[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 j"7 z  
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审计词汇英汉对照 8yF15['  
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ability to continue as a going concern               持续经营能力 D N GNc  
acceptability                                     可接受性，可接受程度 VX2KE@  
acceptable level of detection risk                     检查风险的可接受水平 %F` cNw]  
acceptance of engagement                       接受委托 !FX;QD@"  
accepting the engagement for the first time              首次接受委托 =;9Wh!{  
access to asset                                         对资产的接触 4t|ril``]  
according to                                     根据，依据，依照 C7[_#1Oz  
account balance                                账户余额 '(7]jug  
account for                                       对……进行会计处理，核算；解释 "[q/2vC  
accounting                                        会计，会计学 .R#p<"$I  
accounting advisory serve                        会计咨询服务 ~ b!mKyrZ  
accounting firm                                 会计师事务所 ;^^u_SuH  
accounting information                      会计信息，会计资料 bW7tJ  
accounting period                             会计期间 s=! y%   
accounting policies                                   会计政策 yNoJrA  
accounting professional bodies                 会计职业组织，会计职业团体 6@t4pML  
accounting records                                   会计记录 !;x  
accounting responsibility                           会计责任 4/&U s  
accounting service                             会计服务 _>9|"seR  
accounting standards                                会计准则 y+)][Wa0  
Accounting Standards for Business Enterprises       企业会计准则 xa[<k>r3  
accounting system                             会计系统 Ia=wf"JS)  
accounting treatment                                会计处理 Zrr3 ='^s  
accuracy                                    准确性，精确性 ZT5t~5W  
additional audit procedures                      追加审计程序 CS)&A4`8  
addressee                                         收件人，收信人 (wdE@/V  
Administration of State-owned Assets  (the～)     国有资产管理局 tx;MH5s/V  
administrative laws and regulations                 行政法规 Cg?D<l4  
adverse impact                                 不利影响，负面影响 ;cH|9m:Y  
adverse opinion                                反对意见 FVW< F(g`  
advisory group                                  咨询组，顾问组 Ol`/r@s  
agency fee                                        代理费，代理费用 vvU;5 5-  
aggregate                                          总计，合计为…… 7hZCh,O  
alternation of document and record                 变造文件和记录 e#(0af8A  
alternative audit procedures                      替代审计程序，备选审计程序 EDcR:Dw3  
amend                                              修改，修订 4_TxFulX.  
amortisation                                      摊销 E3<jH  
analytical capacity                             分析能力 0?qXDO&~  
analytical procedures                               分析性程序 #I|Vyufw  
annual financial statements                        年度会计报表，年度财务报表 (C={/waJ  
appendix                                          附录，附表 \bw71( Q  
applicable                                         适用的 S7N3L."  
applicable laws and regulations                 适用的法规 5"u-oE&
 
application systems                                  应用系统 6;60}y  
apply consistently                              一贯地执行，一贯地实施 p+SFeUp  
appropriate                                       适当的，合适的； G(~d1%(  
征用，挪用 DmEmv/N=  
appropriate authorization                          适当的授权 Q#wASd.  
