[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 :z *jl'L  
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审计词汇英汉对照 2;J\Z=7  
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ability to continue as a going concern               持续经营能力 {E7STLQ_%  
acceptability                                     可接受性，可接受程度 0
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acceptable level of detection risk                     检查风险的可接受水平 -_eG/o=M  
acceptance of engagement                       接受委托 $$< I}eMd>  
accepting the engagement for the first time              首次接受委托 2JcP4!RD  
access to asset                                         对资产的接触 JAI.NKB3  
according to                                     根据，依据，依照 NV@$\<  
account balance                                账户余额 m~fDDQs  
account for                                       对……进行会计处理，核算；解释 c@)?V>oe  
accounting                                        会计，会计学 <P6d -+  
accounting advisory serve                        会计咨询服务 rk@qcQR  
accounting firm                                 会计师事务所 n}fV$qu  
accounting information                      会计信息，会计资料 K{V .N</  
accounting period                             会计期间 !^v~hD$_q  
accounting policies                                   会计政策 A wk1d  
accounting professional bodies                 会计职业组织，会计职业团体 oA7|s1  
accounting records                                   会计记录 &A`,hF8  
accounting responsibility                           会计责任 fakad#O  
accounting service                             会计服务 q ">}3`
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accounting standards                                会计准则 53pT{2]zAi  
Accounting Standards for Business Enterprises       企业会计准则 0IA'5)  
accounting system                             会计系统 T:9M|mD  
accounting treatment                                会计处理 U@{>+G[  
accuracy                                    准确性，精确性 !c-MC|  
additional audit procedures                      追加审计程序 c': 4e)  
addressee                                         收件人，收信人 1oQbV`P  
Administration of State-owned Assets  (the～)     国有资产管理局 Zk>m!F>,p  
administrative laws and regulations                 行政法规 l~Ka(*[!U  
adverse impact                                 不利影响，负面影响 25 :vc0  
adverse opinion                                反对意见 moh,aB#  
advisory group                                  咨询组，顾问组 {XUSw8W'  
agency fee                                        代理费，代理费用 7~'%ThUb$-  
aggregate                                          总计，合计为…… i~R+g3oi  
alternation of document and record                 变造文件和记录 mFxt  +\  
alternative audit procedures                      替代审计程序，备选审计程序 Msfxce  
amend                                              修改，修订 jp@X,HES  
amortisation                                      摊销 &-JIXVd*R  
analytical capacity                             分析能力
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analytical procedures                               分析性程序 x K\i&A  
annual financial statements                        年度会计报表，年度财务报表 _x#y   
appendix                                          附录，附表 |$ZS26aYw}  
applicable                                         适用的 bn5O2  
applicable laws and regulations                 适用的法规 +7nvy^m  
application systems                                  应用系统 rOO10g  
apply consistently                              一贯地执行，一贯地实施 +aPe)U<t  
appropriate                                       适当的，合适的； ]KXyi;n2  
征用，挪用 DIWyv-  
appropriate authorization                          适当的授权 B,%KvL&xMX  
appropriateness of audit evidence                    审计证据的适当性 jO|`aUYTf  
approval                                    批准，核准 4mEJu  
assertion                                    (会计报表上的)认定；确认 TBba3%  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Qz%q#4Zb  
asset                                                 资产，财产 =MD) F  
asset restructuring                             资产重组 d(R8^v/L  
assignment of duties                                 职责的划分 Br&&#  
assistant                                     助理，助理人员 pS7y3(_  
associated company                                 联属公司，联营公司 jUR* |  
association                                        联合，结合；协会，社团 8x7TK2r  
assumption                                       假设，假定 f~TkU\Rh  
at a given date                                         在某一特定时日 g
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attestation                                         鉴证，公证 :?m"kh ~  
attestation service                             鉴证服务 v)nv"o[  
audit adjustment                                审计调整 X%fLV(  
audit areas                                        审计领域 "&^KnWk=  
audit conclusion                                审计结论 m(kv:5<>  
