[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 av$  
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审计词汇英汉对照 f;R>Pr;rD  
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ability to continue as a going concern               持续经营能力 R!9qQn?  
acceptability                                     可接受性，可接受程度 f]c<9Q>*  
acceptable level of detection risk                     检查风险的可接受水平
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acceptance of engagement                       接受委托 6I"C~&dt  
accepting the engagement for the first time              首次接受委托 \` &ej{  
access to asset                                         对资产的接触 6`1k ^  
according to                                     根据，依据，依照 m!;G/s*  
account balance                                账户余额 % ^e@`0L  
account for                                       对……进行会计处理，核算；解释 HXyFj  
accounting                                        会计，会计学 3XnE y +  
accounting advisory serve                        会计咨询服务 1}`2\3,  
accounting firm                                 会计师事务所 ssPI$IRg!  
accounting information                      会计信息，会计资料 uO"y`$C$_  
accounting period                             会计期间 &eU3(F`.  
accounting policies                                   会计政策 2g0K76=Co:  
accounting professional bodies                 会计职业组织，会计职业团体 hw*1gm  
accounting records                                   会计记录 ),yH=6  
accounting responsibility                           会计责任 ve6x/ PD  
accounting service                             会计服务 E3bwyK!s  
accounting standards                                会计准则 Q]^Yi1PbS  
Accounting Standards for Business Enterprises       企业会计准则 loLKm]yV  
accounting system                             会计系统 x+K gc[r  
accounting treatment                                会计处理 #sS9vv7i  
accuracy                                    准确性，精确性 b22LT52  
additional audit procedures                      追加审计程序 ?/)lnj)e{  
addressee                                         收件人，收信人 j"i#R1T  
Administration of State-owned Assets  (the～)     国有资产管理局 ;KL9oV!<f  
administrative laws and regulations                 行政法规 ;sCU[4  
adverse impact                                 不利影响，负面影响 ]r!Qm
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adverse opinion                                反对意见 d t<~sOT3s  
advisory group                                  咨询组，顾问组 t|<FA#  
agency fee                                        代理费，代理费用 ZOC#i i`:  
aggregate                                          总计，合计为…… S{-f$Q*  
alternation of document and record                 变造文件和记录 I'?6~Sn3  
alternative audit procedures                      替代审计程序，备选审计程序 Z~_8P  
amend                                              修改，修订 an.`dBm  
amortisation                                      摊销 k},>^qE  
analytical capacity                             分析能力 _Yy:s2I8B  
analytical procedures                               分析性程序 %OEq,Tb  
annual financial statements                        年度会计报表，年度财务报表 vcwK6G  
appendix                                          附录，附表 $M39 #a  
applicable                                         适用的 V!W1fb7V  
applicable laws and regulations                 适用的法规 qv$!\T  
application systems                                  应用系统 4j{oaey  
apply consistently                              一贯地执行，一贯地实施 }f]b't  
appropriate                                       适当的，合适的； v~f'K3fLp  
征用，挪用 l0. FiO@_Q  
appropriate authorization                          适当的授权 W-ez[raY  
appropriateness of audit evidence                    审计证据的适当性 Oi6Eo~\f  
approval                                    批准，核准 zW b-pF|  
assertion                                    (会计报表上的)认定；确认 z,avQR&  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 e$
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asset                                                 资产，财产 GyuV %  
asset restructuring                             资产重组 P2t_T'R}  
assignment of duties                                 职责的划分 x^X$M$o,l  
assistant                                     助理，助理人员 `\ R{5TU  
associated company                                 联属公司，联营公司 8<{;=m8cQ  
association                                        联合，结合；协会，社团 'g~@"9'oe  
assumption                                       假设，假定 McP~}"!^  
at a given date                                         在某一特定时日 R3Ee%0QK  
attestation                                         鉴证，公证 YNk|+A.<d  
attestation service                             鉴证服务 |/*pT1(&  
audit adjustment                                审计调整 Tt%}4{"  
audit areas                                        审计领域 05"qi6tncz  
