[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 u! x9O8y  
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审计词汇英汉对照 lBgf ' b3$  
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ability to continue as a going concern               持续经营能力
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acceptability                                     可接受性，可接受程度 bezT\F/\  
acceptable level of detection risk                     检查风险的可接受水平 @vCPX=c  
acceptance of engagement                       接受委托 Jj8z~3XnJ  
accepting the engagement for the first time              首次接受委托 C~yfuPr\B  
access to asset                                         对资产的接触
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according to                                     根据，依据，依照 :0Rd )*k,v  
account balance                                账户余额 /![S 3Ol  
account for                                       对……进行会计处理，核算；解释 -shS?kV  
accounting                                        会计，会计学 Wr a W  
accounting advisory serve                        会计咨询服务 cWA9n}Z  
accounting firm                                 会计师事务所 T\{ on[O  
accounting information                      会计信息，会计资料 Tu?+pz`h  
accounting period                             会计期间 _rR+u56y-  
accounting policies                                   会计政策 X2}\i5{  
accounting professional bodies                 会计职业组织，会计职业团体 1j`-lD  
accounting records                                   会计记录 lQ<2Vw#Yl  
accounting responsibility                           会计责任 =!*e; L  
accounting service                             会计服务 C },;M@xV  
accounting standards                                会计准则 +?w 7Nm`  
Accounting Standards for Business Enterprises       企业会计准则 1`^l8V(  
accounting system                             会计系统 hq6B pE  
accounting treatment                                会计处理 X
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accuracy                                    准确性，精确性 %g5TU 6WP  
additional audit procedures                      追加审计程序 -icOg6%  
addressee                                         收件人，收信人 1XSA3;ZEc  
Administration of State-owned Assets  (the～)     国有资产管理局 9z$]hl  
administrative laws and regulations                 行政法规 #v0"hFOH,  
adverse impact                                 不利影响，负面影响 5x(`z   
adverse opinion                                反对意见 (v6t E[4  
advisory group                                  咨询组，顾问组 x%pC.0%  
agency fee                                        代理费，代理费用 #=V%S 2~  
aggregate                                          总计，合计为…… I?YT
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alternation of document and record                 变造文件和记录 W=c7>s0>  
alternative audit procedures                      替代审计程序，备选审计程序 4v_?i@,L  
amend                                              修改，修订 /;-KWu+5=  
amortisation                                      摊销 Y9Q-<~\z  
analytical capacity                             分析能力 nfJ|&'T  
analytical procedures                               分析性程序 ZM K"3c9  
annual financial statements                        年度会计报表，年度财务报表 ([R}s/)$  
appendix                                          附录，附表 *;"N kCf  
applicable                                         适用的 ZF"f.aV8)  
applicable laws and regulations                 适用的法规 bW(+
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application systems                                  应用系统 es]\xw  
apply consistently                              一贯地执行，一贯地实施 hb9e6Cc  
appropriate                                       适当的，合适的； dIQ7u  
征用，挪用 6&M $S$y  
appropriate authorization                          适当的授权 %jdV8D#Q  
appropriateness of audit evidence                    审计证据的适当性 ^m;dEe&@F  
approval                                    批准，核准 J]UlCg  
assertion                                    (会计报表上的)认定；确认 jb~a z  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 $/90('D  
asset                                                 资产，财产 +-&N<U  
asset restructuring                             资产重组 qR4
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assignment of duties                                 职责的划分
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assistant                                     助理，助理人员 5!$m3j_,]?  