audit effectiveness                             审计效果 1p&=tN  
audit efficiency                                  审计效率 M(C}2.20  
audit engagement letter                      审计业务约定书 :eB+t`M  
audit evidence                                          审计证据 9.( [,J  
audit fee                                    审计费 MBKF8b'k  
audit files                                          审计档案 0/
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audit findings                                     审计中发现的事项 i.?rom  
audit implementation stage                        审计实施阶段 ) .' + {  
audit mark                                        审计标识 U~@;2\ o  
audit materiality                                 审计重要性 bJR\d0Z  
audit method                                     审计方法 0]]OE+
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audit objective                                         审计目标，审计目的 ]~f-8!$$R  
audit of financial statements                      会计报表审计，财务报表审计 7M5HvG#w%  
audit opinion                                     审计意见 p} 
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audit period                                      被审计期间，被审计年度 e7&RZ+s#wZ  
audit plan                                          审计计划 EGFPv'De  
audit planning                                    编制审计计划，制定审计计划，审计计划 *`/4KMrq  
audit planning stage                                  审计计划阶段 -ik((qx_  
audit procedure                                审计程序 l 6aD3?8LN  
audit programme                               审计程序表，具体审计计划 ,pf\g[tz  
audit report                                       审计报告 d/$
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 v@s"*E/PF7  
audit report with a qualified opinion                 有保留意见的审计报告 lU&2K$`  
audit report with an adverse opinion                否定意见的审计报告 HJpx,NU'  
audit report with dual dates                      双重日期审计报告 yGC HWP  
audit reporting stage                                 审计报告阶段 FB
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audit responsibility                                   审计责任 -O/[c  
audit results                                      审计结果 0QrRG$<4X  
audit risk                                          审计风险 T%Zfo7  
audit sampling                                          审计抽样 ';D>Z?l  
audit sampling techniques                         审计抽样方法，审计抽样技术 K]7[|qf&   
audit strategies                                  审计策略 ^"vmIC.h  
audit summary                                         审计总结，审计小结 00y(E@~  
audit team                                         审计小组 w( @QRd{  
audit test                                    审计测试 HTMo.hr
  
audit trail                                          审计轨迹 {CVZ 7tU7]  
audit work                                        审计工作 /6n"$qon6  
audit working paper                                 审计工作底稿 F*Yx1vj  
audited financial statement                        审计会计报表，已审计财务报表 (R RRG;*n#  
Auditing Guidelines (the～)                      审计规范指南 d& v 7l  
auditing standards                             审计准则 oq1wU
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audit-oriented working paper                          (审计)业务类工作底稿 Dsv2p~  
authorisation                                     授权 Bqk+ne  
authorisation of transaction                       交易的授权 ]2iIk=r$  
availability                                         可获得性 1L\r:mx3  
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balance                                      余额；差额；平衡 WU
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balance sheet                                    资产负债表 aE"dpY Q  
bank                                                 银行 t 0p  
bank account                                    银行账户，银行户头 O]F(vHK\   
bank statement                                 银行对账单 P $^I\aGO  
barter transaction                              易货交易，以物换物交易 [kgCB7.V  
basis of audit                                    审计依据 iF.f*3-NJB  
basis of preparation                                (会计报表的)编制基础 d+

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book of account                               账目，账簿 R /_vJHI  
borrowing                                         借款，贷款，借债 6ZjY-)h  
branch                                              分支，分支机构，分店 A4;~+L:M  
brought forward                                (账户余额等的)承上年，承上期，承上页 61HJ%  
budget                                              预算 X
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building                                      建筑物；大楼 07ppq?,y  
business conditions                                  业务情况，经营情况 \]\GDpu[  
business licence                               (企业等的)营业执照 Rx.5;2m  
business relation                                业务关系 "(';UFa  
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