[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 v9Xp97J2  
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审计词汇英汉对照 wApMzZ(X2y  
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ability to continue as a going concern               持续经营能力 S1D@vnZ3O\  
acceptability                                     可接受性，可接受程度 gM [w1^lj  
acceptable level of detection risk                     检查风险的可接受水平 F 4<O2!V  
acceptance of engagement                       接受委托 MxyN\Mq'  
accepting the engagement for the first time              首次接受委托 :>p8zG  
access to asset                                         对资产的接触 A'G@uD@3  
according to                                     根据，依据，依照 o)OUWGjb/K  
account balance                                账户余额 b;)~wU=  
account for                                       对……进行会计处理，核算；解释 0afei4i~N  
accounting                                        会计，会计学 ]xguBh]  
accounting advisory serve                        会计咨询服务 @ym/27cRE  
accounting firm                                 会计师事务所 VCtH%v#S;.  
accounting information                      会计信息，会计资料 w.&1%X(k  
accounting period                             会计期间 nFe%vu8a  
accounting policies                                   会计政策 C7H/N<VAq  
accounting professional bodies                 会计职业组织，会计职业团体 <C9 XX~  
accounting records                                   会计记录 e" ]2=5g  
accounting responsibility                           会计责任 a>mm+L8y  
accounting service                             会计服务 ICAH G7,  
accounting standards                                会计准则 4%1 D}9hO6  
Accounting Standards for Business Enterprises       企业会计准则 y^]tahbo  
accounting system                             会计系统 N)&4Hy  
accounting treatment                                会计处理 0\2\*I}?  
accuracy                                    准确性，精确性 Hcc"b0>}{  
additional audit procedures                      追加审计程序 'R&uD~Q  
addressee                                         收件人，收信人 9b?SHzAa  
Administration of State-owned Assets  (the～)     国有资产管理局 *xp\4;B  
administrative laws and regulations                 行政法规 &-5_f*{  
adverse impact                                 不利影响，负面影响 e@{i  
adverse opinion                                反对意见 kNqH zo  
advisory group                                  咨询组，顾问组 RZ1 /#;  
agency fee                                        代理费，代理费用 WcC?8X2  
aggregate                                          总计，合计为…… J[^}u_z  
alternation of document and record                 变造文件和记录 o!4!"O'E  
alternative audit procedures                      替代审计程序，备选审计程序 8u!
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amend                                              修改，修订 M)sZ
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amortisation                                      摊销 #z1H8CFL"  
analytical capacity                             分析能力 V'w@rc\XN  
analytical procedures                               分析性程序 kh%{C]".1  
annual financial statements                        年度会计报表，年度财务报表 !~Q2|r  
appendix                                          附录，附表 !Ci~!)$z6  
applicable                                         适用的 yjJ5P`j]  
applicable laws and regulations                 适用的法规 g#]wLm#
 
application systems                                  应用系统 %r4
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apply consistently                              一贯地执行，一贯地实施 ^Q&u0;OJ  
appropriate                                       适当的，合适的； erO>1 ,4S  
征用，挪用 >AJSqgHQ,  
appropriate authorization                          适当的授权 7}jW
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appropriateness of audit evidence                    审计证据的适当性 ;W>Y:NCrp  
approval                                    批准，核准 G<M:Ak+~  
assertion                                    (会计报表上的)认定；确认 'W a,OFd\8  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ]tY ^0a  
asset                                                 资产，财产 qYhs|tY)  
asset restructuring                             资产重组 <, 3ROo76  
assignment of duties                                 职责的划分 $cu00
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assistant                                     助理，助理人员 ?'"X"@r5  
associated company                                 联属公司，联营公司 JJRK7\~$  
association                                        联合，结合；协会，社团 MQKfJru7  
assumption                                       假设，假定 C;(t/zh  
at a given date                                         在某一特定时日 :a: l j  
attestation                                         鉴证，公证 1He{v#  
attestation service                             鉴证服务 /t-fjB{=G  
