[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 QUO
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审计词汇英汉对照  #Ki@=*  
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ability to continue as a going concern               持续经营能力 >U].k8a)  
acceptability                                     可接受性，可接受程度 # jyAq$I0  
acceptable level of detection risk                     检查风险的可接受水平 g>{=R|uO5  
acceptance of engagement                       接受委托 RdjUw#\33b  
accepting the engagement for the first time              首次接受委托 [VHt#JuN,  
access to asset                                         对资产的接触 6{ Eh={:b  
according to                                     根据，依据，依照 yCVBG   
account balance                                账户余额 B:SRHd{*Wu  
account for                                       对……进行会计处理，核算；解释 U/;Vge8{  
accounting                                        会计，会计学 mv_-|N~  
accounting advisory serve                        会计咨询服务 Ex{]<6UAu  
accounting firm                                 会计师事务所 #';r 0? |  
accounting information                      会计信息，会计资料 *%.*vPJ  
accounting period                             会计期间 ]H*=Z:riu  
accounting policies                                   会计政策 =>Efrma  
accounting professional bodies                 会计职业组织，会计职业团体 "=)`*"rr  
accounting records                                   会计记录 ~V5jjx*  
accounting responsibility                           会计责任 F$
v G=3  
accounting service                             会计服务 7Udr~0_)  
accounting standards                                会计准则 7>TG ]&  
Accounting Standards for Business Enterprises       企业会计准则 NoT oLt\  
accounting system                             会计系统 b?l\QMvi  
accounting treatment                                会计处理 qp8;=Nfa  
accuracy                                    准确性，精确性 ^B7Aam  
additional audit procedures                      追加审计程序 idQr^{  
addressee                                         收件人，收信人 x[E`2_Ff0  
Administration of State-owned Assets  (the～)     国有资产管理局 ZzY6M"eUXD  
administrative laws and regulations                 行政法规 u
Q}kq7g d  
adverse impact                                 不利影响，负面影响 B RT2=}A  
adverse opinion                                反对意见 4_eq@'9-q  
advisory group                                  咨询组，顾问组 <cS1}"  
agency fee                                        代理费，代理费用 `Bx CTwc  
aggregate                                          总计，合计为…… H'0S;A+Y6  
alternation of document and record                 变造文件和记录 . Hw^Nx  
alternative audit procedures                      替代审计程序，备选审计程序 l?d*g&  
amend                                              修改，修订 3UEh%Ho  
amortisation                                      摊销 8GX@76o  
analytical capacity                             分析能力 !Wk "a7  
analytical procedures                               分析性程序 vKxwv YDe  
annual financial statements                        年度会计报表，年度财务报表 3i<*,@CY  
appendix                                          附录，附表 ;)*Drk*t,  
applicable                                         适用的 `%VrT`  
applicable laws and regulations                 适用的法规 ?V+=uTCq  
application systems                                  应用系统 qQQ~[JL  
apply consistently                              一贯地执行，一贯地实施 L))
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appropriate                                       适当的，合适的； on~rrSK  
征用，挪用 d] {^  
appropriate authorization                          适当的授权 8Vp"}(Q  
appropriateness of audit evidence                    审计证据的适当性 Gh.0 2  
approval                                    批准，核准 S&yCclM  
assertion                                    (会计报表上的)认定；确认 gs'(px  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 eG<
32$I  
asset                                                 资产，财产 d]<tFx>CQW  
asset restructuring                             资产重组 &( Z8G~h4  
assignment of duties                                 职责的划分 ?%?@?W>s@  
assistant                                     助理，助理人员 9 HuE'(wQ  
associated company                                 联属公司，联营公司 #q
zozQ4  
association                                        联合，结合；协会，社团 3OT SLF/  
assumption                                       假设，假定 Wh
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at a given date                                         在某一特定时日 :jA~zHO  
attestation                                         鉴证，公证 dS-
l2 $n  
attestation service                             鉴证服务 qzXch["So  
audit adjustment                                审计调整 :)&_
 
