[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 r!v\"6:OM  
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审计词汇英汉对照 y29m/i:  
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ability to continue as a going concern               持续经营能力 G|Ti4_w  
acceptability                                     可接受性，可接受程度 z{ dEC %  
acceptable level of detection risk                     检查风险的可接受水平 MgZ/(X E  
acceptance of engagement                       接受委托 U^PgG|0N  
accepting the engagement for the first time              首次接受委托 x}4q {P5$  
access to asset                                         对资产的接触 )0
`C@um  
according to                                     根据，依据，依照 ,1`z"7\W  
account balance                                账户余额 =;L|gtH"  
account for                                       对……进行会计处理，核算；解释 Z,gk|M3.  
accounting                                        会计，会计学 -"x$ZnHU  
accounting advisory serve                        会计咨询服务 ZJoM?g~WFI  
accounting firm                                 会计师事务所 :gv"M8AP  
accounting information                      会计信息，会计资料 U{mYTN*:j$  
accounting period                             会计期间 KNl$3
n X  
accounting policies                                   会计政策 >*bvw~y,  
accounting professional bodies                 会计职业组织，会计职业团体 +{]j]OP  
accounting records                                   会计记录 +A+)=/i ;  
accounting responsibility                           会计责任 Xw1*
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accounting service                             会计服务 F4QVAOM]U  
accounting standards                                会计准则 '/p4O2b,  
Accounting Standards for Business Enterprises       企业会计准则 tbr=aY$jY  
accounting system                             会计系统 e-;}3
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accounting treatment                                会计处理 `[A];]  
accuracy                                    准确性，精确性 (Ldi|jL  
additional audit procedures                      追加审计程序 )X7A  
addressee                                         收件人，收信人 ib m4fa  
Administration of State-owned Assets  (the～)     国有资产管理局 7zMr:JmV  
administrative laws and regulations                 行政法规 :RYTL'hes  
adverse impact                                 不利影响，负面影响 +T ?NH9  
adverse opinion                                反对意见 SbZ6t$"  
advisory group                                  咨询组，顾问组 [g,}gyeS(  
agency fee                                        代理费，代理费用 \8tsDG(1 '  
aggregate                                          总计，合计为…… #yen8SskB  
alternation of document and record                 变造文件和记录 ]e3Ax(i)  
alternative audit procedures                      替代审计程序，备选审计程序 "@kaHIf[  
amend                                              修改，修订 $G>.\t  
amortisation                                      摊销 4i bc  
analytical capacity                             分析能力 [ ~,AfY  
analytical procedures                               分析性程序 <@}9Bid!o  
annual financial statements                        年度会计报表，年度财务报表 xno\s.H%]  
appendix                                          附录，附表 d9ihhqq3}  
applicable                                         适用的 `oJ [u:b  
applicable laws and regulations                 适用的法规 zs;JJk^  
application systems                                  应用系统 }JfjX'  
apply consistently                              一贯地执行，一贯地实施 I fir ,8  
appropriate                                       适当的，合适的； s2?&!  
征用，挪用 ;S{(]K7i  
appropriate authorization                          适当的授权 =a!=2VN9y  
appropriateness of audit evidence                    审计证据的适当性 5;?yCW c  
approval                                    批准，核准 9uY'E'm*  
assertion                                    (会计报表上的)认定；确认 9F
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 E^PB)D(.  
asset                                                 资产，财产 Z)!C
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asset restructuring                             资产重组 ^.tg7%dJ  
assignment of duties                                 职责的划分 mOSv9w#,  
assistant                                     助理，助理人员 8MBAtVmy  
associated company                                 联属公司，联营公司 -&f$GUTJ  
association                                        联合，结合；协会，社团 (hsl~Jf  
assumption                                       假设，假定 d-m7}2c  
at a given date                                         在某一特定时日 @x1-! ~z#  
attestation                                         鉴证，公证 R+|hw;  
attestation service                             鉴证服务 PFR:>^wK2  
audit adjustment                                审计调整 v=k$A  
audit areas                                        审计领域 "b[5]Y{ U  
audit conclusion                                审计结论 0c&+|>!  
