[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 .^?^QH3  
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审计词汇英汉对照 nA!Xb'y&  
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ability to continue as a going concern               持续经营能力 % d%KH9u  
acceptability                                     可接受性，可接受程度 ?q68{!{bi  
acceptable level of detection risk                     检查风险的可接受水平 !PaDq+fB  
acceptance of engagement                       接受委托 =<_ei|ME  
accepting the engagement for the first time              首次接受委托 ";)SA,Z  
access to asset                                         对资产的接触 D92#&,KD  
according to                                     根据，依据，依照 w|"cf{$^x  
account balance                                账户余额 OMr&f8  
account for                                       对……进行会计处理，核算；解释 ,| \62B`  
accounting                                        会计，会计学 5`ma#_zk|f  
accounting advisory serve                        会计咨询服务 wU\3"!^h  
accounting firm                                 会计师事务所 W Ie2j  
accounting information                      会计信息，会计资料 if S) < t  
accounting period                             会计期间 Ly0U')D:  
accounting policies                                   会计政策 m[@7!.0=  
accounting professional bodies                 会计职业组织，会计职业团体 qU'O4TWZ  
accounting records                                   会计记录 w Wx,}=  
accounting responsibility                           会计责任 a"!D@a  
accounting service                             会计服务 oNgu-&  
accounting standards                                会计准则 jY]hMQ/H  
Accounting Standards for Business Enterprises       企业会计准则 Vd8BQB,Q  
accounting system                             会计系统 dMA"% R  
accounting treatment                                会计处理 %cDTy]ILu  
accuracy                                    准确性，精确性 ;'o:1{Y  
additional audit procedures                      追加审计程序 C,+Sv-  
addressee                                         收件人，收信人 nFVQOr;  
Administration of State-owned Assets  (the～)     国有资产管理局 =
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administrative laws and regulations                 行政法规 (I?CW~3#  
adverse impact                                 不利影响，负面影响 zH0{S.3k  
adverse opinion                                反对意见 ]"Do%
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advisory group                                  咨询组，顾问组 6j]pJ]F6  
agency fee                                        代理费，代理费用
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aggregate                                          总计，合计为…… k)2L<Lmn  
alternation of document and record                 变造文件和记录 zuWfR&U|W  
alternative audit procedures                      替代审计程序，备选审计程序
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amend                                              修改，修订 . Q#X'j  
amortisation                                      摊销 OVsZ
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analytical capacity                             分析能力 va(ZGGS]N  
analytical procedures                               分析性程序 k5>K/;*9  
annual financial statements                        年度会计报表，年度财务报表 KcGM=z?:  
appendix                                          附录，附表 6 u3$ .Q  
applicable                                         适用的 pg}9baW?  
applicable laws and regulations                 适用的法规 Min^EAG@  
application systems                                  应用系统 x<  Td  
apply consistently                              一贯地执行，一贯地实施 =
R M=@X  
appropriate                                       适当的，合适的； &^HqbLz  
征用，挪用 \7 8w1Rkl  
appropriate authorization                          适当的授权 |eEcEu?/b  
appropriateness of audit evidence                    审计证据的适当性 t~xp&LQiY  
approval                                    批准，核准 -{ Ng6ntS  
assertion                                    (会计报表上的)认定；确认 _T\~AwVc<  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 3^>D |  
asset                                                 资产，财产 0]dL;~0y.  
asset restructuring                             资产重组 E7eOKNVC#  
assignment of duties                                 职责的划分 ?i.]|#{Z  
assistant                                     助理，助理人员 "z `&xB  
associated company                                 联属公司，联营公司 @:'swO/\<  
association                                        联合，结合；协会，社团 09Sy- je*/  
assumption                                       假设，假定 A7~~{9  
at a given date                                         在某一特定时日 C|kZT<,]  
attestation                                         鉴证，公证 /f!CX|U  
attestation service                             鉴证服务
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audit adjustment                                审计调整 u`l1 zMk  
audit areas                                        审计领域 Z4\$h1tl  
audit conclusion                                审计结论 WJG&`PP  
audit effectiveness                             审计效果 #,dE )  
audit efficiency                                  审计效率 [u_-x3`  
audit engagement letter                      审计业务约定书 qg;[~JZYKi  
audit evidence                                          审计证据 #ii,GN~N  
audit fee                                    审计费  C0\A  
audit files                                          审计档案 MQR@(>TZy  
audit findings                                     审计中发现的事项 O87Ptr8  
audit implementation stage                        审计实施阶段 -[kbHrl&  
audit mark                                        审计标识 * \@u, [,  
audit materiality                                 审计重要性 tHhA_  
audit method                                     审计方法 $u"t/_%  
audit objective                                         审计目标，审计目的 l<7)uO^8  
audit of financial statements                      会计报表审计，财务报表审计 8oI)q4V  
audit opinion                                     审计意见 MB,;HeP!  
audit period                                      被审计期间，被审计年度 `I.Uw$,P  
audit plan                                          审计计划 W/PZD (  
audit planning                                    编制审计计划，制定审计计划，审计计划 nw3CI&Y`  
audit planning stage                                  审计计划阶段 Z5/g\G[  
audit procedure                                审计程序 ;>o}/h  
audit programme                               审计程序表，具体审计计划 o=`FGowF
 