audit areas                                        审计领域 *v6'I-#  
audit conclusion                                审计结论 Gg_i:4F  
audit effectiveness                             审计效果 nI-\HAX  
audit efficiency                                  审计效率 v vFX\j3  
audit engagement letter                      审计业务约定书 yzYPT}t  
audit evidence                                          审计证据 lUDzfJ}3  
audit fee                                    审计费 N=(rl#<  
audit files                                          审计档案 ]krOPM/  
audit findings                                     审计中发现的事项 E0w>c'kH  
audit implementation stage                        审计实施阶段 Rh%x5RFFc  
audit mark                                        审计标识 i=Y#kL~f  
audit materiality                                 审计重要性  {sbQf7)  
audit method                                     审计方法 0nC%tCV'  
audit objective                                         审计目标，审计目的 SNcaIzbr  
audit of financial statements                      会计报表审计，财务报表审计 l =#uy  
audit opinion                                     审计意见 4e* rBTl
  
audit period                                      被审计期间，被审计年度 0q81H./3  
audit plan                                          审计计划 `CO?} rW  
audit planning                                    编制审计计划，制定审计计划，审计计划 60*=Bs%b  
audit planning stage                                  审计计划阶段 m)&2zV/Q  
audit procedure                                审计程序 R{/nlS5  
audit programme                               审计程序表，具体审计计划 rZ<@MV|d  
audit report                                       审计报告 i0hF9 M  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 B#8!8  
audit report with a qualified opinion                 有保留意见的审计报告 iCx}v[;Ol  
audit report with an adverse opinion                否定意见的审计报告 $Z #  
audit report with dual dates                      双重日期审计报告 x5s Yo\  
audit reporting stage                                 审计报告阶段 E`BL3+kQ  
audit responsibility                                   审计责任 Go8 m  
audit results                                      审计结果 )jvYJ9s  
audit risk                                          审计风险 -B'<* Y  
audit sampling                                          审计抽样 Que-  
audit sampling techniques                         审计抽样方法，审计抽样技术 1O8RGk4  
audit strategies                                  审计策略 I;9>$?t[  
audit summary                                         审计总结，审计小结 RCKb5p9  
audit team                                         审计小组 [+UF]m%W  
audit test                                    审计测试 Ft' ?43J  
audit trail                                          审计轨迹 !CUrpr/*  
audit work                                        审计工作 G7b>r  
audit working paper                                 审计工作底稿 3x=T&X+  
audited financial statement                        审计会计报表，已审计财务报表 w!7Hl9BW  
Auditing Guidelines (the～)                      审计规范指南 e~oI0%xl^  
auditing standards                             审计准则 i.Yz)Bw  
audit-oriented working paper                          (审计)业务类工作底稿 NLRgL'+F  
authorisation                                     授权 Bg{"{poy  
authorisation of transaction                       交易的授权 O1Vs!  
availability                                         可获得性 u.43b8!  
B g,*LP  
balance                                      余额；差额；平衡 T|[zk.8=E  
balance sheet                                    资产负债表 @ -)jU!  
bank                                                 银行 U,\3 !D0jt  
bank account                                    银行账户，银行户头 pKMy:j
 
bank statement                                 银行对账单 &c%;Lo  
barter transaction                              易货交易，以物换物交易 v,^2'C$o  
basis of audit                                    审计依据 [jU.58*  
basis of preparation                                (会计报表的)编制基础 {HHc}8  
book of account                               账目，账簿 ')
zdI]@M  
borrowing                                         借款，贷款，借债 _NA[g:DZ&O  
branch                                              分支，分支机构，分店 :+06M@  
brought forward                                (账户余额等的)承上年，承上期，承上页 4CCtLHb  
budget                                              预算 S}WQ~e  
building                                      建筑物；大楼 K?`Fpg(  
business conditions                                  业务情况，经营情况  [,J UC<  
business licence                               (企业等的)营业执照 ~qekM>z  
business relation                                业务关系 (= #EJB1(  
{B+|",O5)  

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