[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 'cN3Vvk  
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审计词汇英汉对照 ,=u!hg  
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ability to continue as a going concern               持续经营能力 K?S5C8  
acceptability                                     可接受性，可接受程度 :Mu]*N  
acceptable level of detection risk                     检查风险的可接受水平 7?Twhs.O  
acceptance of engagement                       接受委托 UN6nh T  
accepting the engagement for the first time              首次接受委托 EzU=q E  
access to asset                                         对资产的接触 n7#
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according to                                     根据，依据，依照 }1Hy[4B(k\  
account balance                                账户余额 I&&[ ':  
account for                                       对……进行会计处理，核算；解释 ?DM!=.]  
accounting                                        会计，会计学 `g'9)Xf4KT  
accounting advisory serve                        会计咨询服务 D<4cpH  
accounting firm                                 会计师事务所 F^DDN7AKH  
accounting information                      会计信息，会计资料 ]1 bNcq2I  
accounting period                             会计期间 Cm6%wAzC  
accounting policies                                   会计政策 K{G\=yJ((  
accounting professional bodies                 会计职业组织，会计职业团体 7@!ne&8Z?  
accounting records                                   会计记录 ?&XpwJw:~  
accounting responsibility                           会计责任 r[&/*~xL  
accounting service                             会计服务 UDgUbi^v|D  
accounting standards                                会计准则 IDt7KJ@hc  
Accounting Standards for Business Enterprises       企业会计准则 Kb#
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accounting system                             会计系统 8Vm)jnM  
accounting treatment                                会计处理 PAjH*5IA  
accuracy                                    准确性，精确性 $2v{4WP7G  
additional audit procedures                      追加审计程序 Tm
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addressee                                         收件人，收信人 /s`8=+\9  
Administration of State-owned Assets  (the～)     国有资产管理局 O&PrO+&  
administrative laws and regulations                 行政法规 X./7b{Pax  
adverse impact                                 不利影响，负面影响 d/I*$UC  
adverse opinion                                反对意见 /80RO:'7  
advisory group                                  咨询组，顾问组 &Ht5!zuW,  
agency fee                                        代理费，代理费用 ";/,FUJJ  
aggregate                                          总计，合计为…… }C{wGK+o[  
alternation of document and record                 变造文件和记录 7,D6RP(b  
alternative audit procedures                      替代审计程序，备选审计程序 X=X
 
amend                                              修改，修订 k %sh;1.  
amortisation                                      摊销 .5YW>PV  
analytical capacity                             分析能力 +Ft@S(IE  
analytical procedures                               分析性程序 |D[4G6&  
annual financial statements                        年度会计报表，年度财务报表 ":Ll.=!  
appendix                                          附录，附表 `^CIOCK%  
applicable                                         适用的 uU`Mq8)R  
applicable laws and regulations                 适用的法规 /c52w"WW  
application systems                                  应用系统 sy+tLDMd  
apply consistently                              一贯地执行，一贯地实施 e_t""h4D  
appropriate                                       适当的，合适的； Ub*O*nre  
征用，挪用 +m1y#|08  
appropriate authorization                          适当的授权 p V`)  
appropriateness of audit evidence                    审计证据的适当性 .hytn`+9  
approval                                    批准，核准 5|bc*iqU  
assertion                                    (会计报表上的)认定；确认 &6#Ft]6~  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 S5xum_Dq  
asset                                                 资产，财产 @6z]Xb
 
asset restructuring                             资产重组 ]w9\q*S]  
assignment of duties                                 职责的划分 &-M}:'
  
