[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 Pz~q%J  
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审计词汇英汉对照 ToU.mM?f^  
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ability to continue as a going concern               持续经营能力 L+R>%d s  
acceptability                                     可接受性，可接受程度 !C`20,U  
acceptable level of detection risk                     检查风险的可接受水平 V*qY"[  
acceptance of engagement                       接受委托 .Ty,_3+{#p  
accepting the engagement for the first time              首次接受委托 h3 @s2 fK  
access to asset                                         对资产的接触 (+MC<J/i  
according to                                     根据，依据，依照 /2w@K_Px6  
account balance                                账户余额 C_-E4I Z
)  
account for                                       对……进行会计处理，核算；解释 VK4/82@5  
accounting                                        会计，会计学 pG28M]\  
accounting advisory serve                        会计咨询服务 |
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accounting firm                                 会计师事务所 dQ6GhS~  
accounting information                      会计信息，会计资料 #: hVF/  
accounting period                             会计期间 NhDA7z`b'J  
accounting policies                                   会计政策 -3k;u  
accounting professional bodies                 会计职业组织，会计职业团体 J#@l
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accounting records                                   会计记录 FfXZ|o$;  
accounting responsibility                           会计责任 tR O IBq|  
accounting service                             会计服务 Hja^edLj  
accounting standards                                会计准则 !aeNq82  
Accounting Standards for Business Enterprises       企业会计准则 ,9vJtP+T+!  
accounting system                             会计系统 5B|,S1b  
accounting treatment                                会计处理 #~e 9h9  
accuracy                                    准确性，精确性 \^s2W:c  
additional audit procedures                      追加审计程序 =c]a {|W?  
addressee                                         收件人，收信人 'z](xG<  
Administration of State-owned Assets  (the～)     国有资产管理局 Mdm0g  
administrative laws and regulations                 行政法规 @LC~*_y   
adverse impact                                 不利影响，负面影响 R-C5*$  
adverse opinion                                反对意见 V/&o]b   
advisory group                                  咨询组，顾问组 5G oK"F0i  
agency fee                                        代理费，代理费用 @ RX`>r{_  
aggregate                                          总计，合计为…… 3{q[q# "  
alternation of document and record                 变造文件和记录 <? 4cWp|i  
alternative audit procedures                      替代审计程序，备选审计程序 `vX4!@Tw  
amend                                              修改，修订 cuMc*i$w!  
amortisation                                      摊销 T^NJ4L4#  
analytical capacity                             分析能力 `:3&@.{T(  
analytical procedures                               分析性程序 T0?uC/7H  
annual financial statements                        年度会计报表，年度财务报表 %^U"S
pv;  
appendix                                          附录，附表 qm}\
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applicable                                         适用的 ,4yG(O$)  
applicable laws and regulations                 适用的法规 $owb3g(%4  
application systems                                  应用系统 xH@'H?  
apply consistently                              一贯地执行，一贯地实施 *k[kV  
appropriate                                       适当的，合适的； ,5kvn  
征用，挪用 PC0HH  
appropriate authorization                          适当的授权 z.j4tc9F/5  
appropriateness of audit evidence                    审计证据的适当性 \ %_)_"Q  
approval                                    批准，核准 \gP. \  
assertion                                    (会计报表上的)认定；确认 /Mx.:.A&$  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 26}u4W$  
asset                                                 资产，财产  :@; 6  
asset restructuring                             资产重组 NkoofhZ  
assignment of duties                                 职责的划分 QA!#s\  
assistant                                     助理，助理人员 !c."   
