[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 vjZX8KAiZ  
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审计词汇英汉对照 ?O\n!
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ability to continue as a going concern               持续经营能力 %I(N  
acceptability                                     可接受性，可接受程度 nrwb6w j  
acceptable level of detection risk                     检查风险的可接受水平 f&8&UL>e`  
acceptance of engagement                       接受委托 # u^FB  
accepting the engagement for the first time              首次接受委托 6 N
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access to asset                                         对资产的接触 a%;$l_wVT:  
according to                                     根据，依据，依照 5$GE3IER8  
account balance                                账户余额 :8E(pq|1PB  
account for                                       对……进行会计处理，核算；解释 <R*.T)Z1  
accounting                                        会计，会计学 3r+v
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accounting advisory serve                        会计咨询服务 m{_\@'q  
accounting firm                                 会计师事务所 Qgo0uuM  
accounting information                      会计信息，会计资料 @w,-T@nAW  
accounting period                             会计期间 9j:?s;B  
accounting policies                                   会计政策 8T
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accounting professional bodies                 会计职业组织，会计职业团体 <|h
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accounting records                                   会计记录 eO(VSjo'`  
accounting responsibility                           会计责任 q^([ & +  
accounting service                             会计服务 DD"]as"#  
accounting standards                                会计准则 Tp)-L0kD_k  
Accounting Standards for Business Enterprises       企业会计准则 ~6
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accounting system                             会计系统 zg)Z2?K|;u  
accounting treatment                                会计处理 !ygh`]6V  
accuracy                                    准确性，精确性 bH3-#mw5w  
additional audit procedures                      追加审计程序 22}J.'Zb  
addressee                                         收件人，收信人 yew9bn0a=  
Administration of State-owned Assets  (the～)     国有资产管理局 Rc0OEs%7P  
administrative laws and regulations                 行政法规 Pq\ `0/4_  
adverse impact                                 不利影响，负面影响 S!+c1q: ].  
adverse opinion                                反对意见 qt_ocOr  
advisory group                                  咨询组，顾问组 ;f;A "  
agency fee                                        代理费，代理费用 eTg8I/)%B  
aggregate                                          总计，合计为…… di.yh3N$  
alternation of document and record                 变造文件和记录 y7CC5S?  
alternative audit procedures                      替代审计程序，备选审计程序 d}D%%noIu  
amend                                              修改，修订 MoAie|MKe  
amortisation                                      摊销 CFE  ubEb  
analytical capacity                             分析能力 k=]#)A(#C  
analytical procedures                               分析性程序 *JnY0xP  
annual financial statements                        年度会计报表，年度财务报表 |Gp!#D0b
  
appendix                                          附录，附表 /my5s\;s|z  
applicable                                         适用的 ?'_Ty`vT  
applicable laws and regulations                 适用的法规 /q|r!+  
application systems                                  应用系统 )6+Z99w  
apply consistently                              一贯地执行，一贯地实施 uu7 ?,WT  
appropriate                                       适当的，合适的； 8^IV`P~2M  
征用，挪用 UY>[  
appropriate authorization                          适当的授权 0gRj3al(  
appropriateness of audit evidence                    审计证据的适当性 5Zf^cou  
approval                                    批准，核准 j1zrjhXI  
assertion                                    (会计报表上的)认定；确认 5D]3I=kj  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ;X_bDiG$  
asset                                                 资产，财产 m^k$Z0  
asset restructuring                             资产重组 ( p(/  
assignment of duties                                 职责的划分 n[S-bzU^t  
assistant                                     助理，助理人员 o*MiKgQ&  
associated company                                 联属公司，联营公司 @% lkRU)  
association                                        联合，结合；协会，社团 9Lus,l\  
assumption                                       假设，假定 '/OcJVSR  
at a given date                                         在某一特定时日 q ~%'V  
attestation                                         鉴证，公证 *wk?{ U  
attestation service                             鉴证服务 sKy3('5;  
audit adjustment                                审计调整 jz,K>   
