[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 aY {.  
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审计词汇英汉对照 PTePSj1N  
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ability to continue as a going concern               持续经营能力 OOk53~2id  
acceptability                                     可接受性，可接受程度
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acceptable level of detection risk                     检查风险的可接受水平 T.1z<l""  
acceptance of engagement                       接受委托 M1ayAXO  
accepting the engagement for the first time              首次接受委托 {M%"z,GL7J  
access to asset                                         对资产的接触 VX>_Sps  
according to                                     根据，依据，依照 P
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account balance                                账户余额 9CN /v  
account for                                       对……进行会计处理，核算；解释 sztnRX_  
accounting                                        会计，会计学 ]&r/
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accounting advisory serve                        会计咨询服务 '[juPI(!  
accounting firm                                 会计师事务所 P' J_:\  
accounting information                      会计信息，会计资料 u8W*_;%:  
accounting period                             会计期间 7=<PVJ*/  
accounting policies                                   会计政策 \7C >4  
accounting professional bodies                 会计职业组织，会计职业团体 H@ w6.[#  
accounting records                                   会计记录 w}(xs)`num  
accounting responsibility                           会计责任
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accounting service                             会计服务 *508PY  
accounting standards                                会计准则 }40/GW p<f  
Accounting Standards for Business Enterprises       企业会计准则 dT|z)-Z`  
accounting system                             会计系统 +2?0]6EQ  
accounting treatment                                会计处理 +f7?L]wzic  
accuracy                                    准确性，精确性 kfVG@o?o  
additional audit procedures                      追加审计程序 3] @<.  
addressee                                         收件人，收信人 4p-$ 5Fk8}  
Administration of State-owned Assets  (the～)     国有资产管理局 E""/dC:B  
administrative laws and regulations                 行政法规 {?jdPh  
adverse impact                                 不利影响，负面影响 4k z8U  
adverse opinion                                反对意见 6?a(@<k_  
advisory group                                  咨询组，顾问组 b%_QL3m6  
agency fee                                        代理费，代理费用 O%)9tFT  
aggregate                                          总计，合计为…… @qe>ph[UA  
alternation of document and record                 变造文件和记录 e ;pNB  
alternative audit procedures                      替代审计程序，备选审计程序 F9c2JBOM  
amend                                              修改，修订 NV91{o(-7  
amortisation                                      摊销 Q72wg~%w  
analytical capacity                             分析能力 ^y3\e  
analytical procedures                               分析性程序 cj8r-Vu/N  
annual financial statements                        年度会计报表，年度财务报表 D!<
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appendix                                          附录，附表 }(],*^'u-  
applicable                                         适用的 KW;xlJz(j  
applicable laws and regulations                 适用的法规 &t8_J3?Z  
application systems                                  应用系统 >3kR~:;  
apply consistently                              一贯地执行，一贯地实施 2+P3Sii  
appropriate                                       适当的，合适的； pts}?   
