[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 y%\kgWV  
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审计词汇英汉对照 2bfKD'!aH  
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ability to continue as a going concern               持续经营能力 Dw?nf  
acceptability                                     可接受性，可接受程度 _bn*B$  
acceptable level of detection risk                     检查风险的可接受水平 d?
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acceptance of engagement                       接受委托 /e6\F7  
accepting the engagement for the first time              首次接受委托 y}5H<ZcXA  
access to asset                                         对资产的接触 z' MOuz~Y  
according to                                     根据，依据，依照 vVmoV0kGt  
account balance                                账户余额 y'pAh dF  
account for                                       对……进行会计处理，核算；解释 p0UR5A>p  
accounting                                        会计，会计学 -Yy,L%E]F:  
accounting advisory serve                        会计咨询服务 @%fNB,H`
 
accounting firm                                 会计师事务所 diGPTV-?$  
accounting information                      会计信息，会计资料 6fQN F22E  
accounting period                             会计期间 +glT5sOk  
accounting policies                                   会计政策 KE`}P<K&  
accounting professional bodies                 会计职业组织，会计职业团体 cWP34;NNM  
accounting records                                   会计记录 ^N _kiSr  
accounting responsibility                           会计责任 kb]PWOz  
accounting service                             会计服务 <l(LQmM;  
accounting standards                                会计准则 lh&Q{t(+8  
Accounting Standards for Business Enterprises       企业会计准则 &%}6&PWi  
accounting system                             会计系统 >Q#_<IcI  
accounting treatment                                会计处理 r'uD|T H  
accuracy                                    准确性，精确性 znzh$9tH  
additional audit procedures                      追加审计程序 b'4{l[3~nl  
addressee                                         收件人，收信人 %%}U -*b  
Administration of State-owned Assets  (the～)     国有资产管理局 3G dWq*  
administrative laws and regulations                 行政法规 %:sQ[^0  
adverse impact                                 不利影响，负面影响 Tf)qd\  
adverse opinion                                反对意见 x-,+skZs  
advisory group                                  咨询组，顾问组 )"2)r{7:  
agency fee                                        代理费，代理费用 0~Z>}(  
aggregate                                          总计，合计为…… kqYWa`eE  
alternation of document and record                 变造文件和记录 o nt8
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alternative audit procedures                      替代审计程序，备选审计程序 ,8nu%zcVn  
amend                                              修改，修订 (PE x<r1   
amortisation                                      摊销 9o"k 7$  
analytical capacity                             分析能力 V<Q''%k  
analytical procedures                               分析性程序 +1~Y2   
annual financial statements                        年度会计报表，年度财务报表 0qqk:h  
appendix                                          附录，附表 Cb5;l~}L  
applicable                                         适用的 /qa{*"2Qo  
applicable laws and regulations                 适用的法规 D |kdk;Xv  
application systems                                  应用系统 ]*|+06  
apply consistently                              一贯地执行，一贯地实施 ) gbns'Z<  
appropriate                                       适当的，合适的； $'}rBPA/  
征用，挪用 > L_kSC?  
appropriate authorization                          适当的授权 c!vtQ<h-  
appropriateness of audit evidence                    审计证据的适当性 ZgK[,<2  
approval                                    批准，核准 (pN:ETB  
assertion                                    (会计报表上的)认定；确认 S<H2e{~  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 mN?y\GB  
asset                                                 资产，财产 gQMcQV]C$  
asset restructuring                             资产重组 >7i&(6L  
assignment of duties                                 职责的划分 Jw3VWc ]]  
assistant                                     助理，助理人员 ZxLdh8v.  
associated company                                 联属公司，联营公司 ce@1#}*  
association                                        联合，结合；协会，社团 $5N%!  
assumption                                       假设，假定 Y S/ x;  
at a given date                                         在某一特定时日 (Ild>_Tdb`  
attestation                                         鉴证，公证 Ut.%=o;
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attestation service                             鉴证服务 A?i ~*#wE  
audit adjustment                                审计调整 U{/d dCf7  
audit areas                                        审计领域 D])&>  
audit conclusion                                审计结论 KT$Za
  
