[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 v |i
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审计词汇英汉对照 *aG"+c6|  
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ability to continue as a going concern               持续经营能力 66dTs,C  
acceptability                                     可接受性，可接受程度 $NCm;0\B|  
acceptable level of detection risk                     检查风险的可接受水平 PSEWL6=]N  
acceptance of engagement                       接受委托 VKf6|a
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accepting the engagement for the first time              首次接受委托 @Z=wE3T@  
access to asset                                         对资产的接触 'fl(N2t  
according to                                     根据，依据，依照 28+HKbgK  
account balance                                账户余额 j]4,6`b\  
account for                                       对……进行会计处理，核算；解释 {_Np<r;j<  
accounting                                        会计，会计学 V g6S/-  
accounting advisory serve                        会计咨询服务 w06gY  
accounting firm                                 会计师事务所 t[q3{-  
accounting information                      会计信息，会计资料 2$DS BQEx  
accounting period                             会计期间 s[Gswd  
accounting policies                                   会计政策 9F)W19i.  
accounting professional bodies                 会计职业组织，会计职业团体 0lf"w@/  
accounting records                                   会计记录 9/Wn!Ld  
accounting responsibility                           会计责任 e#m1 X6$.e  
accounting service                             会计服务 VwC4QK,d;  
accounting standards                                会计准则 "MTq{f2?  
Accounting Standards for Business Enterprises       企业会计准则 q06@SD$   
accounting system                             会计系统 /gX%ABmS  
accounting treatment                                会计处理 XJ\ _V[WA  
accuracy                                    准确性，精确性 "Y(%oJS]D  
additional audit procedures                      追加审计程序 DZ%8 |PmB  
addressee                                         收件人，收信人 =ty2_6&>  
Administration of State-owned Assets  (the～)     国有资产管理局 D0KELAcY  
administrative laws and regulations                 行政法规 oo'iwq-\  
adverse impact                                 不利影响，负面影响 )=Y-f?o!  
adverse opinion                                反对意见 ja:\W\xhJ  
advisory group                                  咨询组，顾问组 YO lH*cZtg  
agency fee                                        代理费，代理费用 r.Lx%LZ\^  
aggregate                                          总计，合计为…… 0O^U{#*$I  
alternation of document and record                 变造文件和记录 R1~7F{FW  
alternative audit procedures                      替代审计程序，备选审计程序 65t[vi*C  
amend                                              修改，修订 JQr36U  
amortisation                                      摊销 6iyt2qkh  
analytical capacity                             分析能力 }R\B.2#M_@  
analytical procedures                               分析性程序 ~"\P~cg0J  
annual financial statements                        年度会计报表，年度财务报表 [@zkv)D6  
appendix                                          附录，附表 {YfYIt=.  
applicable                                         适用的 Yr:>icz|  
applicable laws and regulations                 适用的法规 L% zuI& q  
application systems                                  应用系统 eNivlJ,K|@  
apply consistently                              一贯地执行，一贯地实施  @}Pw0vC  
appropriate                                       适当的，合适的； 7V |"~%  
征用，挪用 WE7>?H*Ro  
appropriate authorization                          适当的授权 75PS^5T,  
appropriateness of audit evidence                    审计证据的适当性 "hfw9Qm  
approval                                    批准，核准 mxZ4 HD{
 
assertion                                    (会计报表上的)认定；确认 [!5l0{0  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 i /C'0  
asset                                                 资产，财产 `dP? 2-Z  
asset restructuring                             资产重组 ^=3 ^HQ'Zm  
assignment of duties                                 职责的划分 x[Hhj'  
assistant                                     助理，助理人员 xvHOY:  
associated company                                 联属公司，联营公司 YqkA&qL]#;  
association                                        联合，结合；协会，社团 +I?Qg  
assumption                                       假设，假定  -\5[Nq{N  
at a given date                                         在某一特定时日 0;'j!`l9  
attestation                                         鉴证，公证 v)TUg0U=,  
attestation service                             鉴证服务 Un~]
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audit adjustment                                审计调整 zCyR<as7  
audit areas                                        审计领域 #dL5x{gV=  
