[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  KTr7z^  
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审计词汇英汉对照 X}@^$'W  
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ability to continue as a going concern               持续经营能力  Ah5`
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acceptability                                     可接受性，可接受程度 @]v}&j7  
acceptable level of detection risk                     检查风险的可接受水平 Wt|IKCx   
acceptance of engagement                       接受委托 >yr:L{{D}G  
accepting the engagement for the first time              首次接受委托 N~rA/B]T  
access to asset                                         对资产的接触 ;L1Q"Hxh  
according to                                     根据，依据，依照 e :(7$jo  
account balance                                账户余额 pZo:\n5o  
account for                                       对……进行会计处理，核算；解释 v
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accounting                                        会计，会计学 {kCCpU  
accounting advisory serve                        会计咨询服务 U($bR|%D  
accounting firm                                 会计师事务所 a8D7n Ea  
accounting information                      会计信息，会计资料 ]S@
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accounting period                             会计期间 _ebo  
accounting policies                                   会计政策 z TYHwx  
accounting professional bodies                 会计职业组织，会计职业团体 &PQhJ#YG  
accounting records                                   会计记录 05o)Q &`  
accounting responsibility                           会计责任 99<]~,t=5  
accounting service                             会计服务 =<yMB d\  
accounting standards                                会计准则 _yH{LUIj  
Accounting Standards for Business Enterprises       企业会计准则 8DAHaS;  
accounting system                             会计系统 {zd07!9y  
accounting treatment                                会计处理 Yatd$`,hW  
accuracy                                    准确性，精确性 I5#KLZVg  
additional audit procedures                      追加审计程序 WP*xu-(:  
addressee                                         收件人，收信人 b#~K>  
Administration of State-owned Assets  (the～)     国有资产管理局 /e/%mo  
administrative laws and regulations                 行政法规 z$64Ep#  
adverse impact                                 不利影响，负面影响 Db:^Omwo  
adverse opinion                                反对意见 WC&V9Yk  
advisory group                                  咨询组，顾问组 5;WESk  
agency fee                                        代理费，代理费用 SvTd#>ke  
aggregate                                          总计，合计为…… b
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alternation of document and record                 变造文件和记录 m
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alternative audit procedures                      替代审计程序，备选审计程序 |ry![\  
amend                                              修改，修订 W&g@o@wa  
amortisation                                      摊销 ^/6LVB*  
analytical capacity                             分析能力 #VM+.75o1  
analytical procedures                               分析性程序 7
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annual financial statements                        年度会计报表，年度财务报表 azhilUD8  
appendix                                          附录，附表 >m:;.vVY  
applicable                                         适用的 ?04jkq&  
applicable laws and regulations                 适用的法规 >W?i+,g  
application systems                                  应用系统 Z "mqH  
apply consistently                              一贯地执行，一贯地实施 ke2zxX2f  
appropriate                                       适当的，合适的； k|hy_? *  
征用，挪用 NL^;C 3u  
appropriate authorization                          适当的授权 =EJ8J;y_f  
appropriateness of audit evidence                    审计证据的适当性 @\*`rl]  
approval                                    批准，核准
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assertion                                    (会计报表上的)认定；确认 SEKR`2Zz,  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ZVX1@p  
asset                                                 资产，财产 plNoI1st  
asset restructuring                             资产重组 g5&ZXA  
assignment of duties                                 职责的划分 HNUpgNi  
assistant                                     助理，助理人员 ?^3Y+)
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associated company                                 联属公司，联营公司 3<XP/c";  
association                                        联合，结合；协会，社团 a!@(bb z>  
assumption                                       假设，假定 2v$\mL  
at a given date                                         在某一特定时日 '048Qykt;  
attestation                                         鉴证，公证 O*S Jx
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attestation service                             鉴证服务 F 
