[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 |lDxk
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审计词汇英汉对照 ?d!*[K
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ability to continue as a going concern               持续经营能力 olv0w;s  
acceptability                                     可接受性，可接受程度 N%f% U  
acceptable level of detection risk                     检查风险的可接受水平 v:F_!Q  
acceptance of engagement                       接受委托 Rs@> LA  
accepting the engagement for the first time              首次接受委托 eG_@WLxwD  
access to asset                                         对资产的接触 Xi~7pH  
according to                                     根据，依据，依照 :{LNr!I?I  
account balance                                账户余额 oBS m>V
 
account for                                       对……进行会计处理，核算；解释 9 _oAs"w  
accounting                                        会计，会计学 $xU)t&Df
 
accounting advisory serve                        会计咨询服务 _j\GA6  
accounting firm                                 会计师事务所 h}y]
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accounting information                      会计信息，会计资料 $ucDzf=o  
accounting period                             会计期间 FoQy@GnM5  
accounting policies                                   会计政策 fsjCu!  
accounting professional bodies                 会计职业组织，会计职业团体 $2E&~ W %  
accounting records                                   会计记录 "Cz0r"N  
accounting responsibility                           会计责任 Q2>o+G  
accounting service                             会计服务 ]*Cq'<h$  
accounting standards                                会计准则 5O%?J-Hp  
Accounting Standards for Business Enterprises       企业会计准则 `Sx1?@8(  
accounting system                             会计系统 F$j?}  
accounting treatment                                会计处理 aizJ&7(>  
accuracy                                    准确性，精确性 g y`WBg(7x  
additional audit procedures                      追加审计程序 ["_+~*  
addressee                                         收件人，收信人 ?CD[jX}!  
Administration of State-owned Assets  (the～)     国有资产管理局 *B)
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administrative laws and regulations                 行政法规 V7"^.W*  
adverse impact                                 不利影响，负面影响 7_Op(C4,nC  
adverse opinion                                反对意见 +;yl ld  
advisory group                                  咨询组，顾问组 i
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agency fee                                        代理费，代理费用 O?`_RN 4l  
aggregate                                          总计，合计为…… ,hOi5,|?L  
alternation of document and record                 变造文件和记录 2EH0d6nt  
alternative audit procedures                      替代审计程序，备选审计程序 R=J5L36F  
amend                                              修改，修订 oCxy(q'y  
amortisation                                      摊销 *.6m,QqJ(  
analytical capacity                             分析能力 MW2{w<-]7  
analytical procedures                               分析性程序 +QEP:#qZw  
annual financial statements                        年度会计报表，年度财务报表 kQ`p\}7_  
appendix                                          附录，附表 -
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applicable                                         适用的 yNhRh>l  
applicable laws and regulations                 适用的法规 b~*CJ8Ad  
application systems                                  应用系统 $jOp:R&I^3  
apply consistently                              一贯地执行，一贯地实施 &Nw[J5-"k  
appropriate                                       适当的，合适的； \ZtKaEXnx  
征用，挪用 I8/tD|3  
appropriate authorization                          适当的授权 4(dgunP  
appropriateness of audit evidence                    审计证据的适当性 Bm5\*Xd1(  
approval                                    批准，核准 ^GS\(egt  
assertion                                    (会计报表上的)认定；确认 VfFbZds8f  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 6~-,.
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asset                                                 资产，财产 fZp3g%u  
asset restructuring                             资产重组 {kghZur  
assignment of duties                                 职责的划分 j}O7fLRu  
assistant                                     助理，助理人员 twox.@"U  
associated company                                 联属公司，联营公司 xErAs}|  
association                                        联合，结合；协会，社团 W]5Hc|!^^  
assumption                                       假设，假定 Kk).KgR  
at a given date                                         在某一特定时日 *\Lr]6k  
attestation                                         鉴证，公证 _fccZf(yC.  
attestation service                             鉴证服务 ?vfZ>7Q  
audit adjustment                                审计调整 ^'n;W<\p)  
