[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 \8<bb<`  
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审计词汇英汉对照 EJL45R>  
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ability to continue as a going concern               持续经营能力 hBN!!a|l  
acceptability                                     可接受性，可接受程度 ~L4"t_-  
acceptable level of detection risk                     检查风险的可接受水平 bt~-=\  
acceptance of engagement                       接受委托 @^`f~0#:  
accepting the engagement for the first time              首次接受委托 8zZR%fZ  
access to asset                                         对资产的接触 GO`XKE  
according to                                     根据，依据，依照 xb1)ZJH  
account balance                                账户余额 )_+#yaC  
account for                                       对……进行会计处理，核算；解释 LfF<wDvXf  
accounting                                        会计，会计学 )zr/9aV  
accounting advisory serve                        会计咨询服务 sRY: 7>eg  
accounting firm                                 会计师事务所 BHU(
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accounting information                      会计信息，会计资料 YBg\L$|n  
accounting period                             会计期间 :X@;XEol~
 
accounting policies                                   会计政策 YB)1dzU  
accounting professional bodies                 会计职业组织，会计职业团体 M@csB.'  
accounting records                                   会计记录 {V:?
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accounting responsibility                           会计责任 S: /ShT  
accounting service                             会计服务 (|bht0  
accounting standards                                会计准则 r;S%BFMJS  
Accounting Standards for Business Enterprises       企业会计准则 ]c$%;!ZE  
accounting system                             会计系统 v "oO  
accounting treatment                                会计处理 &Vl, x/  
accuracy                                    准确性，精确性 7b Gzun&  
additional audit procedures                      追加审计程序 e2Xx7*vS  
addressee                                         收件人，收信人 {|>~#a49h  
Administration of State-owned Assets  (the～)     国有资产管理局 A6#ob
  