audit report                                       审计报告 ,|4%YaN.3  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 /J8'mCuC.  
audit report with a qualified opinion                 有保留意见的审计报告 kcd~`+C  
audit report with an adverse opinion                否定意见的审计报告 tA+ c  
audit report with dual dates                      双重日期审计报告 M[ea!an  
audit reporting stage                                 审计报告阶段 &lYZ=|6  
audit responsibility                                   审计责任 x\vb@!BZ  
audit results                                      审计结果 _"8\k7S*  
audit risk                                          审计风险 C LhD[/Fo  
audit sampling                                          审计抽样 }e/P|7&  
audit sampling techniques                         审计抽样方法，审计抽样技术 q9j9"M'  
audit strategies                                  审计策略 m/"\+Hv  
audit summary                                         审计总结，审计小结 X!0s__IOc  
audit team                                         审计小组 vb{+yEa  
audit test                                    审计测试  @P:  
audit trail                                          审计轨迹 E
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audit work                                        审计工作 w, u`06  
audit working paper                                 审计工作底稿 Xp]tL3-p  
audited financial statement                        审计会计报表，已审计财务报表 *yGOmi

 
Auditing Guidelines (the～)                      审计规范指南 RHo|&.B;+  
auditing standards                             审计准则 9,|&+G$  
audit-oriented working paper                          (审计)业务类工作底稿 pPcn F`A  
authorisation                                     授权 ms'!E)  
authorisation of transaction                       交易的授权 ]9?_m@Ihx  
availability                                         可获得性 <tZPS`c'_  
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balance                                      余额；差额；平衡 YX+Da"\  
balance sheet                                    资产负债表 [{F8+a^  
bank                                                 银行 p1 tfN$-  
bank account                                    银行账户，银行户头 F{cKCqI?  
bank statement                                 银行对账单 a_5`9BL  
barter transaction                              易货交易，以物换物交易 (o,&P9  
basis of audit                                    审计依据 /IM5#M5~  
basis of preparation                                (会计报表的)编制基础 p1p4t40<l  
book of account                               账目，账簿 I(r^q"  
borrowing                                         借款，贷款，借债 y: @[QhV  
branch                                              分支，分支机构，分店
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brought forward                                (账户余额等的)承上年，承上期，承上页 i]Or'L0c  
budget                                              预算 ~:."BA  
building                                      建筑物；大楼 N1ZHaZ  
business conditions                                  业务情况，经营情况 <,,U>0 ?3  
business licence                               (企业等的)营业执照 {9KG06%+  
business relation                                业务关系 jp2AU,Cl  
TL(L[  

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