[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 v :Tzv^  
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ability to continue as a going concern               持续经营能力 g.c8FP+  
acceptability                                     可接受性，可接受程度 ;$Y4xM`=m  
acceptable level of detection risk                     检查风险的可接受水平 {!|}=45Z  
acceptance of engagement                       接受委托 ^<e@uNGg  
accepting the engagement for the first time              首次接受委托 %>-@K|:gS  
access to asset                                         对资产的接触 53-v|'9'  
according to                                     根据，依据，依照 5zFR7/p{  
account balance                                账户余额 T,xPSN2A*  
account for                                       对……进行会计处理，核算；解释 \0lnxLA  
accounting                                        会计，会计学 mWR4|1(  
accounting advisory serve                        会计咨询服务 9% l%  
accounting firm                                 会计师事务所 p~noM/*2r  
accounting information                      会计信息，会计资料 A;\7|'4  
accounting period                             会计期间 { -|{xBd  
accounting policies                                   会计政策 Xc"&0v%;#  
accounting professional bodies                 会计职业组织，会计职业团体 ~%?`
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accounting records                                   会计记录 `qd+f{Q  
accounting responsibility                           会计责任 uVzFsgBp  
accounting service                             会计服务 +xc'1id@[  
accounting standards                                会计准则 `wF8k{Pb  
Accounting Standards for Business Enterprises       企业会计准则 DvvT?K  
accounting system                             会计系统 (b'B%rFO  
accounting treatment                                会计处理 [,2|Flf e  
accuracy                                    准确性，精确性 it]E-^2>  
additional audit procedures                      追加审计程序 d*)CT?d
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addressee                                         收件人，收信人 xss`Y,5?  
Administration of State-owned Assets  (the～)     国有资产管理局 l; y7]DO  
administrative laws and regulations                 行政法规 s"Pf+aTW
 
adverse impact                                 不利影响，负面影响 Z2im@c67{  
adverse opinion                                反对意见 Dfq(Iv  
advisory group                                  咨询组，顾问组 >``MR%E:<  
agency fee                                        代理费，代理费用 G8Nt 8U~  
aggregate                                          总计，合计为…… +w=AJdc  
alternation of document and record                 变造文件和记录 PJcwH6m  
alternative audit procedures                      替代审计程序，备选审计程序 \(t@1]&jw  
amend                                              修改，修订 3%.#}O,(  
amortisation                                      摊销 DJgTA]$&  
analytical capacity                             分析能力 [<'-yQ{l\  
analytical procedures                               分析性程序 5@^ dgq  
annual financial statements                        年度会计报表，年度财务报表 +}f9  
appendix                                          附录，附表 ]4;PR("aU  
applicable                                         适用的 @+atBmt  
applicable laws and regulations                 适用的法规 $Of0n` e  
application systems                                  应用系统 JK.ZdY%  
apply consistently                              一贯地执行，一贯地实施 y*D]Q`5cag  
appropriate                                       适当的，合适的； 71vkyn@"  
征用，挪用 5) -~mWy  
appropriate authorization                          适当的授权 1"pw  
appropriateness of audit evidence                    审计证据的适当性
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approval                                    批准，核准 +3KEzo1=)  
assertion                                    (会计报表上的)认定；确认 x3PD1JUf  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 $95h2oXt  
asset                                                 资产，财产 f4L`.~b'hb  
asset restructuring                             资产重组 a33TPoj  
assignment of duties                                 职责的划分 Ok n(pJ0  
assistant                                     助理，助理人员 e["2QIOe  
associated company                                 联属公司，联营公司 SPp#f~%m  
association                                        联合，结合；协会，社团 kWdi595  
assumption                                       假设，假定 Nbp!teH6
  
