[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 B"v*[p?  
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审计词汇英汉对照 DzC`yWstP  
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ability to continue as a going concern               持续经营能力 Iq|h1ie m+  
acceptability                                     可接受性，可接受程度 {UH45#Ua  
acceptable level of detection risk                     检查风险的可接受水平 Ioe.[&o6B  
acceptance of engagement                       接受委托 S5|7D[*  
accepting the engagement for the first time              首次接受委托 pyf' _  
access to asset                                         对资产的接触 J rK{MhO  
according to                                     根据，依据，依照 R14&V1 tZ  
account balance                                账户余额 <\*)YKjn/@  
account for                                       对……进行会计处理，核算；解释 JKK
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accounting                                        会计，会计学 +sJ{9#6  
accounting advisory serve                        会计咨询服务 '4
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accounting firm                                 会计师事务所 /{({f?k<\/  
accounting information                      会计信息，会计资料 padV|hF3(e  
accounting period                             会计期间 QeY+i
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accounting policies                                   会计政策 52^3N>X4X  
accounting professional bodies                 会计职业组织，会计职业团体 aT/2rMKPF  
accounting records                                   会计记录 :qS~"@?<  
accounting responsibility                           会计责任 S|d /?}C|e  
accounting service                             会计服务 M5[#YG'FlQ  
accounting standards                                会计准则 lf\"6VIsR  
Accounting Standards for Business Enterprises       企业会计准则 qY&(O`?m&  
accounting system                             会计系统 2 SU'lh\E  
accounting treatment                                会计处理 )fXxkOd  
accuracy                                    准确性，精确性 .KYs5Qu  
additional audit procedures                      追加审计程序 bSM|"  
addressee                                         收件人，收信人 !B[Y?b:  
Administration of State-owned Assets  (the～)     国有资产管理局 ym p*:
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administrative laws and regulations                 行政法规 kFJ]F |^7  
adverse impact                                 不利影响，负面影响 Z=hn}QY.(  
adverse opinion                                反对意见 !d0$cF):  
advisory group                                  咨询组，顾问组 e?\Od} Hbw  
agency fee                                        代理费，代理费用 %AV3eqghCg  
aggregate                                          总计，合计为…… z@~ZMk  
alternation of document and record                 变造文件和记录 y;0Zk~R$  
alternative audit procedures                      替代审计程序，备选审计程序 :z?T/9,C  
amend                                              修改，修订 0$XrtnM  
amortisation                                      摊销 Fpt tH?^  
analytical capacity                             分析能力 7ey|~u2  
analytical procedures                               分析性程序 yyPj!<.MGP  
annual financial statements                        年度会计报表，年度财务报表 =M {&g  
appendix                                          附录，附表 >$<Q:o}^  
applicable                                         适用的 sS)tSt{C  
applicable laws and regulations                 适用的法规 -Hi_g@i*XW  
application systems                                  应用系统 ABE EJQ  
apply consistently                              一贯地执行，一贯地实施 WOYZ  
appropriate                                       适当的，合适的； \#h=pz+jb  
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appropriate authorization                          适当的授权 H
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appropriateness of audit evidence                    审计证据的适当性 z:n JN%Qb  
approval                                    批准，核准 xZAg  
assertion                                    (会计报表上的)认定；确认 ?` *`A9@  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 T~>&m~} +  
asset                                                 资产，财产 ?#5)TAW  
asset restructuring                             资产重组 $ z+ =lF  
assignment of duties                                 职责的划分 4yu=e;C wy  
assistant                                     助理，助理人员 TDtHRhq7  
associated company                                 联属公司，联营公司 $~EY:  
association                                        联合，结合；协会，社团 <^Q` y  
assumption                                       假设，假定 Y5>'(A>  
at a given date                                         在某一特定时日 ,!~U5~  
attestation                                         鉴证，公证 }Ny~.EV5^  
attestation service                             鉴证服务 3e[k9`  
audit adjustment                                审计调整 /[3!kW  
