[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 aX
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审计词汇英汉对照 C0fmmI0z~  
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ability to continue as a going concern               持续经营能力 W&(f&{A  
acceptability                                     可接受性，可接受程度 . uR M{Bs  
acceptable level of detection risk                     检查风险的可接受水平 K;U39ofW  
acceptance of engagement                       接受委托 ?z/Vgk+9|  
accepting the engagement for the first time              首次接受委托 0Q~@F3N-\>  
access to asset                                         对资产的接触 .0|
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according to                                     根据，依据，依照 ]` ]g@v  
account balance                                账户余额 )`8pd 7<.  
account for                                       对……进行会计处理，核算；解释 &[@\f^~  
accounting                                        会计，会计学 R#(G%66   
accounting advisory serve                        会计咨询服务 zoP%u,XL  
accounting firm                                 会计师事务所 \ZD[!w7  
accounting information                      会计信息，会计资料 V Xm[-  
accounting period                             会计期间 !gH9ay  
accounting policies                                   会计政策 +;q.Y?  
accounting professional bodies                 会计职业组织，会计职业团体 `.=sTp2rbc  
accounting records                                   会计记录 LK}-lZ` i  
accounting responsibility                           会计责任 8$vK5Dnn8  
accounting service                             会计服务 o>c^aRZ{  
accounting standards                                会计准则 +l?; )  
Accounting Standards for Business Enterprises       企业会计准则 *7" L ]6  
accounting system                             会计系统 * Msr15  
accounting treatment                                会计处理 6;oe=Q
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accuracy                                    准确性，精确性 F9H~k"_ZJR  
additional audit procedures                      追加审计程序 ~]WVG@-  
addressee                                         收件人，收信人 Pxhz@":[  
Administration of State-owned Assets  (the～)     国有资产管理局 [B^G-  
administrative laws and regulations                 行政法规 ;/LD)$_  
adverse impact                                 不利影响，负面影响 X=
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adverse opinion                                反对意见 C+ %K6/J(  
advisory group                                  咨询组，顾问组 /\=MBUN  
agency fee                                        代理费，代理费用 [VSU"AJ
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aggregate                                          总计，合计为…… 8)xt(~qF  
alternation of document and record                 变造文件和记录 dDtFx2(R  
alternative audit procedures                      替代审计程序，备选审计程序 %f&< wC  
amend                                              修改，修订 ](K0Fwo`;"  
amortisation                                      摊销 &ZJgQ-Pc(m  
analytical capacity                             分析能力  "0&N}  
analytical procedures                               分析性程序 C3VLV&wF  
annual financial statements                        年度会计报表，年度财务报表 Yck~xt&]  
appendix                                          附录，附表 ]gEhE  
applicable                                         适用的 H4<Nnd\   
applicable laws and regulations                 适用的法规 t
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application systems                                  应用系统 N[U9d}Zv  
apply consistently                              一贯地执行，一贯地实施 bJ3(ckhq  
appropriate                                       适当的，合适的； 8`v$liH  
征用，挪用 Zk? =  
appropriate authorization                          适当的授权 hI|)u4q  
appropriateness of audit evidence                    审计证据的适当性 } /:\U p  
approval                                    批准，核准 ~}%~oT  
assertion                                    (会计报表上的)认定；确认 o-eKAkh  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Hl7:*]l7b  
asset                                                 资产，财产 !/I0i8T  
asset restructuring                             资产重组 ]hTb@.  
