[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 /;
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审计词汇英汉对照 L*~J%7  
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ability to continue as a going concern               持续经营能力 -
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acceptability                                     可接受性，可接受程度 GPGm]Gt  
acceptable level of detection risk                     检查风险的可接受水平 k0Uyf~p~  
acceptance of engagement                       接受委托 )kkhJI*v  
accepting the engagement for the first time              首次接受委托 d{E}6)1=  
access to asset                                         对资产的接触 <Ce2r"U1e  
according to                                     根据，依据，依照 <0PT"ij  
account balance                                账户余额 3fh8$A  
account for                                       对……进行会计处理，核算；解释 HdPoO;  
accounting                                        会计，会计学 1hziXC0WY  
accounting advisory serve                        会计咨询服务 $O dCL  
accounting firm                                 会计师事务所 |\g5+fv9  
accounting information                      会计信息，会计资料 n8DxB@DI  
accounting period                             会计期间 /)>s##p*  
accounting policies                                   会计政策 <,>P0tY}  
accounting professional bodies                 会计职业组织，会计职业团体 XQ~Ke-QW)  
accounting records                                   会计记录 cJL'$`gWf  
accounting responsibility                           会计责任 Z>^pCc\lH  
accounting service                             会计服务 R]i7 $}n  
accounting standards                                会计准则 # Z<a  
Accounting Standards for Business Enterprises       企业会计准则 #2EI\E&$  
accounting system                             会计系统 b/Xbs0q  
accounting treatment                                会计处理 ,Uy|5zv  
accuracy                                    准确性，精确性 2[r^M'J  
additional audit procedures                      追加审计程序 q|LDo~H  
addressee                                         收件人，收信人 qvv2O1c"A  
Administration of State-owned Assets  (the～)     国有资产管理局 ._+J_ts  
administrative laws and regulations                 行政法规 {U_$&f9s  
adverse impact                                 不利影响，负面影响 ;jipe3LU  
adverse opinion                                反对意见 wW/7F;54  
advisory group                                  咨询组，顾问组 iT)z_  
agency fee                                        代理费，代理费用 vVgg0Y2  
aggregate                                          总计，合计为…… s$a09x  
alternation of document and record                 变造文件和记录 !eUDi(  
alternative audit procedures                      替代审计程序，备选审计程序 [V) L  
amend                                              修改，修订 HX 6Ma{vBk  
amortisation                                      摊销 FSRj4e1y1  
analytical capacity                             分析能力 eEn;!RS)  
analytical procedures                               分析性程序 gL3"Gg3  
annual financial statements                        年度会计报表，年度财务报表 jr3ti>,xV  
appendix                                          附录，附表 I'@Ydt2  
applicable                                         适用的 jr`Ess  
applicable laws and regulations                 适用的法规 uy}%0vLo  
application systems                                  应用系统 MXyaE~LK  
apply consistently                              一贯地执行，一贯地实施 uZ=NSbYsA  
appropriate                                       适当的，合适的； 3yNU$.g  
征用，挪用 @_LN3z
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appropriate authorization                          适当的授权 _IdRF5
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appropriateness of audit evidence                    审计证据的适当性 ~wVd$%7`  
approval                                    批准，核准 fks)+L'  
assertion                                    (会计报表上的)认定；确认 Zt3)]sB  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 nw6+.pOy  
asset                                                 资产，财产 YLVPAODY  
asset restructuring                             资产重组 DK oN}c  
assignment of duties                                 职责的划分 @
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assistant                                     助理，助理人员 <3j"&i]Tm*  
associated company                                 联属公司，联营公司 :Pv*,qHE  
association                                        联合，结合；协会，社团 3ux0Jr2yT  
assumption                                       假设，假定 \{EpduwZ  
at a given date                                         在某一特定时日 o,P.&m{?  
