[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
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审计词汇英汉对照 fnZ?YzLI  
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ability to continue as a going concern               持续经营能力 j.O+e|kxU  
acceptability                                     可接受性，可接受程度 7^<{aE:  
acceptable level of detection risk                     检查风险的可接受水平 mR3-+dB/  
acceptance of engagement                       接受委托 =4_Er{AT  
accepting the engagement for the first time              首次接受委托 H$44,8,m  
access to asset                                         对资产的接触 vp2s)W8W  
according to                                     根据，依据，依照 Uz$.sa  
account balance                                账户余额 C(!A% >  
account for                                       对……进行会计处理，核算；解释 nA4PY]  
accounting                                        会计，会计学 {,Z-GJ  
accounting advisory serve                        会计咨询服务 (J I[y"2  
accounting firm                                 会计师事务所 <l!{j?Kx  
accounting information                      会计信息，会计资料 3z~d
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accounting period                             会计期间 <4%cKW0  
accounting policies                                   会计政策 :ND e<6?u  
accounting professional bodies                 会计职业组织，会计职业团体 ic=tVs  
accounting records                                   会计记录 rjWn>M  
accounting responsibility                           会计责任 {[:]}m(c  
accounting service                             会计服务 I:=rwnd  
accounting standards                                会计准则 HY>zgf,0  
Accounting Standards for Business Enterprises       企业会计准则 5h7M3s  
accounting system                             会计系统 AU3
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accounting treatment                                会计处理 f3oGB*5>  
accuracy                                    准确性，精确性 8D:0Vhx\I  
additional audit procedures                      追加审计程序 j[Z<|Da  
addressee                                         收件人，收信人 `&w{-om\  
Administration of State-owned Assets  (the～)     国有资产管理局 P,W(9&KM  
administrative laws and regulations                 行政法规 Zp qb0ro  
adverse impact                                 不利影响，负面影响 H7?Sd(U  
adverse opinion                                反对意见 e754g(|>b  
advisory group                                  咨询组，顾问组 >j6"\1E+Dz  
agency fee                                        代理费，代理费用 k
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aggregate                                          总计，合计为…… HD!2|b~@
 