征用，挪用 iwVra"y  
appropriate authorization                          适当的授权 $x)'_o} e  
appropriateness of audit evidence                    审计证据的适当性 m3XH3FgKz  
approval                                    批准，核准 .kYzB.3@]  
assertion                                    (会计报表上的)认定；确认 [@y=%\%R  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 B>]5/!_4  
asset                                                 资产，财产 QbNv+Eu5  
asset restructuring                             资产重组 i&30n#  
assignment of duties                                 职责的划分 EiN.VU `  
assistant                                     助理，助理人员 (G" qIw   
associated company                                 联属公司，联营公司 p}.b#{HJ  
association                                        联合，结合；协会，社团 0iE).Za0g  
assumption                                       假设，假定 V*m)h  
at a given date                                         在某一特定时日 6vjB;uS[  
attestation                                         鉴证，公证 Ly<;x^D  
attestation service                             鉴证服务 }?~uAU-  
audit adjustment                                审计调整 2(rZ@Wl  
audit areas                                        审计领域 ChW0vIL`  
audit conclusion                                审计结论 $oQsh|sTI  
audit effectiveness                             审计效果 v\k,,sI  
audit efficiency                                  审计效率 aK>9:{]ez  
audit engagement letter                      审计业务约定书 qB39\j  
audit evidence                                          审计证据 b mm@oi  
audit fee                                    审计费 iR_Syk`G*A  
audit files                                          审计档案 UbibGa= )  
audit findings                                     审计中发现的事项 M"vcF5q  
audit implementation stage                        审计实施阶段 I>3]4mI*a  
audit mark                                        审计标识 =c.q]/M  
audit materiality                                 审计重要性 8(KfX%
 
audit method                                     审计方法 "[?/I3{E  
audit objective                                         审计目标，审计目的 u20b+c4  
audit of financial statements                      会计报表审计，财务报表审计 _% 2Umy|  
audit opinion                                     审计意见 pjCWg4ya  
audit period                                      被审计期间，被审计年度 Fp6Y Y  
audit plan                                          审计计划 z-gwNE{  
audit planning                                    编制审计计划，制定审计计划，审计计划 Yz,!#ob$  
audit planning stage                                  审计计划阶段 }H#t( 9,U  
audit procedure                                审计程序 !bcbzg2d&  
audit programme                               审计程序表，具体审计计划 Wi5|9  
audit report                                       审计报告 L@4zuzmlb  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 u/[]g+  
audit report with a qualified opinion                 有保留意见的审计报告 GA_`C"mx  
audit report with an adverse opinion                否定意见的审计报告 LJ/qF0L!H  
audit report with dual dates                      双重日期审计报告 /hM>dkwu  
audit reporting stage                                 审计报告阶段 5An0DV5  
audit responsibility                                   审计责任
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audit results                                      审计结果 1a $V{Eag  
audit risk                                          审计风险 ;a3nH  
audit sampling                                          审计抽样 7L+X\oaB  
audit sampling techniques                         审计抽样方法，审计抽样技术 M96( Rg  
audit strategies                                  审计策略 W^ :/0WR  
audit summary                                         审计总结，审计小结 e87- B1`  
audit team                                         审计小组 tvOAN|+F  
audit test                                    审计测试 w~U`+2a3  
audit trail                                          审计轨迹 |3,V%>z  
audit work                                        审计工作 W|#ev*'F  
audit working paper                                 审计工作底稿 |{PJT#W%  
audited financial statement                        审计会计报表，已审计财务报表 CdDd+h8  
Auditing Guidelines (the～)                      审计规范指南 y,&M\3A  
auditing standards                             审计准则 E.`dk.  
audit-oriented working paper                          (审计)业务类工作底稿 D'`"_  
authorisation                                     授权 Uo}&-$B  
authorisation of transaction                       交易的授权 7 Hl_[n|  
availability                                         可获得性 GeaDaYh#T  
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balance                                      余额；差额；平衡 V0Z7o\-J  
balance sheet                                    资产负债表 @6co\.bv  
bank                                                 银行 v7(|K  
bank account                                    银行账户，银行户头 2]3HX3  
bank statement                                 银行对账单 -?nT mzRc  
barter transaction                              易货交易，以物换物交易 ING_:XpnJ  
basis of audit                                    审计依据 ij(4)=  
basis of preparation                                (会计报表的)编制基础 $XQxWH|  
book of account                               账目，账簿 = (gmd>N  
borrowing                                         借款，贷款，借债 R5eB,FN  
branch                                              分支，分支机构，分店 x"8ey|
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brought forward                                (账户余额等的)承上年，承上期，承上页 paNw5] -  
budget                                              预算 egvy#2b@  
building                                      建筑物；大楼 KKjxg7{K  
business conditions                                  业务情况，经营情况 B^_Chj*m  
business licence                               (企业等的)营业执照 F>
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business relation                                业务关系 7_40_kwJi  
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