[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 xUNq!({T  
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审计词汇英汉对照 x4h.WDT$  
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A K{,'%|  
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ability to continue as a going concern               持续经营能力 xm5?C>vu(  
acceptability                                     可接受性，可接受程度 M!i*DU+SE  
acceptable level of detection risk                     检查风险的可接受水平 m WHyk"l  
acceptance of engagement                       接受委托 'h^Ya?g  
accepting the engagement for the first time              首次接受委托 DWEDL[{  
access to asset                                         对资产的接触 olr-oi`4C  
according to                                     根据，依据，依照 zeq")A
 
account balance                                账户余额 `PUxR8y  
account for                                       对……进行会计处理，核算；解释 X,Rl&K\b"  
accounting                                        会计，会计学 VLVDi>0i  
accounting advisory serve                        会计咨询服务 X|&H2y|*7  
accounting firm                                 会计师事务所 )a5ON8?  
accounting information                      会计信息，会计资料 [#YzU^^Ib  
accounting period                             会计期间 YQtq?&0Ct  
accounting policies                                   会计政策 22;B:  
accounting professional bodies                 会计职业组织，会计职业团体 59p'U/|  
accounting records                                   会计记录 A@Lr(L  
accounting responsibility                           会计责任  p1hF.  
accounting service                             会计服务 V7`vLs-  
accounting standards                                会计准则 mkfDDl2 GP  
Accounting Standards for Business Enterprises       企业会计准则 J{\(Y#|rHs  
accounting system                             会计系统 PVIZ Y^64  
accounting treatment                                会计处理 ~]].i~EV(  
accuracy                                    准确性，精确性 ~
d3@x\I?  
additional audit procedures                      追加审计程序 BsL+9lNue  
addressee                                         收件人，收信人 .C&kWM&j  
Administration of State-owned Assets  (the～)     国有资产管理局 WnOvU<Z <  
administrative laws and regulations                 行政法规 nLmF5.&  
adverse impact                                 不利影响，负面影响 W /*?y&  
adverse opinion                                反对意见 *&\6x}.I4  
advisory group                                  咨询组，顾问组 }p-/R'  
agency fee                                        代理费，代理费用 f$9|qfW'$  
aggregate                                          总计，合计为…… z}B8&*>  
alternation of document and record                 变造文件和记录 9HPmJ`b  
alternative audit procedures                      替代审计程序，备选审计程序
fJ0V|o  
amend                                              修改，修订 h_\( $"  
amortisation                                      摊销 Bo14t*(  
analytical capacity                             分析能力 GY.iCub  
analytical procedures                               分析性程序 K
eB??1S  
annual financial statements                        年度会计报表，年度财务报表 _sZ&=-FR  
appendix                                          附录，附表 %Ofw"W  
applicable                                         适用的 OCJt5#e~A  
applicable laws and regulations                 适用的法规 }s:3_9mE  
application systems                                  应用系统 cNFHbMd  
apply consistently                              一贯地执行，一贯地实施 Gy;Fe=  
appropriate                                       适当的，合适的； iq?T&44&  
征用，挪用 Z_edNf}|  
appropriate authorization                          适当的授权 b|@zjh;]A7  
appropriateness of audit evidence                    审计证据的适当性 ^*+M9e9Z  
approval                                    批准，核准 HG< z,gE 2  
assertion                                    (会计报表上的)认定；确认 v=+3AW-|v  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 /hmDe
Po}  
asset                                                 资产，财产 SS24@:"{  
asset restructuring                             资产重组 Q+wO\TtE  
assignment of duties                                 职责的划分 tIV{uVM[|D  
assistant                                     助理，助理人员 s;E(51V<>  
associated company                                 联属公司，联营公司 3$Vx8:Rhdn  
association                                        联合，结合；协会，社团 rNKeY48\  
assumption                                       假设，假定 hoM %|,0  
at a given date                                         在某一特定时日 _Pa@%/  
attestation                                         鉴证，公证 )db:jPkwd  
attestation service                             鉴证服务 aMxj{*v7  
audit adjustment                                审计调整 m/jyc# L:u  
audit areas                                        审计领域 8~y
P?#p  
audit conclusion                                审计结论 ^i2>Ax&T  
audit effectiveness                             审计效果 8a]g>g  
audit efficiency                                  审计效率 MK@rx6<9  
audit engagement letter                      审计业务约定书 5O]ZX3z>  
audit evidence                                          审计证据 ]Hq,Pr_+  
audit fee                                    审计费 K'e,9P{  
audit files                                          审计档案 )m+O.`x  
audit findings                                     审计中发现的事项 +'iqGg-  
audit implementation stage                        审计实施阶段 xLLTp7b(  
audit mark                                        审计标识 qT #=C'?  