associated company                                 联属公司，联营公司 !%5ae82~3  
association                                        联合，结合；协会，社团 @'C f<wns  
assumption                                       假设，假定 C9E l {f  
at a given date                                         在某一特定时日 8ar2N )59  
attestation                                         鉴证，公证 AFcsbw  
attestation service                             鉴证服务 iDt^4=`  
audit adjustment                                审计调整 +(0Fab8g  
audit areas                                        审计领域 ]as_7  
audit conclusion                                审计结论 !4GGq  
audit effectiveness                             审计效果 Ja>UcE29  
audit efficiency                                  审计效率 Qj5~ lX`W  
audit engagement letter                      审计业务约定书 E{kh)-   
audit evidence                                          审计证据 iwWy]V m7  
audit fee                                    审计费 jY EB`&  
audit files                                          审计档案 Xt~`EN  
audit findings                                     审计中发现的事项 ^
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audit implementation stage                        审计实施阶段 '\\dh  
audit mark                                        审计标识 RBIf6oxdE  
audit materiality                                 审计重要性 J\<7M8  
audit method                                     审计方法 |={><0  
audit objective                                         审计目标，审计目的 #c@Dn.W  
audit of financial statements                      会计报表审计，财务报表审计 CnruaN@  
audit opinion                                     审计意见 JYL/p9K[I  
audit period                                      被审计期间，被审计年度 Ni*f1[sI<  
audit plan                                          审计计划 0-
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audit planning                                    编制审计计划，制定审计计划，审计计划 Z m9 e|J  
audit planning stage                                  审计计划阶段 XIh2Y\33ys  
audit procedure                                审计程序 LWHP31{R  
audit programme                               审计程序表，具体审计计划 nkTH#WTfR  
audit report                                       审计报告 4b=hFwr[?  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 hO(8v&ns3  
audit report with a qualified opinion                 有保留意见的审计报告 Hy5_iYP5  
audit report with an adverse opinion                否定意见的审计报告 [H;HrwM s)  
audit report with dual dates                      双重日期审计报告 []:;8fY  
audit reporting stage                                 审计报告阶段 D.Rk{0se8  
audit responsibility                                   审计责任 vK6YU9W~J  
audit results                                      审计结果 >C y  
audit risk                                          审计风险 r?
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audit sampling                                          审计抽样 9)0AwLlv  
audit sampling techniques                         审计抽样方法，审计抽样技术 #&0)kr66  
audit strategies                                  审计策略 ^I3cU'X  
audit summary                                         审计总结，审计小结 8T92;.~(  
audit team                                         审计小组 In^MZ)?  
audit test                                    审计测试 gS4zX>rqe  
audit trail                                          审计轨迹 ^6[KzE#*  
audit work                                        审计工作 *F*c  
audit working paper                                 审计工作底稿 B3K!>lz  
audited financial statement                        审计会计报表，已审计财务报表 ~t[#p:  
Auditing Guidelines (the～)                      审计规范指南 '#$ Y:/  
auditing standards                             审计准则 'Wjuv9)/  
audit-oriented working paper                          (审计)业务类工作底稿 r@FdxsCnGM  
authorisation                                     授权 geU-T\1[l  
authorisation of transaction                       交易的授权 +jYO?uaT  
availability                                         可获得性 Cnd70tbD )  
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balance                                      余额；差额；平衡 k%E9r'Ac  
balance sheet                                    资产负债表 #\N?ka}!  
bank                                                 银行 E0[!jZ:c  
bank account                                    银行账户，银行户头 N ?Jr8
 
bank statement                                 银行对账单 Yao>F--?  
barter transaction                              易货交易，以物换物交易 WsRG>w3"  
basis of audit                                    审计依据 6l&m+!i  
basis of preparation                                (会计报表的)编制基础 DfwxPt#
 
book of account                               账目，账簿 c+?L?s`"  
borrowing                                         借款，贷款，借债 `GOxFDB.  
branch                                              分支，分支机构，分店 I7TdBe-  
brought forward                                (账户余额等的)承上年，承上期，承上页 6la# 0U23  
budget                                              预算 +*'   
building                                      建筑物；大楼 SjD,  
business conditions                                  业务情况，经营情况 ! Sr^4R+Z  
business licence                               (企业等的)营业执照 3l
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business relation                                业务关系 Je_Hj9#M\d  
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