[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 qPWYY  
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审计词汇英汉对照 H1+
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ability to continue as a going concern               持续经营能力 -v`;^X  
acceptability                                     可接受性，可接受程度 ;+cZS=  
acceptable level of detection risk                     检查风险的可接受水平 ;|66AIwDe  
acceptance of engagement                       接受委托 JWC{"6  
accepting the engagement for the first time              首次接受委托 iB{O"l@w  
access to asset                                         对资产的接触 jyt fGE:  
according to                                     根据，依据，依照 ^* RmT  
account balance                                账户余额 ,myl9s  
account for                                       对……进行会计处理，核算；解释 uS3J^=>@(a  
accounting                                        会计，会计学 Nn+le
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accounting advisory serve                        会计咨询服务 5X'[{'i,  
accounting firm                                 会计师事务所 D[ny%9 :  
accounting information                      会计信息，会计资料 T~_+\w  
accounting period                             会计期间 0Bb amU  
accounting policies                                   会计政策 s<tdn[d  
accounting professional bodies                 会计职业组织，会计职业团体 >{V]q*[/;Q  
accounting records                                   会计记录 V9][a  
accounting responsibility                           会计责任 VcA87*pel  
accounting service                             会计服务 ]QRhTz  
accounting standards                                会计准则 6*Rz}RQ  
Accounting Standards for Business Enterprises       企业会计准则 os"o0?  
accounting system                             会计系统 o^biO!4,  
accounting treatment                                会计处理 y1B3F5  
accuracy                                    准确性，精确性 t\S}eoc  
additional audit procedures                      追加审计程序 M
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addressee                                         收件人，收信人 uee2 WGD  
Administration of State-owned Assets  (the～)     国有资产管理局 S+7>Y? B!  
administrative laws and regulations                 行政法规 mKfT4t  
adverse impact                                 不利影响，负面影响 gCW.;|2  
adverse opinion                                反对意见 ?tSFM:9PU  
advisory group                                  咨询组，顾问组 y.H
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agency fee                                        代理费，代理费用 vQ$FMKz7  
aggregate                                          总计，合计为…… bR(rZu5  
alternation of document and record                 变造文件和记录 fU8 &fo%ER  
alternative audit procedures                      替代审计程序，备选审计程序 YOd0dKe  
amend                                              修改，修订 7&qunK'  
amortisation                                      摊销 <T,vIXwu+  
analytical capacity                             分析能力 C5$1K'X@  
analytical procedures                               分析性程序 =;4cDmZh  
annual financial statements                        年度会计报表，年度财务报表 !SMIb(~[z  
appendix                                          附录，附表 QQj)"XJ29  
applicable                                         适用的 Tm 6<^5t  
applicable laws and regulations                 适用的法规 "l"zbW WOH  
application systems                                  应用系统
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apply consistently                              一贯地执行，一贯地实施 cR*D)'/tl  
appropriate                                       适当的，合适的； :dc>\kUIv  
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appropriate authorization                          适当的授权 E.R,'Y;x  
appropriateness of audit evidence                    审计证据的适当性 oqc89DEbJ  
approval                                    批准，核准 < -D>^p9  
assertion                                    (会计报表上的)认定；确认 R%=u<O  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 7jQOwzj  
asset                                                 资产，财产 ]6bh#N;.  