appropriateness of audit evidence                    审计证据的适当性 B q+RFo  
approval                                    批准，核准 i[`nu#n/  
assertion                                    (会计报表上的)认定；确认 y44FejH(v  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 :WIbjI=  
asset                                                 资产，财产 Q:&,8h[  
asset restructuring                             资产重组 :~3sW< PR  
assignment of duties                                 职责的划分 .7++wo!,  
assistant                                     助理，助理人员 gQ3Co./  
associated company                                 联属公司，联营公司 y8HLrBTza  
association                                        联合，结合；协会，社团 MNzq,/Wf  
assumption                                       假设，假定 y:WRpCZoa  
at a given date                                         在某一特定时日 =K I4  
attestation                                         鉴证，公证 .'mmn5E  
attestation service                             鉴证服务 #Z;ziM:  
audit adjustment                                审计调整 @a#qq`b;  
audit areas                                        审计领域 %Rj:r!XB:  
audit conclusion                                审计结论 .\= GfF'  
audit effectiveness                             审计效果 -l8n0P1+  
audit efficiency                                  审计效率 \u?z:mV  
audit engagement letter                      审计业务约定书 !/znovoD  
audit evidence                                          审计证据 D-\\L[  
audit fee                                    审计费 qUA&XUJ  
audit files                                          审计档案 Vh$~]>t:f  
audit findings                                     审计中发现的事项 fIN8::Cs[  
audit implementation stage                        审计实施阶段 ?v
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audit mark                                        审计标识 1fM=>Z  
audit materiality                                 审计重要性 7m_Jb5  
audit method                                     审计方法 LbOjKM^-  
audit objective                                         审计目标，审计目的 X&nkc/erx  
audit of financial statements                      会计报表审计，财务报表审计  yS p]+  
audit opinion                                     审计意见 {\[u2{  
audit period                                      被审计期间，被审计年度 Rcs7 'q5  
audit plan                                          审计计划 }WS%
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audit planning                                    编制审计计划，制定审计计划，审计计划 I1^0RB{~  
audit planning stage                                  审计计划阶段 9_V'P]@  
audit procedure                                审计程序 fp|!LU  
audit programme                               审计程序表，具体审计计划 v^2K=f[nE  
audit report                                       审计报告 n F0$  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 =;!C7VS  
audit report with a qualified opinion                 有保留意见的审计报告 <use+C2  
audit report with an adverse opinion                否定意见的审计报告 mV^+`GWvo  
audit report with dual dates                      双重日期审计报告 jJdw\`  
audit reporting stage                                 审计报告阶段 a97A{7I&  
audit responsibility                                   审计责任 }C!N$8d,  
audit results                                      审计结果 oRFHq>-.g  
audit risk                                          审计风险 rD<G_%hP  
audit sampling                                          审计抽样 L$6{{Tw"2  
audit sampling techniques                         审计抽样方法，审计抽样技术 <^6|ZgR  
audit strategies                                  审计策略 " NnUu8x  
audit summary                                         审计总结，审计小结 0^nnR
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audit team                                         审计小组 +Wh0 Of  
audit test                                    审计测试 %m yg67u  
audit trail                                          审计轨迹 e#JJd=  
audit work                                        审计工作 ?VS(W  
audit working paper                                 审计工作底稿 s<Pk[7`*  
audited financial statement                        审计会计报表，已审计财务报表 o
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Auditing Guidelines (the～)                      审计规范指南 ;V`e%9.  
auditing standards                             审计准则 (|L 0s)  
audit-oriented working paper                          (审计)业务类工作底稿 )D_#  
authorisation                                     授权 [R*UPa  
authorisation of transaction                       交易的授权 }eb}oK  
availability                                         可获得性 Z12-Vps  
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balance                                      余额；差额；平衡 ;W,XP#{W  
balance sheet                                    资产负债表 ?RJ )u  
bank                                                 银行 +
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bank account                                    银行账户，银行户头 ^M6xRk I
 
bank statement                                 银行对账单 J[2c[|[-  
barter transaction                              易货交易，以物换物交易 {;1 Mud  
basis of audit                                    审计依据 GhpVi<FL  
basis of preparation                                (会计报表的)编制基础 S"0<`{Gv  
book of account                               账目，账簿 =u W+>;]  
borrowing                                         借款，贷款，借债
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branch                                              分支，分支机构，分店 e2CjZ"C  
brought forward                                (账户余额等的)承上年，承上期，承上页 I!3qb-.Q  
budget                                              预算 :S'P lH  
building                                      建筑物；大楼 'D(|NYY  
business conditions                                  业务情况，经营情况 8g Wifx #N  
business licence                               (企业等的)营业执照 C"no>A^  
business relation                                业务关系 &Iv3_T<
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