audit effectiveness                             审计效果 4&

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audit efficiency                                  审计效率 OSreS5bg  
audit engagement letter                      审计业务约定书 C+o1.#]JM  
audit evidence                                          审计证据 5My4a9  
audit fee                                    审计费 @+Ch2Lod  
audit files                                          审计档案 vZMb/}-o  
audit findings                                     审计中发现的事项 c\A 4-08  
audit implementation stage                        审计实施阶段 C.qNBl*  
audit mark                                        审计标识 'KvSI=$  
audit materiality                                 审计重要性 K#Ia19au5  
audit method                                     审计方法 .n$c+ {  
audit objective                                         审计目标，审计目的 6S K;1Bp-{  
audit of financial statements                      会计报表审计，财务报表审计 U'~M(9uv:  
audit opinion                                     审计意见 _L?MYkD  
audit period                                      被审计期间，被审计年度 j.=&qYc0"  
audit plan                                          审计计划 r@")MOGc  
audit planning                                    编制审计计划，制定审计计划，审计计划 HiAj3  
audit planning stage                                  审计计划阶段 slUnB6@Q  
audit procedure                                审计程序 Wh).%K(t  
audit programme                               审计程序表，具体审计计划 B xAyjA6  
audit report                                       审计报告 R!&9RvNw  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 XZ%3PMq  
audit report with a qualified opinion                 有保留意见的审计报告 3yGo{uW  
audit report with an adverse opinion                否定意见的审计报告 +;r1AR1)x  
audit report with dual dates                      双重日期审计报告 mok94XuK)  
audit reporting stage                                 审计报告阶段 2{U5*\FhVX  
audit responsibility                                   审计责任 lw+54lZX|  
audit results                                      审计结果 YV%y KD  
audit risk                                          审计风险 p^.qwP\P  
audit sampling                                          审计抽样 X$r5KJU
 
audit sampling techniques                         审计抽样方法，审计抽样技术 qwhDv+o  
audit strategies                                  审计策略 5Z;iK(>IX  
audit summary                                         审计总结，审计小结 HxUJ 0Q  
audit team                                         审计小组 z)%Ke~)<\@  
audit test                                    审计测试 z }3`9  
audit trail                                          审计轨迹 p :{,~ 1  
audit work                                        审计工作 ~8JOPzK  
audit working paper                                 审计工作底稿 8*
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audited financial statement                        审计会计报表，已审计财务报表 ?)NgODU  
Auditing Guidelines (the～)                      审计规范指南 zv.#9^/y  
auditing standards                             审计准则 &=f] a  
audit-oriented working paper                          (审计)业务类工作底稿 n4XEyCrD  
authorisation                                     授权 *@;bWUJ  
authorisation of transaction                       交易的授权 kz0pX-@b  
availability                                         可获得性 tt&#4Z  
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balance                                      余额；差额；平衡 Kz~ E"
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balance sheet                                    资产负债表 8I8{xt4   
bank                                                 银行 953G
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bank account                                    银行账户，银行户头 !LR9}Xon  
bank statement                                 银行对账单 |@W|
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barter transaction                              易货交易，以物换物交易 FPb4VJ|xm  
basis of audit                                    审计依据 sA~ Ijg"6  
basis of preparation                                (会计报表的)编制基础 _xsHU`(J#  
book of account                               账目，账簿 &?@gCVNO,  
borrowing                                         借款，贷款，借债 LbkQuq/d  
branch                                              分支，分支机构，分店
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brought forward                                (账户余额等的)承上年，承上期，承上页 h3e %(a  
budget                                              预算 ^*G UcQ$  
building                                      建筑物；大楼 ?`= <*{_o  
business conditions                                  业务情况，经营情况 fJ GwT  
business licence                               (企业等的)营业执照 /&N\#;kK?b  
business relation                                业务关系 V=gu'~  
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