audit adjustment                                审计调整 pu,?<@0YK  
audit areas                                        审计领域 @]bPVG?d  
audit conclusion                                审计结论 ^*\XgX  
audit effectiveness                             审计效果 CkswJ:z)sc  
audit efficiency                                  审计效率 `-3o+ID\  
audit engagement letter                      审计业务约定书 _e9:me5d"$  
audit evidence                                          审计证据 ?aW^+3i   
audit fee                                    审计费 R>`}e+-D  
audit files                                          审计档案 e6_ZjrQf  
audit findings                                     审计中发现的事项 {-BRt)L[  
audit implementation stage                        审计实施阶段 CIVnCy z  
audit mark                                        审计标识 ?uMQP NYs  
audit materiality                                 审计重要性 @xc',I  
audit method                                     审计方法 *%vwM7  
audit objective                                         审计目标，审计目的 Bvt@X   
audit of financial statements                      会计报表审计，财务报表审计 dJ?XPo"Cm=  
audit opinion                                     审计意见 ^uJU}v:  
audit period                                      被审计期间，被审计年度 s}j1"@  
audit plan                                          审计计划 -)vEW n$3<  
audit planning                                    编制审计计划，制定审计计划，审计计划 t*@z8<H  
audit planning stage                                  审计计划阶段 .@Ut?G  
audit procedure                                审计程序 <5=JE*s$NS  
audit programme                               审计程序表，具体审计计划 8QK5z;E2~  
audit report                                       审计报告 OiDh J  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 .d/:30Y  
audit report with a qualified opinion                 有保留意见的审计报告 ~:km]?lz0  
audit report with an adverse opinion                否定意见的审计报告 ()sTb>L  
audit report with dual dates                      双重日期审计报告
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audit reporting stage                                 审计报告阶段 q.2(OP>(  
audit responsibility                                   审计责任 Q%aU42?_1  
audit results                                      审计结果 .WQ<jZt>  
audit risk                                          审计风险 -CH`>  
audit sampling                                          审计抽样 A8A~!2V  
audit sampling techniques                         审计抽样方法，审计抽样技术 y0~I a:y  
audit strategies                                  审计策略 I]!^;))  
audit summary                                         审计总结，审计小结 ?OdJ qw0,G  
audit team                                         审计小组 |#l=  
audit test                                    审计测试 e"r)R8  
audit trail                                          审计轨迹 B^D(5  
audit work                                        审计工作 ;IK[Y{W/  
audit working paper                                 审计工作底稿 {K#NB_*To  
audited financial statement                        审计会计报表，已审计财务报表 :R):b  
Auditing Guidelines (the～)                      审计规范指南 Ch )dLPz@  
auditing standards                             审计准则 0:KE@=  
audit-oriented working paper                          (审计)业务类工作底稿 t0:AScZY   
authorisation                                     授权 +*oS((0s  
authorisation of transaction                       交易的授权 ~8`:7m?  
availability                                         可获得性 9]$8MY
 
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balance                                      余额；差额；平衡 8&"(WuZ@  
balance sheet                                    资产负债表 Wl^R8w#Z$  
bank                                                 银行 yz+, gLY  
bank account                                    银行账户，银行户头
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bank statement                                 银行对账单 Q '(ihUq*k  
barter transaction                              易货交易，以物换物交易 aKF*FFX  
basis of audit                                    审计依据 &p<(_|Af  
basis of preparation                                (会计报表的)编制基础 =\)IaZ  
book of account                               账目，账簿 Rd+P,PO  
borrowing                                         借款，贷款，借债 nRhrWS  
branch                                              分支，分支机构，分店 URcR  
brought forward                                (账户余额等的)承上年，承上期，承上页 6`\]derSon  
budget                                              预算 Q Z8QQ`*S  
building                                      建筑物；大楼 y?[snrK G  
business conditions                                  业务情况，经营情况 ~fz[x9\  
business licence                               (企业等的)营业执照 {mE! Vf  
business relation                                业务关系 #y]3LC#)^G  
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