[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 NCk-[I?R  
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审计词汇英汉对照 ' #K@%P  
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A KGJSGvo+y  
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ability to continue as a going concern               持续经营能力 ;W{z"L;nX  
acceptability                                     可接受性，可接受程度 X0j\nXk  
acceptable level of detection risk                     检查风险的可接受水平 ( %7V  
acceptance of engagement                       接受委托 rRevyT
s  
accepting the engagement for the first time              首次接受委托 vJ0v6\  
access to asset                                         对资产的接触 0j$=KA  
according to                                     根据，依据，依照 ]:f.="  
account balance                                账户余额 $@VJ@JAe  
account for                                       对……进行会计处理，核算；解释 fS}Eu4Xe  
accounting                                        会计，会计学 Uv59 XF$  
accounting advisory serve                        会计咨询服务
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accounting firm                                 会计师事务所 @6ckB (  
accounting information                      会计信息，会计资料 R V#w0 r  
accounting period                             会计期间 HP*)^`6X  
accounting policies                                   会计政策 0-p^oA  
accounting professional bodies                 会计职业组织，会计职业团体 -, +o*BP  
accounting records                                   会计记录 _CNXyFw.7  
accounting responsibility                           会计责任 (l
wV(M  
accounting service                             会计服务 hEjvtfM9\-  
accounting standards                                会计准则 n*GB`I*g  
Accounting Standards for Business Enterprises       企业会计准则 1<9d[N*  
accounting system                             会计系统 ok--Jyhv#  
accounting treatment                                会计处理 5{-Hg[+9  
accuracy                                    准确性，精确性 p cD}SY
 
additional audit procedures                      追加审计程序 *`OXgkQ  
addressee                                         收件人，收信人 yMW3mx301j  
Administration of State-owned Assets  (the～)     国有资产管理局 t_^cqEr  
administrative laws and regulations                 行政法规 Rs<S}oeLn  
adverse impact                                 不利影响，负面影响 q!&:y7O8  
adverse opinion                                反对意见 gB#!g@  
advisory group                                  咨询组，顾问组 23LG)or.JC  
agency fee                                        代理费，代理费用 jYU0zGpj  
aggregate                                          总计，合计为…… J*g
<]P&p0  
alternation of document and record                 变造文件和记录 a3A-N] ;f  
alternative audit procedures                      替代审计程序，备选审计程序 8k{XUn  
amend                                              修改，修订 TFbc@rfB  
amortisation                                      摊销 o<b  
analytical capacity                             分析能力 q|YnNk>1  
analytical procedures                               分析性程序 R?:K\  
annual financial statements                        年度会计报表，年度财务报表 '!X`X=  
appendix                                          附录，附表 1q'_J?Xmd  
applicable                                         适用的 eI2041z  
applicable laws and regulations                 适用的法规 *)r_Y|vg  
application systems                                  应用系统 =2Ju)!%wr  
apply consistently                              一贯地执行，一贯地实施 |x.[*'X@  
appropriate                                       适当的，合适的； "=?JIQ  
征用，挪用 f [zKA{R  
appropriate authorization                          适当的授权 F
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appropriateness of audit evidence                    审计证据的适当性 937<:zo:  
approval                                    批准，核准 jhG6,;1zMI  
assertion                                    (会计报表上的)认定；确认 t":^:i'M  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 \(Dm\7Q.  
