[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 ,xf O;yd  
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审计词汇英汉对照 SF[FmN!^^  
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ability to continue as a going concern               持续经营能力 2RM+W2!!  
acceptability                                     可接受性，可接受程度 ])}(k
 
acceptable level of detection risk                     检查风险的可接受水平 5jxQW ;  
acceptance of engagement                       接受委托 p-SJ6Gg 9  
accepting the engagement for the first time              首次接受委托 iyta;dw9  
access to asset                                         对资产的接触 T0zn,ej  
according to                                     根据，依据，依照 Ch \
&GzQ  
account balance                                账户余额 ACq7dLys,B  
account for                                       对……进行会计处理，核算；解释 @]aOyb@  
accounting                                        会计，会计学 NnT g3:.  
accounting advisory serve                        会计咨询服务 pmWr]G3,*  
accounting firm                                 会计师事务所 OTDg5:>  
accounting information                      会计信息，会计资料 Yz$3;  
accounting period                             会计期间 &<RpWAk{  
accounting policies                                   会计政策 cWyW~Ek  
accounting professional bodies                 会计职业组织，会计职业团体 ^vilgg~  
accounting records                                   会计记录 re?s.djT  
accounting responsibility                           会计责任 wV\gj~U;P  
accounting service                             会计服务 jhbonuV_  
accounting standards                                会计准则 *3/T;x.  
Accounting Standards for Business Enterprises       企业会计准则 e[_m<e  
accounting system                             会计系统 4(Iplo*Ys@  
accounting treatment                                会计处理 6Htg5o|W  
accuracy                                    准确性，精确性 -#!x|ne  
additional audit procedures                      追加审计程序 DwHF[]v'  
addressee                                         收件人，收信人 ' Z0r>.  
Administration of State-owned Assets  (the～)     国有资产管理局 V'*~L\;pU  
administrative laws and regulations                 行政法规 1K,1X(0rL8  
adverse impact                                 不利影响，负面影响 V-'K6mn;  
adverse opinion                                反对意见 w }^ I  
advisory group                                  咨询组，顾问组 @c9^ q>Uv  
agency fee                                        代理费，代理费用 kVK/9dy-F  
aggregate                                          总计，合计为…… ';Zi@f"  
alternation of document and record                 变造文件和记录 ^sN (
  
