[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 c?d+>5"VX  
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审计词汇英汉对照 B4&@PX"'>,  
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ability to continue as a going concern               持续经营能力 H(]lqvO  
acceptability                                     可接受性，可接受程度 neQ2+W%oj  
acceptable level of detection risk                     检查风险的可接受水平 Ydmz!CEu  
acceptance of engagement                       接受委托 mCtuyGY  
accepting the engagement for the first time              首次接受委托 i,ku91T  
access to asset                                         对资产的接触 nP?(9;3*  
according to                                     根据，依据，依照 gi:;{  
account balance                                账户余额 W #qM$  
account for                                       对……进行会计处理，核算；解释 \XMl8G  
accounting                                        会计，会计学 '[5tc fG#z  
accounting advisory serve                        会计咨询服务 -MHu BgYJ-  
accounting firm                                 会计师事务所 I~"-  
accounting information                      会计信息，会计资料 AUoi$DF(@  
accounting period                             会计期间 uGLVY%N  
accounting policies                                   会计政策 5cyl:1Ln  
accounting professional bodies                 会计职业组织，会计职业团体 xVKx#X9yk  
accounting records                                   会计记录 4cJ7.Pez  
accounting responsibility                           会计责任 +U+c]Xgt  
accounting service                             会计服务 "C=HBJdYB5  
accounting standards                                会计准则 WLNkO^zb  
Accounting Standards for Business Enterprises       企业会计准则 [ne4lWaE<y  
accounting system                             会计系统 Y!o@"Ct  
accounting treatment                                会计处理 9A3Q&@,  
accuracy                                    准确性，精确性 Dw[w%
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additional audit procedures                      追加审计程序 d&?B/E^  
addressee                                         收件人，收信人 C(iA G  
Administration of State-owned Assets  (the～)     国有资产管理局 fdd 3H[  
administrative laws and regulations                 行政法规 &.<{c `-  
adverse impact                                 不利影响，负面影响 f|6%71  
adverse opinion                                反对意见 gNs@Q!  
advisory group                                  咨询组，顾问组 X.Z?Ie  
agency fee                                        代理费，代理费用 ;=)CjC8)  
aggregate                                          总计，合计为…… Ks X@e)8u  
alternation of document and record                 变造文件和记录 i>,5b1x~  
alternative audit procedures                      替代审计程序，备选审计程序 $j{ynh)^  
amend                                              修改，修订 FNmIXpAn*@  
amortisation                                      摊销 K~,,xsy,G&  
analytical capacity                             分析能力 S~/iHXm  
analytical procedures                               分析性程序 ~z|
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annual financial statements                        年度会计报表，年度财务报表 c!Pi)  
appendix                                          附录，附表 aQFYSl  
applicable                                         适用的 9KXp0Q?-$  
applicable laws and regulations                 适用的法规 hUA3(!0)  
application systems                                  应用系统 sd8o&6  
apply consistently                              一贯地执行，一贯地实施 A7|"0*62  
appropriate                                       适当的，合适的； c q3CN@  
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appropriate authorization                          适当的授权 4ItXZo  
appropriateness of audit evidence                    审计证据的适当性 %7 J  
approval                                    批准，核准 b;m6m4i'f{  
assertion                                    (会计报表上的)认定；确认 2U|Nkm  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 T | 4c\  
asset                                                 资产，财产 Q `E{Oo,  
asset restructuring                             资产重组 ~~5kAY-  
assignment of duties                                 职责的划分 WJz

 
assistant                                     助理，助理人员 c}v:X Slh7  
associated company                                 联属公司，联营公司 &, $A7:  
association                                        联合，结合；协会，社团 5QSd$J  
assumption                                       假设，假定 k92X)/ll'  
at a given date                                         在某一特定时日 _FdWV?  
