[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 ;@$,
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审计词汇英汉对照 y#SD-#I-  
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ability to continue as a going concern               持续经营能力 qv >(  
acceptability                                     可接受性，可接受程度 3R96;d;  
acceptable level of detection risk                     检查风险的可接受水平 "MKsSty  
acceptance of engagement                       接受委托 AZm)$@e)  
accepting the engagement for the first time              首次接受委托 :=fHPT  
access to asset                                         对资产的接触 .*..pf|/  
according to                                     根据，依据，依照 CMB$RLf  
account balance                                账户余额 S| ?--vai_  
account for                                       对……进行会计处理，核算；解释 kT3;%D^  
accounting                                        会计，会计学 4zvU"np  
accounting advisory serve                        会计咨询服务 6O?Sr,  
accounting firm                                 会计师事务所 +(hwe jyC  
accounting information                      会计信息，会计资料 8YkH  
accounting period                             会计期间 T%xL=STJNy  
accounting policies                                   会计政策 UVi/Be#|  
accounting professional bodies                 会计职业组织，会计职业团体 ;C@^wI  
accounting records                                   会计记录 sJ*U Fm{  
accounting responsibility                           会计责任 *fyEw\`a  
accounting service                             会计服务 N1zrfn-VU  
accounting standards                                会计准则 fpC@3itI  
Accounting Standards for Business Enterprises       企业会计准则 )=y6s^}  
accounting system                             会计系统 9!<3qx/  
accounting treatment                                会计处理 `e:RZ
  
accuracy                                    准确性，精确性 s~'C'B?  
additional audit procedures                      追加审计程序 Qpu2RfP  
addressee                                         收件人，收信人 "U~@o4u;  
Administration of State-owned Assets  (the～)     国有资产管理局 I>\?t4t  
administrative laws and regulations                 行政法规 Cl){sP=8W  
adverse impact                                 不利影响，负面影响 &^<T/PiR  
adverse opinion                                反对意见 =Qq^=3@h  
advisory group                                  咨询组，顾问组 J;9QDrl`  
agency fee                                        代理费，代理费用 {}2p1-(  
aggregate                                          总计，合计为…… #8HXR3L5=!  
alternation of document and record                 变造文件和记录 G~j<I/)"  
alternative audit procedures                      替代审计程序，备选审计程序 V)?g4M3}  
amend                                              修改，修订 ~ZIRCTQ"  
amortisation                                      摊销 Q/SC7R&"t  
analytical capacity                             分析能力 Ol
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analytical procedures                               分析性程序 LPgI"6cP  
annual financial statements                        年度会计报表，年度财务报表 YZ+g<HXB  
appendix                                          附录，附表 _A~gqOe  
applicable                                         适用的 yM~D.D3H  
applicable laws and regulations                 适用的法规 LU=)\U@Q  
application systems                                  应用系统 / =<ul-K  
apply consistently                              一贯地执行，一贯地实施 +=xRr?F  
appropriate                                       适当的，合适的； 0X6o  
征用，挪用 q.Mck9R7  
appropriate authorization                          适当的授权 `^Sq>R!;  
appropriateness of audit evidence                    审计证据的适当性 ph+tk5k  
approval                                    批准，核准 Z-V%lRQ=b  
assertion                                    (会计报表上的)认定；确认 ,3[<C)'[  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 fXQRsL8 ]  
asset                                                 资产，财产 TniKH(w/  
asset restructuring                             资产重组 nWsz0v3'9  
assignment of duties                                 职责的划分 )}lV41u  
assistant                                     助理，助理人员 S}I=i>QB  
associated company                                 联属公司，联营公司 (NlEb'~+  
association                                        联合，结合；协会，社团 F'Vl\qPt  
assumption                                       假设，假定 x/^zNO\1  
at a given date                                         在某一特定时日 n#,l &Bx  
attestation                                         鉴证，公证 ''YjeX  
attestation service                             鉴证服务 )SLs  [  
audit adjustment                                审计调整 2$UR"P  
audit areas                                        审计领域 C T`X~y10  
audit conclusion                                审计结论 ':dHYvP/UX  