assistant                                     助理，助理人员 kmF@u@ 5M  
associated company                                 联属公司，联营公司 L[.RV*sL  
association                                        联合，结合；协会，社团 20k@!BNq  
assumption                                       假设，假定 ;=E!xfp5U  
at a given date                                         在某一特定时日 &0%x6vea  
attestation                                         鉴证，公证 1usLCG>w{  
attestation service                             鉴证服务 %Ig3udcY?  
audit adjustment                                审计调整 e"ur+7  
audit areas                                        审计领域 z(_#C s  
audit conclusion                                审计结论 VF] ~J=>i  
audit effectiveness                             审计效果 !6:
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audit efficiency                                  审计效率 ,e5#wz  
audit engagement letter                      审计业务约定书 qK12:  
audit evidence                                          审计证据 5AO'IhpL  
audit fee                                    审计费 OykYXFv*  
audit files                                          审计档案 T9O3$1eqfo  
audit findings                                     审计中发现的事项 ,5HC&@  
audit implementation stage                        审计实施阶段 NE2P "mY  
audit mark                                        审计标识 jxNnrIA  
audit materiality                                 审计重要性 `KUl XS(  
audit method                                     审计方法 0G P\*Y8  
audit objective                                         审计目标，审计目的 k_hs g6Ur.  
audit of financial statements                      会计报表审计，财务报表审计 sAfNu~d  
audit opinion                                     审计意见 Sk|DVV$  
audit period                                      被审计期间，被审计年度 )xj !7:n)  
audit plan                                          审计计划 b1ma(8{{{  
audit planning                                    编制审计计划，制定审计计划，审计计划 r q_0"A  
audit planning stage                                  审计计划阶段 0L|D1 _k[  
audit procedure                                审计程序 >7I"_#x1:  
audit programme                               审计程序表，具体审计计划 ^ woCwW8n  
audit report                                       审计报告 s\A 4y "  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Y5?OJO{h"  
audit report with a qualified opinion                 有保留意见的审计报告 ),]XN#jp(u  
audit report with an adverse opinion                否定意见的审计报告 v[I
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audit report with dual dates                      双重日期审计报告 [$AOu0J  
audit reporting stage                                 审计报告阶段 -Ay=
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audit responsibility                                   审计责任 >,)tRQS  
audit results                                      审计结果 N9=1<{Z  
audit risk                                          审计风险 U>=& 2Z2?  
audit sampling                                          审计抽样
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audit sampling techniques                         审计抽样方法，审计抽样技术 2
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audit strategies                                  审计策略 r\DA
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audit summary                                         审计总结，审计小结 1^_V8dm)  
audit team                                         审计小组 =9y&j-F  
audit test                                    审计测试 t1MK5 B5jH  
audit trail                                          审计轨迹 1&Ruz[F5  
audit work                                        审计工作 c#YW>(  
audit working paper                                 审计工作底稿 mel(C1b"j/  
audited financial statement                        审计会计报表，已审计财务报表 pZaOd;t  
Auditing Guidelines (the～)                      审计规范指南 8JbN&C  
auditing standards                             审计准则 w_lN[u-L  
audit-oriented working paper                          (审计)业务类工作底稿 ;>Q.r
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authorisation                                     授权 +JrbC/&  
authorisation of transaction                       交易的授权 z)&ZoSXWc  
availability                                         可获得性 T5b*Ia  
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balance                                      余额；差额；平衡 ?3|jB?:k  
balance sheet                                    资产负债表 o1?bqVF;6  
bank                                                 银行 *Y/}EX!F  
bank account                                    银行账户，银行户头 m6 @,J?X  
bank statement                                 银行对账单 1sN >U<  
barter transaction                              易货交易，以物换物交易 [+4/ M3J%  
basis of audit                                    审计依据 >4&s7][Q|  
basis of preparation                                (会计报表的)编制基础 GB\
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book of account                               账目，账簿 1}Mdo&:t  
borrowing                                         借款，贷款，借债 C6ry]R@  
branch                                              分支，分支机构，分店 QssU\@/Q  
brought forward                                (账户余额等的)承上年，承上期，承上页 T\b-<Xle  
budget                                              预算 b]cnTR2E  
building                                      建筑物；大楼 gOL-b9W  
business conditions                                  业务情况，经营情况 5w#7B  
business licence                               (企业等的)营业执照 LOX}  
business relation                                业务关系 CPt62j8  
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