[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 `'YX>u/  
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审计词汇英汉对照 Lljn\5!r<  
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A #D`@
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ability to continue as a going concern               持续经营能力 @oXGa>Ru  
acceptability                                     可接受性，可接受程度 /R#zu_i  
acceptable level of detection risk                     检查风险的可接受水平 vSgT36ZF  
acceptance of engagement                       接受委托 ]VI^
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accepting the engagement for the first time              首次接受委托 /v{+V/'+   
access to asset                                         对资产的接触 jI-a+LnEm  
according to                                     根据，依据，依照 :Jd7q.  
account balance                                账户余额 \-\>JPO~<  
account for                                       对……进行会计处理，核算；解释 8Y( $ F2  
accounting                                        会计，会计学 cAWn*%  
accounting advisory serve                        会计咨询服务 <:S qMf  
accounting firm                                 会计师事务所 tB_le>rhl  
accounting information                      会计信息，会计资料 SQodk:1)  
accounting period                             会计期间 {;yO3];Hqw  
accounting policies                                   会计政策 <FT7QO$I  
accounting professional bodies                 会计职业组织，会计职业团体 TGCB=e  
accounting records                                   会计记录 \v2 !5z8|  
accounting responsibility                           会计责任 Y ;Ym= n'  
accounting service                             会计服务 ? wS}'  
accounting standards                                会计准则 &W<7!U:2m  
Accounting Standards for Business Enterprises       企业会计准则 q W(@p`  
accounting system                             会计系统 r4yz{^G  
accounting treatment                                会计处理 pKSCC"i&j  
accuracy                                    准确性，精确性 }3Es&p$9  
additional audit procedures                      追加审计程序 ":
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addressee                                         收件人，收信人 e5L+NPeM6v  
Administration of State-owned Assets  (the～)     国有资产管理局 &YhAB\Rw  
administrative laws and regulations                 行政法规 &.A_d+K&  
adverse impact                                 不利影响，负面影响 }d[(kC_  
adverse opinion                                反对意见 PxkV[ nbS  
advisory group                                  咨询组，顾问组 vrs  
agency fee                                        代理费，代理费用 !<[+u  
aggregate                                          总计，合计为…… 5!c/J:z  
alternation of document and record                 变造文件和记录 A7p4M?09  
alternative audit procedures                      替代审计程序，备选审计程序 G~9m,l+  
amend                                              修改，修订 -]N2V'QB  
amortisation                                      摊销 ipSMmp B  
analytical capacity                             分析能力 ]
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analytical procedures                               分析性程序 WogUILB  
annual financial statements                        年度会计报表，年度财务报表 5y#,z`S  
appendix                                          附录，附表 B,>02EZ  
applicable                                         适用的 )GP;KUVae  
applicable laws and regulations                 适用的法规 O NabL.CV  
application systems                                  应用系统 T;w:^XW  
apply consistently                              一贯地执行，一贯地实施 Y=S0|!u  
appropriate                                       适当的，合适的； @*;x1A-]V  
征用，挪用 OSu&vFKz  
appropriate authorization                          适当的授权 [|nK5(e9  
appropriateness of audit evidence                    审计证据的适当性 (Y1*Bs[l  
approval                                    批准，核准 {##G.n\~  
assertion                                    (会计报表上的)认定；确认 P RhC1#  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 DUOoTl
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asset                                                 资产，财产 =G-OIu+H!U  
asset restructuring                             资产重组 (,Y[2_Zv  
assignment of duties                                 职责的划分 = 0 ~4k#  
assistant                                     助理，助理人员 ]kj^T?&n.  
associated company                                 联属公司，联营公司 9{Hs1MD[  
association                                        联合，结合；协会，社团 =z1Lim-  
assumption                                       假设，假定 4n,&,R r#  
at a given date                                         在某一特定时日 L 8 P0bNi  
attestation                                         鉴证，公证 EP>u%]#  
attestation service                             鉴证服务 :
jiEn y  
audit adjustment                                审计调整 6H#:rM  
audit areas                                        审计领域 z'L0YqXG/  
audit conclusion                                审计结论 &L6Ivpj-  
audit effectiveness                             审计效果 F^dJ{<yX  
audit efficiency                                  审计效率 DB}Uzw|  
audit engagement letter                      审计业务约定书 4.9qB  
audit evidence                                          审计证据 I9?\Jbqg  
audit fee                                    审计费 axQ>~vWN/  
audit files                                          审计档案 j0l,1=^>l  
audit findings                                     审计中发现的事项 m6Dm1'+  
audit implementation stage                        审计实施阶段 E$"NOR  
audit mark                                        审计标识 hh;kBv07o  
audit materiality                                 审计重要性 P\"kr?jZP  
audit method                                     审计方法 4D65VgVDM  
audit objective                                         审计目标，审计目的 %\'=Y/yP  
audit of financial statements                      会计报表审计，财务报表审计 _}[ Du/c  
audit opinion                                     审计意见 *byUqY3(
 