audit conclusion                                审计结论 7=vYO|a/4  
audit effectiveness                             审计效果 hF.6}28U1  
audit efficiency                                  审计效率 WcU@~05b  
audit engagement letter                      审计业务约定书 E23w *']  
audit evidence                                          审计证据 VXwPdMy*L  
audit fee                                    审计费 S~> 5INud  
audit files                                          审计档案 GkciA{  
audit findings                                     审计中发现的事项 i5VG2S  
audit implementation stage                        审计实施阶段 
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audit mark                                        审计标识 `R0Y+#$8h  
audit materiality                                 审计重要性 Je@kiE  
audit method                                     审计方法 kZv*rWAm  
audit objective                                         审计目标，审计目的 z&>|*C.Y  
audit of financial statements                      会计报表审计，财务报表审计 "$DldHC  
audit opinion                                     审计意见 'bPk'pj9  
audit period                                      被审计期间，被审计年度 D^|7#b,zcH  
audit plan                                          审计计划 9x[ U$B  
audit planning                                    编制审计计划，制定审计计划，审计计划 J.W Ho c  
audit planning stage                                  审计计划阶段 -bm,:Iy!  
audit procedure                                审计程序 Oy%Im8.-A#  
audit programme                               审计程序表，具体审计计划 c.0]1  
audit report                                       审计报告 &XtRLtgS  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 x
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audit report with a qualified opinion                 有保留意见的审计报告 ;_N"Fdl  
audit report with an adverse opinion                否定意见的审计报告 >C# kqxfg  
audit report with dual dates                      双重日期审计报告 O|7yP30?M  
audit reporting stage                                 审计报告阶段 {xToz]YA  
audit responsibility                                   审计责任 L+t[&1cW  
audit results                                      审计结果 9n 6fXOC  
audit risk                                          审计风险 V^2-_V]8  
audit sampling                                          审计抽样 ul=7>";=|  
audit sampling techniques                         审计抽样方法，审计抽样技术 (6clq:c7j  
audit strategies                                  审计策略 ) $#(ZL^m  
audit summary                                         审计总结，审计小结 3S;N(A4  
audit team                                         审计小组 lQL:3U0DjU  
audit test                                    审计测试 ?+\E3}:  
audit trail                                          审计轨迹 PQ3h\CL1n  
audit work                                        审计工作 a:b^!H>#  
audit working paper                                 审计工作底稿 /PW&$P1.]"  
audited financial statement                        审计会计报表，已审计财务报表 S=PJhAF  
Auditing Guidelines (the～)                      审计规范指南 F@EJtwLd5y  
auditing standards                             审计准则 K}K)`bifw  
audit-oriented working paper                          (审计)业务类工作底稿 vI|As+`$d  
authorisation                                     授权 R04J3D|  
authorisation of transaction                       交易的授权 /WYh[XKe  
availability                                         可获得性 Onw24&  
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balance                                      余额；差额；平衡 
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balance sheet                                    资产负债表 L=g_@b  
bank                                                 银行 m|1n x  
bank account                                    银行账户，银行户头 P#*n3&Uu  
bank statement                                 银行对账单 DEtf(lW_  
barter transaction                              易货交易，以物换物交易 gt@SuX!@{^  
basis of audit                                    审计依据 ,ux+Qz5(  
basis of preparation                                (会计报表的)编制基础 }dKLMNqPA  
book of account                               账目，账簿 J*K<FFp3<  
borrowing                                         借款，贷款，借债 |7 c`(.  
branch                                              分支，分支机构，分店 `< Yf{'*  
brought forward                                (账户余额等的)承上年，承上期，承上页 TVeJ6

  
budget                                              预算 7"K^H]6u30  
building                                      建筑物；大楼 K(OaW)j
 
business conditions                                  业务情况，经营情况 ve-8*Xa  
business licence                               (企业等的)营业执照 O]ZC+]}/  
business relation                                业务关系 0H+c4IW  
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