[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 bM;`s5d  
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审计词汇英汉对照 x@P{l&:>  
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ability to continue as a going concern               持续经营能力 /I&wj^  
acceptability                                     可接受性，可接受程度 " oy\_1|  
acceptable level of detection risk                     检查风险的可接受水平 kL@Wb/K JP  
acceptance of engagement                       接受委托 xu%'GZ,o9  
accepting the engagement for the first time              首次接受委托 ]/]ju$l9Z  
access to asset                                         对资产的接触 )J/HkOj"V  
according to                                     根据，依据，依照 h -_&MD/J  
account balance                                账户余额 3bC yTZk  
account for                                       对……进行会计处理，核算；解释 eN0P9.eqM  
accounting                                        会计，会计学 +2cs
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accounting advisory serve                        会计咨询服务 OVoO6F]  
accounting firm                                 会计师事务所 HgJb4Fi  
accounting information                      会计信息，会计资料 Y{Ap80'\6  
accounting period                             会计期间 `ZHP1uQ<  
accounting policies                                   会计政策 (VHND%7P  
accounting professional bodies                 会计职业组织，会计职业团体 ^Uw[x\%#gD  
accounting records                                   会计记录 y93k_iq$S  
accounting responsibility                           会计责任 J$uM 03  
accounting service                             会计服务 O]u",J5  
accounting standards                                会计准则 ru.5fQU  
Accounting Standards for Business Enterprises       企业会计准则 6=|
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accounting system                             会计系统 vg%QXaM  
accounting treatment                                会计处理 wV<
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accuracy                                    准确性，精确性 2V#6q,2  
additional audit procedures                      追加审计程序 C77D{@SM  
addressee                                         收件人，收信人 jThbeY[  
Administration of State-owned Assets  (the～)     国有资产管理局 (;o*eFC F  
administrative laws and regulations                 行政法规 &TN2 HZ-bJ  
adverse impact                                 不利影响，负面影响 tR
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adverse opinion                                反对意见 ~bU7
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advisory group                                  咨询组，顾问组 3VCqp13
 
agency fee                                        代理费，代理费用 G^h_YjR`*  
aggregate                                          总计，合计为…… }*;EFR6'  
alternation of document and record                 变造文件和记录 i1*C{Lf;%)  
alternative audit procedures                      替代审计程序，备选审计程序 P9#)~Zm
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amend                                              修改，修订 "h$R ]~eG  
amortisation                                      摊销 3_ 2hC!u!K  
analytical capacity                             分析能力 7s>a2  
analytical procedures                               分析性程序 y]qsyR18i  
annual financial statements                        年度会计报表，年度财务报表 P;foK)AM  
appendix                                          附录，附表 2Y
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applicable                                         适用的 TnxKR$Hoh  
applicable laws and regulations                 适用的法规 =:$) Z   
application systems                                  应用系统 _,;%mK  
apply consistently                              一贯地执行，一贯地实施 8Pmwzpk02  
appropriate                                       适当的，合适的； swr"k6;G  
征用，挪用 3A0_C?E  
appropriate authorization                          适当的授权 n E:'Zxj  
appropriateness of audit evidence                    审计证据的适当性 ]S/G\z  
approval                                    批准，核准 ,7/ _T\d<  
assertion                                    (会计报表上的)认定；确认 4 eh=f!(+  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 A!HK~yk~Q  
asset                                                 资产，财产 ?vbDB4  
asset restructuring                             资产重组 b :\D\X  
assignment of duties                                 职责的划分 +^Jwo)R'b  
assistant                                     助理，助理人员 W7e4pR?w  
associated company                                 联属公司，联营公司 =y;@?=T  
association                                        联合，结合；协会，社团 -{x(`9H;  
assumption                                       假设，假定 wa?+qiWnrl  
at a given date                                         在某一特定时日 az(5o  
attestation                                         鉴证，公证 !RMS+Mm?  