asset                                                 资产，财产 #)D$\0ag  
asset restructuring                             资产重组 S@\&^1;4Hv  
assignment of duties                                 职责的划分 k;um Lyz  
assistant                                     助理，助理人员 !G;BYr>X  
associated company                                 联属公司，联营公司 M9V ,;*  
association                                        联合，结合；协会，社团 a"O9;&};&  
assumption                                       假设，假定 uF,%N   
at a given date                                         在某一特定时日 W[!bF'-10  
attestation                                         鉴证，公证 ^CwS'/fdN  
attestation service                             鉴证服务 W*c^(
W  
audit adjustment                                审计调整 5;{*mJ:F  
audit areas                                        审计领域 yj,+7[)  
audit conclusion                                审计结论 K(mzt[n(  
audit effectiveness                             审计效果 Ejf>QIB  
audit efficiency                                  审计效率 |b Z 58{}  
audit engagement letter                      审计业务约定书 MoC/xF&  
audit evidence                                          审计证据 0} \;R5a<  
audit fee                                    审计费 ue *mTMN  
audit files                                          审计档案 #$t93EI  
audit findings                                     审计中发现的事项 S r7EcT-  
audit implementation stage                        审计实施阶段 r-BqIoVT  
audit mark                                        审计标识 D//Ts`}+n  
audit materiality                                 审计重要性 U,/9fzgd  
audit method                                     审计方法 wW/wvC-  
audit objective                                         审计目标，审计目的 h" YA>_1  
audit of financial statements                      会计报表审计，财务报表审计
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audit opinion                                     审计意见 K0^+2lx  
audit period                                      被审计期间，被审计年度 %gEfG#S  
audit plan                                          审计计划 am WIA`n=  
audit planning                                    编制审计计划，制定审计计划，审计计划 wd:SBU~f5*  
audit planning stage                                  审计计划阶段 [aC2ktI  
audit procedure                                审计程序 .Wyx#9  
audit programme                               审计程序表，具体审计计划 \4q1<j  
audit report                                       审计报告 n@e|PWu  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 3Z)vJC9'  
audit report with a qualified opinion                 有保留意见的审计报告 D/zp_9B  
audit report with an adverse opinion                否定意见的审计报告 [VB\T|$  
audit report with dual dates                      双重日期审计报告 0Ioa;XgOn  
audit reporting stage                                 审计报告阶段 ! F&{I  
audit responsibility                                   审计责任 T8QRO%t  
audit results                                      审计结果 NE$=R"<Gv  
audit risk                                          审计风险 ErMA$UkJ  
audit sampling                                          审计抽样 c;7ekj  
audit sampling techniques                         审计抽样方法，审计抽样技术 r#.\5aQt  
audit strategies                                  审计策略 !U+XIr  
audit summary                                         审计总结，审计小结 5E|/ n(  
audit team                                         审计小组 Z"<tEOs/En  
audit test                                    审计测试 | \JB/x  
audit trail                                          审计轨迹 tTrue ?  
audit work                                        审计工作 (OK;*ZH+T@  
audit working paper                                 审计工作底稿 W[W}:@KZ  
audited financial statement                        审计会计报表，已审计财务报表 z+@Jx~<i  
Auditing Guidelines (the～)                      审计规范指南  #`2*V  
auditing standards                             审计准则 UG
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audit-oriented working paper                          (审计)业务类工作底稿 <N;HB&mr  
authorisation                                     授权 ;i&'va$  
authorisation of transaction                       交易的授权 A0Hsd  
availability                                         可获得性 A[oxG;9xi  
B xBcE>^{1.  
balance                                      余额；差额；平衡 ,NaNih1  
balance sheet                                    资产负债表 V5LzUg]  
bank                                                 银行 1~q|
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bank account                                    银行账户，银行户头 *e05{C:kS  
bank statement                                 银行对账单 ]^^mJt.Iv  
barter transaction                              易货交易，以物换物交易 vvG#O[
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basis of audit                                    审计依据 O%kX=6  
basis of preparation                                (会计报表的)编制基础 jkIgEF2d*  
book of account                               账目，账簿 .),m7
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borrowing                                         借款，贷款，借债 :AB$d~${M>  
branch                                              分支，分支机构，分店 Dos`lh  
brought forward                                (账户余额等的)承上年，承上期，承上页 4jl
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budget                                              预算 5zF7yvS.w  
building                                      建筑物；大楼 j!P]xl0vOZ  
business conditions                                  业务情况，经营情况 /g!', r,  
business licence                               (企业等的)营业执照 t/aT  
business relation                                业务关系 #4*~ 4/  
ZtfPB  

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