audit materiality                                 审计重要性 isy[RAP<  
audit method                                     审计方法 Gc*=n*@^K  
audit objective                                         审计目标，审计目的 PFx.uqp  
audit of financial statements                      会计报表审计，财务报表审计 _(~LXk
^C  
audit opinion                                     审计意见 GVu[X?q@|  
audit period                                      被审计期间，被审计年度 =
 qoOr~  
audit plan                                          审计计划 bA2[=6  
audit planning                                    编制审计计划，制定审计计划，审计计划 QVkji7)ZT  
audit planning stage                                  审计计划阶段 ?b'(39fj  
audit procedure                                审计程序 /ueOc<[8"  
audit programme                               审计程序表，具体审计计划 %X^qWKix}m  
audit report                                       审计报告 ~% t'}JDZ  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Z]WX 7d  
audit report with a qualified opinion                 有保留意见的审计报告 ZR0 OqSp]  
audit report with an adverse opinion                否定意见的审计报告 ?(Tin80=r  
audit report with dual dates                      双重日期审计报告 ;$1x_ Cb  
audit reporting stage                                 审计报告阶段 fv+d3s?h  
audit responsibility                                   审计责任 ,)!%^~v  
audit results                                      审计结果 K>LS8,8V  
audit risk                                          审计风险 [\ Sd*-  
audit sampling                                          审计抽样 /*BK6hc  
audit sampling techniques                         审计抽样方法，审计抽样技术 =sv?))b`  
audit strategies                                  审计策略 ^+-]V9?+  
audit summary                                         审计总结，审计小结 R.l
!KIq  
audit team                                         审计小组 kka{u[ruA  
audit test                                    审计测试 Anpp`>}N  
audit trail                                          审计轨迹 .@EzHe ^W  
audit work                                        审计工作 $Q}L*4?]   
audit working paper                                 审计工作底稿 B0p;Zh  
audited financial statement                        审计会计报表，已审计财务报表 ]N0 B.e~D  
Auditing Guidelines (the～)                      审计规范指南 C+ Y;D:  
auditing standards                             审计准则 v$x)$/]n  
audit-oriented working paper                          (审计)业务类工作底稿 ,'t&L]  
authorisation                                     授权 bG*l_  
authorisation of transaction                       交易的授权 {~R?f$}""j  
availability                                         可获得性 U(x$&um(l  
B ^jd
tp  
balance                                      余额；差额；平衡 p\#;(pf}s  
balance sheet                                    资产负债表 =jpRv<
X|,  
bank                                                 银行 N+5f.c+S-  
bank account                                    银行账户，银行户头 UY,u-E"  
bank statement                                 银行对账单 L0H^S)g  
barter transaction                              易货交易，以物换物交易 bF*Kb"!CF  
basis of audit                                    审计依据 >gq=W5vN(  
basis of preparation                                (会计报表的)编制基础 Q%!xw(  
book of account                               账目，账簿 Oml3=TV  
borrowing                                         借款，贷款，借债 nGK=Nf.5  
branch                                              分支，分支机构，分店 W!kF(O NA  
brought forward                                (账户余额等的)承上年，承上期，承上页 dD'KP4Io@  
budget                                              预算 4T"L#o1  
building                                      建筑物；大楼 BILZ XMf  
business conditions                                  业务情况，经营情况  &z*4Uij  
business licence                               (企业等的)营业执照 OVgak>$  
business relation                                业务关系 53pfo:1'  
,1!Y!,xy  

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