[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 <mn[-  
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审计词汇英汉对照 I1<WHq  
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ability to continue as a going concern               持续经营能力 z?o8h N\  
acceptability                                     可接受性，可接受程度 E4X6f  
acceptable level of detection risk                     检查风险的可接受水平 QLd*f[n  
acceptance of engagement                       接受委托 = lo.LFV  
accepting the engagement for the first time              首次接受委托 E 2nz  
access to asset                                         对资产的接触 mLhM_=  
according to                                     根据，依据，依照 f^F;`;z  
account balance                                账户余额 PgkU~68`  
account for                                       对……进行会计处理，核算；解释 j "qND=15  
accounting                                        会计，会计学 N"70P/  
accounting advisory serve                        会计咨询服务 =~1EpZ  
accounting firm                                 会计师事务所 ,PlH
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accounting information                      会计信息，会计资料 >#]A2,  
accounting period                             会计期间 [Hh-F#|R  
accounting policies                                   会计政策 | b'Ut)E  
accounting professional bodies                 会计职业组织，会计职业团体 )WqolB  
accounting records                                   会计记录 Geq]wv8  
accounting responsibility                           会计责任 F1Z'tj
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accounting service                             会计服务 Aw#<:6-  
accounting standards                                会计准则 _;HdX$op  
Accounting Standards for Business Enterprises       企业会计准则 c*IrZm
  
accounting system                             会计系统 0AB a&'h  
accounting treatment                                会计处理 @]Cg5QW>T  
accuracy                                    准确性，精确性 -#Zdf|  
additional audit procedures                      追加审计程序 YG\#
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addressee                                         收件人，收信人 {7M++J=  
Administration of State-owned Assets  (the～)     国有资产管理局 V^_
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administrative laws and regulations                 行政法规 7e"}ojt$  
adverse impact                                 不利影响，负面影响 6K.2VY#  
adverse opinion                                反对意见 `zQuhD 8W  
advisory group                                  咨询组，顾问组 Q}AZkZ  
agency fee                                        代理费，代理费用 ~o'1PAW7  
aggregate                                          总计，合计为…… ~q`!928Gu  
alternation of document and record                 变造文件和记录 -XBZ1q  
alternative audit procedures                      替代审计程序，备选审计程序 2zC4nF)>O  
amend                                              修改，修订 ]C \+b<  
amortisation                                      摊销 NEq_!!/sF  
analytical capacity                             分析能力 z CLaHx!  
analytical procedures                               分析性程序 5u$.!l8Nl  
annual financial statements                        年度会计报表，年度财务报表 n>
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appendix                                          附录，附表
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applicable                                         适用的 Wiis<^)  
applicable laws and regulations                 适用的法规 EFX2>&mWo8  
application systems                                  应用系统 F6\{gQ<E  
apply consistently                              一贯地执行，一贯地实施 <i~xJi%1#  
appropriate                                       适当的，合适的； !l[;,l  
征用，挪用 MPB[~#:  
appropriate authorization                          适当的授权 /oPW0of  
appropriateness of audit evidence                    审计证据的适当性 $TUYxf0q  
approval                                    批准，核准 o}AXp@cqi  
assertion                                    (会计报表上的)认定；确认 CNNqS ^ct  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 t'44X  
asset                                                 资产，财产 m.<_WXH  
asset restructuring                             资产重组 ;<+efYmyc  
assignment of duties                                 职责的划分 w'@gzK  
assistant                                     助理，助理人员 *;A ;)'  
associated company                                 联属公司，联营公司 ](r}`u%}y  
association                                        联合，结合；协会，社团 `D+zX
 
