[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 9x< 8(]\  
　　 b\mN^P~>A  
审计词汇英汉对照 kfV}w,  
   B4=gMVp1  
A IRB;Q(Z   
G>"[nXmcu  
me" <+6  
ability to continue as a going concern               持续经营能力 n2~rrQ \/p  
acceptability                                     可接受性，可接受程度 p*A//^wQ  
acceptable level of detection risk                     检查风险的可接受水平 5T`39[Fya  
acceptance of engagement                       接受委托 q~C6+  
accepting the engagement for the first time              首次接受委托 2e&Zs%u  
access to asset                                         对资产的接触 =6:Iv"<  
according to                                     根据，依据，依照 &#.&xc2sRZ  
account balance                                账户余额 (?(ahtT4T  
account for                                       对……进行会计处理，核算；解释 :+n7oOV  
accounting                                        会计，会计学 B}.ia_&DLR  
accounting advisory serve                        会计咨询服务 'WoX-y  
accounting firm                                 会计师事务所 -v] 0@jNe  
accounting information                      会计信息，会计资料 K\PS
$  
accounting period                             会计期间 '|.u*M,b  
accounting policies                                   会计政策 r38CPdE;}  
accounting professional bodies                 会计职业组织，会计职业团体 +dRTH z  
accounting records                                   会计记录 :tMWy m  
accounting responsibility                           会计责任 S5vJC-"  
accounting service                             会计服务 =n!8>8d  
accounting standards                                会计准则 8dfx _kY`/  
Accounting Standards for Business Enterprises       企业会计准则 SBA;p7^"  
accounting system                             会计系统 h2y@xnn  
accounting treatment                                会计处理 #0tM88Wi  
accuracy                                    准确性，精确性 z^]nP87  
additional audit procedures                      追加审计程序 <?eZ9eB  
addressee                                         收件人，收信人 hLF@'ln  
Administration of State-owned Assets  (the～)     国有资产管理局 ?*g]27f11  
administrative laws and regulations                 行政法规 bbnAmZ   
adverse impact                                 不利影响，负面影响 1'=brc YR  
adverse opinion                                反对意见 XO
oND  
advisory group                                  咨询组，顾问组 Z(FAQ\7  
agency fee                                        代理费，代理费用 &fWZ%C7|jC  
aggregate                                          总计，合计为…… aOOY_S E  
alternation of document and record                 变造文件和记录 quR':=S5f  
alternative audit procedures                      替代审计程序，备选审计程序 pn)5neX{  
amend                                              修改，修订 b^ZrevM  
amortisation                                      摊销 ax$0J|}7  
analytical capacity                             分析能力 RV~w+%f  
analytical procedures                               分析性程序 ~lMsD~$sO  
annual financial statements                        年度会计报表，年度财务报表 h&XyMm9C  
appendix                                          附录，附表 'RhMzPmY>  
applicable                                         适用的 lVtgg?  
applicable laws and regulations                 适用的法规 L/shF}<  
application systems                                  应用系统 cCwT0O#d  
apply consistently                              一贯地执行，一贯地实施 #Ew}@t9  
appropriate                                       适当的，合适的； [}Nfs3IlBw  
征用，挪用 ($-o"y"x  
appropriate authorization                          适当的授权 SU:Cm:$  
appropriateness of audit evidence                    审计证据的适当性 V%+KJ}S!Z  
approval                                    批准，核准 b`IC)xN$  
assertion                                    (会计报表上的)认定；确认 @|M10r9E  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 v/)dsSNZ0u  
asset                                                 资产，财产 tG6 o^  
asset restructuring                             资产重组 dW91nTQ:  
assignment of duties                                 职责的划分 6w54+n  
assistant                                     助理，助理人员 5s0H4?S  
associated company                                 联属公司，联营公司 jtA Yp3M-$  
association                                        联合，结合；协会，社团 15
870xS  
assumption                                       假设，假定 FT=w`NE,+  
at a given date                                         在某一特定时日 "<kmiK/  
attestation                                         鉴证，公证
*`\>J.  
attestation service                             鉴证服务
ms~ mg:  
audit adjustment                                审计调整 :f`1  
audit areas                                        审计领域 w>#~_x,`  
audit conclusion                                审计结论 |_-FQ~Hf F  
audit effectiveness                             审计效果 `XTu$+  
audit efficiency                                  审计效率 _3`{wzMA  
audit engagement letter                      审计业务约定书 h><;TAp  
audit evidence                                          审计证据 \KG{ 11  
audit fee                                    审计费 qsJo)SA  
audit files                                          审计档案 9nB:=`T9  
audit findings                                     审计中发现的事项 Hkpn/,D5  
audit implementation stage                        审计实施阶段 Ek84yme#  
audit mark                                        审计标识 LJT+tb?K  
audit materiality                                 审计重要性 0L|A  
audit method                                     审计方法 RS$e^_W  
audit objective                                         审计目标，审计目的 @]~\H-8  
audit of financial statements                      会计报表审计，财务报表审计 XI pXP,Yy  
audit opinion                                     审计意见 (fq>P1-  
audit period                                      被审计期间，被审计年度 m]V5}-?al  
audit plan                                          审计计划 >RR
b8=[J  
audit planning                                    编制审计计划，制定审计计划，审计计划 R#gip  
audit planning stage                                  审计计划阶段 #[2]B8NZ  
audit procedure                                审计程序 &K}!R$[,:P  
audit programme                               审计程序表，具体审计计划
%c [by  
audit report                                       审计报告 ;]| Z8#s
 