alternation of document and record                 变造文件和记录 /Dj-@7.C/  
alternative audit procedures                      替代审计程序，备选审计程序 5v_vv'~  
amend                                              修改，修订 7N4)T'B  
amortisation                                      摊销 Z3q
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analytical capacity                             分析能力 H{U(Rt]
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analytical procedures                               分析性程序 ?, m_q+  
annual financial statements                        年度会计报表，年度财务报表 )l6(ss!J  
appendix                                          附录，附表 @O9 wit.  
applicable                                         适用的 }/J<#}t  
applicable laws and regulations                 适用的法规 Y{D?
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application systems                                  应用系统 U>0~/o  
apply consistently                              一贯地执行，一贯地实施 U%V4@iz~\m  
appropriate                                       适当的，合适的； c Ta$t :K@  
征用，挪用 Lu5lpeSQ  
appropriate authorization                          适当的授权 %pj T?G7  
appropriateness of audit evidence                    审计证据的适当性 ?X^.2+]*&  
approval                                    批准，核准 T o$D[-  
assertion                                    (会计报表上的)认定；确认 JsK_q9]$e  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 c0f8*O4i  
asset                                                 资产，财产 (MzThGJK_  
asset restructuring                             资产重组 9r=yfc!cS  
assignment of duties                                 职责的划分 vB Vg/  
assistant                                     助理，助理人员 pv"QgH  
associated company                                 联属公司，联营公司 apwA  
association                                        联合，结合；协会，社团 1TlMB  
assumption                                       假设，假定 %G/(7l[W  
at a given date                                         在某一特定时日 $Y?[[>u  
attestation                                         鉴证，公证 [pX cKN  
attestation service                             鉴证服务 ,u S)N6'b6  
audit adjustment                                审计调整 (q}{;  
audit areas                                        审计领域 zT+ "Z(oz,  
audit conclusion                                审计结论 l&{+3aC:  
audit effectiveness                             审计效果 'b:UafV  
audit efficiency                                  审计效率 ;MH_pE/m  
audit engagement letter                      审计业务约定书 ~9Cw5rwH<;  
audit evidence                                          审计证据 d$B+xW  
audit fee                                    审计费 &xE+PfX  
audit files                                          审计档案 lXi
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audit findings                                     审计中发现的事项 -'rb+<v  
audit implementation stage                        审计实施阶段 7bL48W<QD  
audit mark                                        审计标识 XM~eocn  
audit materiality                                 审计重要性 /[+qw%>  
audit method                                     审计方法 3U4h>T@s|  
audit objective                                         审计目标，审计目的 (nAg ~i  
audit of financial statements                      会计报表审计，财务报表审计 oD3Q{e  
audit opinion                                     审计意见 xp%LXxj  
audit period                                      被审计期间，被审计年度 jhB+ ]  
audit plan                                          审计计划 0,1)Sg*  
audit planning                                    编制审计计划，制定审计计划，审计计划 @r]1;KG  
audit planning stage                                  审计计划阶段 S9{&.[O  
audit procedure                                审计程序 WQBpU?O  
audit programme                               审计程序表，具体审计计划 {) wl`mw3  
audit report                                       审计报告 mk[<=k~  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 i?n#ge  
audit report with a qualified opinion                 有保留意见的审计报告 Gdv{SCV  
audit report with an adverse opinion                否定意见的审计报告 qdxDR 2]U  
audit report with dual dates                      双重日期审计报告 oH1]-Nl$  
audit reporting stage                                 审计报告阶段 JlE b  
audit responsibility                                   审计责任 :u|F >e  
audit results                                      审计结果 C j:  
audit risk                                          审计风险 17[vq!x6  
audit sampling                                          审计抽样 -?1ed|I8  
audit sampling techniques                         审计抽样方法，审计抽样技术 Rf TG 5E)  
audit strategies                                  审计策略 UQO?hZ!y/.  
audit summary                                         审计总结，审计小结 Voo_ ?  
audit team                                         审计小组 3Gt@Fo=  
audit test                                    审计测试 +^3 *Y"6Z  
audit trail                                          审计轨迹 b|u,[jEB  
audit work                                        审计工作 ,B$e'KQ  
audit working paper                                 审计工作底稿 fKNDl\SD  
audited financial statement                        审计会计报表，已审计财务报表 ]~7xq)28  
Auditing Guidelines (the～)                      审计规范指南 r<pt_Cd  
auditing standards                             审计准则 q(Zu;ecBN  
audit-oriented working paper                          (审计)业务类工作底稿 G\#dMCk?  
authorisation                                     授权 +t}<e(  
authorisation of transaction                       交易的授权 b X4]/4%  
availability                                         可获得性 `3L?x8g  
B ^3ysY24Q  
balance                                      余额；差额；平衡 Hr/Q?7g  
balance sheet                                    资产负债表 B+lnxr0t  
bank                                                 银行 G$1gk^G's  
bank account                                    银行账户，银行户头 -z'6.IcO  
bank statement                                 银行对账单 LEA^o"NW.  
barter transaction                              易货交易，以物换物交易 k@Bn}r
 
basis of audit                                    审计依据 p Xf5/u8&  
basis of preparation                                (会计报表的)编制基础 QA#Jx  
book of account                               账目，账簿 UB7C

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borrowing                                         借款，贷款，借债 M[6WcH0/T  
branch                                              分支，分支机构，分店 (5>IF,}!L  
brought forward                                (账户余额等的)承上年，承上期，承上页 !CLL{\F  
budget                                              预算 D` NQEt"(  
building                                      建筑物；大楼 *wV`7\@  
business conditions                                  业务情况，经营情况 /,3:<I  
business licence                               (企业等的)营业执照 .`+N+B(4  
business relation                                业务关系 .1h1J   
rQ&F Gb  

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