[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 M:w]g`LKl  
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审计词汇英汉对照  34~[dY  
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ability to continue as a going concern               持续经营能力 m`8tHHF  
acceptability                                     可接受性，可接受程度 R= *vPS  
acceptable level of detection risk                     检查风险的可接受水平 )F: UkS  
acceptance of engagement                       接受委托 SMh[7lU`  
accepting the engagement for the first time              首次接受委托 YQ5d!a.  
access to asset                                         对资产的接触 SZD@<3Nb  
according to                                     根据，依据，依照 /ee4 v!  
account balance                                账户余额 BU;E6s>P  
account for                                       对……进行会计处理，核算；解释 <(caY37o6)  
accounting                                        会计，会计学 ow,=M%x"0  
accounting advisory serve                        会计咨询服务 L!kbDbqn  
accounting firm                                 会计师事务所 ^v@& q  
accounting information                      会计信息，会计资料 %:[Y/K-   
accounting period                             会计期间 3/2G~$C  
accounting policies                                   会计政策 6-uB[$ko  
accounting professional bodies                 会计职业组织，会计职业团体 z>W'Ra6  
accounting records                                   会计记录 Q?W}]RW  
accounting responsibility                           会计责任 z@J;sz  
accounting service                             会计服务 )rv<"  
accounting standards                                会计准则 M \3Zj(E/  
Accounting Standards for Business Enterprises       企业会计准则 u< .N\/  
accounting system                             会计系统 `<d{(9:+  
accounting treatment                                会计处理 woR }=\K  
accuracy                                    准确性，精确性 ZNG{:5u,  
additional audit procedures                      追加审计程序 1fb!sbGD.k  
addressee                                         收件人，收信人 /<oBgFMoJ  
Administration of State-owned Assets  (the～)     国有资产管理局 JV9Ft,xk  
administrative laws and regulations                 行政法规   |HB  
adverse impact                                 不利影响，负面影响 nD;8)VI'I  
adverse opinion                                反对意见 JZB@K6 ~dO  
advisory group                                  咨询组，顾问组 }K\m.+%=d  
agency fee                                        代理费，代理费用 @60/IE{-v  
aggregate                                          总计，合计为…… D[}qhDlX  
alternation of document and record                 变造文件和记录 `?:X-dh_  
alternative audit procedures                      替代审计程序，备选审计程序 <3c|S_|L*m  
amend                                              修改，修订 9`sIE_%+  
amortisation                                      摊销 n+uDg  
analytical capacity                             分析能力 uSK<{UT~3  
analytical procedures                               分析性程序 yTL<S'  
annual financial statements                        年度会计报表，年度财务报表 #:3~I  
appendix                                          附录，附表 G=%SMl>[  
applicable                                         适用的 9dD;Z$x&Xk  
applicable laws and regulations                 适用的法规 \d{S3\7  
application systems                                  应用系统 tXnD>H YV  
apply consistently                              一贯地执行，一贯地实施 E`>u*D$un~  
appropriate                                       适当的，合适的； 6H}8^'/u  
征用，挪用 xi G_l-2l  
appropriate authorization                          适当的授权 S?Z"){  
appropriateness of audit evidence                    审计证据的适当性 )s4a<Sc]  
approval                                    批准，核准 lGtTZ cg  
assertion                                    (会计报表上的)认定；确认 u|]`
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 |cUBS)
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asset                                                 资产，财产 )X-/0G=N-  
asset restructuring                             资产重组 (}LLk+  
assignment of duties                                 职责的划分 rb@{ir  
assistant                                     助理，助理人员 fbK`A?5K
 
associated company                                 联属公司，联营公司 (Cjw^P|Y@  
association                                        联合，结合；协会，社团 ..hD_k  
assumption                                       假设，假定 Z6xM(*vg  
at a given date                                         在某一特定时日 L@HWm;aN  
attestation                                         鉴证，公证  @Iy&Qo  
attestation service                             鉴证服务 :=K <2
 
