[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 VA*~RS  
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审计词汇英汉对照 /* J}7  
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ability to continue as a going concern               持续经营能力 jO\29 (_  
acceptability                                     可接受性，可接受程度 qB-9
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acceptable level of detection risk                     检查风险的可接受水平 vKYdYa\  
acceptance of engagement                       接受委托 [|PVq#(  
accepting the engagement for the first time              首次接受委托 37'@,*m`  
access to asset                                         对资产的接触 ZzET8?8  
according to                                     根据，依据，依照 %KL"f  
account balance                                账户余额 Eyu]0+  
account for                                       对……进行会计处理，核算；解释 p#HbN#^Hy  
accounting                                        会计，会计学 rug^_d=B  
accounting advisory serve                        会计咨询服务 ?eD,\ G  
accounting firm                                 会计师事务所 ^b=]=w  
accounting information                      会计信息，会计资料 g'G%BX  
accounting period                             会计期间 hXr`S4aJ  
accounting policies                                   会计政策 rJi;"xF8  
accounting professional bodies                 会计职业组织，会计职业团体 (CKx s I@  
accounting records                                   会计记录 *gRg--PY%  
accounting responsibility                           会计责任 Z(LDA ZG  
accounting service                             会计服务 sdP% Y<eAT  
accounting standards                                会计准则 _[}r2,e  
Accounting Standards for Business Enterprises       企业会计准则 Ek\fx*Lz  
accounting system                             会计系统 Z
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accounting treatment                                会计处理  hM   
accuracy                                    准确性，精确性 g _fvbVX  
additional audit procedures                      追加审计程序 No8~~  
addressee                                         收件人，收信人 6FPGQ0q  
Administration of State-owned Assets  (the～)     国有资产管理局 1.WdxMpW9  
administrative laws and regulations                 行政法规 vaQZ1a,  
adverse impact                                 不利影响，负面影响 fRKO> /OT  
adverse opinion                                反对意见 n|`L>@aw,  
advisory group                                  咨询组，顾问组 &Npv~Iy  
agency fee                                        代理费，代理费用 hYRGIpu5  
aggregate                                          总计，合计为…… ]Cd1&  
alternation of document and record                 变造文件和记录 gIrVrAV#  
alternative audit procedures                      替代审计程序，备选审计程序 ct='Z E  
amend                                              修改，修订 @a,X{ 0  
amortisation                                      摊销 seWYY $$  
analytical capacity                             分析能力 Pe@M_ r  
analytical procedures                               分析性程序 o"D`_ER  
annual financial statements                        年度会计报表，年度财务报表 5fi6>>  
appendix                                          附录，附表 >o #^r;  
applicable                                         适用的 g0t$1cUR  
applicable laws and regulations                 适用的法规 jG=*\lK6  
application systems                                  应用系统 l/[0N@r~  
apply consistently                              一贯地执行，一贯地实施 z7V74hRPX  
appropriate                                       适当的，合适的； S%n5,vwE  
征用，挪用 F. X{(8  
appropriate authorization                          适当的授权 "(j.:jayd  
appropriateness of audit evidence                    审计证据的适当性 ;8m_[gfw  
approval                                    批准，核准 fhqc[@Y[  
assertion                                    (会计报表上的)认定；确认 bv$g$  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 <-uE pF  
asset                                                 资产，财产 ?CGbnXZ4Ug  
asset restructuring                             资产重组 A
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assignment of duties                                 职责的划分 WHxq -&=  
assistant                                     助理，助理人员  Qj(q)!Ku  
associated company                                 联属公司，联营公司 >QRpRHtb  
association                                        联合，结合；协会，社团 \M^L'Mkj  
assumption                                       假设，假定 B6r~4=w_  
at a given date                                         在某一特定时日 vUBkoC2Q  
attestation                                         鉴证，公证 ^S!^$d*  
attestation service                             鉴证服务 ##VS%&{  
audit adjustment                                审计调整 `-!t8BH  
