[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 ;ATn&  
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审计词汇英汉对照 |E(`9  
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ability to continue as a going concern               持续经营能力 s (hJ *
  
acceptability                                     可接受性，可接受程度 0&W*U{0F\  
acceptable level of detection risk                     检查风险的可接受水平 *=KX0%3  
acceptance of engagement                       接受委托 NCKhrDd&  
accepting the engagement for the first time              首次接受委托 n{@^ne4m  
access to asset                                         对资产的接触 }[2|86,G;  
according to                                     根据，依据，依照 j@98UZ{g\  
account balance                                账户余额 MIn6p  
account for                                       对……进行会计处理，核算；解释 ^(:Z*+X~>  
accounting                                        会计，会计学 v
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accounting advisory serve                        会计咨询服务 ?S~@Ea8/M  
accounting firm                                 会计师事务所 Wb;x eG  
accounting information                      会计信息，会计资料 B.T|e,g26  
accounting period                             会计期间 }23#z  
accounting policies                                   会计政策 W3HTQGV  
accounting professional bodies                 会计职业组织，会计职业团体 pAY[XN  
accounting records                                   会计记录 @5)THYAx4  
accounting responsibility                           会计责任 M#5*gWfq9  
accounting service                             会计服务 Tl%n|pc  
accounting standards                                会计准则 "(QI7:iM  
Accounting Standards for Business Enterprises       企业会计准则 W3h{5\d!  
accounting system                             会计系统 _-mJI+^/  
accounting treatment                                会计处理 ?04$1n:  
accuracy                                    准确性，精确性 -IP
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additional audit procedures                      追加审计程序 ,RYahu  
addressee                                         收件人，收信人 c1 ~=   
Administration of State-owned Assets  (the～)     国有资产管理局 )Z.M(P  
administrative laws and regulations                 行政法规 _]/&NSk  
adverse impact                                 不利影响，负面影响 fN
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adverse opinion                                反对意见 x$WdW+glZ-  
advisory group                                  咨询组，顾问组 aP}%&{iC*  
agency fee                                        代理费，代理费用 KD*q|?Z  
aggregate                                          总计，合计为…… ;'fn{j6C  
alternation of document and record                 变造文件和记录 C>0='@LB@r  
alternative audit procedures                      替代审计程序，备选审计程序 Sd\+f6x  
amend                                              修改，修订 LL}b]B[  
amortisation                                      摊销 Zi4Ektj2  
analytical capacity                             分析能力 |Ox!tvyr  
analytical procedures                               分析性程序 OM1pyt  
annual financial statements                        年度会计报表，年度财务报表 `(dRb  
appendix                                          附录，附表 Q|1X|_hs  
applicable                                         适用的 `BGU   
applicable laws and regulations                 适用的法规 F # a)"$j;  
application systems                                  应用系统 f|cF
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apply consistently                              一贯地执行，一贯地实施 q*36/I  
appropriate                                       适当的，合适的； Cjn)`Q8  
征用，挪用 D,)^l@UP  
appropriate authorization                          适当的授权 xdV $dDCT  
appropriateness of audit evidence                    审计证据的适当性 a#NP69  
approval                                    批准，核准 ^;xO-;q  
assertion                                    (会计报表上的)认定；确认 rjJ-ZRs\  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 wRLj>
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asset                                                 资产，财产 xy.di
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asset restructuring                             资产重组 /EXubU73  
assignment of duties                                 职责的划分 uV'w0`$y  
assistant                                     助理，助理人员 o@!!I w  
associated company                                 联属公司，联营公司 HbUadPr  
association                                        联合，结合；协会，社团 ,VTX7
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assumption                                       假设，假定 ROfr  
at a given date                                         在某一特定时日 ?->&)oAh  
attestation                                         鉴证，公证 I$#)k^
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attestation service                             鉴证服务 YJ[Jo3M@j0  
audit adjustment                                审计调整 (qQ|s@O  
