[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 %;5hHRA  
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审计词汇英汉对照 Jc)1}  
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ability to continue as a going concern               持续经营能力 8if"U xV(  
acceptability                                     可接受性，可接受程度 7" [;M  
acceptable level of detection risk                     检查风险的可接受水平 i/~J0qQ  
acceptance of engagement                       接受委托 O>GP>U?]  
accepting the engagement for the first time              首次接受委托 {<2ZbN?  
access to asset                                         对资产的接触 FCWphpz  
according to                                     根据，依据，依照 Cg Sdyg@  
account balance                                账户余额 $ZU(bEUOG  
account for                                       对……进行会计处理，核算；解释 =I(s7=Liu  
accounting                                        会计，会计学 =/;_7|ssd  
accounting advisory serve                        会计咨询服务 "v1(f|a  
accounting firm                                 会计师事务所 :tqjm:  
accounting information                      会计信息，会计资料 r2th6hl~  
accounting period                             会计期间 3EvA 5K.  
accounting policies                                   会计政策 [1C#[Vla  
accounting professional bodies                 会计职业组织，会计职业团体
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accounting records                                   会计记录 $ZRN#x@  
accounting responsibility                           会计责任 IT(c'}  
accounting service                             会计服务 h 3&:"*A2  
accounting standards                                会计准则 WGmCQE[/c  
Accounting Standards for Business Enterprises       企业会计准则 mTfMuPPs[  
accounting system                             会计系统 }WbN)  
accounting treatment                                会计处理 + j oE  
accuracy                                    准确性，精确性 S;'eoqN8  
additional audit procedures                      追加审计程序 pqSE|3*l  
addressee                                         收件人，收信人 wM)w[  
Administration of State-owned Assets  (the～)     国有资产管理局 IJ8DN@w9  
administrative laws and regulations                 行政法规 8ilbX)O  
adverse impact                                 不利影响，负面影响 fhmr*E'J  
adverse opinion                                反对意见 .F2
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advisory group                                  咨询组，顾问组 pL@zZK0  
agency fee                                        代理费，代理费用 v+#j>   
aggregate                                          总计，合计为…… O+?zn:  
alternation of document and record                 变造文件和记录 fn OkH  
alternative audit procedures                      替代审计程序，备选审计程序 =!^iiHF  
amend                                              修改，修订 Q /c WV  
amortisation                                      摊销 ugB{2oqi  
analytical capacity                             分析能力 j6vZ{Fx;w  
analytical procedures                               分析性程序 1Q SIZoK7  
annual financial statements                        年度会计报表，年度财务报表 mM*yv  
appendix                                          附录，附表 >U<nEnB$?  
applicable                                         适用的 e<4z)  
applicable laws and regulations                 适用的法规 :dN35Y]a  
application systems                                  应用系统 rcx;3Vne  
apply consistently                              一贯地执行，一贯地实施 p*,P%tX  
appropriate                                       适当的，合适的； 8>Z$/1Mh  
征用，挪用 Y:%)cUxA  
appropriate authorization                          适当的授权 zD^f%p ["#  
appropriateness of audit evidence                    审计证据的适当性 o%%x'uC  
approval                                    批准，核准 4i/q^;`  
assertion                                    (会计报表上的)认定；确认 1gm/{w6O  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 "t:.mA<v  
asset                                                 资产，财产 yZp:hs#  
asset restructuring                             资产重组 RYl3txw  
assignment of duties                                 职责的划分 AvE^ F1  
assistant                                     助理，助理人员 i*R:WTw#  
associated company                                 联属公司，联营公司 ;jU-<  
association                                        联合，结合；协会，社团 7;'.5,-3c  
assumption                                       假设，假定 9>3Ltnn0  
at a given date                                         在某一特定时日 ]HV~xD7\  
attestation                                         鉴证，公证 ^70.g?(f[  
attestation service                             鉴证服务 N!BOq`#da  
audit adjustment                                审计调整 >J3ja>Gw/  
audit areas                                        审计领域 Gv,92ny!|  
