[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 S79;^X  
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审计词汇英汉对照 qGB{7-ru  
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ability to continue as a going concern               持续经营能力 9CWF{"  
acceptability                                     可接受性，可接受程度 jD<{t  
acceptable level of detection risk                     检查风险的可接受水平 Vr`R>S,-
 
acceptance of engagement                       接受委托 JP!~,
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accepting the engagement for the first time              首次接受委托 =C8?M  
access to asset                                         对资产的接触 WrxP  
according to                                     根据，依据，依照 Vk K  
account balance                                账户余额 gM u"2I5  
account for                                       对……进行会计处理，核算；解释 q1"$<# t  
accounting                                        会计，会计学 -
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accounting advisory serve                        会计咨询服务 /_An P  
accounting firm                                 会计师事务所 `(ue63AZ  
accounting information                      会计信息，会计资料 D%OQ e#!  
accounting period                             会计期间 ORHp$Un~)  
accounting policies                                   会计政策 |Mup8(gCk  
accounting professional bodies                 会计职业组织，会计职业团体 =hC,@R>;  
accounting records                                   会计记录 wsZF;8ut  
accounting responsibility                           会计责任 M/>7pZW   
accounting service                             会计服务 s E2D#D  
accounting standards                                会计准则 @"Fme-~
 
Accounting Standards for Business Enterprises       企业会计准则 ] 6(N@RC  
accounting system                             会计系统 Zw 5Ni Xj  
accounting treatment                                会计处理 :8=ikwQ  
accuracy                                    准确性，精确性 bMg(B-uF7  
additional audit procedures                      追加审计程序 4:$4u@   
addressee                                         收件人，收信人 N kb|Fd/s  
Administration of State-owned Assets  (the～)     国有资产管理局 cu7hBfj  
administrative laws and regulations                 行政法规 Y)0*b5?1r  
adverse impact                                 不利影响，负面影响 O`x;,6Vr  
adverse opinion                                反对意见 K6v6yn p/  
advisory group                                  咨询组，顾问组 CrC^1K  
agency fee                                        代理费，代理费用 WM7oM~&{6  
aggregate                                          总计，合计为…… B(LWdap~  
alternation of document and record                 变造文件和记录 ^84G%)`&  
alternative audit procedures                      替代审计程序，备选审计程序 o
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amend                                              修改，修订 BP'36?=Zo  
amortisation                                      摊销 %p ^wZtm  
analytical capacity                             分析能力 W=^#v  
analytical procedures                               分析性程序 #>b3"[ |  
annual financial statements                        年度会计报表，年度财务报表 [R(`W#W  
appendix                                          附录，附表 y~AVei&  
applicable                                         适用的 X^}I-M%{m  
applicable laws and regulations                 适用的法规 bv]`!g: C  
application systems                                  应用系统 :|V$\!o'U  
apply consistently                              一贯地执行，一贯地实施 ]/[FR5>  
appropriate                                       适当的，合适的； n7B7m,@1  
征用，挪用 xu/cq9  
appropriate authorization                          适当的授权 jaTh^L  
appropriateness of audit evidence                    审计证据的适当性 r?
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approval                                    批准，核准 8ndYV>{f
 
