[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 6BihZ
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审计词汇英汉对照 *N .f_s  
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ability to continue as a going concern               持续经营能力 S=>54!{`x  
acceptability                                     可接受性，可接受程度 ?q(7avS9  
acceptable level of detection risk                     检查风险的可接受水平 l
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acceptance of engagement                       接受委托 G SXe=?  
accepting the engagement for the first time              首次接受委托 krPwFp2[*  
access to asset                                         对资产的接触 +-=w`  
according to                                     根据，依据，依照 `/:ZB6  
account balance                                账户余额 O!}TZfC  
account for                                       对……进行会计处理，核算；解释 yVvO!  
accounting                                        会计，会计学 ]ZGP  
accounting advisory serve                        会计咨询服务 1n b]~{l  
accounting firm                                 会计师事务所 [2UjY^\;T  
accounting information                      会计信息，会计资料 #YM5P  
accounting period                             会计期间 n jv
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accounting policies                                   会计政策 -aDGXQM{~  
accounting professional bodies                 会计职业组织，会计职业团体 )\C:|  
accounting records                                   会计记录 \ %Er%yv)  
accounting responsibility                           会计责任 wuCiO;w  
accounting service                             会计服务 
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accounting standards                                会计准则 _ cK"y2  
Accounting Standards for Business Enterprises       企业会计准则 c rPEr  
accounting system                             会计系统 66*/"dBwm  
accounting treatment                                会计处理 NDW6UF
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accuracy                                    准确性，精确性 31\l0Jg  
additional audit procedures                      追加审计程序 _ji"##K  
addressee                                         收件人，收信人 .7Zb,r  
Administration of State-owned Assets  (the～)     国有资产管理局 t@[&8j2B>  
administrative laws and regulations                 行政法规 {OP[Rrm  
adverse impact                                 不利影响，负面影响 5w)tsGX\  
adverse opinion                                反对意见 tCAh?nR  
advisory group                                  咨询组，顾问组 n0_q-
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agency fee                                        代理费，代理费用 Ah,X?0+  
aggregate                                          总计，合计为…… TT3GFP  
alternation of document and record                 变造文件和记录 +85i;gO5  
alternative audit procedures                      替代审计程序，备选审计程序 dd#=_xe  
amend                                              修改，修订 rmS.$h@7 m  
amortisation                                      摊销  ")MjR1p  
analytical capacity                             分析能力 nqNL[w6{  
analytical procedures                               分析性程序 `0Y`]kSY+  
annual financial statements                        年度会计报表，年度财务报表 zdFO&YHTw  
appendix                                          附录，附表 -&JUg o=  
applicable                                         适用的 tLXwszR0r  
applicable laws and regulations                 适用的法规 m?DI]sIv#  
application systems                                  应用系统 `iYiAc  
apply consistently                              一贯地执行，一贯地实施 SFVOof#s  
appropriate                                       适当的，合适的； QH:k5V~  
征用，挪用 p R=FH#  
appropriate authorization                          适当的授权 4}@J]_]Z  
appropriateness of audit evidence                    审计证据的适当性 k

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approval                                    批准，核准 P,-f]k[_  
assertion                                    (会计报表上的)认定；确认 InnjZ>$  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Umx~!YL!  
asset                                                 资产，财产 4RCD< 7  
asset restructuring                             资产重组 o$]wd*+  
assignment of duties                                 职责的划分 H`#{zt);  
assistant                                     助理，助理人员 pvdM3+6  
associated company                                 联属公司，联营公司 J jRz<T;  
association                                        联合，结合；协会，社团 [IT*>;b+?  