attestation service                             鉴证服务 {g=b]yg\o  
audit adjustment                                审计调整 gRvJ.Q{h  
audit areas                                        审计领域 qpgU8f  
audit conclusion                                审计结论 &+;uZ-x  
audit effectiveness                             审计效果 HWtPLlNt  
audit efficiency                                  审计效率 !A-;NGxE  
audit engagement letter                      审计业务约定书 ,VG9)K1K  
audit evidence                                          审计证据 2ij/N%
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audit fee                                    审计费 BR3mAF  
audit files                                          审计档案 ;/A}}B]y  
audit findings                                     审计中发现的事项 5Bj77?Z  
audit implementation stage                        审计实施阶段 -N^=@Yx)  
audit mark                                        审计标识 [t}):}~F|  
audit materiality                                 审计重要性 ~= 9Vv  
audit method                                     审计方法 ZQLB`n@  
audit objective                                         审计目标，审计目的 Vu|dV\N0*  
audit of financial statements                      会计报表审计，财务报表审计 `QLowna  
audit opinion                                     审计意见 -- S"w@  
audit period                                      被审计期间，被审计年度 HWbBChDF  
audit plan                                          审计计划 pGk"3.ce  
audit planning                                    编制审计计划，制定审计计划，审计计划 59MR|Jt  
audit planning stage                                  审计计划阶段 m+$/DD^-zl  
audit procedure                                审计程序 }:^XX0:FK  
audit programme                               审计程序表，具体审计计划 Oy'0I,  
audit report                                       审计报告 5`yPT>*#m>  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 N[ Q#R~Hn<  
audit report with a qualified opinion                 有保留意见的审计报告 E m9my2oE  
audit report with an adverse opinion                否定意见的审计报告 G-8n  
audit report with dual dates                      双重日期审计报告 It\BbG=  
audit reporting stage                                 审计报告阶段 TQ~&Y)".  
audit responsibility                                   审计责任 0# UAjT3  
audit results                                      审计结果 yy))Z0E5  
audit risk                                          审计风险 yA0Y 14\*  
audit sampling                                          审计抽样 vK'9{q|g  
audit sampling techniques                         审计抽样方法，审计抽样技术 !h/
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audit strategies                                  审计策略 cUV
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audit summary                                         审计总结，审计小结 Sgx+V"bkT  
audit team                                         审计小组 B{4"$Mi  
audit test                                    审计测试 |w,^"j2R  
audit trail                                          审计轨迹 j,ZW[*M  
audit work                                        审计工作 -g$OOJB6  
audit working paper                                 审计工作底稿 YiBOi?h9  
audited financial statement                        审计会计报表，已审计财务报表 rJp?d9B  
Auditing Guidelines (the～)                      审计规范指南 {Ot[WF  
auditing standards                             审计准则 !xJFr6G~8  
audit-oriented working paper                          (审计)业务类工作底稿
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authorisation                                     授权 F]P
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authorisation of transaction                       交易的授权 S#hu2\9D,  
availability                                         可获得性 Q%$i@JH`m  
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balance                                      余额；差额；平衡 B*BHF95!  
balance sheet                                    资产负债表 o:f|zf> i<  
bank                                                 银行 {;;eOxOP|  
bank account                                    银行账户，银行户头 8|Q4-VK<!  
bank statement                                 银行对账单 ;]"n?uo  
barter transaction                              易货交易，以物换物交易 z.{HD9TD  
basis of audit                                    审计依据  =Y:5,.U  
basis of preparation                                (会计报表的)编制基础 w[M5M2CF  
book of account                               账目，账簿 M Yu?&}%^  
borrowing                                         借款，贷款，借债 Hc"N& %X[  
branch                                              分支，分支机构，分店 @ikUM+A {  
brought forward                                (账户余额等的)承上年，承上期，承上页 3me<~u  
budget                                              预算 V9gVn?O0  
building                                      建筑物；大楼 yCZ2^P!a
 
business conditions                                  业务情况，经营情况 :Z]/Q/$  
business licence                               (企业等的)营业执照 K"G(?<>~4c  
business relation                                业务关系 a?l_-Fi  
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