attestation                                         鉴证，公证 rKJ%/7m  
attestation service                             鉴证服务 E/s3@-/
 
audit adjustment                                审计调整 Nb]qY>K  
audit areas                                        审计领域 N.-Ryj&9  
audit conclusion                                审计结论 X% _~9'#%  
audit effectiveness                             审计效果 qU2>V  
audit efficiency                                  审计效率 7ky(g'  
audit engagement letter                      审计业务约定书 '{:(4>&  
audit evidence                                          审计证据 O=m GL  
audit fee                                    审计费 NoYu"57
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audit files                                          审计档案 h Qu9ux  
audit findings                                     审计中发现的事项 /;.M$}Z>`  
audit implementation stage                        审计实施阶段 g_n=vO('X  
audit mark                                        审计标识 W Ua-hm2:  
audit materiality                                 审计重要性 o@pM??&x  
audit method                                     审计方法 M $e~Rlw  
audit objective                                         审计目标，审计目的 a~XNRAh  
audit of financial statements                      会计报表审计，财务报表审计 dr/!wr'&hS  
audit opinion                                     审计意见 ,cC4d`  
audit period                                      被审计期间，被审计年度 DK)qBxc8  
audit plan                                          审计计划 f"-<Z_  
audit planning                                    编制审计计划，制定审计计划，审计计划 dOiy[4s  
audit planning stage                                  审计计划阶段 ^`dp!1.+  
audit procedure                                审计程序 Ip2Jz E  
audit programme                               审计程序表，具体审计计划 &F.lo9JJ  
audit report                                       审计报告 Xq)'p8C?  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 A>k+ 4|f  
audit report with a qualified opinion                 有保留意见的审计报告 ^R<= }  
audit report with an adverse opinion                否定意见的审计报告 ]e"NJkcm  
audit report with dual dates                      双重日期审计报告 `DA=';>Y  
audit reporting stage                                 审计报告阶段 4]dPhsey  
audit responsibility                                   审计责任 wk5a &  
audit results                                      审计结果 #K)HuT  
audit risk                                          审计风险 hF2 G{{8A  
audit sampling                                          审计抽样 %%k[TO  
audit sampling techniques                         审计抽样方法，审计抽样技术 ,2kWj7H%7  
audit strategies                                  审计策略 ZcdS?Z2k  
audit summary                                         审计总结，审计小结 E RMh% C  
audit team                                         审计小组 3(PU=  
audit test                                    审计测试 T Z>z5YTv  
audit trail                                          审计轨迹 xMuy[)b  
audit work                                        审计工作 v
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audit working paper                                 审计工作底稿 GzR;`,_O/  
audited financial statement                        审计会计报表，已审计财务报表 _`D_0v(X  
Auditing Guidelines (the～)                      审计规范指南 :YV!;dKJ  
auditing standards                             审计准则 Viw{<VH=  
audit-oriented working paper                          (审计)业务类工作底稿 ix$+NM<n  
authorisation                                     授权 +b{h*WWdj  
authorisation of transaction                       交易的授权 `zsKc 6%  
availability                                         可获得性 !.w S+  
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balance                                      余额；差额；平衡 z1Ju;k(8  
balance sheet                                    资产负债表 _*`AGda  
bank                                                 银行 H
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bank account                                    银行账户，银行户头 QR8F'7S  
bank statement                                 银行对账单 )0'O!O  
barter transaction                              易货交易，以物换物交易 {< wq}~  
basis of audit                                    审计依据 <QJmdcG  
basis of preparation                                (会计报表的)编制基础 `iY)3Rq  
book of account                               账目，账簿 4Fz^[L}[  
borrowing                                         借款，贷款，借债 ER|5_  
branch                                              分支，分支机构，分店 :8)4:4$^  
brought forward                                (账户余额等的)承上年，承上期，承上页 k~hL8ZT[  
budget                                              预算 -51L!x}1c  
building                                      建筑物；大楼 lq 9c2xK  
business conditions                                  业务情况，经营情况 #Gg^fm  
business licence                               (企业等的)营业执照 \o3i9Q9C  
business relation                                业务关系 |LjCtm)@+  
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