[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 IkL #SgY  
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审计词汇英汉对照 W 8<&gh +  
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ability to continue as a going concern               持续经营能力 {LI=:xJJv  
acceptability                                     可接受性，可接受程度 u74[>^  
acceptable level of detection risk                     检查风险的可接受水平 f=+
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acceptance of engagement                       接受委托 nUaJz
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accepting the engagement for the first time              首次接受委托 ?.m bK  
access to asset                                         对资产的接触 0Uz"^xO["  
according to                                     根据，依据，依照 d(ZO6Nr Q  
account balance                                账户余额 7(1|xYCx$  
account for                                       对……进行会计处理，核算；解释 LRxZcxmy  
accounting                                        会计，会计学 ;HfmzY (  
accounting advisory serve                        会计咨询服务 X;+sUj8  
accounting firm                                 会计师事务所 a K[&V't~  
accounting information                      会计信息，会计资料  \{_q.;}  
accounting period                             会计期间 R3f89  
accounting policies                                   会计政策 B&M%I:i  
accounting professional bodies                 会计职业组织，会计职业团体 mX"oW_EK  
accounting records                                   会计记录 YsC>i`n9  
accounting responsibility                           会计责任 TIqtF&@o4  
accounting service                             会计服务 df8k7D;~e  
accounting standards                                会计准则  ^'MT0j  
Accounting Standards for Business Enterprises       企业会计准则 olB.*#gA  
accounting system                             会计系统 {f_={k  
accounting treatment                                会计处理 Hzm:xg  
accuracy                                    准确性，精确性 (Bb5?fw  
additional audit procedures                      追加审计程序 ZoW?nxY  
addressee                                         收件人，收信人 a@K%06A;'
 
Administration of State-owned Assets  (the～)     国有资产管理局 }^WdJd]P  
administrative laws and regulations                 行政法规 zy?|ODM  
adverse impact                                 不利影响，负面影响 5:[0z5Hww  
adverse opinion                                反对意见 3lL-)< 0A(  
advisory group                                  咨询组，顾问组 5+0gR &|j  
agency fee                                        代理费，代理费用 ^]Y>[[  
aggregate                                          总计，合计为…… @}u*|P*  
alternation of document and record                 变造文件和记录 wQl ,  
alternative audit procedures                      替代审计程序，备选审计程序 GRIti9GD  
amend                                              修改，修订 jxJ8(sr$  
amortisation                                      摊销 S&5&];Ag  
analytical capacity                             分析能力 HQ_Ok`  
analytical procedures                               分析性程序 aH( J,XY  
annual financial statements                        年度会计报表，年度财务报表 *\a4wZ6<3  
appendix                                          附录，附表 wD}l$& +  
applicable                                         适用的 `6(S^P  
applicable laws and regulations                 适用的法规 i$"F{|Z0  
application systems                                  应用系统 IZ-1c1   
apply consistently                              一贯地执行，一贯地实施 BQHVQs   
appropriate                                       适当的，合适的；  RZ?jJm$  
征用，挪用 yNJ B oar  
appropriate authorization                          适当的授权 .[KrlfI  
appropriateness of audit evidence                    审计证据的适当性 5X$jl;6  
approval                                    批准，核准 PcMD])Z{G  
assertion                                    (会计报表上的)认定；确认 y3Q sv  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 np^N8$i:n  
asset                                                 资产，财产 QD&`^(X1p  
asset restructuring                             资产重组 J
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assignment of duties                                 职责的划分 =!A_^;NQf  
assistant                                     助理，助理人员 ] )\Pqn(  
associated company                                 联属公司，联营公司 a 7V-C  
association                                        联合，结合；协会，社团 KhR81\  
assumption                                       假设，假定 T@B/xAq5!  
at a given date                                         在某一特定时日 OX0%C.K)hZ  
attestation                                         鉴证，公证 vzAaxk%  
attestation service                             鉴证服务 epe)a  
audit adjustment                                审计调整 3BUSv#w{i  
audit areas                                        审计领域 3AtGy'NTp  
audit conclusion                                审计结论 OX7M8cmc+  
audit effectiveness                             审计效果 yjX9oxhtL  
audit efficiency                                  审计效率 ZgcMv ,=  
audit engagement letter                      审计业务约定书 h 0Q5-EA  
audit evidence                                          审计证据 9d659iC  
audit fee                                    审计费 Xza(k  
audit files                                          审计档案 qOtgve`jX  
audit findings                                     审计中发现的事项 *I.f1lz%*  
audit implementation stage                        审计实施阶段 CNyIQ}NJ  
audit mark                                        审计标识 ,AFu C<  
audit materiality                                 审计重要性 g}{aZ$sta  
audit method                                     审计方法 :J@gmY:C  
audit objective                                         审计目标，审计目的 1N-\j0au  
audit of financial statements                      会计报表审计，财务报表审计 nPl?K
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audit opinion                                     审计意见 C`9+6T  
audit period                                      被审计期间，被审计年度 n0 {i&[I~+  
audit plan                                          审计计划 6,"Q=9k4[  
audit planning                                    编制审计计划，制定审计计划，审计计划 B
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audit planning stage                                  审计计划阶段 D?_Zl;bQ'^  
audit procedure                                审计程序 F^BS/Yag  
audit programme                               审计程序表，具体审计计划 :U%W%
  