audit effectiveness                             审计效果 1W7BN~p14  
audit efficiency                                  审计效率 I(S6DkU  
audit engagement letter                      审计业务约定书 <5^(l$IBj  
audit evidence                                          审计证据 nJ@
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audit fee                                    审计费 EF~PM

 
audit files                                          审计档案 v%Xe)D   
audit findings                                     审计中发现的事项 
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audit implementation stage                        审计实施阶段 f ebh1rUX  
audit mark                                        审计标识 tYa*%|! v  
audit materiality                                 审计重要性 T`;M!-)2  
audit method                                     审计方法 aC` c^'5  
audit objective                                         审计目标，审计目的 a"4 6_>  
audit of financial statements                      会计报表审计，财务报表审计 Jp0.h8i  
audit opinion                                     审计意见 (o\~2e:  
audit period                                      被审计期间，被审计年度 4Fq}*QJ-  
audit plan                                          审计计划 #+\G- =-  
audit planning                                    编制审计计划，制定审计计划，审计计划 ,:{+ H  
audit planning stage                                  审计计划阶段 </p.OaNe  
audit procedure                                审计程序 -/?<@*n  
audit programme                               审计程序表，具体审计计划 ';F][x5j  
audit report                                       审计报告 bc-)y3gHU  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 9\2&6H  
audit report with a qualified opinion                 有保留意见的审计报告 i|GC 'XD@  
audit report with an adverse opinion                否定意见的审计报告 (v}:  
audit report with dual dates                      双重日期审计报告 tTt ~W5lo  
audit reporting stage                                 审计报告阶段 j&5Xjl
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audit responsibility                                   审计责任 l"8YIsir  
audit results                                      审计结果 mws.)  
audit risk                                          审计风险 e:<> Yq+  
audit sampling                                          审计抽样 vS#]RW&j  
audit sampling techniques                         审计抽样方法，审计抽样技术 qiN'Tuw9  
audit strategies                                  审计策略 D$;/ l}s?  
audit summary                                         审计总结，审计小结 i/z7a%$   
audit team                                         审计小组 8E{>czF"  
audit test                                    审计测试 470Pig>I8  
audit trail                                          审计轨迹 Y}Uw7\e  
audit work                                        审计工作 l<?wB|1'  
audit working paper                                 审计工作底稿 Po3W+;@  
audited financial statement                        审计会计报表，已审计财务报表 r MlNp?{_  
Auditing Guidelines (the～)                      审计规范指南 TH &B9  
auditing standards                             审计准则 %|>i2  
audit-oriented working paper                          (审计)业务类工作底稿 L8Q!6oO=<  
authorisation                                     授权 'iK0Wr  
authorisation of transaction                       交易的授权 Viw3 /K  
availability                                         可获得性 >rubMGb  
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balance                                      余额；差额；平衡 `<q5RuU  
balance sheet                                    资产负债表 %s>E@[s  
bank                                                 银行 \\JXY*DA:+  
bank account                                    银行账户，银行户头 |~Iw  
bank statement                                 银行对账单 DP_\%(A  
barter transaction                              易货交易，以物换物交易 [qB=OxH?  
basis of audit                                    审计依据 \ :.p8`  
basis of preparation                                (会计报表的)编制基础 om6R/K  
book of account                               账目，账簿 e<K=Q$U.  
borrowing                                         借款，贷款，借债 HFOp4  
branch                                              分支，分支机构，分店 )SuJK.IF  
brought forward                                (账户余额等的)承上年，承上期，承上页 g,nE
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budget                                              预算 [@;Z xs  
building                                      建筑物；大楼 m`~ Qr~  
business conditions                                  业务情况，经营情况 vNIQc "\-  
business licence                               (企业等的)营业执照 H'2 =yhtVh  
business relation                                业务关系 "5Mo%cUp  
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