asset restructuring                             资产重组 !?,7Cu.5#6  
assignment of duties                                 职责的划分 ZEYT17g]  
assistant                                     助理，助理人员 Gb4k5j l  
associated company                                 联属公司，联营公司 E3@G^Y  
association                                        联合，结合；协会，社团
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assumption                                       假设，假定 omevF>b;  
at a given date                                         在某一特定时日 N =FX3Z  
attestation                                         鉴证，公证 ~oWCTj-  
attestation service                             鉴证服务 0JN>w^  
audit adjustment                                审计调整 US[{ Q  
audit areas                                        审计领域 G:7HL5u  
audit conclusion                                审计结论 5|z>_f.^pS  
audit effectiveness                             审计效果 QpxRYv  
audit efficiency                                  审计效率 (NR8B9qLN  
audit engagement letter                      审计业务约定书 % P .(L  
audit evidence                                          审计证据 Wn6~x2LaV  
audit fee                                    审计费 _4Z|O]  
audit files                                          审计档案 h8B:}_Cu  
audit findings                                     审计中发现的事项 C-O~Oil  
audit implementation stage                        审计实施阶段 (&t741DN|  
audit mark                                        审计标识 }tJR
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audit materiality                                 审计重要性 .$&mWytw=  
audit method                                     审计方法 zW.I7Z 0^  
audit objective                                         审计目标，审计目的 DLggR3K_\  
audit of financial statements                      会计报表审计，财务报表审计 *'[8FZ|dQ  
audit opinion                                     审计意见 Zq1ZrwPF  
audit period                                      被审计期间，被审计年度 @`
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audit plan                                          审计计划 HEh,Cf7`'  
audit planning                                    编制审计计划，制定审计计划，审计计划 @D1}).  
audit planning stage                                  审计计划阶段 goBl~fqy0  
audit procedure                                审计程序 k@:M#?(F  
audit programme                               审计程序表，具体审计计划 paCC'*bv  
audit report                                       审计报告 9n
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 &BTgISYi  
audit report with a qualified opinion                 有保留意见的审计报告 nYy%=B|>  
audit report with an adverse opinion                否定意见的审计报告 [.:SV|AF#  
audit report with dual dates                      双重日期审计报告 oE/g)m%  
audit reporting stage                                 审计报告阶段 KTLq~Ru  
audit responsibility                                   审计责任 B}S!l>.z  
audit results                                      审计结果 B\^myg4
  
audit risk                                          审计风险
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audit sampling                                          审计抽样 ]rC2jB\,M  
audit sampling techniques                         审计抽样方法，审计抽样技术 =c/jS  
audit strategies                                  审计策略 n1!hfu7@s  
audit summary                                         审计总结，审计小结 .kwz$b+h  
audit team                                         审计小组 WX~:Y,l+u  
audit test                                    审计测试 V Ioqn$  
audit trail                                          审计轨迹 w1;:B%!H  
audit work                                        审计工作 X;:q nnO  
audit working paper                                 审计工作底稿 j}s<Pn%4  
audited financial statement                        审计会计报表，已审计财务报表 J:D{5sE<|  
Auditing Guidelines (the～)                      审计规范指南 s|HpN  
auditing standards                             审计准则 B8Vhl:p  
audit-oriented working paper                          (审计)业务类工作底稿 xD.Uh}:J  
authorisation                                     授权 @~p
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authorisation of transaction                       交易的授权 ??5y0I6+  
availability                                         可获得性 0c}pg:XT  
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balance                                      余额；差额；平衡 v;6O# ta'  
balance sheet                                    资产负债表 Q' b@5o  
bank                                                 银行 |; [XZ ZZ  
bank account                                    银行账户，银行户头 ce56$L8[  
bank statement                                 银行对账单 9N[( f-`  
barter transaction                              易货交易，以物换物交易 ~W/|RP7S  
basis of audit                                    审计依据 OKo)p`BX  
basis of preparation                                (会计报表的)编制基础 b?^ CnMO  
book of account                               账目，账簿 +4 W6
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borrowing                                         借款，贷款，借债 DjLSl,Z  
branch                                              分支，分支机构，分店 )70i/%}7  
brought forward                                (账户余额等的)承上年，承上期，承上页 LC>bZ!(i#  
budget                                              预算 %>io$o  
building                                      建筑物；大楼 !&(^R<-id  
business conditions                                  业务情况，经营情况 @"h@4q/W  
business licence                               (企业等的)营业执照 I@/s&$H`l  
business relation                                业务关系 gI T3A*x  
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