audit period                                      被审计期间，被审计年度 ]E9iaq6Z  
audit plan                                          审计计划 +d, ~h_7!  
audit planning                                    编制审计计划，制定审计计划，审计计划 sI,cX#h&Y  
audit planning stage                                  审计计划阶段 gawY{Jr8I  
audit procedure                                审计程序 E\iK_'#  
audit programme                               审计程序表，具体审计计划 V^7.@BeT  
audit report                                       审计报告 7D'\z IW  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 teok*'b:  
audit report with a qualified opinion                 有保留意见的审计报告 1]xmOx[mb  
audit report with an adverse opinion                否定意见的审计报告 oW~W(h!  
audit report with dual dates                      双重日期审计报告 z}vT8qoX  
audit reporting stage                                 审计报告阶段 'FW?   
audit responsibility                                   审计责任 1AJ6NBC&c  
audit results                                      审计结果 !vz'zy)7  
audit risk                                          审计风险 !)a_@d.;i  
audit sampling                                          审计抽样 4"&-a1N  
audit sampling techniques                         审计抽样方法，审计抽样技术 ^O}a,  
audit strategies                                  审计策略 V]zZb-m=  
audit summary                                         审计总结，审计小结 O-, "/Z  
audit team                                         审计小组 \M`qaFan5^  
audit test                                    审计测试 C'#KTp4!1  
audit trail                                          审计轨迹 y##h (y  
audit work                                        审计工作 CE"/&I  
audit working paper                                 审计工作底稿 yZlT#^$\  
audited financial statement                        审计会计报表，已审计财务报表 @a 8lF$<  
Auditing Guidelines (the～)                      审计规范指南 (~~m8VJ>  
auditing standards                             审计准则 ~,lt^@a  
audit-oriented working paper                          (审计)业务类工作底稿 -y.cy'$f  
authorisation                                     授权 o2fih%p?1  
authorisation of transaction                       交易的授权 >a8iY|QY  
availability                                         可获得性 (?zg.y  
B YZ~MByu  
balance                                      余额；差额；平衡 VMah3T!  
balance sheet                                    资产负债表 c7mKE`  
bank                                                 银行 m]qw8BoU`F  
bank account                                    银行账户，银行户头
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bank statement                                 银行对账单 /k'7j*t Z  
barter transaction                              易货交易，以物换物交易 h
Q#e;1uD  
basis of audit                                    审计依据 3?
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basis of preparation                                (会计报表的)编制基础  /
 
book of account                               账目，账簿 [CQR  
borrowing                                         借款，贷款，借债 n>ryS/1  
branch                                              分支，分支机构，分店 +tPBm{|  
brought forward                                (账户余额等的)承上年，承上期，承上页 ~b_DFj  
budget                                              预算 5FZw (E  
building                                      建筑物；大楼 "0eX/rY%  
business conditions                                  业务情况，经营情况 R+LKa Z  
business licence                               (企业等的)营业执照 9=>q0D2
 
business relation                                业务关系 '#6eUb  
B&cIx~+  

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