[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 B`5<sW  
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审计词汇英汉对照 7F
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ability to continue as a going concern               持续经营能力 P3$eomX'  
acceptability                                     可接受性，可接受程度 *eVq(R9?T  
acceptable level of detection risk                     检查风险的可接受水平 N%y i4  
acceptance of engagement                       接受委托 U2oCSo5:3N  
accepting the engagement for the first time              首次接受委托 5,RUPaE  
access to asset                                         对资产的接触
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according to                                     根据，依据，依照
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account balance                                账户余额 ou|emAV  
account for                                       对……进行会计处理，核算；解释 ) ?L=o0  
accounting                                        会计，会计学 \{,TpK.  
accounting advisory serve                        会计咨询服务 Ac7^JXh%
 
accounting firm                                 会计师事务所 OG,P"sv  
accounting information                      会计信息，会计资料 Lpchla$
 
accounting period                             会计期间 IP~!E_e}\  
accounting policies                                   会计政策 "n-'?W!  
accounting professional bodies                 会计职业组织，会计职业团体 !liV Y]  
accounting records                                   会计记录 [uq>b|`RG  
accounting responsibility                           会计责任  R$a<=  
accounting service                             会计服务 N+-Tp&:wY  
accounting standards                                会计准则 INZVe(z  
Accounting Standards for Business Enterprises       企业会计准则 ,g`%+s7u  
accounting system                             会计系统 &K)8  
accounting treatment                                会计处理 l^B.
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accuracy                                    准确性，精确性 *dzZOe>,  
additional audit procedures                      追加审计程序 CUA @CZ6{  
addressee                                         收件人，收信人 +Q*`kg'  
Administration of State-owned Assets  (the～)     国有资产管理局 PJnC  
administrative laws and regulations                 行政法规 ]|;+2@kDR  
adverse impact                                 不利影响，负面影响 ) "#'  
adverse opinion                                反对意见 "}]`64?  
advisory group                                  咨询组，顾问组 [}X|&` 'i  
agency fee                                        代理费，代理费用 <_tmkLeZf  
aggregate                                          总计，合计为…… Z O}Og&%  
alternation of document and record                 变造文件和记录 J3Mb]X)_}  
alternative audit procedures                      替代审计程序，备选审计程序 q>q:ZV  
amend                                              修改，修订 *
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amortisation                                      摊销 e5h*GKF  
analytical capacity                             分析能力 gwZ<$6  
analytical procedures                               分析性程序 NzRvbj]  
annual financial statements                        年度会计报表，年度财务报表 <G"cgN#]  
appendix                                          附录，附表 ej RK-!  
applicable                                         适用的 ^\)a[OW p  
applicable laws and regulations                 适用的法规 )oEVafNsT  
application systems                                  应用系统 -!\3;/  
apply consistently                              一贯地执行，一贯地实施 -@uFRQt  
appropriate                                       适当的，合适的； v1h(_NLI!  
征用，挪用 ,CO2d)}  
appropriate authorization                          适当的授权 XGlt^<`  
appropriateness of audit evidence                    审计证据的适当性 eh#37*-  
approval                                    批准，核准 D{|qP nE4  
assertion                                    (会计报表上的)认定；确认 C2LPLquD+  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 BT_]= \zi  
asset                                                 资产，财产 |J`EM7qMK  
asset restructuring                             资产重组 ^s,3*cAU  
assignment of duties                                 职责的划分 HN47/]"*  
assistant                                     助理，助理人员 O--p)\  
associated company                                 联属公司，联营公司 U%{GLO   
association                                        联合，结合；协会，社团 <sdgL+&1h  
assumption                                       假设，假定 WlL(NrVA@@  
at a given date                                         在某一特定时日 ^({ )t   
attestation                                         鉴证，公证 `i{d"H0E  
attestation service                             鉴证服务 Hg+<GML  
audit adjustment                                审计调整 mDD.D3RS  
audit areas                                        审计领域 SNEhP5!  
audit conclusion                                审计结论 Gk;YAI  
audit effectiveness                             审计效果 "SF0b jG9C  
audit efficiency                                  审计效率 \j)Evjw  
audit engagement letter                      审计业务约定书 +^I0>\  
audit evidence                                          审计证据 &K[*vyD  
audit fee                                    审计费 :I"CQ C[Z  
audit files                                          审计档案 |@ mz@  
audit findings                                     审计中发现的事项 Z\$HgG  
audit implementation stage                        审计实施阶段 |9@,ri\'Rg  
audit mark                                        审计标识 .soCU8i3  
audit materiality                                 审计重要性 OhF55,[  
audit method                                     审计方法 {%jAp11y+O  
audit objective                                         审计目标，审计目的 G1:}{a5i_  
audit of financial statements                      会计报表审计，财务报表审计 *miG<  
audit opinion                                     审计意见 :XKYfc_y  
audit period                                      被审计期间，被审计年度 Z0|5VLk,<{  
audit plan                                          审计计划 <H[w0Z$  
audit planning                                    编制审计计划，制定审计计划，审计计划 jzvK;*N  
audit planning stage                                  审计计划阶段 ]kh]l8t^
 