alternative audit procedures                      替代审计程序，备选审计程序 h\v '9  
amend                                              修改，修订 %1}K""/  
amortisation                                      摊销 Tou/5?#%e  
analytical capacity                             分析能力 FIxF
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analytical procedures                               分析性程序 g<{xC_J  
annual financial statements                        年度会计报表，年度财务报表 Wjhvxk  
appendix                                          附录，附表 EnOU?D  
applicable                                         适用的 W@ |6nPm  
applicable laws and regulations                 适用的法规 D?XM,l+  
application systems                                  应用系统 Vq;dJ%sY  
apply consistently                              一贯地执行，一贯地实施 iY"l
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appropriate                                       适当的，合适的； Z87_#
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征用，挪用 E|'h] NY  
appropriate authorization                          适当的授权 J+d1&Tw&  
appropriateness of audit evidence                    审计证据的适当性 =] *.ZH#h  
approval                                    批准，核准 P) 3mX.(}  
assertion                                    (会计报表上的)认定；确认 T^J>ZDA  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 cuy1DDl  
asset                                                 资产，财产 <! )**  
asset restructuring                             资产重组 A\8}|r(>9E  
assignment of duties                                 职责的划分 V3 ~~  
assistant                                     助理，助理人员 (Jz;W<E  
associated company                                 联属公司，联营公司
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association                                        联合，结合；协会，社团 a7N!B'y  
assumption                                       假设，假定 P#=`2a#G  
at a given date                                         在某一特定时日 Xy5e5K  
attestation                                         鉴证，公证 t%F0:SH  
attestation service                             鉴证服务 OS8q( 2z?s  
audit adjustment                                审计调整 4:gRr   
audit areas                                        审计领域 kbM3  
audit conclusion                                审计结论 M Y|w  
audit effectiveness                             审计效果 Z+@2"%W  
audit efficiency                                  审计效率 +\v?d&.f0  
audit engagement letter                      审计业务约定书 M(/r%-D  
audit evidence                                          审计证据 /7gOSwY  
audit fee                                    审计费 &x3VCsC\|  
audit files                                          审计档案 W.kM7z>G  
audit findings                                     审计中发现的事项 -[-wkC8a  
audit implementation stage                        审计实施阶段 ,\NFt`]j  
audit mark                                        审计标识 h:9Zt
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audit materiality                                 审计重要性 F_CYYGZ  
audit method                                     审计方法 =:~R=/ZXk  
audit objective                                         审计目标，审计目的 Z?\>JM >;  
audit of financial statements                      会计报表审计，财务报表审计 I_R
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audit opinion                                     审计意见 &
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audit period                                      被审计期间，被审计年度 KZ/=IP=  
audit plan                                          审计计划 i[ mEi|  
audit planning                                    编制审计计划，制定审计计划，审计计划 wi i
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audit planning stage                                  审计计划阶段 rS;Dmm  
audit procedure                                审计程序 (DI>5.x"  
audit programme                               审计程序表，具体审计计划 Hw4%uS==V  
audit report                                       审计报告 %$b:X5$Z  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 .0es3Rj  
audit report with a qualified opinion                 有保留意见的审计报告 ?!+MM&c-n  
audit report with an adverse opinion                否定意见的审计报告 BqT y~{)+  
audit report with dual dates                      双重日期审计报告 '*3h!lW1.  
audit reporting stage                                 审计报告阶段 (SvWvm  
audit responsibility                                   审计责任 @ta7"6p-i@  
audit results                                      审计结果 #"B\UN  
audit risk                                          审计风险 d QqK^#  
audit sampling                                          审计抽样 ^0 -:G6H  
audit sampling techniques                         审计抽样方法，审计抽样技术 J@u;H$@/y  
audit strategies                                  审计策略 4T ~
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audit summary                                         审计总结，审计小结 `E>1>'  
audit team                                         审计小组 ;5)P6S.D  
audit test                                    审计测试 mGK|i
hYu  
audit trail                                          审计轨迹 o7$'cn  
audit work                                        审计工作 h D/*h*}T>  
audit working paper                                 审计工作底稿 [C'JH//q*t  
audited financial statement                        审计会计报表，已审计财务报表 maN l^i
 
Auditing Guidelines (the～)                      审计规范指南 Hg=";,J  
auditing standards                             审计准则 w9bbMx  
audit-oriented working paper                          (审计)业务类工作底稿 #~ )IJ  
authorisation                                     授权 GaK-t*Q  
authorisation of transaction                       交易的授权 ATK_DEAu  
availability                                         可获得性 Kkm>e{0)AY  
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balance                                      余额；差额；平衡 }F#okU  
balance sheet                                    资产负债表  A|<jX}  
bank                                                 银行 s*-n^o-  
bank account                                    银行账户，银行户头 GU( _  
bank statement                                 银行对账单 QD0"rxZJ  
barter transaction                              易货交易，以物换物交易 )!P)U(*v  
basis of audit                                    审计依据 lIW }EM  
basis of preparation                                (会计报表的)编制基础 ;5659!;  
book of account                               账目，账簿 L
hA/xf  
borrowing                                         借款，贷款，借债 _I:/ZF5  
branch                                              分支，分支机构，分店 ?j"KV_
 
brought forward                                (账户余额等的)承上年，承上期，承上页 F9,DrB,B{  
budget                                              预算 &B6Ep6QS  
building                                      建筑物；大楼 YTUZo W2  
business conditions                                  业务情况，经营情况 )p<ExMIxd  
business licence                               (企业等的)营业执照 hHV";bk  
business relation                                业务关系 vH :LQ!2  
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