[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 +i!M[  
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审计词汇英汉对照
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ability to continue as a going concern               持续经营能力 B"zg85 e  
acceptability                                     可接受性，可接受程度 &.4_4"l(  
acceptable level of detection risk                     检查风险的可接受水平 ^ 6|"=+cO\  
acceptance of engagement                       接受委托 V\hct$ 7Vm  
accepting the engagement for the first time              首次接受委托 s?#lhI  
access to asset                                         对资产的接触 0U*"OSpF  
according to                                     根据，依据，依照 r8>?-P  
account balance                                账户余额 ^!Jm/-  
account for                                       对……进行会计处理，核算；解释 }B/xQsTx-  
accounting                                        会计，会计学 =I}V PxhE7  
accounting advisory serve                        会计咨询服务 B:.;:AEbT  
accounting firm                                 会计师事务所 R_&z2I  
accounting information                      会计信息，会计资料 !I/kz }N@  
accounting period                             会计期间 pdiZ"pe  
accounting policies                                   会计政策 N|vJrye  
accounting professional bodies                 会计职业组织，会计职业团体 G_mu7w  
accounting records                                   会计记录 P`9A?aG .Z  
accounting responsibility                           会计责任 kxwm08/|f  
accounting service                             会计服务 P`"DepeD  
accounting standards                                会计准则 'Jr*oru  
Accounting Standards for Business Enterprises       企业会计准则 i}"JCqo2  
accounting system                             会计系统 Hv*O9!cC  
accounting treatment                                会计处理 :/l  
accuracy                                    准确性，精确性 #[y
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additional audit procedures                      追加审计程序  Sd6^%YB  
addressee                                         收件人，收信人 2Hwf:S'  
Administration of State-owned Assets  (the～)     国有资产管理局 bM3e7olWS  
administrative laws and regulations                 行政法规 ;rL$z;}8  
adverse impact                                 不利影响，负面影响 )ixE  
adverse opinion                                反对意见 v72 dE  
advisory group                                  咨询组，顾问组 i=QhXCM  
agency fee                                        代理费，代理费用 e'&{KD,-T  
aggregate                                          总计，合计为…… W%cPX0  
alternation of document and record                 变造文件和记录 Q
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alternative audit procedures                      替代审计程序，备选审计程序 >C3 9 `1  
amend                                              修改，修订  N&.p\T&t  
amortisation                                      摊销 e90z(EF?0  
analytical capacity                             分析能力 >E=a~ O  
analytical procedures                               分析性程序 [rsAY&.  
annual financial statements                        年度会计报表，年度财务报表 ?3N86Qj  
appendix                                          附录，附表 `BD`pa7.%  
applicable                                         适用的 ev >9P  
applicable laws and regulations                 适用的法规 }2o
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application systems                                  应用系统 mIodD)?{  
apply consistently                              一贯地执行，一贯地实施 {'kL]qLg  
appropriate                                       适当的，合适的； ^umAfk5r?H  
征用，挪用 M-|2W~YU  
appropriate authorization                          适当的授权 ^O m]B;  
appropriateness of audit evidence                    审计证据的适当性 Hefqzu  
approval                                    批准，核准 ^yTN(\9  
assertion                                    (会计报表上的)认定；确认 Yg.u8{H  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 RA/yvr  
asset                                                 资产，财产 g\'84:*J\  
asset restructuring                             资产重组 0 fU>L^P_?  
assignment of duties                                 职责的划分 9~I WGj?  