audit areas                                        审计领域 )P/~{Ci:T&  
audit conclusion                                审计结论 m[5ed1+  
audit effectiveness                             审计效果  u<@ 55k  
audit efficiency                                  审计效率 WsM/-P1Y  
audit engagement letter                      审计业务约定书 HV3D$~gF  
audit evidence                                          审计证据 $EG<LmC-Q  
audit fee                                    审计费 qyzeAK\Ia  
audit files                                          审计档案  m<9W #
 
audit findings                                     审计中发现的事项 (+\K  
audit implementation stage                        审计实施阶段 87V
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audit mark                                        审计标识 i];@e]   
audit materiality                                 审计重要性 Bsz;GnD|r  
audit method                                     审计方法 %ye4FwkRy  
audit objective                                         审计目标，审计目的 c_2kHT  
audit of financial statements                      会计报表审计，财务报表审计 ,wra f#UdP  
audit opinion                                     审计意见 r,Pu-bhF  
audit period                                      被审计期间，被审计年度 m+'X8}GC#O  
audit plan                                          审计计划 )3_g&&  
audit planning                                    编制审计计划，制定审计计划，审计计划 VM ny>g&3  
audit planning stage                                  审计计划阶段 B
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audit procedure                                审计程序 =7("xz%  
audit programme                               审计程序表，具体审计计划 @l2AL9z$m>  
audit report                                       审计报告 3412znM&  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 dv\oVD  
audit report with a qualified opinion                 有保留意见的审计报告 hta$k%2  
audit report with an adverse opinion                否定意见的审计报告 BUKh5L  
audit report with dual dates                      双重日期审计报告 w3IU'(|G  
audit reporting stage                                 审计报告阶段  uRNc9  
audit responsibility                                   审计责任 P(r}<SM  
audit results                                      审计结果 seH#v  
audit risk                                          审计风险 ?+#E&F  
audit sampling                                          审计抽样 l:kF0tj"  
audit sampling techniques                         审计抽样方法，审计抽样技术 CD0SXNi"zH  
audit strategies                                  审计策略 8eoDE. }  
audit summary                                         审计总结，审计小结 <tTn$< b  
audit team                                         审计小组 2\!.w^7'^T  
audit test                                    审计测试 ex2*oqAdX  
audit trail                                          审计轨迹 93y.u<,2;  
audit work                                        审计工作 _zO,VL  
audit working paper                                 审计工作底稿 (iiyptJ  
audited financial statement                        审计会计报表，已审计财务报表 @le23+q  
Auditing Guidelines (the～)                      审计规范指南 \bb,gRfP  
auditing standards                             审计准则 SIRZ_lt$r  
audit-oriented working paper                          (审计)业务类工作底稿 qx/GioPU  
authorisation                                     授权 m[u 6<C  
authorisation of transaction                       交易的授权 VL<)d-  
availability                                         可获得性 `}u~nu<  
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balance                                      余额；差额；平衡 [H)p#x  
balance sheet                                    资产负债表 )P.|Xk:r  
bank                                                 银行 TM':G9
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bank account                                    银行账户，银行户头 SR S~s  
bank statement                                 银行对账单 : C;=<$  
barter transaction                              易货交易，以物换物交易 o*QhoDjc  
basis of audit                                    审计依据 Da8qR+*x  
basis of preparation                                (会计报表的)编制基础 HWGlC <  
book of account                               账目，账簿 e:
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borrowing                                         借款，贷款，借债 4 ITSDx  
branch                                              分支，分支机构，分店 Fk 1M5Dm  
brought forward                                (账户余额等的)承上年，承上期，承上页 PHD$E s  
budget                                              预算 p2
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building                                      建筑物；大楼
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business conditions                                  业务情况，经营情况 Ph.$]yQCc]  
business licence                               (企业等的)营业执照 ?P`]^#  
business relation                                业务关系 4Kt?;
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