audit conclusion                                审计结论 EwC5[bRjUp  
audit effectiveness                             审计效果 D~XU`;~u  
audit efficiency                                  审计效率 `AB~YX%(  
audit engagement letter                      审计业务约定书 O#A8t<f|M  
audit evidence                                          审计证据 E`U&Z  
audit fee                                    审计费 6 bYC   
audit files                                          审计档案 JB641nv  
audit findings                                     审计中发现的事项 wrhBH ;3  
audit implementation stage                        审计实施阶段 T<!\B]  
audit mark                                        审计标识 (q0No26;(  
audit materiality                                 审计重要性 |)~Ex 9%ev  
audit method                                     审计方法 :LU"5g  
audit objective                                         审计目标，审计目的 A3m{jbh  
audit of financial statements                      会计报表审计，财务报表审计 %-T}s`Z  
audit opinion                                     审计意见 `4se7{'UK`  
audit period                                      被审计期间，被审计年度 tuX =o  
audit plan                                          审计计划 X^u4%O['  
audit planning                                    编制审计计划，制定审计计划，审计计划 wV7@D[8  
audit planning stage                                  审计计划阶段 W` WLW8Qsw  
audit procedure                                审计程序  >cC Gx  
audit programme                               审计程序表，具体审计计划 ' }y]mFpF  
audit report                                       审计报告 p`shYyE  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 "v*oga%  
audit report with a qualified opinion                 有保留意见的审计报告 y^5T/M  
audit report with an adverse opinion                否定意见的审计报告 8') .ohD  
audit report with dual dates                      双重日期审计报告 oUnq"]  
audit reporting stage                                 审计报告阶段 ]t
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audit responsibility                                   审计责任 }(8D!XgWa  
audit results                                      审计结果
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audit risk                                          审计风险 i7Y s_8A"9  
audit sampling                                          审计抽样 Krt$=:m|1  
audit sampling techniques                         审计抽样方法，审计抽样技术 {ILp[&sL  
audit strategies                                  审计策略 7Y$4MMNQ  
audit summary                                         审计总结，审计小结 oHv{Y  
audit team                                         审计小组 nL "g23  
audit test                                    审计测试 ]?v?Q
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audit trail                                          审计轨迹 "H wVK  
audit work                                        审计工作 LG"BfYy6  
audit working paper                                 审计工作底稿 -6.i\ B  
audited financial statement                        审计会计报表，已审计财务报表 =vB]*?;9  
Auditing Guidelines (the～)                      审计规范指南 tg4LE?nv
 
auditing standards                             审计准则 P]~N-xdV  
audit-oriented working paper                          (审计)业务类工作底稿 Z1XUYe62  
authorisation                                     授权 9;;]q?*  
authorisation of transaction                       交易的授权 a>-}\GXTA  
availability                                         可获得性 W)G2Cs?p  
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balance                                      余额；差额；平衡 K|P9uH D  
balance sheet                                    资产负债表 _stI?fz*4k  
bank                                                 银行 1R^XWAb  
bank account                                    银行账户，银行户头 ~z-?rW  
bank statement                                 银行对账单 uD0(aqAZ  
barter transaction                              易货交易，以物换物交易 A52LH ,  
basis of audit                                    审计依据 (:</R$I  
basis of preparation                                (会计报表的)编制基础 "t 3uW6&  
book of account                               账目，账簿 A)O_ es2  
borrowing                                         借款，贷款，借债 )3D+gu  
branch                                              分支，分支机构，分店 (9WL+S  
brought forward                                (账户余额等的)承上年，承上期，承上页 UBUB/NY  
budget                                              预算 j3sz*:  
building                                      建筑物；大楼 F``EARG)iu  
business conditions                                  业务情况，经营情况 [RGC!}"mr  
business licence                               (企业等的)营业执照 1Ovx$*  
business relation                                业务关系 \F
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