audit adjustment                                审计调整 <i!7f26r  
audit areas                                        审计领域 1W +QcK4k  
audit conclusion                                审计结论 D#G(&<Q  
audit effectiveness                             审计效果 41V}6+$g  
audit efficiency                                  审计效率 [Vaw$c-+[y  
audit engagement letter                      审计业务约定书 THbV],RhJ  
audit evidence                                          审计证据 sAz]8(Fi0  
audit fee                                    审计费 @"=wn
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audit files                                          审计档案 z(&~O;;N#  
audit findings                                     审计中发现的事项 }\Mmp+<  
audit implementation stage                        审计实施阶段 d=_Wgz,d  
audit mark                                        审计标识 =^LX,!2zp{  
audit materiality                                 审计重要性
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audit method                                     审计方法 hO@VYO  
audit objective                                         审计目标，审计目的 <..|:0Q&~  
audit of financial statements                      会计报表审计，财务报表审计 c={bunnz#  
audit opinion                                     审计意见 ^|1)6P}6  
audit period                                      被审计期间，被审计年度 zn@yt%PCV  
audit plan                                          审计计划 #n8jn#  
audit planning                                    编制审计计划，制定审计计划，审计计划 APA:K9jD  
audit planning stage                                  审计计划阶段 ]TmxCTVL  
audit procedure                                审计程序 CAl]Kpc  
audit programme                               审计程序表，具体审计计划 b];p/V# <  
audit report                                       审计报告 H_CX5=Nq^  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 i>`!W|=_  
audit report with a qualified opinion                 有保留意见的审计报告 8Ekk"h6  
audit report with an adverse opinion                否定意见的审计报告 7pY7iR_  
audit report with dual dates                      双重日期审计报告 4/tp-dBip  
audit reporting stage                                 审计报告阶段 !w9w{dtW=  
audit responsibility                                   审计责任 ^ |^Q(  
audit results                                      审计结果 ;{k`nv_6  
audit risk                                          审计风险 s;;"^5B.  
audit sampling                                          审计抽样 <x| P}  
audit sampling techniques                         审计抽样方法，审计抽样技术 M[@=m[#a  
audit strategies                                  审计策略 |NZVm}T  
audit summary                                         审计总结，审计小结 Z1g
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audit team                                         审计小组 lp;=f  
audit test                                    审计测试 c)tG1|Og]  
audit trail                                          审计轨迹 kr|u ||   
audit work                                        审计工作 ny]R,D0  
audit working paper                                 审计工作底稿 1/H9(2{L  
audited financial statement                        审计会计报表，已审计财务报表 (haYY]W \  
Auditing Guidelines (the～)                      审计规范指南 DJmT]Q]o)  
auditing standards                             审计准则 mw*BaDN@Q  
audit-oriented working paper                          (审计)业务类工作底稿 Tl9;KE|  
authorisation                                     授权 J~jR`2+r  
authorisation of transaction                       交易的授权 [*k25N  
availability                                         可获得性 '!%Zf;Fjr  
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balance                                      余额；差额；平衡 2/
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balance sheet                                    资产负债表 tJQ
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bank                                                 银行 -W:te7  
bank account                                    银行账户，银行户头 f/Lyc=-]  
bank statement                                 银行对账单 7jZ=+2  
barter transaction                              易货交易，以物换物交易 )lo;y~ o  
basis of audit                                    审计依据 Yc,qXK-  
basis of preparation                                (会计报表的)编制基础 `bJ+r)+5  
book of account                               账目，账簿 K; +w'/{  
borrowing                                         借款，贷款，借债 g J8+HV  
branch                                              分支，分支机构，分店 n8.W$&-ia  
brought forward                                (账户余额等的)承上年，承上期，承上页 .qcIl)3  
budget                                              预算 VqeK~,}  
building                                      建筑物；大楼 v?U;o&L(  
business conditions                                  业务情况，经营情况 1$*ZN4
 
business licence                               (企业等的)营业执照 /8(\AuDT  
business relation                                业务关系 I+?9}t  
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