attestation                                         鉴证，公证 B)QHM+[=F  
attestation service                             鉴证服务 yZWoN&  
audit adjustment                                审计调整  fu9Cx  
audit areas                                        审计领域 G
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audit conclusion                                审计结论 A3ZY~s#Iv  
audit effectiveness                             审计效果 # (- Qx  
audit efficiency                                  审计效率 Hp(D);0+)  
audit engagement letter                      审计业务约定书 x1BobhU~Zl  
audit evidence                                          审计证据 s-S}i{Z!  
audit fee                                    审计费 ?Q72;/$  
audit files                                          审计档案 a:_I
  
audit findings                                     审计中发现的事项 JXj8Br?Z@  
audit implementation stage                        审计实施阶段 ymNnkFv  
audit mark                                        审计标识 _Um d  
audit materiality                                 审计重要性 h/,${,}J  
audit method                                     审计方法 X~xd/M=9^  
audit objective                                         审计目标，审计目的 jU5}\o
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audit of financial statements                      会计报表审计，财务报表审计 sQ8s7l0D  
audit opinion                                     审计意见 .T*GN|@$!  
audit period                                      被审计期间，被审计年度 ys#i@  
audit plan                                          审计计划 E{2Eoj;gq  
audit planning                                    编制审计计划，制定审计计划，审计计划 1U,1)<z~u  
audit planning stage                                  审计计划阶段 Z'k|u4ZC  
audit procedure                                审计程序 NzW`B^p  
audit programme                               审计程序表，具体审计计划 Ve/xnn]'  
audit report                                       审计报告 8x[YZ@iM-  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 {vE
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audit report with a qualified opinion                 有保留意见的审计报告 1lpw
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audit report with an adverse opinion                否定意见的审计报告 w\19[U
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audit report with dual dates                      双重日期审计报告 x{&
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audit reporting stage                                 审计报告阶段 wWXD\{Hk  
audit responsibility                                   审计责任 @;?T~^nGj  
audit results                                      审计结果 8#
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audit risk                                          审计风险 d;+[i  
audit sampling                                          审计抽样 c~o+WI Ym  
audit sampling techniques                         审计抽样方法，审计抽样技术 (S^8UV  
audit strategies                                  审计策略 &k8vWXMGk%  
audit summary                                         审计总结，审计小结 4&cL[Ny  
audit team                                         审计小组 p)~lL  
audit test                                    审计测试 K)_WL]RJ.4  
audit trail                                          审计轨迹 ,2]X}&{i  
audit work                                        审计工作 [>|FB'  
audit working paper                                 审计工作底稿 :h1pBEiH  
audited financial statement                        审计会计报表，已审计财务报表 BQ jK8c<  
Auditing Guidelines (the～)                      审计规范指南 Gc$gJnQio  
auditing standards                             审计准则 g_Im;1$  
audit-oriented working paper                          (审计)业务类工作底稿 dr<<!q /  
authorisation                                     授权 %AW4.3()8  
authorisation of transaction                       交易的授权 |0z;K:5s
 
availability                                         可获得性 !SKV!xH9  
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balance                                      余额；差额；平衡 ^W7X(LQ*+  
balance sheet                                    资产负债表 -!({BH-M_  
bank                                                 银行 }Up.)
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bank account                                    银行账户，银行户头  a1j.fA  
bank statement                                 银行对账单 $M:3XAN  
barter transaction                              易货交易，以物换物交易 ,Os? f:Y6  
basis of audit                                    审计依据 CD0VfA>Z  
basis of preparation                                (会计报表的)编制基础 1h7+@#<:a  
book of account                               账目，账簿 2Cg$,#H  
borrowing                                         借款，贷款，借债 Ac|5. ?|N  
branch                                              分支，分支机构，分店 .4l/_4,s_  
brought forward                                (账户余额等的)承上年，承上期，承上页 t]-u w-E  
budget                                              预算 0ji q-3V)  
building                                      建筑物；大楼 `O6:t\d@  
business conditions                                  业务情况，经营情况 wLV~F[:  
business licence                               (企业等的)营业执照 T$=4O9G  
business relation                                业务关系 J`*iZvW#Bx  
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