[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 ePZ
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审计词汇英汉对照 }9^'etD  
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ability to continue as a going concern               持续经营能力 T{2)d]Y  
acceptability                                     可接受性，可接受程度 1;KJUf[N  
acceptable level of detection risk                     检查风险的可接受水平 } xA@3RT  
acceptance of engagement                       接受委托 n&o"RE 0~0  
accepting the engagement for the first time              首次接受委托 J5{  
access to asset                                         对资产的接触 }D+ b`,  
according to                                     根据，依据，依照 $9j>oUG  
account balance                                账户余额 pacD7'1{  
account for                                       对……进行会计处理，核算；解释 r*8a!jm?  
accounting                                        会计，会计学 St(jrZb  
accounting advisory serve                        会计咨询服务 p^}`^>OL  
accounting firm                                 会计师事务所 #?+[|RS|   
accounting information                      会计信息，会计资料 J+Fev.9>  
accounting period                             会计期间 {]U \HE1w  
accounting policies                                   会计政策 ~ES%=if~Y  
accounting professional bodies                 会计职业组织，会计职业团体
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accounting records                                   会计记录 }ng?Ar[  
accounting responsibility                           会计责任 qdy(C^(fa  
accounting service                             会计服务 }Xk_ xQVt{  
accounting standards                                会计准则 wfe4b  
Accounting Standards for Business Enterprises       企业会计准则 */JYP +  
accounting system                             会计系统  3s|:7  
accounting treatment                                会计处理 !Yr 9N4  
accuracy                                    准确性，精确性
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additional audit procedures                      追加审计程序 mI{Fs|9h  
addressee                                         收件人，收信人 {}8C/4iP  
Administration of State-owned Assets  (the～)     国有资产管理局  @;KYvDY  
administrative laws and regulations                 行政法规 s i)>: e  
adverse impact                                 不利影响，负面影响 hr&&b3W3p  
adverse opinion                                反对意见 IiRQ-,t1  
advisory group                                  咨询组，顾问组 &;p M<h  
agency fee                                        代理费，代理费用 5-ED\-  
aggregate                                          总计，合计为…… fzw:[z:%  
alternation of document and record                 变造文件和记录 4X*U~}  
alternative audit procedures                      替代审计程序，备选审计程序 
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amend                                              修改，修订 (3$DUvx7  
amortisation                                      摊销 [&4+ <Nl'  
analytical capacity                             分析能力 xo?'L&%  
analytical procedures                               分析性程序 ~4Gc~"  
annual financial statements                        年度会计报表，年度财务报表 SPRTJdaC9  
appendix                                          附录，附表 ^n<YO=|u  
applicable                                         适用的 Hc@_@G  
applicable laws and regulations                 适用的法规 1ig*Xp[  
application systems                                  应用系统 ?>{u@tYL  
apply consistently                              一贯地执行，一贯地实施 !ht2*8$lQ  
appropriate                                       适当的，合适的； $Zo|ta^  
征用，挪用 ybsw{[X>M  
appropriate authorization                          适当的授权 GDC@s<[k  
appropriateness of audit evidence                    审计证据的适当性 ?H,f|nc  
approval                                    批准，核准 #]5KWXC'~  
assertion                                    (会计报表上的)认定；确认 M*qE)dZjS  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 kaQNcMcq  
asset                                                 资产，财产 ;,6C&|n]w  
asset restructuring                             资产重组 V sx
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assignment of duties                                 职责的划分 WEX7=^k9  
assistant                                     助理，助理人员 nA_'jl  
associated company                                 联属公司，联营公司 n"aF#HR?0d  
association                                        联合，结合；协会，社团 !wQ?+:6  
assumption                                       假设，假定 !4D?X\~"%  
at a given date                                         在某一特定时日 T[xIn+w  
attestation                                         鉴证，公证 TfkGkVR  
attestation service                             鉴证服务 gED|2%BXb  
audit adjustment                                审计调整 RQ[/s lg  
audit areas                                        审计领域 "_LqIW1  