audit procedure                                审计程序 r}U6LE?>  
audit programme                               审计程序表，具体审计计划 =4ygbk  
audit report                                       审计报告 LPs%^*8(2  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 AbU`wr/h 4  
audit report with a qualified opinion                 有保留意见的审计报告 Iil2R}1  
audit report with an adverse opinion                否定意见的审计报告 IrwQ~z3I  
audit report with dual dates                      双重日期审计报告 }"Y<<e<z:  
audit reporting stage                                 审计报告阶段 Bz+oMN#XJ  
audit responsibility                                   审计责任 zcpL[@B  
audit results                                      审计结果 , 3R=8  
audit risk                                          审计风险 0JR/V6
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audit sampling                                          审计抽样 cJKnB!iL5  
audit sampling techniques                         审计抽样方法，审计抽样技术 [V}vd@*k  
audit strategies                                  审计策略 T/$gnn  
audit summary                                         审计总结，审计小结 7j& t{q5  
audit team                                         审计小组 PZ[-a-p40  
audit test                                    审计测试 b3NIFKw  
audit trail                                          审计轨迹 Zl V
 
audit work                                        审计工作 h yr Pu_  
audit working paper                                 审计工作底稿 ?pL|eS7  
audited financial statement                        审计会计报表，已审计财务报表 [o^$WL?c
 
Auditing Guidelines (the～)                      审计规范指南 VO#rJ
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auditing standards                             审计准则 SX3'|'-  
audit-oriented working paper                          (审计)业务类工作底稿 EPo)7<|>  
authorisation                                     授权 ~Nh6po{  
authorisation of transaction                       交易的授权 BD6!,  
availability                                         可获得性 cIug~ x>  
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balance                                      余额；差额；平衡 'CBwE&AL  
balance sheet                                    资产负债表 =fS
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bank                                                 银行 #1YMpL  
bank account                                    银行账户，银行户头 b1xE;0uR  
bank statement                                 银行对账单 ;W0J  
barter transaction                              易货交易，以物换物交易 L 3]J8oEmU  
basis of audit                                    审计依据 &+9 ;  
basis of preparation                                (会计报表的)编制基础 bLT3:q#s  
book of account                               账目，账簿 b"g^Jm! j  
borrowing                                         借款，贷款，借债 3Vu}D(PJ  
branch                                              分支，分支机构，分店 @Z]0c=-+  
brought forward                                (账户余额等的)承上年，承上期，承上页 s>9I#_4]  
budget                                              预算 :?f<t NU$  
building                                      建筑物；大楼 Rtf<UhUn  
business conditions                                  业务情况，经营情况 q NGR6i  
business licence                               (企业等的)营业执照 kHg|!  
business relation                                业务关系 $G=^cNB|JB  
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