[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 =/@c9QaVB  
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审计词汇英汉对照 \/C-e  
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ability to continue as a going concern               持续经营能力 FyN@mX  
acceptability                                     可接受性，可接受程度 ?pdvFM  
acceptable level of detection risk                     检查风险的可接受水平 unqX<6hu  
acceptance of engagement                       接受委托 MR$Bl"d
  
accepting the engagement for the first time              首次接受委托 gTRm  
access to asset                                         对资产的接触 Ob+L|FbnN  
according to                                     根据，依据，依照 riqvv1Nce  
account balance                                账户余额 mjbr}9  
account for                                       对……进行会计处理，核算；解释 (KaP=t}  
accounting                                        会计，会计学 S/CT;M@W  
accounting advisory serve                        会计咨询服务 oXG,8NOdC  
accounting firm                                 会计师事务所 "=I ioY  
accounting information                      会计信息，会计资料 O@jW&-;  
accounting period                             会计期间 vKppXm1  
accounting policies                                   会计政策 mBgMu@zt)  
accounting professional bodies                 会计职业组织，会计职业团体 ye1 kI~LO(  
accounting records                                   会计记录 SS@F:5),  
accounting responsibility                           会计责任 y?W8FL  
accounting service                             会计服务 p{7"a  
accounting standards                                会计准则 aF4vNUe
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Accounting Standards for Business Enterprises       企业会计准则 kKnz F  
accounting system                             会计系统 k WYjqv  
accounting treatment                                会计处理 %RgCU$s[>  
accuracy                                    准确性，精确性 Ie>)U)/$  
additional audit procedures                      追加审计程序 #"%=7(

 
addressee                                         收件人，收信人 \k;)m-0bj{  
Administration of State-owned Assets  (the～)     国有资产管理局 WZaOw w  
administrative laws and regulations                 行政法规 j;eR9jI$T  
adverse impact                                 不利影响，负面影响 <\c5
 