audit conclusion                                审计结论 L7aVj&xM  
audit effectiveness                             审计效果 ZiQ<SSo:  
audit efficiency                                  审计效率 g (X`.0  
audit engagement letter                      审计业务约定书 eGg6wd  
audit evidence                                          审计证据 p`A2^FS)  
audit fee                                    审计费 &+@`Si=  
audit files                                          审计档案 H"^9g3U  
audit findings                                     审计中发现的事项 zS
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audit implementation stage                        审计实施阶段 *yw!Y{e!9  
audit mark                                        审计标识 ?Y -;781  
audit materiality                                 审计重要性 1U.X[}e  
audit method                                     审计方法
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audit objective                                         审计目标，审计目的 Ssz;d&93  
audit of financial statements                      会计报表审计，财务报表审计 YaSBIq{z  
audit opinion                                     审计意见 g.di3GGi  
audit period                                      被审计期间，被审计年度 
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audit plan                                          审计计划 $\vNS TE  
audit planning                                    编制审计计划，制定审计计划，审计计划 ps:`rVQ7  
audit planning stage                                  审计计划阶段 C7vBa<a  
audit procedure                                审计程序 K-\wx5#l/  
audit programme                               审计程序表，具体审计计划  $V`1<>4  
audit report                                       审计报告 P2f^]z  
audit report with a disclaimer of opinion           拒绝表示意见审计报告  )sdHJ  
audit report with a qualified opinion                 有保留意见的审计报告 RD)Vb$.B:  
audit report with an adverse opinion                否定意见的审计报告 &PL=nI\)  
audit report with dual dates                      双重日期审计报告 L[9Kh&c  
audit reporting stage                                 审计报告阶段 ;A@DE@^5w  
audit responsibility                                   审计责任 i.W*Go+  
audit results                                      审计结果 <F&XT@  
audit risk                                          审计风险 }ri
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audit sampling                                          审计抽样 <EgJm`V  
audit sampling techniques                         审计抽样方法，审计抽样技术 7- LjBlH   
audit strategies                                  审计策略 S .x>w /  
audit summary                                         审计总结，审计小结 kO*\JaD  
audit team                                         审计小组 !',%kvJI  
audit test                                    审计测试 p&Q m[!  
audit trail                                          审计轨迹 xrBM`Bj0@  
audit work                                        审计工作 0{B<A^Bf  
audit working paper                                 审计工作底稿 :vEfJSA 1<  
audited financial statement                        审计会计报表，已审计财务报表 ]nebL{}5  
Auditing Guidelines (the～)                      审计规范指南 -hm/lxyU  
auditing standards                             审计准则 gt.F[q3  
audit-oriented working paper                          (审计)业务类工作底稿 cMT:Ij];  
authorisation                                     授权 }PBL  
authorisation of transaction                       交易的授权 ,4'y(X<R  
availability                                         可获得性 Rzs
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balance                                      余额；差额；平衡 O/Hj-u6&A  
balance sheet                                    资产负债表 U _A'/p^D  
bank                                                 银行 Dzu//_u  
bank account                                    银行账户，银行户头 VK*`&D<P  
bank statement                                 银行对账单 Z8ivw\|M8  
barter transaction                              易货交易，以物换物交易 Ag+B*  
basis of audit                                    审计依据 \}.bTca  
basis of preparation                                (会计报表的)编制基础 <+q` Dk  
book of account                               账目，账簿 [Q
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borrowing                                         借款，贷款，借债 gfIS  
branch                                              分支，分支机构，分店 '&,p>aM  
brought forward                                (账户余额等的)承上年，承上期，承上页 pL[3,.@WA  
budget                                              预算 { ?jXPf  
building                                      建筑物；大楼 P/[RH e  
business conditions                                  业务情况，经营情况 )SZ#%OE*  
business licence                               (企业等的)营业执照 DBaZcO( U  
business relation                                业务关系 ]9w8[T:O  
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