assistant                                     助理，助理人员 8t!"K_Mkx  
associated company                                 联属公司，联营公司 Lp=B? H  
association                                        联合，结合；协会，社团 iwJgU b  
assumption                                       假设，假定 iSlVe~ef  
at a given date                                         在某一特定时日 E!M+37/  
attestation                                         鉴证，公证 b
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attestation service                             鉴证服务 D(|$6J 0  
audit adjustment                                审计调整 q%Pnx_RB  
audit areas                                        审计领域 BW 7[JD  
audit conclusion                                审计结论 rfoCYsX'  
audit effectiveness                             审计效果 g*M3;G  
audit efficiency                                  审计效率 H#E0S>Jw|  
audit engagement letter                      审计业务约定书 etVE8N'  
audit evidence                                          审计证据 N0PX
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audit fee                                    审计费 CuNHDYQ&3  
audit files                                          审计档案 b}*hodzF  
audit findings                                     审计中发现的事项 QNFrkel  
audit implementation stage                        审计实施阶段 ' M!_k+e  
audit mark                                        审计标识 >2/zL.O  
audit materiality                                 审计重要性 d+'+z %s%  
audit method                                     审计方法 U"]i.J1  
audit objective                                         审计目标，审计目的 m>_'f{&u  
audit of financial statements                      会计报表审计，财务报表审计 XjbK!.  
audit opinion                                     审计意见 I<U 1V<g  
audit period                                      被审计期间，被审计年度 )FLp
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audit plan                                          审计计划 { L5m`-x  
audit planning                                    编制审计计划，制定审计计划，审计计划 :JYOC+#q7  
audit planning stage                                  审计计划阶段 JV>OmUAk  
audit procedure                                审计程序 e|P60cd /  
audit programme                               审计程序表，具体审计计划 PdZSXP4;k  
audit report                                       审计报告 =
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 .9ne'Ta  
audit report with a qualified opinion                 有保留意见的审计报告 )LG/n  
audit report with an adverse opinion                否定意见的审计报告 l?;S>s*\?  
audit report with dual dates                      双重日期审计报告 {PKER$C  
audit reporting stage                                 审计报告阶段 T5h[{J^  
audit responsibility                                   审计责任 W+E2({  
audit results                                      审计结果 5`Bb0=j  
audit risk                                          审计风险 p:jrqjLp  
audit sampling                                          审计抽样 #z.x3D@^r6  
audit sampling techniques                         审计抽样方法，审计抽样技术 MgekLP)&  
audit strategies                                  审计策略 eu=2a>  
audit summary                                         审计总结，审计小结 ~nQb;Bdh%  
audit team                                         审计小组 ;Mz]uk  
audit test                                    审计测试 *
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audit trail                                          审计轨迹 J98K:SAR  
audit work                                        审计工作 C0M{zGT>}  
audit working paper                                 审计工作底稿 (hoqLL\}k  
audited financial statement                        审计会计报表，已审计财务报表 6 FE[snw  
Auditing Guidelines (the～)                      审计规范指南 'zaB5d~l  
auditing standards                             审计准则 EA\~m*k  
audit-oriented working paper                          (审计)业务类工作底稿 kAoai|m@R  
authorisation                                     授权 ~U|te_l  
authorisation of transaction                       交易的授权 XV&3h>5  
availability                                         可获得性
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balance                                      余额；差额；平衡 g;pFT  
balance sheet                                    资产负债表 ;k0*@c*  
bank                                                 银行 =Z
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bank account                                    银行账户，银行户头 n!p&.Mt  
bank statement                                 银行对账单 `PL!>o a(8  
barter transaction                              易货交易，以物换物交易 & Lw| t_y  
basis of audit                                    审计依据
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basis of preparation                                (会计报表的)编制基础 waC%o%fD  
book of account                               账目，账簿 H4N==o  
borrowing                                         借款，贷款，借债 &Ru6Yt0W  
branch                                              分支，分支机构，分店 a'Z"Yz^Eo  
brought forward                                (账户余额等的)承上年，承上期，承上页 ]WG\+1x9  
budget                                              预算 ^6`U0|5mRX  
building                                      建筑物；大楼 Z8x(_ft5  
business conditions                                  业务情况，经营情况 6T-(GHzfHJ  
business licence                               (企业等的)营业执照 Wg[`H=)Q  
business relation                                业务关系 Q|>y2g!  
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