[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 kTvd+TP4  
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审计词汇英汉对照 >i
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ability to continue as a going concern               持续经营能力 NhYLtw^u  
acceptability                                     可接受性，可接受程度 h3;bxq!q  
acceptable level of detection risk                     检查风险的可接受水平 M^]cM(swK5  
acceptance of engagement                       接受委托 L~KM=[cn  
accepting the engagement for the first time              首次接受委托 |.3DD"*  
access to asset                                         对资产的接触
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according to                                     根据，依据，依照 Gmz6$^D   
account balance                                账户余额 6w@ Ii;  
account for                                       对……进行会计处理，核算；解释 U,.![TP  
accounting                                        会计，会计学 ~b2wBs)r  
accounting advisory serve                        会计咨询服务 f1(+ bE%  
accounting firm                                 会计师事务所 Alxx[l\<J  
accounting information                      会计信息，会计资料 E^S
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accounting period                             会计期间 .?hP7;hhI  
accounting policies                                   会计政策 L{`JRu  
accounting professional bodies                 会计职业组织，会计职业团体 \(vY%DL1:  
accounting records                                   会计记录 Dmu/RD5X:  
accounting responsibility                           会计责任 g"> {9YE  
accounting service                             会计服务 w/K_B:s  
accounting standards                                会计准则 +PuPO9jKO@  
Accounting Standards for Business Enterprises       企业会计准则 Kp,M"Y  
accounting system                             会计系统 `9 b7>Nn<  
accounting treatment                                会计处理 *v3]}g[<  
accuracy                                    准确性，精确性 ) v,:N.@Q  
additional audit procedures                      追加审计程序 wg]j+r@  
addressee                                         收件人，收信人 b 'pOJ
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Administration of State-owned Assets  (the～)     国有资产管理局 m RO~aD!N  
administrative laws and regulations                 行政法规 2]ape !(  
adverse impact                                 不利影响，负面影响 E2{FK)qT  
adverse opinion                                反对意见 >#y^;/bb  
advisory group                                  咨询组，顾问组 '>rw(3  
agency fee                                        代理费，代理费用 }B.H|*uO  
aggregate                                          总计，合计为…… x3"# POp  
alternation of document and record                 变造文件和记录 Zc`BiLzrIG  
alternative audit procedures                      替代审计程序，备选审计程序 jav#f{'  
amend                                              修改，修订 x HhN  
amortisation                                      摊销 E3iW-B8u8  
analytical capacity                             分析能力 ksN+?E4w  
analytical procedures                               分析性程序 ^~A>8CQOU  
annual financial statements                        年度会计报表，年度财务报表 )6J9J+%bi  
appendix                                          附录，附表 iS<I0\D  
applicable                                         适用的 %&Q$dzgb_  
applicable laws and regulations                 适用的法规 UTH_^HAN#G  
application systems                                  应用系统 k4[|'Dk?  
apply consistently                              一贯地执行，一贯地实施 *NClfkZ  
appropriate                                       适当的，合适的； '4#}e[e  
征用，挪用 e;[F\ov%  
appropriate authorization                          适当的授权 5)MS~ii  
appropriateness of audit evidence                    审计证据的适当性 i0$ kit  
approval                                    批准，核准 f|tjsZxQ  
assertion                                    (会计报表上的)认定；确认 c. 2).Jt,  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 <>aw 1WM+  
asset                                                 资产，财产 fk x \=  
asset restructuring                             资产重组 '5|h)Q5  
assignment of duties                                 职责的划分 D'Y-6W3  
assistant                                     助理，助理人员 [a wj io  
associated company                                 联属公司，联营公司 BjzPz  
association                                        联合，结合；协会，社团 XnWr5-;
 