at a given date                                         在某一特定时日 -?(E_^ng  
attestation                                         鉴证，公证 61xs%kxb..  
attestation service                             鉴证服务 Y(44pA&oN  
audit adjustment                                审计调整 B" 3dQwQ  
audit areas                                        审计领域 Z!U)I-x&  
audit conclusion                                审计结论 >Wz;ySEz  
audit effectiveness                             审计效果 ?JL:CBvCp  
audit efficiency                                  审计效率 ,\qs4&  
audit engagement letter                      审计业务约定书 h,Q3oy\s1  
audit evidence                                          审计证据 [,TkFbDq"J  
audit fee                                    审计费 5Kkdo!z  
audit files                                          审计档案 wC5ee:u C%  
audit findings                                     审计中发现的事项 Y5F]:gs@  
audit implementation stage                        审计实施阶段 /%Nr?V  
audit mark                                        审计标识 }N*_KzPIa  
audit materiality                                 审计重要性 cK 06]-Y  
audit method                                     审计方法 1x[)/@.'f  
audit objective                                         审计目标，审计目的 _Gu- uuy  
audit of financial statements                      会计报表审计，财务报表审计 92^w8Z.  
audit opinion                                     审计意见 B, 9w0  
audit period                                      被审计期间，被审计年度 U^Xm)lL  
audit plan                                          审计计划 }fKSqB]T-  
audit planning                                    编制审计计划，制定审计计划，审计计划 IEU^#=n  
audit planning stage                                  审计计划阶段 P3oI2\)*i  
audit procedure                                审计程序 9Lr'YRl[W  
audit programme                               审计程序表，具体审计计划 &gjF4~W]  
audit report                                       审计报告 !ET~KL!  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 );FJx~b  
audit report with a qualified opinion                 有保留意见的审计报告 =9 j8cC5y  
audit report with an adverse opinion                否定意见的审计报告 P{u0ftyX}  
audit report with dual dates                      双重日期审计报告 3;a<_cE*@  
audit reporting stage                                 审计报告阶段 y
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audit responsibility                                   审计责任 Q:5KZm[[  
audit results                                      审计结果 i\dc>C ;  
audit risk                                          审计风险 *V+j%^91}  
audit sampling                                          审计抽样 vBog0KD);s  
audit sampling techniques                         审计抽样方法，审计抽样技术 |m2X+s9  
audit strategies                                  审计策略 ;$z$@@WC  
audit summary                                         审计总结，审计小结 og0*Nt+  
audit team                                         审计小组 '7oA< R  
audit test                                    审计测试 v$N
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audit trail                                          审计轨迹 %?m$`9yU  
audit work                                        审计工作 -N"&/)  
audit working paper                                 审计工作底稿 +=:#wzK@  
audited financial statement                        审计会计报表，已审计财务报表 4T=u`3pD7l  
Auditing Guidelines (the～)                      审计规范指南 9k6r_G"  
auditing standards                             审计准则 3YZs+d.;ib  
audit-oriented working paper                          (审计)业务类工作底稿 /RMPS. d {  
authorisation                                     授权 1CHeufQ  
authorisation of transaction                       交易的授权 ,~"$k[M  
availability                                         可获得性 lIProF0  
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balance                                      余额；差额；平衡 SXy=<%ed  
balance sheet                                    资产负债表 Qm/u h  
bank                                                 银行 "70WUx(\t  
bank account                                    银行账户，银行户头 Jm42b4  
bank statement                                 银行对账单 fXcm|U,ho  
barter transaction                              易货交易，以物换物交易 0)m(;>'70  
basis of audit                                    审计依据 =dFv/F/RW  
basis of preparation                                (会计报表的)编制基础 mL4]l(U  
book of account                               账目，账簿 t1%_DPD%W  
borrowing                                         借款，贷款，借债 vPD]hs  
branch                                              分支，分支机构，分店 [h,QBz  
brought forward                                (账户余额等的)承上年，承上期，承上页 D S'n  
budget                                              预算 o";Z$tAJkC  
building                                      建筑物；大楼 lhkwWbB  
business conditions                                  业务情况，经营情况 ]GRWnif  
business licence                               (企业等的)营业执照 d`F&aC  
business relation                                业务关系 `+uhy,  
K=,F#kn  

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