audit report                                       审计报告 x~~|.C,  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 7(8;to6(  
audit report with a qualified opinion                 有保留意见的审计报告 5c0 ZRV#  
audit report with an adverse opinion                否定意见的审计报告 O
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audit report with dual dates                      双重日期审计报告 K=k"a  
audit reporting stage                                 审计报告阶段 Rtl"Ub@HV  
audit responsibility                                   审计责任 =s2*H8]  
audit results                                      审计结果 ,!y$qVg'\f  
audit risk                                          审计风险 PiIpnoM  
audit sampling                                          审计抽样 "ne?P9'hF  
audit sampling techniques                         审计抽样方法，审计抽样技术 WPMSm<[  
audit strategies                                  审计策略 1};Stai'  
audit summary                                         审计总结，审计小结 9}<ile7^  
audit team                                         审计小组 +gtbcF@rx  
audit test                                    审计测试 'Aq{UGN  
audit trail                                          审计轨迹 6ojo :-%Vf  
audit work                                        审计工作 IueF x u  
audit working paper                                 审计工作底稿 *zvx$
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audited financial statement                        审计会计报表，已审计财务报表 [D4SW#  
Auditing Guidelines (the～)                      审计规范指南 )'#A$ Fj  
auditing standards                             审计准则 7'V@+5
 
audit-oriented working paper                          (审计)业务类工作底稿 />pI8 g<  
authorisation                                     授权 3$>1FoSk  
authorisation of transaction                       交易的授权 U$ElV]N  
availability                                         可获得性 ;))+>%SGCt  
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balance                                      余额；差额；平衡 xj;H&swo  
balance sheet                                    资产负债表 qiD@'Va\  
bank                                                 银行 XJ| <?  
bank account                                    银行账户，银行户头 @,7GaK\  
bank statement                                 银行对账单 ag[wdoj  
barter transaction                              易货交易，以物换物交易 K;H&n1  
basis of audit                                    审计依据 oQVgyj.  
basis of preparation                                (会计报表的)编制基础 WO>nIo5Y  
book of account                               账目，账簿 ,j_i?Ff  
borrowing                                         借款，贷款，借债 CXM
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branch                                              分支，分支机构，分店  {Gk1vcq  
brought forward                                (账户余额等的)承上年，承上期，承上页 <^jQo<kU  
budget                                              预算 08\,<9  
building                                      建筑物；大楼 vw/J8'  
business conditions                                  业务情况，经营情况 yjJ5>cg  
business licence                               (企业等的)营业执照 Vv=. -&'  
business relation                                业务关系 L^?qOylu  
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