associated company                                 联属公司，联营公司 N+hedF@ZU  
association                                        联合，结合；协会，社团 G V=OKf#  
assumption                                       假设，假定 *@~`d*d  
at a given date                                         在某一特定时日 Ri[S<GOMii  
attestation                                         鉴证，公证 K7S754m  
attestation service                             鉴证服务 {9Xm<}%u]]  
audit adjustment                                审计调整 =kF?_KN  
audit areas                                        审计领域 mDlCt_h  
audit conclusion                                审计结论 /Go>5B>  
audit effectiveness                             审计效果 u(8 ~4P0w  
audit efficiency                                  审计效率 7\f{'KL  
audit engagement letter                      审计业务约定书 )FV6

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audit evidence                                          审计证据 5'62ulwMP=  
audit fee                                    审计费 X;(oz]tr$  
audit files                                          审计档案 R~!\-6%_  
audit findings                                     审计中发现的事项 C)U #T)  
audit implementation stage                        审计实施阶段 nZ541o@t9  
audit mark                                        审计标识 i'Wcf1I-=  
audit materiality                                 审计重要性 \+G.]|"Y  
audit method                                     审计方法 2c"/QT  
audit objective                                         审计目标，审计目的 <3)|44.o&  
audit of financial statements                      会计报表审计，财务报表审计 cB_pyX9Z  
audit opinion                                     审计意见 |$Qp0vOA}  
audit period                                      被审计期间，被审计年度 XRtyC4f  
audit plan                                          审计计划 ruz Mag)  
audit planning                                    编制审计计划，制定审计计划，审计计划 fJvr+4i4k  
audit planning stage                                  审计计划阶段 I7A7X*  
audit procedure                                审计程序  !,Qm  
audit programme                               审计程序表，具体审计计划  +jv}\Jt  
audit report                                       审计报告 FLK"| *A  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 N/(ofy  
audit report with a qualified opinion                 有保留意见的审计报告 E7k-pquvE  
audit report with an adverse opinion                否定意见的审计报告 !~?W \b\:  
audit report with dual dates                      双重日期审计报告 -e &$,R>;  
audit reporting stage                                 审计报告阶段 )\RzE[Cb  
audit responsibility                                   审计责任 Av@&hD\  
audit results                                      审计结果 h\/^Aa0  
audit risk                                          审计风险 q|R+x7x  
audit sampling                                          审计抽样 CQj/e+eE4  
audit sampling techniques                         审计抽样方法，审计抽样技术 G% o7BX  
audit strategies                                  审计策略 G~JCgi  
audit summary                                         审计总结，审计小结 *iPs4Es-  
audit team                                         审计小组 K3a>^g  
audit test                                    审计测试 9)#gtDM%J  
audit trail                                          审计轨迹 f&=K]:WDe  
audit work                                        审计工作 0@o;|N"i  
audit working paper                                 审计工作底稿 FrgW7`s[A  
audited financial statement                        审计会计报表，已审计财务报表 "1_{c *ck  
Auditing Guidelines (the～)                      审计规范指南 GTT5<diw  
auditing standards                             审计准则 5wT',U"+  
audit-oriented working paper                          (审计)业务类工作底稿 V#p G; ,  
authorisation                                     授权 We[<BJo4  
authorisation of transaction                       交易的授权 nrxjN(9V%+  
availability                                         可获得性 C }x4#bNK  
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balance                                      余额；差额；平衡 rd|@*
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balance sheet                                    资产负债表 (3)C_Z  
bank                                                 银行 8yY"x ['  
bank account                                    银行账户，银行户头
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bank statement                                 银行对账单 d,Hf-zJ%~  
barter transaction                              易货交易，以物换物交易 nL 1IS  
basis of audit                                    审计依据 Ej;Vr~Wi  
basis of preparation                                (会计报表的)编制基础 h<PYE]?l  
book of account                               账目，账簿 :7HVBH  
borrowing                                         借款，贷款，借债 U'JP1\  
branch                                              分支，分支机构，分店 jrDz7AfA  
brought forward                                (账户余额等的)承上年，承上期，承上页 M>`?m L  
budget                                              预算 MsN2A6|33  
building                                      建筑物；大楼 &.|;yt%v  
business conditions                                  业务情况，经营情况 k+W  
business licence                               (企业等的)营业执照 eyI-s9#t  
business relation                                业务关系 ?K= gg<  
Y!K^-Y}  

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