administrative laws and regulations                 行政法规 {feS-.Khv  
adverse impact                                 不利影响，负面影响 <2,@rYe/  
adverse opinion                                反对意见 ztb2Ign<  
advisory group                                  咨询组，顾问组 }eB\k,7L  
agency fee                                        代理费，代理费用 p>R F4  
aggregate                                          总计，合计为…… xcoYo  
alternation of document and record                 变造文件和记录 (U-p&q>z  
alternative audit procedures                      替代审计程序，备选审计程序 hW/*]7AM^  
amend                                              修改，修订 G#lzB`i  
amortisation                                      摊销 a9D5qj  
analytical capacity                             分析能力
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analytical procedures                               分析性程序 t7-sCC0  
annual financial statements                        年度会计报表，年度财务报表 U7:~@eYy  
appendix                                          附录，附表 7N'F]x  
applicable                                         适用的 r$0=b -  
applicable laws and regulations                 适用的法规 }KZ/>Z;^  
application systems                                  应用系统 K$(U>D|  
apply consistently                              一贯地执行，一贯地实施 )rj.WK.  
appropriate                                       适当的，合适的； L@G)K  
征用，挪用 {d )Et
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appropriate authorization                          适当的授权 : l]>nF4  
appropriateness of audit evidence                    审计证据的适当性 oNiS"\t  
approval                                    批准，核准 o AQ92~b  
assertion                                    (会计报表上的)认定；确认 P,wFib^1  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 P.[>x  
asset                                                 资产，财产 Oq!u `g9  
asset restructuring                             资产重组 oWJ}]ip  
assignment of duties                                 职责的划分 3V,X=  
assistant                                     助理，助理人员 ~2"
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associated company                                 联属公司，联营公司 |y=CmNG,  
association                                        联合，结合；协会，社团 JgK?j&!hs:  
assumption                                       假设，假定 5^%^8o  
at a given date                                         在某一特定时日 -"a])- j  
attestation                                         鉴证，公证 bfa5X<8  
attestation service                             鉴证服务 e HOm^.gd  
audit adjustment                                审计调整 m]u#Dm7h  
audit areas                                        审计领域 cHR}`U$  
audit conclusion                                审计结论 a(}jn|  
audit effectiveness                             审计效果 Xe+Hez,  
audit efficiency                                  审计效率 qo}kwwWN;  
audit engagement letter                      审计业务约定书 EA8(_}  
audit evidence                                          审计证据 =`/X Wem  
audit fee                                    审计费 NT8%{>F`  
audit files                                          审计档案 /CZOO)n  
audit findings                                     审计中发现的事项 PUlb(3p `  
audit implementation stage                        审计实施阶段 VUx~Y'b  
audit mark                                        审计标识 1BWuFYB  
audit materiality                                 审计重要性 bNL E=#ro  
audit method                                     审计方法 !`aodz*PO  
audit objective                                         审计目标，审计目的 ,U<Ku*}B  
audit of financial statements                      会计报表审计，财务报表审计 ~ 4&_$e!  
audit opinion                                     审计意见 heh!cDK  
audit period                                      被审计期间，被审计年度 _Juhl^LM;  
audit plan                                          审计计划 se)I
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audit planning                                    编制审计计划，制定审计计划，审计计划 QZwRg&d<o  
audit planning stage                                  审计计划阶段 xw?G?(WO  
audit procedure                                审计程序 Gn_v}31d%  
audit programme                               审计程序表，具体审计计划 ltD:w{PO]  
audit report                                       审计报告 Mz"kaO  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 7l:H~"9r  
audit report with a qualified opinion                 有保留意见的审计报告 0 TS:o/{(a  
audit report with an adverse opinion                否定意见的审计报告 :F<
a~_k  
audit report with dual dates                      双重日期审计报告 -D V;{8U4  
audit reporting stage                                 审计报告阶段 C8n1j2G\  
audit responsibility                                   审计责任 3@}_ F<"*  
audit results                                      审计结果 JP@UvDE|  
audit risk                                          审计风险 L\"=H4r  
audit sampling                                          审计抽样 MM5#B!
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audit sampling techniques                         审计抽样方法，审计抽样技术 Q!|71{5U  
audit strategies                                  审计策略 7,O^c+  
audit summary                                         审计总结，审计小结 ;M
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audit team                                         审计小组 ;eA~z"g  
audit test                                    审计测试 f<zh-Gq  
audit trail                                          审计轨迹 Ads^y`b  
audit work                                        审计工作 (m,O!935f  
audit working paper                                 审计工作底稿 $jc>?.6  
audited financial statement                        审计会计报表，已审计财务报表 :Mt/6}
 
Auditing Guidelines (the～)                      审计规范指南 (/N`Wu  
auditing standards                             审计准则 h?CNChRJs  
audit-oriented working paper                          (审计)业务类工作底稿 q$HBPR4h  
authorisation                                     授权 rhUZ9Fdv  
authorisation of transaction                       交易的授权 }Rf } iG  
availability                                         可获得性 X0C\87xfG  
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balance                                      余额；差额；平衡 Rdv"Aj:   
balance sheet                                    资产负债表 ~ 01]VA  
bank                                                 银行 pYa<u,>pN  
bank account                                    银行账户，银行户头 ll5Kd=3  
bank statement                                 银行对账单 dk3\~m%Pv  
barter transaction                              易货交易，以物换物交易 )lW<:?k  
basis of audit                                    审计依据 z?i82B[Tm  
basis of preparation                                (会计报表的)编制基础 JUXK}0d%eN  
book of account                               账目，账簿 t71 0sWh{  
borrowing                                         借款，贷款，借债 }k,Si9O  
branch                                              分支，分支机构，分店 ?dTz?C.w  
brought forward                                (账户余额等的)承上年，承上期，承上页 ,$G89jSM  
budget                                              预算 O0Z'vbFG  
building                                      建筑物；大楼 fh2Pn!h+
 
business conditions                                  业务情况，经营情况 dA_s7),  
business licence                               (企业等的)营业执照 7"S|GEs:  
business relation                                业务关系 >%W"u`Q  
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