audit areas                                        审计领域 dJe 3DW :  
audit conclusion                                审计结论 S%jW}v';  
audit effectiveness                             审计效果 =6 3tp 9  
audit efficiency                                  审计效率 `n
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audit engagement letter                      审计业务约定书 1ozb tn  
audit evidence                                          审计证据 CFUn1^?0  
audit fee                                    审计费 @*E=O|  
audit files                                          审计档案 ]=
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audit findings                                     审计中发现的事项 Yd(<;JKF[  
audit implementation stage                        审计实施阶段 n1x"B>3  
audit mark                                        审计标识 pL . 0_  
audit materiality                                 审计重要性 e{H(  
audit method                                     审计方法 !4 T!@"#  
audit objective                                         审计目标，审计目的 A&A{Thz  
audit of financial statements                      会计报表审计，财务报表审计 qLPuKIF  
audit opinion                                     审计意见 4Y{;%;-i  
audit period                                      被审计期间，被审计年度 I_
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audit plan                                          审计计划 {:|b,ep T  
audit planning                                    编制审计计划，制定审计计划，审计计划 4hxa|f  
audit planning stage                                  审计计划阶段 _'4S1  
audit procedure                                审计程序 mL-6+pJ@  
audit programme                               审计程序表，具体审计计划 ((&5F!+\-  
audit report                                       审计报告 EywBT  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 6Jq3l_  
audit report with a qualified opinion                 有保留意见的审计报告 ~6K.5t7  
audit report with an adverse opinion                否定意见的审计报告 cwOa"]t}  
audit report with dual dates                      双重日期审计报告 !L@<?0xLW  
audit reporting stage                                 审计报告阶段 PuhvJHT  
audit responsibility                                   审计责任 ]57yorc`  
audit results                                      审计结果 ^ FM  
audit risk                                          审计风险 :G#+5 }  
audit sampling                                          审计抽样 kZ PL$\/A  
audit sampling techniques                         审计抽样方法，审计抽样技术 sm
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audit strategies                                  审计策略 lwz\"8  
audit summary                                         审计总结，审计小结 [$F*R@,&  
audit team                                         审计小组 1:r#m- \  
audit test                                    审计测试 h?H|)a<^9  
audit trail                                          审计轨迹 :>/6:c?atG  
audit work                                        审计工作 :[CEHRc7x  
audit working paper                                 审计工作底稿 M ziOpraj  
audited financial statement                        审计会计报表，已审计财务报表 )TEm1\  
Auditing Guidelines (the～)                      审计规范指南 Abi(1nXdQ  
auditing standards                             审计准则 >_\[C?8  
audit-oriented working paper                          (审计)业务类工作底稿 ~4|Trz2T  
authorisation                                     授权 $ai;8)C6  
authorisation of transaction                       交易的授权 T|0+o+i  
availability                                         可获得性 ];jp)P2o  
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balance                                      余额；差额；平衡 1Vx5tOq  
balance sheet                                    资产负债表 CZ'm|^S  
bank                                                 银行 &YcOmI/MM  
bank account                                    银行账户，银行户头 |fIyq}{7  
bank statement                                 银行对账单 +xgP&nw[-  
barter transaction                              易货交易，以物换物交易 y=.bn!u}z  
basis of audit                                    审计依据 u :f.;?  
basis of preparation                                (会计报表的)编制基础 hu1ZckIw?  
book of account                               账目，账簿 Pjn{3/*wi  
borrowing                                         借款，贷款，借债 3m9b  
branch                                              分支，分支机构，分店 9 UVT]acq  
brought forward                                (账户余额等的)承上年，承上期，承上页 6B%  h  
budget                                              预算 o(H.1ESk  
building                                      建筑物；大楼 5KDCmw  
business conditions                                  业务情况，经营情况 ;TS%e[lFhQ  
business licence                               (企业等的)营业执照 [qC0YM  
business relation                                业务关系 OScqf]H  
&r~s3S{pQ  

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