audit conclusion                                审计结论 o U}t'WU  
audit effectiveness                             审计效果 V-;nj,.mY  
audit efficiency                                  审计效率 ZBR^[OXO  
audit engagement letter                      审计业务约定书 CS5jJi"pD3  
audit evidence                                          审计证据 pq?[wp"  
audit fee                                    审计费 :Q ?J}N  
audit files                                          审计档案 OF<n T  
audit findings                                     审计中发现的事项 G^rh*cb K  
audit implementation stage                        审计实施阶段 7e4tUAiuU  
audit mark                                        审计标识 b?] S&)"9  
audit materiality                                 审计重要性 C}=_8N  
audit method                                     审计方法 ;D"P9b]9$  
audit objective                                         审计目标，审计目的 z]l-?>Zbg  
audit of financial statements                      会计报表审计，财务报表审计 K-5"#  
audit opinion                                     审计意见 mXU?+G0  
audit period                                      被审计期间，被审计年度 Z"~6yF  
audit plan                                          审计计划 B N*,!fx  
audit planning                                    编制审计计划，制定审计计划，审计计划 }'V'Y[  
audit planning stage                                  审计计划阶段 nUud?F^_  
audit procedure                                审计程序 B#GZmv1  
audit programme                               审计程序表，具体审计计划 )fd-IYi-3  
audit report                                       审计报告 a&s"#j  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Fm$n@RbX  
audit report with a qualified opinion                 有保留意见的审计报告 )/WA)fWkT  
audit report with an adverse opinion                否定意见的审计报告 W|
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audit report with dual dates                      双重日期审计报告 jO &f* rxN  
audit reporting stage                                 审计报告阶段 ADyNNMcx  
audit responsibility                                   审计责任 bpF@}#fT  
audit results                                      审计结果 L\:YbS~]  
audit risk                                          审计风险 Og$eQS  
audit sampling                                          审计抽样 1x\W521  
audit sampling techniques                         审计抽样方法，审计抽样技术 b*FU*)<4.  
audit strategies                                  审计策略 ;sL6#Go?V  
audit summary                                         审计总结，审计小结 Nx4DC  
audit team                                         审计小组 =>:% n  
audit test                                    审计测试 U)`3[fo  
audit trail                                          审计轨迹 mU?&\w=v$  
audit work                                        审计工作 tLXn?aNY  
audit working paper                                 审计工作底稿 C*{15!d:G  
audited financial statement                        审计会计报表，已审计财务报表 D)*_{   
Auditing Guidelines (the～)                      审计规范指南 4('0f:9z+  
auditing standards                             审计准则 9Nag%o{*S>  
audit-oriented working paper                          (审计)业务类工作底稿 U| 41u4)D  
authorisation                                     授权 nXM9Px!  
authorisation of transaction                       交易的授权 Owh*KY:  
availability                                         可获得性 @dE 3  
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balance                                      余额；差额；平衡 do=x9k@Q  
balance sheet                                    资产负债表
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bank                                                 银行 KM_)7?`  
bank account                                    银行账户，银行户头 mq{$9@3  
bank statement                                 银行对账单 DV7<n&P  
barter transaction                              易货交易，以物换物交易 ;Z!~A"~$>
 
basis of audit                                    审计依据  u]1-h6  
basis of preparation                                (会计报表的)编制基础 $LxG>db  
book of account                               账目，账簿 c?p0#3%L#  
borrowing                                         借款，贷款，借债 de=5=>P7  
branch                                              分支，分支机构，分店 M5T=Fj86  
brought forward                                (账户余额等的)承上年，承上期，承上页 nj~$%vmA  
budget                                              预算 (:&&;]sI  
building                                      建筑物；大楼 ]} 5I>l  
business conditions                                  业务情况，经营情况 fz<|+(_>J  
business licence                               (企业等的)营业执照 >%n8W>^^4  
business relation                                业务关系 u:Af
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