[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 H"; !A=0  
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审计词汇英汉对照 '}N4SrU$  
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ability to continue as a going concern               持续经营能力 =j!nt8]8  
acceptability                                     可接受性，可接受程度 s}93nv*ez  
acceptable level of detection risk                     检查风险的可接受水平 (R|_6[zy  
acceptance of engagement                       接受委托 d1>L&3HKx  
accepting the engagement for the first time              首次接受委托 [sXnB$  
access to asset                                         对资产的接触 p6&6^v\  
according to                                     根据，依据，依照 dsG:DS`q  
account balance                                账户余额 Ywo
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account for                                       对……进行会计处理，核算；解释 Htm;N2$d  
accounting                                        会计，会计学 -d]v6q'1  
accounting advisory serve                        会计咨询服务 E5X#9;U8E"  
accounting firm                                 会计师事务所 ($X2 SIZh  
accounting information                      会计信息，会计资料 2~y<l
 
accounting period                             会计期间 "+Kp8n6  
accounting policies                                   会计政策 iGw\A!}w\  
accounting professional bodies                 会计职业组织，会计职业团体 p;<aZ&@O  
accounting records                                   会计记录 VD90JU]X<  
accounting responsibility                           会计责任 5@nvcCp  
accounting service                             会计服务 G2s2i2&6E  
accounting standards                                会计准则 qir8RPW  
Accounting Standards for Business Enterprises       企业会计准则 \GdsQAF"  
accounting system                             会计系统 FwpTQix!  
accounting treatment                                会计处理 8
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accuracy                                    准确性，精确性 El^V[s'3  
additional audit procedures                      追加审计程序
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addressee                                         收件人，收信人 iTVepYv4m  
Administration of State-owned Assets  (the～)     国有资产管理局 {wptOZ  
administrative laws and regulations                 行政法规 c{{RP6o/j=  
adverse impact                                 不利影响，负面影响 n%d7`?tm4  
adverse opinion                                反对意见 `G<|5pe  
advisory group                                  咨询组，顾问组 wqF_hs(O  
agency fee                                        代理费，代理费用 &9khIJIn  
aggregate                                          总计，合计为…… 4Jk[X>I~  
alternation of document and record                 变造文件和记录 2Xqa?ay0>  
alternative audit procedures                      替代审计程序，备选审计程序 0I}c|V'P  
amend                                              修改，修订 ;0nL1R]w(  
amortisation                                      摊销 n*m "yp  
analytical capacity                             分析能力 '"9Wt@ .  
analytical procedures                               分析性程序 )P#xny2  
annual financial statements                        年度会计报表，年度财务报表 j|IvDrm#  
appendix                                          附录，附表 Vy+kq_9  
applicable                                         适用的 Tilw.z  
applicable laws and regulations                 适用的法规 ;tWi4iT+.  
application systems                                  应用系统 **~1`_7~*  
apply consistently                              一贯地执行，一贯地实施 ]DK.4\^  
appropriate                                       适当的，合适的； dG%{&W9  
征用，挪用 X-F:)/$xG  
appropriate authorization                          适当的授权 Bi`m+ob  
appropriateness of audit evidence                    审计证据的适当性 Jzj>=jWX@  
approval                                    批准，核准 gezZYP)d  
assertion                                    (会计报表上的)认定；确认 7D=gAMPvJ  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 @WuG8G  
asset                                                 资产，财产 4=ZN4=(_[  
asset restructuring                             资产重组 t}2M8ue(&  
assignment of duties                                 职责的划分 ,H5o/qNU`{  
assistant                                     助理，助理人员 %!V=noo  
associated company                                 联属公司，联营公司 ?dQ#% 06mn  
association                                        联合，结合；协会，社团 PHg(O:3WG  
assumption                                       假设，假定 s%@HchZ 1  
at a given date                                         在某一特定时日 : G0^t
 