assumption                                       假设，假定 ]Uv,}W  
at a given date                                         在某一特定时日 F.vRs|fk  
attestation                                         鉴证，公证 j<^!"_G]*?  
attestation service                             鉴证服务 BE?]P?r?  
audit adjustment                                审计调整 {
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audit areas                                        审计领域 yT^2;/Z  
audit conclusion                                审计结论 x1gS^9MqCB  
audit effectiveness                             审计效果 #49l\>1z  
audit efficiency                                  审计效率 %vmd2}dA  
audit engagement letter                      审计业务约定书 SEgw!2H  
audit evidence                                          审计证据 RC_Pj)  
audit fee                                    审计费 3fOOT7!FL  
audit files                                          审计档案 Y'/6T] a  
audit findings                                     审计中发现的事项 %1#\LRA(  
audit implementation stage                        审计实施阶段 :C5w5 Vnj  
audit mark                                        审计标识 LW1 4 'A}  
audit materiality                                 审计重要性 :2/L1A)O  
audit method                                     审计方法 )LP'
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audit objective                                         审计目标，审计目的 J*B-*6O44  
audit of financial statements                      会计报表审计，财务报表审计 TEV DES  
audit opinion                                     审计意见 #BRIp(65-6  
audit period                                      被审计期间，被审计年度 6P{bUom?  
audit plan                                          审计计划 jF6_yw  
audit planning                                    编制审计计划，制定审计计划，审计计划 =3(v4E':5  
audit planning stage                                  审计计划阶段 $0Y`>3  
audit procedure                                审计程序 X'OpR  
audit programme                               审计程序表，具体审计计划 -zK>{)Z=q  
audit report                                       审计报告 xw*e`9vAe  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 fN2Sio:  
audit report with a qualified opinion                 有保留意见的审计报告 +`>7cy%cZ  
audit report with an adverse opinion                否定意见的审计报告 ai 4k?  
audit report with dual dates                      双重日期审计报告 $yOB-  
audit reporting stage                                 审计报告阶段 _ZRmD\_t  
audit responsibility                                   审计责任 {a[BhK'g  
audit results                                      审计结果 7C|AiSH  
audit risk                                          审计风险 @5Tl84@Q  
audit sampling                                          审计抽样 FVXsu !R  
audit sampling techniques                         审计抽样方法，审计抽样技术 * f+s  
audit strategies                                  审计策略 w UvE  
audit summary                                         审计总结，审计小结 eU"yF >6'  
audit team                                         审计小组 i#:To |\u  
audit test                                    审计测试 75\ZD-{T:  
audit trail                                          审计轨迹 3,p!Fun:r  
audit work                                        审计工作 INndTF  
audit working paper                                 审计工作底稿 Luao?;|U  
audited financial statement                        审计会计报表，已审计财务报表 O?vh]o  
Auditing Guidelines (the～)                      审计规范指南 &N.pW=%,N  
auditing standards                             审计准则 O>)eir7  
audit-oriented working paper                          (审计)业务类工作底稿 `}Y)l:G*g  
authorisation                                     授权  kF1$  
authorisation of transaction                       交易的授权 ~W@dF~r  
availability                                         可获得性 b`e_}
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balance                                      余额；差额；平衡  %lj5Ol j  
balance sheet                                    资产负债表 Y1cL dQn  
bank                                                 银行 W'6DwV|  
bank account                                    银行账户，银行户头 nf pO  
bank statement                                 银行对账单 (^yaAy#4  
barter transaction                              易货交易，以物换物交易 E$%v);u  
basis of audit                                    审计依据 L;:|bVH  
basis of preparation                                (会计报表的)编制基础 K+Him] b  
book of account                               账目，账簿 'bbw0aB4  
borrowing                                         借款，贷款，借债 +  }"+  
branch                                              分支，分支机构，分店 @,<jPR

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brought forward                                (账户余额等的)承上年，承上期，承上页
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budget                                              预算 F w{:shC  
building                                      建筑物；大楼 Hec8pL  
business conditions                                  业务情况，经营情况 >FE8CH!W&  
business licence                               (企业等的)营业执照 @>2]zMFf  
business relation                                业务关系 GkOk.9Y,5  
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