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audit adjustment                                审计调整
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audit areas                                        审计领域 O#_\@f#[  
audit conclusion                                审计结论 MZrLLnl6\  
audit effectiveness                             审计效果 9kzJ5}  
audit efficiency                                  审计效率 # x+7-hi  
audit engagement letter                      审计业务约定书 (^
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audit evidence                                          审计证据 S4S}go*G[  
audit fee                                    审计费 qdPmTaak  
audit files                                          审计档案 %!\iII  
audit findings                                     审计中发现的事项 ([ jm=[E^  
audit implementation stage                        审计实施阶段 9oj#5Hq  
audit mark                                        审计标识 <B Vx%  
audit materiality                                 审计重要性 +xL' LCx  
audit method                                     审计方法 h wi!C}  
audit objective                                         审计目标，审计目的 @?n~v^  
audit of financial statements                      会计报表审计，财务报表审计 (VM.]B<  
audit opinion                                     审计意见 +;Pkpuu  
audit period                                      被审计期间，被审计年度 g#iRkz%l)&  
audit plan                                          审计计划 ]>/oo
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audit planning                                    编制审计计划，制定审计计划，审计计划 Fy*t[ >  
audit planning stage                                  审计计划阶段 J4]tT pu"K  
audit procedure                                审计程序 F! [Gj%~I  
audit programme                               审计程序表，具体审计计划 t`- [  
audit report                                       审计报告 j6d{r\!$4  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 :IX_|8e ^  
audit report with a qualified opinion                 有保留意见的审计报告 F2 >W{-H+  
audit report with an adverse opinion                否定意见的审计报告 N0pA ,&  
audit report with dual dates                      双重日期审计报告 A  I v  
audit reporting stage                                 审计报告阶段 /[qLf:rGI  
audit responsibility                                   审计责任 *kt|CXxAS8  
audit results                                      审计结果 +<T361eyY  
audit risk                                          审计风险 B)x^S >  
audit sampling                                          审计抽样 :-Wh'H(  
audit sampling techniques                         审计抽样方法，审计抽样技术 Z5V_?bm$  
audit strategies                                  审计策略 Bun^EJ)  
audit summary                                         审计总结，审计小结 !GJT-[  
audit team                                         审计小组 &s{d r  
audit test                                    审计测试 J1R5_b  
audit trail                                          审计轨迹 6T5\zInd  
audit work                                        审计工作 l(pP*2  
audit working paper                                 审计工作底稿 3V]08  
audited financial statement                        审计会计报表，已审计财务报表 V)fF|E~0  
Auditing Guidelines (the～)                      审计规范指南 uovSe4q5q  
auditing standards                             审计准则 \Ez&?yb/  
audit-oriented working paper                          (审计)业务类工作底稿 uO((Mg  
authorisation                                     授权  6o 1[fr  
authorisation of transaction                       交易的授权 sk5B} -  
availability                                         可获得性 <M,<|Y*)  
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balance                                      余额；差额；平衡 o?d`o$  
balance sheet                                    资产负债表 l>T]Y  
bank                                                 银行 -;O"Y?ME  
bank account                                    银行账户，银行户头 "H9q%S,FH  
bank statement                                 银行对账单 3T /_#=9TV  
barter transaction                              易货交易，以物换物交易 dbg%n 0h  
basis of audit                                    审计依据 IC6'>2'=T  
basis of preparation                                (会计报表的)编制基础 (~NR."s;
 
book of account                               账目，账簿 (+nnX7V?I  
borrowing                                         借款，贷款，借债 w0O(>  
branch                                              分支，分支机构，分店 QBCEDv&j  
brought forward                                (账户余额等的)承上年，承上期，承上页 ub2B!6f a  
budget                                              预算 !iL6/  
building                                      建筑物；大楼 ,b<m],p  
business conditions                                  业务情况，经营情况 l15Z8hYhj  
business licence                               (企业等的)营业执照 l\TL=8u2c  
business relation                                业务关系 zCS&w ~  
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