audit areas                                        审计领域 3DRbCKNL  
audit conclusion                                审计结论 4"72  
audit effectiveness                             审计效果 p~1 ,[]k  
audit efficiency                                  审计效率 !fF1tW  
audit engagement letter                      审计业务约定书 _U)BOE0o  
audit evidence                                          审计证据 m}w~ d /  
audit fee                                    审计费 wic"a Y<m  
audit files                                          审计档案 `
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audit findings                                     审计中发现的事项 3Gi#WV4$  
audit implementation stage                        审计实施阶段 prE~GO7Z  
audit mark                                        审计标识 ,[enGw  
audit materiality                                 审计重要性 FNlzpCT~L  
audit method                                     审计方法 IT& U%hw  
audit objective                                         审计目标，审计目的 ZY-UQ4_|u  
audit of financial statements                      会计报表审计，财务报表审计 t(/b'Peq  
audit opinion                                     审计意见 4L#q?]$  
audit period                                      被审计期间，被审计年度 [?uiM^&  
audit plan                                          审计计划 -;=0dfC(  
audit planning                                    编制审计计划，制定审计计划，审计计划 68 d\s4  
audit planning stage                                  审计计划阶段 LY}%|w  
audit procedure                                审计程序 "3CQ0  
audit programme                               审计程序表，具体审计计划 7eb^^a?  
audit report                                       审计报告 2ILMf?}  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 fis**f0  
audit report with a qualified opinion                 有保留意见的审计报告 Q#NXJvI  
audit report with an adverse opinion                否定意见的审计报告 ~M`-sSjZs  
audit report with dual dates                      双重日期审计报告 ]~~PD?jh  
audit reporting stage                                 审计报告阶段 wN/d J  
audit responsibility                                   审计责任 v-2_#  
audit results                                      审计结果 i/;Ql, gm  
audit risk                                          审计风险 ],ioY *4G  
audit sampling                                          审计抽样 Sz4YPl  
audit sampling techniques                         审计抽样方法，审计抽样技术 _?Zg$7VJ  
audit strategies                                  审计策略 ZrJAfd\5c  
audit summary                                         审计总结，审计小结 X%Jq9_  
audit team                                         审计小组 u 0KVp6`  
audit test                                    审计测试 KP" lz  
audit trail                                          审计轨迹 )G6{JL-I  
audit work                                        审计工作 `hYj0:*)S$  
audit working paper                                 审计工作底稿 Up?w>ly  
audited financial statement                        审计会计报表，已审计财务报表 |x*~PXb  
Auditing Guidelines (the～)                      审计规范指南 B-`d7c5  
auditing standards                             审计准则 &Ji!*~sE  
audit-oriented working paper                          (审计)业务类工作底稿 d`9%:2qE  
authorisation                                     授权 dcUaZfON  
authorisation of transaction                       交易的授权 ]kUF>Wp
 
availability                                         可获得性 $(pzh :|  
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balance                                      余额；差额；平衡 Ft)7Wx" S  
balance sheet                                    资产负债表 Dz$GPA   
bank                                                 银行 1,,kU  
bank account                                    银行账户，银行户头 [5Zs%!Z;8N  
bank statement                                 银行对账单 b^b@W^\hn  
barter transaction                              易货交易，以物换物交易 @q0\oG4L  
basis of audit                                    审计依据 M qq/k J  
basis of preparation                                (会计报表的)编制基础 b 'p0T1K(  
book of account                               账目，账簿 \k\ {S2SU  
borrowing                                         借款，贷款，借债 M3- bFIt  
branch                                              分支，分支机构，分店 xu9K\ /{7  
brought forward                                (账户余额等的)承上年，承上期，承上页 i
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budget                                              预算 -_&"Q4FR;+  
building                                      建筑物；大楼 BUR96YN.  
business conditions                                  业务情况，经营情况 ;]AJ_h(<`  
business licence                               (企业等的)营业执照 vAZc.=+ >  
business relation                                业务关系 x=
(y  
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