audit areas                                        审计领域 V0)bPcS/  
audit conclusion                                审计结论 ]z5kYU&  
audit effectiveness                             审计效果 jJY{np  
audit efficiency                                  审计效率 --fRhN>  
audit engagement letter                      审计业务约定书  =oE(ur  
audit evidence                                          审计证据 p< Y-b,&  
audit fee                                    审计费 Z";&1cK  
audit files                                          审计档案 -F. c<@*E  
audit findings                                     审计中发现的事项 _sb~eB~<(  
audit implementation stage                        审计实施阶段 |,bP` Z  
audit mark                                        审计标识 -9] ucmN  
audit materiality                                 审计重要性 a}e GB +  
audit method                                     审计方法 N \~}`({  
audit objective                                         审计目标，审计目的 3"BSP3/[l  
audit of financial statements                      会计报表审计，财务报表审计 $u~
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audit opinion                                     审计意见 lw]uH<v  
audit period                                      被审计期间，被审计年度 M(^_/1Z  
audit plan                                          审计计划 +\
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audit planning                                    编制审计计划，制定审计计划，审计计划 xH\!j  
audit planning stage                                  审计计划阶段 85x34nT  
audit procedure                                审计程序 /0swrt.  
audit programme                               审计程序表，具体审计计划 pG6?"*Fz;  
audit report                                       审计报告 /[=Yv!  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 216`rQ}z  
audit report with a qualified opinion                 有保留意见的审计报告 4#Xz-5v  
audit report with an adverse opinion                否定意见的审计报告 pCf9"LLer  
audit report with dual dates                      双重日期审计报告 _/czH<   
audit reporting stage                                 审计报告阶段 {Gr"lOi*@  
audit responsibility                                   审计责任 {#.<hPXn  
audit results                                      审计结果
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audit risk                                          审计风险 ZEp>~dn;  
audit sampling                                          审计抽样 zv7)JH7EV&  
audit sampling techniques                         审计抽样方法，审计抽样技术 BTzBT%mP  
audit strategies                                  审计策略 PNo9.-@G  
audit summary                                         审计总结，审计小结  >akC  
audit team                                         审计小组 csd9[=HW/Q  
audit test                                    审计测试 -Qn l)JB  
audit trail                                          审计轨迹 86p A+c+U  
audit work                                        审计工作 fN1b+d~*6  
audit working paper                                 审计工作底稿 J-|&[-Z  
audited financial statement                        审计会计报表，已审计财务报表 3(Ns1/;?,  
Auditing Guidelines (the～)                      审计规范指南 y|0!sNg  
auditing standards                             审计准则 x5Ue"RMl+
 
audit-oriented working paper                          (审计)业务类工作底稿 A<] $[2qPj  
authorisation                                     授权 abAw#XQ8  
authorisation of transaction                       交易的授权 ~?4BP%g-y  
availability                                         可获得性 Lu~E5 ,  
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balance                                      余额；差额；平衡 ~F53{qxV  
balance sheet                                    资产负债表 +!GJ  
bank                                                 银行 .p]rS =#  
bank account                                    银行账户，银行户头 Uqz.Q\A  
bank statement                                 银行对账单 L|Xg4Z  
barter transaction                              易货交易，以物换物交易 #sg*GK+|:R  
basis of audit                                    审计依据 rq^%)tR  
basis of preparation                                (会计报表的)编制基础 M KX+'p\w  
book of account                               账目，账簿 1 +s;a]-C  
borrowing                                         借款，贷款，借债 H|0-Al.{  
branch                                              分支，分支机构，分店 c
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brought forward                                (账户余额等的)承上年，承上期，承上页 U{KnjoS  
budget                                              预算 1 {5t.  
building                                      建筑物；大楼 h-//v~V)  
business conditions                                  业务情况，经营情况 oY5`r)C7  
business licence                               (企业等的)营业执照 q`'"+`h  
business relation                                业务关系 Yg?BcY\  
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