assumption                                       假设，假定 w&yK*nBK  
at a given date                                         在某一特定时日 ?.tnaE  
attestation                                         鉴证，公证 EXDZehLD<]  
attestation service                             鉴证服务 npC:SrI%  
audit adjustment                                审计调整 .J0s_[  
audit areas                                        审计领域 ZbVo<p5* ]  
audit conclusion                                审计结论 IE7%u92  
audit effectiveness                             审计效果 {cmY`to  
audit efficiency                                  审计效率 UnSi=uj  
audit engagement letter                      审计业务约定书 ] TY$  
audit evidence                                          审计证据 :.8@ xVH  
audit fee                                    审计费 m)l<2`CM  
audit files                                          审计档案  -D*,*L  
audit findings                                     审计中发现的事项 N 4Kj)E@  
audit implementation stage                        审计实施阶段 1iNq|~  
audit mark                                        审计标识 Jbv66)0M  
audit materiality                                 审计重要性 %d-|C.  
audit method                                     审计方法 J @eu]?h  
audit objective                                         审计目标，审计目的 1dDK(RBbQ  
audit of financial statements                      会计报表审计，财务报表审计 ^n Gj 7b  
audit opinion                                     审计意见 n~ w.\939@  
audit period                                      被审计期间，被审计年度 t}FwS6u  
audit plan                                          审计计划 HRQ3v`P.  
audit planning                                    编制审计计划，制定审计计划，审计计划 @">^2  
audit planning stage                                  审计计划阶段 ViZ Tl~  
audit procedure                                审计程序 -rg >y!L  
audit programme                               审计程序表，具体审计计划 Qy0Zj$,Z  
audit report                                       审计报告 jQ> ~  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 :g&9v_}&K{  
audit report with a qualified opinion                 有保留意见的审计报告 >\f'QQ  
audit report with an adverse opinion                否定意见的审计报告 okwkMd-yW  
audit report with dual dates                      双重日期审计报告 TS2zzYE6Z  
audit reporting stage                                 审计报告阶段 d\c?sYLv  
audit responsibility                                   审计责任 h{xq  
audit results                                      审计结果 :Vdo.uUa  
audit risk                                          审计风险 vs=8x\W  
audit sampling                                          审计抽样 LtrE;+%2oz  
audit sampling techniques                         审计抽样方法，审计抽样技术 95cIdF 6m  
audit strategies                                  审计策略 eKpWFP0  
audit summary                                         审计总结，审计小结 UdGa#rcNW  
audit team                                         审计小组 wE*o1.
 
audit test                                    审计测试 %?2:1o  
audit trail                                          审计轨迹 7-#R[8S  
audit work                                        审计工作 pry
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audit working paper                                 审计工作底稿 hCpX#rg?  
audited financial statement                        审计会计报表，已审计财务报表 LIah'6qR  
Auditing Guidelines (the～)                      审计规范指南 +K2p2Dw(k  
auditing standards                             审计准则 9Rf})$o+  
audit-oriented working paper                          (审计)业务类工作底稿 @wVq%G
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authorisation                                     授权 4hl`~&yDf  
authorisation of transaction                       交易的授权 Z [[AmxE'l  
availability                                         可获得性 ,a6Oi=+>/U  
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balance                                      余额；差额；平衡 T)CEcz  
balance sheet                                    资产负债表 :t)<$dtf[  
bank                                                 银行 w'i8yl bZ  
bank account                                    银行账户，银行户头 2)-V\:;js  
bank statement                                 银行对账单 GkU]>8E'"  
barter transaction                              易货交易，以物换物交易 [B_(,/?  
basis of audit                                    审计依据 ;\mTm;]G  
basis of preparation                                (会计报表的)编制基础 xZ\`f-zL  
book of account                               账目，账簿 @Z+(J:Grm5  
borrowing                                         借款，贷款，借债 P<E!ix  
branch                                              分支，分支机构，分店 Q[6<Y,}(pd  
brought forward                                (账户余额等的)承上年，承上期，承上页 Jxo#sV-  
budget                                              预算 5w9oMM{  
building                                      建筑物；大楼 [}*xxy   
business conditions                                  业务情况，经营情况 B5R/GV  
business licence                               (企业等的)营业执照 ]ykMh  
business relation                                业务关系 9 coN >y  
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