[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 {/12.y=)~  
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审计词汇英汉对照 1R9hA7y&,/  
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ability to continue as a going concern               持续经营能力 JE,R [` &  
acceptability                                     可接受性，可接受程度 (i>VJr  
acceptable level of detection risk                     检查风险的可接受水平 c ;`   
acceptance of engagement                       接受委托 6d"dJV.\  
accepting the engagement for the first time              首次接受委托 ftsr-3!Vm  
access to asset                                         对资产的接触 f33'2PYl  
according to                                     根据，依据，依照 t`03$&Cx7  
account balance                                账户余额 iOm1U_S  
account for                                       对……进行会计处理，核算；解释 VztalwI  
accounting                                        会计，会计学 
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accounting advisory serve                        会计咨询服务 =UA-&x@  
accounting firm                                 会计师事务所 |{cdXbr  
accounting information                      会计信息，会计资料 By6C+)up  
accounting period                             会计期间 ?rXh x{vD  
accounting policies                                   会计政策 :6PWU$z$7  
accounting professional bodies                 会计职业组织，会计职业团体 ^sd+s ~xx  
accounting records                                   会计记录 N8}R<3/  
accounting responsibility                           会计责任 -QCo]:cp  
accounting service                             会计服务 j,eeQ KH  
accounting standards                                会计准则
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Accounting Standards for Business Enterprises       企业会计准则 Fgxh?Wd9  
accounting system                             会计系统 V^nYG$si  
accounting treatment                                会计处理 kvv-f9/-  
accuracy                                    准确性，精确性 +pc_KR  
additional audit procedures                      追加审计程序 l*("[?>I  
addressee                                         收件人，收信人 EaFd1  
Administration of State-owned Assets  (the～)     国有资产管理局 dz&| 3o  
administrative laws and regulations                 行政法规 yAR''>  
adverse impact                                 不利影响，负面影响 "cRc~4%K  
adverse opinion                                反对意见 Y'Sxehx  
advisory group                                  咨询组，顾问组 F%bv vw*(  
agency fee                                        代理费，代理费用 6%C:k,Cx{d  
aggregate                                          总计，合计为…… D|9C|
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alternation of document and record                 变造文件和记录 `R0>;TdT  
alternative audit procedures                      替代审计程序，备选审计程序 fGb(=l  
amend                                              修改，修订 1K^blOLXe  
amortisation                                      摊销 3SVI|A5(d  
analytical capacity                             分析能力 akgXI^K  
analytical procedures                               分析性程序 3lhXD_Y  
annual financial statements                        年度会计报表，年度财务报表 Df02#493  
appendix                                          附录，附表 QkZT%!7  
applicable                                         适用的 |uV1S^!A  
applicable laws and regulations                 适用的法规 uNl<=1  
application systems                                  应用系统 k!t5>kPSQ
 
apply consistently                              一贯地执行，一贯地实施 ~el#pf~  
appropriate                                       适当的，合适的； #>O,w0<qM  
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appropriate authorization                          适当的授权 D}vgXzD  
appropriateness of audit evidence                    审计证据的适当性 a+szA};  
approval                                    批准，核准 Y1+4ppZ  
assertion                                    (会计报表上的)认定；确认 fo&q/;l\  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 *ZyIbT  
asset                                                 资产，财产 {o+aEMhM  
asset restructuring                             资产重组
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assignment of duties                                 职责的划分 [wRk)kl`  
assistant                                     助理，助理人员 ;#78`x2  
associated company                                 联属公司，联营公司 IJxdbuKg  
association                                        联合，结合；协会，社团 U}MU>kzb  
assumption                                       假设，假定 +`u]LOAyP=  
at a given date                                         在某一特定时日 7'7bIaJk  
attestation                                         鉴证，公证  Usk@{  
attestation service                             鉴证服务 j\q1b:pE  
audit adjustment                                审计调整 I/jMe'Kp  
