                    审计依据 ,orq&#*Wd  
basis of preparation                                (会计报表的)编制基础 !+bLhW`  
book of account                               账目，账簿 $a /jfpV  
borrowing                                         借款，贷款，借债 D,$!.5OA  
branch                                              分支，分支机构，分店 op!ft/Yyb  
brought forward                                (账户余额等的)承上年，承上期，承上页 dP[vXhc  
budget                                              预算 R0yPmh,{  
building                                      建筑物；大楼 *\gS 2[S  
business conditions                                  业务情况，经营情况 CdBsd  
business licence                               (企业等的)营业执照 [Eq7!_3  
business relation                                业务关系 SynL%Y9)|,  
aC!e#(q  

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