audit report with a disclaimer of opinion           拒绝表示意见审计报告 kz+P?mopm  
audit report with a qualified opinion                 有保留意见的审计报告 '9-8_;  
audit report with an adverse opinion                否定意见的审计报告 RXh
/[t+  
audit report with dual dates                      双重日期审计报告 H!,#Z7s  
audit reporting stage                                 审计报告阶段 r..\(r  
audit responsibility                                   审计责任 ^;N+"oq!y  
audit results                                      审计结果 V\Rbnvq  
audit risk                                          审计风险 o XA*K.X<  
audit sampling                                          审计抽样 53#7Yy  
audit sampling techniques                         审计抽样方法，审计抽样技术 =d`,W9D  
audit strategies                                  审计策略 \6*3&p  
audit summary                                         审计总结，审计小结 +oeO0  
audit team                                         审计小组 p1CY?K  
audit test                                    审计测试 5PG%)xff *  
audit trail                                          审计轨迹 T0
v;8Ee  
audit work                                        审计工作 J v'$6[?  
audit working paper                                 审计工作底稿  |G{TA  
audited financial statement                        审计会计报表，已审计财务报表 :FB#,AOa_  
Auditing Guidelines (the～)                      审计规范指南 m@)K]0g<f  
auditing standards                             审计准则 rj<r6  
audit-oriented working paper                          (审计)业务类工作底稿 nxCwg>  
authorisation                                     授权 8 yQjB-,#  
authorisation of transaction                       交易的授权 yX?& K}JI  
availability                                         可获得性
GRS[r@W[1  
B 36e!je  
balance                                      余额；差额；平衡 V`=#j[gX)=  
balance sheet                                    资产负债表 7$k[cL1  
bank                                                 银行 | x/,  
bank account                                    银行账户，银行户头 Kr!8H/Z
  
bank statement                                 银行对账单 g!i\AMG?  
barter transaction                              易货交易，以物换物交易 YeK PoW  
basis of audit                                    审计依据 EJ"[{AV  
basis of preparation                                (会计报表的)编制基础 noV]+1#"V  
book of account                               账目，账簿 )k{zRq:d  
borrowing                                         借款，贷款，借债 /X{:~*.z  
branch                                              分支，分支机构，分店 5Jlz$]f  
brought forward                                (账户余额等的)承上年，承上期，承上页 J[du
>1D  
budget                                              预算 !0{":4\  
building                                      建筑物；大楼 ](vOH#E  
business conditions                                  业务情况，经营情况 t?iCq1  
business licence                               (企业等的)营业执照 U F3WpA  
business relation                                业务关系 7'k+/rAO  
uAwT)km {  

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