assignment of duties                                 职责的划分 +F@_Es<6  
assistant                                     助理，助理人员 w'ybbv{c  
associated company                                 联属公司，联营公司 UUtbD&\  
association                                        联合，结合；协会，社团 G&9#*<F$c  
assumption                                       假设，假定 GsV4ZZ  
at a given date                                         在某一特定时日 x?r1s#88>  
attestation                                         鉴证，公证 H+ZSPHs  
attestation service                             鉴证服务 >q7 %UK]&  
audit adjustment                                审计调整 HJhH-\{@  
audit areas                                        审计领域 tRfm+hqRZ  
audit conclusion                                审计结论 /8gL .i$  
audit effectiveness                             审计效果 6C-YyI#s#  
audit efficiency                                  审计效率 uS5o?fg\e  
audit engagement letter                      审计业务约定书 KMjg;!y  
audit evidence                                          审计证据  \4bWWy  
audit fee                                    审计费 ;IZ
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audit files                                          审计档案 R iFw?Q+  
audit findings                                     审计中发现的事项 l]# !+@  
audit implementation stage                        审计实施阶段 6*XM7'n  
audit mark                                        审计标识 ;")A{tX2  
audit materiality                                 审计重要性 p1O6+hRio  
audit method                                     审计方法 ?S#\K^  
audit objective                                         审计目标，审计目的 \
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audit of financial statements                      会计报表审计，财务报表审计 v}uJtBG(  
audit opinion                                     审计意见 cT'w=  
audit period                                      被审计期间，被审计年度 P-Su 5F  
audit plan                                          审计计划 i~yX tya  
audit planning                                    编制审计计划，制定审计计划，审计计划 ,M6ZZ* ,e  
audit planning stage                                  审计计划阶段 >Da~Q WW|  
audit procedure                                审计程序 ^toAw8A=@0  
audit programme                               审计程序表，具体审计计划 ~+n,1]W_  
audit report                                       审计报告 RtV.d\  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 \54}T4R  
audit report with a qualified opinion                 有保留意见的审计报告 $Ua56Y  
audit report with an adverse opinion                否定意见的审计报告
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audit report with dual dates                      双重日期审计报告 "pvZ,l>8f  
audit reporting stage                                 审计报告阶段 SGcBmjP  
audit responsibility                                   审计责任 
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audit results                                      审计结果 4%ZM:/  
audit risk                                          审计风险 \0*l,i1&  
audit sampling                                          审计抽样 +m$5a YX  
audit sampling techniques                         审计抽样方法，审计抽样技术 Dpqt;8"2L  
audit strategies                                  审计策略 }Uw#f@Wh  
audit summary                                         审计总结，审计小结 t#b0H)  
audit team                                         审计小组 @h9MxCE!  
audit test                                    审计测试 j, u#K)7{T  
audit trail                                          审计轨迹 ;j}y
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audit work                                        审计工作 VcgBLkIF  
audit working paper                                 审计工作底稿 eti`O  
audited financial statement                        审计会计报表，已审计财务报表 OkH\^  
Auditing Guidelines (the～)                      审计规范指南 F9Z@x)  
auditing standards                             审计准则 ;Ss$2V'a  
audit-oriented working paper                          (审计)业务类工作底稿 IF_DZ   
authorisation                                     授权 ;#anZC;  
authorisation of transaction                       交易的授权 |:q/Dt@  
availability                                         可获得性 !,&yyx.  
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balance                                      余额；差额；平衡 ^^?q$1k6r*  
balance sheet                                    资产负债表 _N#&psQzw  
bank                                                 银行 j4.&l3  
bank account                                    银行账户，银行户头 9y]J/1#  
bank statement                                 银行对账单 cvo[s, p  
barter transaction                              易货交易，以物换物交易 ,E*R,'w   
basis of audit                                    审计依据 8k!6b\Imz  
basis of preparation                                (会计报表的)编制基础 h'5Cp(G  
book of account                               账目，账簿 XB\zkf_}Xc  
borrowing                                         借款，贷款，借债 -G`.y?  
branch                                              分支，分支机构，分店 }STYG`  
brought forward                                (账户余额等的)承上年，承上期，承上页 z;3NiY  
budget                                              预算 s3QEi^~
 
building                                      建筑物；大楼
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business conditions                                  业务情况，经营情况 H%i>L?J2/  
business licence                               (企业等的)营业执照 b-<HXn_Fd  
business relation                                业务关系 sa#.l% #  
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