audit areas                                        审计领域 (9X>E+0E  
audit conclusion                                审计结论 MY$-D+#/
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audit effectiveness                             审计效果 R2%>y5dD  
audit efficiency                                  审计效率 i)[8dv  
audit engagement letter                      审计业务约定书 c{SD=wRt,y  
audit evidence                                          审计证据 9"RGf 1]  
audit fee                                    审计费 s/=.a2\  
audit files                                          审计档案 SA'c}gP  
audit findings                                     审计中发现的事项 (wtw 1E5X  
audit implementation stage                        审计实施阶段 i(l'f#  
audit mark                                        审计标识 "k%B;!We)  
audit materiality                                 审计重要性 k"V@9q;*  
audit method                                     审计方法 J BN_Upat  
audit objective                                         审计目标，审计目的 HxXCxI3  
audit of financial statements                      会计报表审计，财务报表审计
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audit opinion                                     审计意见 =C[2"Y4JK0  
audit period                                      被审计期间，被审计年度 'J=knjAT  
audit plan                                          审计计划 ji(Y?vhQt  
audit planning                                    编制审计计划，制定审计计划，审计计划 #!n"),3  
audit planning stage                                  审计计划阶段 @jp}WwC/  
audit procedure                                审计程序 O@gHx!L  
audit programme                               审计程序表，具体审计计划 ZGHh!Ds;  
audit report                                       审计报告 nY
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 ]rs7%$ZW  
audit report with a qualified opinion                 有保留意见的审计报告 g^qbd$}  
audit report with an adverse opinion                否定意见的审计报告 ]F]!>dKA  
audit report with dual dates                      双重日期审计报告 -UhGacw  
audit reporting stage                                 审计报告阶段 fjh0Z i45  
audit responsibility                                   审计责任 E{-W#}#  
audit results                                      审计结果 U'8ub(:&  
audit risk                                          审计风险 5%5z@Ka  
audit sampling                                          审计抽样 @A-^~LoP.  
audit sampling techniques                         审计抽样方法，审计抽样技术 7rdPA9  
audit strategies                                  审计策略 p
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audit summary                                         审计总结，审计小结 3X,SCG  
audit team                                         审计小组 "V:24\vO  
audit test                                    审计测试 c_3 3.i"I}  
audit trail                                          审计轨迹 @Q=P6Rz {S  
audit work                                        审计工作 s=uWBh3J  
audit working paper                                 审计工作底稿 NSPa3NE  
audited financial statement                        审计会计报表，已审计财务报表 3V"y|q  
Auditing Guidelines (the～)                      审计规范指南 ;~>E^0M  
auditing standards                             审计准则 J:c]z 9&!  
audit-oriented working paper                          (审计)业务类工作底稿 #An g8O@y  
authorisation                                     授权 VgSk\:t  
authorisation of transaction                       交易的授权 H3?HQ>&O7  
availability                                         可获得性 J7C2:zj  
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balance                                      余额；差额；平衡 J
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balance sheet                                    资产负债表 \"r*wa
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bank                                                 银行 gmY*}d` 'f  
bank account                                    银行账户，银行户头 N`DLIv8i;  
bank statement                                 银行对账单 (;11xu  
barter transaction                              易货交易，以物换物交易 _v+mjDdQ  
basis of audit                                    审计依据 XgfaTX*  
basis of preparation                                (会计报表的)编制基础 0F\e*{gc  
book of account                               账目，账簿 :IZ(9=hs  
borrowing                                         借款，贷款，借债 3]X9 z  
branch                                              分支，分支机构，分店 ^rKA=siz  
brought forward                                (账户余额等的)承上年，承上期，承上页 Ss eMTw:  
budget                                              预算 MWHGB")
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building                                      建筑物；大楼 v GF<  
business conditions                                  业务情况，经营情况 W:8*Z8?7  
business licence                               (企业等的)营业执照 -%U 15W;  
business relation                                业务关系 ma\UJz  
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