adverse opinion                                反对意见 UPgjf  
advisory group                                  咨询组，顾问组 s 
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agency fee                                        代理费，代理费用 az3rK4g  
aggregate                                          总计，合计为…… 6bCC6G  
alternation of document and record                 变造文件和记录 4`uI)N(}*  
alternative audit procedures                      替代审计程序，备选审计程序 `-S6g^Y  
amend                                              修改，修订 V}ZF\SG(K  
amortisation                                      摊销 HErTFY+vC  
analytical capacity                             分析能力 5%C-eB  
analytical procedures                               分析性程序 FCU~*c8C
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annual financial statements                        年度会计报表，年度财务报表 Pb=J4Lvz(d  
appendix                                          附录，附表 i[)H!%RV*  
applicable                                         适用的 h0`@yo  
applicable laws and regulations                 适用的法规 X<J NwjM%  
application systems                                  应用系统 :i+Tf~k{  
apply consistently                              一贯地执行，一贯地实施 a2fV0d6*l  
appropriate                                       适当的，合适的； G@b|{!  
征用，挪用 =if
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appropriate authorization                          适当的授权 *b9=&:pU(  
appropriateness of audit evidence                    审计证据的适当性 :N5R.@9  
approval                                    批准，核准 -xtj:UO  
assertion                                    (会计报表上的)认定；确认 g!5
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 4'bup h1(  
asset                                                 资产，财产 a%DnRkRr  
asset restructuring                             资产重组 lCg'K(|"  
assignment of duties                                 职责的划分 ?cf9q@eAH  
assistant                                     助理，助理人员 9r%O  
associated company                                 联属公司，联营公司 Yd:8iJA  
association                                        联合，结合；协会，社团 c*ac9Y'o  
assumption                                       假设，假定 SN O'*?  
at a given date                                         在某一特定时日 !Q
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attestation                                         鉴证，公证 62Yi1<kV@  
attestation service                             鉴证服务 QcG4~DEX
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audit adjustment                                审计调整 h{I)^8,M  
audit areas                                        审计领域 ve_TpP  
audit conclusion                                审计结论 Kf D8S  
audit effectiveness                             审计效果 /qA\|'~  
audit efficiency                                  审计效率 k2muHKBlk  
audit engagement letter                      审计业务约定书 K"-.K]O8E%  
audit evidence                                          审计证据 `~QS3zq  
audit fee                                    审计费 J<BBM.^]  
audit files                                          审计档案 hrPm$`  
audit findings                                     审计中发现的事项 !\.x7N<)0  
audit implementation stage                        审计实施阶段 82Dw,Cn  
audit mark                                        审计标识 Mp9wYM*  
audit materiality                                 审计重要性 @ )2<$d  
audit method                                     审计方法 ~\yk{1S  
audit objective                                         审计目标，审计目的 4\pUA4  
audit of financial statements                      会计报表审计，财务报表审计 U=vh_NHj  
audit opinion                                     审计意见 0;/
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audit period                                      被审计期间，被审计年度 I #bta  
audit plan                                          审计计划 u]$e@Vw.  
audit planning                                    编制审计计划，制定审计计划，审计计划 `JZ`j7f  
audit planning stage                                  审计计划阶段 (j%;)PTe+&  
audit procedure                                审计程序 +\yQZ{4'@  
audit programme                               审计程序表，具体审计计划 6E))4 lW  
audit report                                       审计报告 sVNM#,  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 C?h}n4\B^?  
audit report with a qualified opinion                 有保留意见的审计报告 Pe`eF(J  
audit report with an adverse opinion                否定意见的审计报告 `%<^$Ng
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audit report with dual dates                      双重日期审计报告 tYzpL  
audit reporting stage                                 审计报告阶段 qi]"`\  
audit responsibility                                   审计责任 ~/R bYvyA  
audit results                                      审计结果 8w\ZY>d  
audit risk                                          审计风险 |qq7vx  
audit sampling                                          审计抽样 iAn]hVW  
audit sampling techniques                         审计抽样方法，审计抽样技术 [IRWmN-  
audit strategies                                  审计策略 D"vl$BX  
audit summary                                         审计总结，审计小结 s+@`Z*B5  
audit team                                         审计小组 nf,u'}psdJ  
audit test                                    审计测试 _!:*&{  
audit trail                                          审计轨迹 .?NraydwV  
audit work                                        审计工作 _@_w
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audit working paper                                 审计工作底稿 {IG5qi?/E)  
audited financial statement                        审计会计报表，已审计财务报表 d>-k-X-[  
Auditing Guidelines (the～)                      审计规范指南 U:+wt}-T"  
auditing standards                             审计准则 %1UdG6&J_  
audit-oriented working paper                          (审计)业务类工作底稿 O
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authorisation                                     授权 L; (J6p]h  
authorisation of transaction                       交易的授权 '(-SuaH49  
availability                                         可获得性 'p> *4}  
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balance                                      余额；差额；平衡 LR:meCOI  
balance sheet                                    资产负债表 iRsK;)<  
bank                                                 银行 {[Z}<#n)  
bank account                                    银行账户，银行户头 < /\y<]b  
bank statement                                 银行对账单 rI;84=v2&9  
barter transaction                              易货交易，以物换物交易  }0f"SWO>  
basis of audit                                    审计依据 syB.Z-Cpd  
basis of preparation                                (会计报表的)编制基础 grbUR)f<?-  
book of account                               账目，账簿 -+,3aK<[  
borrowing                                         借款，贷款，借债 d>k"#|  
branch                                              分支，分支机构，分店 i286`SLU  
brought forward                                (账户余额等的)承上年，承上期，承上页 90[?)s  
budget                                              预算 xwe^_7  
building                                      建筑物；大楼 L>>Cx`ASi  
business conditions                                  业务情况，经营情况 wu`P=-
 
business licence                               (企业等的)营业执照 9yWQ}h
 
business relation                                业务关系 ? 1 ~C`I;  
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