audit areas                                        审计领域 B@e,3:  
audit conclusion                                审计结论 ii2X7Q  
audit effectiveness                             审计效果 1sYwFr5  
audit efficiency                                  审计效率 %;^[WT`,  
audit engagement letter                      审计业务约定书 zN#$eyt  
audit evidence                                          审计证据 6#7f^uIK  
audit fee                                    审计费 HGfYL')Z  
audit files                                          审计档案 k7>*fQ89@  
audit findings                                     审计中发现的事项 Vm_y,;/(-R  
audit implementation stage                        审计实施阶段 -WE pBt7*  
audit mark                                        审计标识 m/=,O_  
audit materiality                                 审计重要性 muT+H(Zp}  
audit method                                     审计方法 EyI 9$@4  
audit objective                                         审计目标，审计目的 hz<kR@k}  
audit of financial statements                      会计报表审计，财务报表审计 dwv xV$Nt  
audit opinion                                     审计意见 i' %V}2  
audit period                                      被审计期间，被审计年度 RZjTUMAz4  
audit plan                                          审计计划 l6Ze6X I  
audit planning                                    编制审计计划，制定审计计划，审计计划 x%k4Lm  
audit planning stage                                  审计计划阶段 qnyFRPC  
audit procedure                                审计程序 )M#~/~^f+  
audit programme                               审计程序表，具体审计计划 aW
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audit report                                       审计报告 zOLt)2-<  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 K_Y0;!W  
audit report with a qualified opinion                 有保留意见的审计报告 jkQv cU  
audit report with an adverse opinion                否定意见的审计报告 eg~$WB ;1  
audit report with dual dates                      双重日期审计报告 !-2nIY!  
audit reporting stage                                 审计报告阶段 {Mp>+e@xx  
audit responsibility                                   审计责任 -0YS$v%au>  
audit results                                      审计结果 U&C\5N]  
audit risk                                          审计风险 ]n${j/x  
audit sampling                                          审计抽样 Z$X2*k6PK  
audit sampling techniques                         审计抽样方法，审计抽样技术 6aK'%K  
audit strategies                                  审计策略 
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audit summary                                         审计总结，审计小结 FfI$3:9  
audit team                                         审计小组 ,8;;#XR3  
audit test                                    审计测试 ,@
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audit trail                                          审计轨迹 %((F}9_6  
audit work                                        审计工作 +z+25qWi  
audit working paper                                 审计工作底稿 @{@x2 '-A  
audited financial statement                        审计会计报表，已审计财务报表 ?#ndMv!$  
Auditing Guidelines (the～)                      审计规范指南 <'v?WV_  
auditing standards                             审计准则  h#^I
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audit-oriented working paper                          (审计)业务类工作底稿 KNC!T@O|{#  
authorisation                                     授权 ~d/Doi  
authorisation of transaction                       交易的授权 }!pC}m  
availability                                         可获得性 hx+a.N
 
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balance                                      余额；差额；平衡 }KCXo/y  
balance sheet                                    资产负债表 +NxEx/{  
bank                                                 银行 *hF5cM[  
bank account                                    银行账户，银行户头 ORs<<H.d  
bank statement                                 银行对账单 /_xwHiA  
barter transaction                              易货交易，以物换物交易 {ogGi/8  
basis of audit                                    审计依据 <6mXlK3N0  
basis of preparation                                (会计报表的)编制基础 &w*.S@  ;  
book of account                               账目，账簿 WUQ2[)<  
borrowing                                         借款，贷款，借债 B*zb0hdo:  
branch                                              分支，分支机构，分店 -869$  
brought forward                                (账户余额等的)承上年，承上期，承上页 Fb*^GH)J  
budget                                              预算 )$P!7$C-  
building                                      建筑物；大楼 Sl:Qq!  
business conditions                                  业务情况，经营情况 6>%)qc$i  
business licence                               (企业等的)营业执照 M< *5Y43  
business relation                                业务关系 KAjKv_6=g  
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