assumption                                       假设，假定 vTx2E6  
at a given date                                         在某一特定时日 t
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attestation                                         鉴证，公证 :FTMmW,>'  
attestation service                             鉴证服务 <U\B!fO'  
audit adjustment                                审计调整 HEM9E&rL  
audit areas                                        审计领域 aiu5}%U  
audit conclusion                                审计结论 #Ibp(  
audit effectiveness                             审计效果 SF<c0bR9  
audit efficiency                                  审计效率 pj?f?.^  
audit engagement letter                      审计业务约定书 fV'ZsJ N  
audit evidence                                          审计证据 F ;2w1S^  
audit fee                                    审计费 L=sYLC6d  
audit files                                          审计档案 z3;*Em8Ir  
audit findings                                     审计中发现的事项 ,~]tg77  
audit implementation stage                        审计实施阶段  O2%?  
audit mark                                        审计标识 +y3%3EKs1~  
audit materiality                                 审计重要性 YS*9t Q{  
audit method                                     审计方法  vz7J-CH  
audit objective                                         审计目标，审计目的 TmV,&[ 'mg  
audit of financial statements                      会计报表审计，财务报表审计 !*%WuyCgr4  
audit opinion                                     审计意见 F6{bjv2A  
audit period                                      被审计期间，被审计年度 'GS"8w~j  
audit plan                                          审计计划 OD6\Mr2=  
audit planning                                    编制审计计划，制定审计计划，审计计划 lUvpszH=  
audit planning stage                                  审计计划阶段 ?I~()]k5  
audit procedure                                审计程序 >^*+iEe  
audit programme                               审计程序表，具体审计计划 #T=LR@y  
audit report                                       审计报告 ikvWh<=>H  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 5jgR4a*_v  
audit report with a qualified opinion                 有保留意见的审计报告 VYk!k3qS  
audit report with an adverse opinion                否定意见的审计报告 rcC<Zat,|  
audit report with dual dates                      双重日期审计报告 Z*= $8 e@  
audit reporting stage                                 审计报告阶段 9#MBaO8_"  
audit responsibility                                   审计责任 KQg]0y d  
audit results                                      审计结果 n4R(.N00  
audit risk                                          审计风险 UZJCvfi  
audit sampling                                          审计抽样 &N\jG373  
audit sampling techniques                         审计抽样方法，审计抽样技术 G'ei/Me6{  
audit strategies                                  审计策略 G#u6Am)T  
audit summary                                         审计总结，审计小结 +>{Y.`a;Jo  
audit team                                         审计小组 z;|A(*Y  
audit test                                    审计测试 ;E3>ay6m8  
audit trail                                          审计轨迹 IV\'e}  
audit work                                        审计工作 \Ani}qQ%|  
audit working paper                                 审计工作底稿 ~^r29'3  
audited financial statement                        审计会计报表，已审计财务报表 f-`)^5E  
Auditing Guidelines (the～)                      审计规范指南 EkjN{$*  
auditing standards                             审计准则 65#'\+  
audit-oriented working paper                          (审计)业务类工作底稿 {_ i\f ]L  
authorisation                                     授权 v{ 0=  
authorisation of transaction                       交易的授权 V4'YWdTi  
availability                                         可获得性 @W[f1  
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balance                                      余额；差额；平衡 =IQ5<;U3  
balance sheet                                    资产负债表 YSTv\y
 
bank                                                 银行 IJ(  
bank account                                    银行账户，银行户头 ,P70J
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bank statement                                 银行对账单 I uMQ9&  
barter transaction                              易货交易，以物换物交易 !y@NAa0  
basis of audit                                    审计依据 "J[K 3  
basis of preparation                                (会计报表的)编制基础 QSszn`e  
book of account                               账目，账簿 8TLgNQP
 
borrowing                                         借款，贷款，借债 /tf5Bv'<  
branch                                              分支，分支机构，分店 LHkc7X$  
brought forward                                (账户余额等的)承上年，承上期，承上页 qQ?"@>PALD  
budget                                              预算 d9;g]uj`  
building                                      建筑物；大楼 "AnC?c9?-^  
business conditions                                  业务情况，经营情况 VFURAYS  
business licence                               (企业等的)营业执照 V9{]O V%  
business relation                                业务关系 o7s
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