audit effectiveness                             审计效果 wBzC5T%,  
audit efficiency                                  审计效率 ToQ"Iy?  
audit engagement letter                      审计业务约定书 4 :=]<sc,  
audit evidence                                          审计证据 p<2,=*2  
audit fee                                    审计费 B *v
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audit files                                          审计档案 VpUAeWb  
audit findings                                     审计中发现的事项 h![#;>(  
audit implementation stage                        审计实施阶段 .543N<w  
audit mark                                        审计标识 !BI;C(,RL  
audit materiality                                 审计重要性
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audit method                                     审计方法 Q&&@v4L  
audit objective                                         审计目标，审计目的 WHI`/FM  
audit of financial statements                      会计报表审计，财务报表审计 ]k(]qZ  
audit opinion                                     审计意见 f)!Z~t &  
audit period                                      被审计期间，被审计年度 z~Q)/d,Ac  
audit plan                                          审计计划 5IN(|B0  
audit planning                                    编制审计计划，制定审计计划，审计计划 -8Xf0_  
audit planning stage                                  审计计划阶段 7rA;3?p)  
audit procedure                                审计程序 . .-hAH  
audit programme                               审计程序表，具体审计计划 :4s1 CC+@\  
audit report                                       审计报告 N7_"H>O$0U  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 eFAnFJ][L  
audit report with a qualified opinion                 有保留意见的审计报告 $cR{o#  
audit report with an adverse opinion                否定意见的审计报告 HThcn1u~^b  
audit report with dual dates                      双重日期审计报告 2oU_2P  
audit reporting stage                                 审计报告阶段 $N\Ja*g  
audit responsibility                                   审计责任 ]?)TdJ`  
audit results                                      审计结果 2%>FR4a  
audit risk                                          审计风险 C7vxw-o|&p  
audit sampling                                          审计抽样 Tr|JYLwF
 
audit sampling techniques                         审计抽样方法，审计抽样技术 *kVV+H<X|b  
audit strategies                                  审计策略 AEuG v}#  
audit summary                                         审计总结，审计小结 iUwzs&frd  
audit team                                         审计小组 ':}\4j&{E  
audit test                                    审计测试 2Hdu:"j  
audit trail                                          审计轨迹 $|@ r!/W  
audit work                                        审计工作 bfO=;S
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audit working paper                                 审计工作底稿 mt`.6Xz~  
audited financial statement                        审计会计报表，已审计财务报表 &?vgP!d&M  
Auditing Guidelines (the～)                      审计规范指南 l]cFqLp  
auditing standards                             审计准则 nd(S3rct&  
audit-oriented working paper                          (审计)业务类工作底稿 6 ,uX,X5  
authorisation                                     授权 qVPeB,kIz  
authorisation of transaction                       交易的授权 8D].MI^  
availability                                         可获得性 8] ikygt"  
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balance                                      余额；差额；平衡 5?L<N:;J_  
balance sheet                                    资产负债表 q9NoI(]e  
bank                                                 银行 or]IZ2^n  
bank account                                    银行账户，银行户头 ^J d r>@  
bank statement                                 银行对账单 a: S -  
barter transaction                              易货交易，以物换物交易 1sCR4L:+  
basis of audit                                    审计依据 y?0nI<}}HK  
basis of preparation                                (会计报表的)编制基础 Gc!x|V;T  
book of account                               账目，账簿 _~pbqa,  
borrowing                                         借款，贷款，借债 b
6M  
branch                                              分支，分支机构，分店
6^Sa;  
brought forward                                (账户余额等的)承上年，承上期，承上页 \?N2=jsu$  
budget                                              预算 ??T#QQ
 
building                                      建筑物；大楼 e|9A716x  
business conditions                                  业务情况，经营情况 wAd
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business licence                               (企业等的)营业执照 B?qjkP  
business relation                                业务关系 i?~3*#I pD  
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