attestation                                         鉴证，公证 mO@S
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attestation service                             鉴证服务 )WbE -m  
audit adjustment                                审计调整 dk@iAL*v  
audit areas                                        审计领域 ZnRE:=  
audit conclusion                                审计结论 %P`|kP
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audit effectiveness                             审计效果 ;
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audit efficiency                                  审计效率 &h?8yV4B  
audit engagement letter                      审计业务约定书 2-DJ3OL]k  
audit evidence                                          审计证据 =f=,YcRn+  
audit fee                                    审计费 r&O:Bt}x  
audit files                                          审计档案 1fcyGZq  
audit findings                                     审计中发现的事项 z{G@t0q  
audit implementation stage                        审计实施阶段 DTM xfQdk  
audit mark                                        审计标识 7w5 L?,a  
audit materiality                                 审计重要性 8@BN 6  
audit method                                     审计方法 S3Sn_zqG  
audit objective                                         审计目标，审计目的 Y[`%j\=  
audit of financial statements                      会计报表审计，财务报表审计 o;J_"'kP  
audit opinion                                     审计意见 r]O8|#P,Z$  
audit period                                      被审计期间，被审计年度 J7$JW3O  
audit plan                                          审计计划 <dX7{="&  
audit planning                                    编制审计计划，制定审计计划，审计计划  nCSXvd/  
audit planning stage                                  审计计划阶段 zK ir  
audit procedure                                审计程序 Yc~c(1VRz  
audit programme                               审计程序表，具体审计计划 (#VF>;;L  
audit report                                       审计报告 ?KXgG'!!  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 /rmm@  
audit report with a qualified opinion                 有保留意见的审计报告 YhJ*(oWL  
audit report with an adverse opinion                否定意见的审计报告 o3x fif  
audit report with dual dates                      双重日期审计报告 =RQ\i6Y  
audit reporting stage                                 审计报告阶段 I cz)Qtg|  
audit responsibility                                   审计责任 mc}r15:<  
audit results                                      审计结果 D3kx&AR  
audit risk                                          审计风险 6)D
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audit sampling                                          审计抽样 *Q:EICDE7  
audit sampling techniques                         审计抽样方法，审计抽样技术 ]5h GSl2  
audit strategies                                  审计策略 \:d|'r8OCM  
audit summary                                         审计总结，审计小结 jBnvu@K"  
audit team                                         审计小组 6>;dJV  
audit test                                    审计测试 pk2}]jx"  
audit trail                                          审计轨迹 ^g*2jH+  
audit work                                        审计工作 <P)0Yu  
audit working paper                                 审计工作底稿 {;Ispx0m  
audited financial statement                        审计会计报表，已审计财务报表 U{~R39  
Auditing Guidelines (the～)                      审计规范指南 pxO?:B  
auditing standards                             审计准则 A]CO Ysc  
audit-oriented working paper                          (审计)业务类工作底稿 O(Vi/r2:e  
authorisation                                     授权 Z|dng6ck  
authorisation of transaction                       交易的授权 /Jw65 e  
availability                                         可获得性 c!}f\ ]D  
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balance                                      余额；差额；平衡 UXN!iU)  
balance sheet                                    资产负债表 d!]fou  
bank                                                 银行 K/+w6d  
bank account                                    银行账户，银行户头 F3V_rE<  
bank statement                                 银行对账单 @Zd/>'  
barter transaction                              易货交易，以物换物交易 ILq"/S.  
basis of audit                                    审计依据 Xv1mjHZCC  
basis of preparation                                (会计报表的)编制基础 _'47yq^O  
book of account                               账目，账簿 f;PvXq< 7"  
borrowing                                         借款，贷款，借债 6KzdWT  
branch                                              分支，分支机构，分店 0(~,U!g[=  
brought forward                                (账户余额等的)承上年，承上期，承上页 STH?X] /  
budget                                              预算 7L\kna<  
building                                      建筑物；大楼 _/zK^S)  
business conditions                                  业务情况，经营情况 KZ}F1Mr  
business licence                               (企业等的)营业执照 d)7V:  
business relation                                业务关系 !O~5<tA[#1  
N#? Ohz  

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