assertion                                    (会计报表上的)认定；确认 BgurzS4-  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 4IB9,?p  
asset                                                 资产，财产 Xb:;< /  
asset restructuring                             资产重组 m,*QP*  
assignment of duties                                 职责的划分 Uol|9F  
assistant                                     助理，助理人员 q@QksAq  
associated company                                 联属公司，联营公司 eJF5n#  
association                                        联合，结合；协会，社团 3m]4=  
assumption                                       假设，假定 q+H%)kF  
at a given date                                         在某一特定时日 ;(f)&Yom  
attestation                                         鉴证，公证 ,X[ktz  
attestation service                             鉴证服务 wa<MRt W=  
audit adjustment                                审计调整 BWeA@v  
audit areas                                        审计领域 dsb`xw  
audit conclusion                                审计结论 6Z>FTz_  
audit effectiveness                             审计效果 @K\~O__  
audit efficiency                                  审计效率 f/ ?_  
audit engagement letter                      审计业务约定书 O,+1<.;+  
audit evidence                                          审计证据 j~2 {lCT  
audit fee                                    审计费 ^1S!F-H4\  
audit files                                          审计档案 04LI]'  
audit findings                                     审计中发现的事项 s1MErd  
audit implementation stage                        审计实施阶段 h;C5hU4P  
audit mark                                        审计标识 Eza`Z` ^el  
audit materiality                                 审计重要性 WKts[Z  
audit method                                     审计方法 ?Nup1! D  
audit objective                                         审计目标，审计目的 aXQnZ+2e^R  
audit of financial statements                      会计报表审计，财务报表审计 <":;+Ng+  
audit opinion                                     审计意见 H
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audit period                                      被审计期间，被审计年度 chcbd y>C  
audit plan                                          审计计划 gFeO}otm  
audit planning                                    编制审计计划，制定审计计划，审计计划 R+2+-j4  
audit planning stage                                  审计计划阶段 8UXjm_B^'  
audit procedure                                审计程序 3C ?f(J}  
audit programme                               审计程序表，具体审计计划 6.CbAi3Z  
audit report                                       审计报告 ;+e}aER&9  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 sd,J 3  
audit report with a qualified opinion                 有保留意见的审计报告 (_ni
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audit report with an adverse opinion                否定意见的审计报告 (n*^4@"2
 
audit report with dual dates                      双重日期审计报告 ~xA-V4.  
audit reporting stage                                 审计报告阶段 8UW^"4  
audit responsibility                                   审计责任 .R)D3NZp  
audit results                                      审计结果 S'|,
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audit risk                                          审计风险 nim*/LC[:  
audit sampling                                          审计抽样 3*]eigi)  
audit sampling techniques                         审计抽样方法，审计抽样技术 H35S#+KX  
audit strategies                                  审计策略 >sfRI]OG  
audit summary                                         审计总结，审计小结 9%8"e>~  
audit team                                         审计小组 
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audit test                                    审计测试 6DM$g=/'  
audit trail                                          审计轨迹 -l`f)0{  
audit work                                        审计工作 w zYzug  
audit working paper                                 审计工作底稿 33o9Yg|J~  
audited financial statement                        审计会计报表，已审计财务报表 \.C+ue  
Auditing Guidelines (the～)                      审计规范指南 cQ/5
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auditing standards                             审计准则 1e(E:_t  
audit-oriented working paper                          (审计)业务类工作底稿 t#Z-mv:(  
authorisation                                     授权 w&$`cD  
authorisation of transaction                       交易的授权 j.C`U(n}`  
availability                                         可获得性 $&y%=-]|  
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balance                                      余额；差额；平衡 ql<i]Y  
balance sheet                                    资产负债表 (*Z)(O*z  
bank                                                 银行 >7wOoK|1'  
bank account                                    银行账户，银行户头 !2 LCLN\  
bank statement                                 银行对账单 NhfJ30~  
barter transaction                              易货交易，以物换物交易 @E^~$-J5j  
basis of audit                                    审计依据 8}c$XmCM  
basis of preparation                                (会计报表的)编制基础 O*eby*%h  
book of account                               账目，账簿 J{l1nHQZSu  
borrowing                                         借款，贷款，借债 8I-u2Y$Sr  
branch                                              分支，分支机构，分店 _p#CwExuy  
brought forward                                (账户余额等的)承上年，承上期，承上页 |S_T^'<W  
budget                                              预算 ST2.:v;lb  
building                                      建筑物；大楼 k'gh  
business conditions                                  业务情况，经营情况 ,`wXg  
business licence                               (企业等的)营业执照 ~Fe${2
 
business relation                                业务关系 m#8m] Y  
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