[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 )Ggx  
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审计词汇英汉对照 ITiw) M  
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ability to continue as a going concern               持续经营能力 ~?r6Ax-R  
acceptability                                     可接受性，可接受程度 "de:plMofy  
acceptable level of detection risk                     检查风险的可接受水平 p,fin?nW c  
acceptance of engagement                       接受委托 J-c7ZcTt  
accepting the engagement for the first time              首次接受委托 {BU,kjv1g  
access to asset                                         对资产的接触 0qd`Pf  
according to                                     根据，依据，依照 us+adS.l&  
account balance                                账户余额 jL$X3QS:  
account for                                       对……进行会计处理，核算；解释 +\Q@7Lj
 
accounting                                        会计，会计学 g!uhy}  
accounting advisory serve                        会计咨询服务 10^=
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accounting firm                                 会计师事务所 @pz2}Hd|  
accounting information                      会计信息，会计资料 m|[Hhw=f  
accounting period                             会计期间 FTe#@\I  
accounting policies                                   会计政策 NKws;/u  
accounting professional bodies                 会计职业组织，会计职业团体 ^;d;b<  
accounting records                                   会计记录 Jt"Wtr   
accounting responsibility                           会计责任 "mA/:8`Q  
accounting service                             会计服务 P+a&R<Dj4  
accounting standards                                会计准则 ly2R8$Y`y`  
Accounting Standards for Business Enterprises       企业会计准则 [cq>QMW  
accounting system                             会计系统 AXFVsZH"zi  
accounting treatment                                会计处理 {Bx\Z0+'&  
accuracy                                    准确性，精确性 2S3F]fG0  
additional audit procedures                      追加审计程序 UpbzH(?#  
addressee                                         收件人，收信人 $[Ns#7K  
Administration of State-owned Assets  (the～)     国有资产管理局 "P~>AXcq  
administrative laws and regulations                 行政法规 p[ Es4S}N  
adverse impact                                 不利影响，负面影响 .jU9
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adverse opinion                                反对意见 b,wO^07-3^  
advisory group                                  咨询组，顾问组 ` XQ5>c  
agency fee                                        代理费，代理费用 =0S7tNut  
aggregate                                          总计，合计为…… -zt\weqA  
alternation of document and record                 变造文件和记录 k95vgn%  
alternative audit procedures                      替代审计程序，备选审计程序 d hy=x  
amend                                              修改，修订 We|*s2!  
amortisation                                      摊销 ^*W3{eyi(L  
analytical capacity                             分析能力 yd k  
analytical procedures                               分析性程序 _B2t|uQ  
annual financial statements                        年度会计报表，年度财务报表 D c^d$gh  
appendix                                          附录，附表 O`eNuQSv  
applicable                                         适用的 !u"Hf7/  
applicable laws and regulations                 适用的法规 1D$k:|pP~  
application systems                                  应用系统 lWR  
apply consistently                              一贯地执行，一贯地实施 IKt9=Tx  
appropriate                                       适当的，合适的； ?~$y3<[  
征用，挪用 P VPwYmte  
appropriate authorization                          适当的授权 C/XOI>  
appropriateness of audit evidence                    审计证据的适当性 *+G K?Ga  
approval                                    批准，核准 UCQL~  
assertion                                    (会计报表上的)认定；确认 (L\tp> E-  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ny}?+&K  
asset                                                 资产，财产 N 4Ym[l  
asset restructuring                             资产重组 -Bc.<pFqp  
assignment of duties                                 职责的划分 <rkF2-K,  
assistant                                     助理，助理人员 tC;D 4i  
associated company                                 联属公司，联营公司 eK`tFs,u  
association                                        联合，结合；协会，社团 ?FLjvmE9  
assumption                                       假设，假定 Sdn] f4  
at a given date                                         在某一特定时日 .p&M@h w  
attestation                                         鉴证，公证 ]b[3 th*  
attestation service                             鉴证服务 |1neCP@ng  
audit adjustment                                审计调整 QRRZMdEGs[  
audit areas                                        审计领域 *Hs5MXNu  
audit conclusion                                审计结论 h0GXN\xI  
audit effectiveness                             审计效果 tIg_cY_y  
audit efficiency                                  审计效率 9O|m#&wa]  
audit engagement letter                      审计业务约定书 b_B4  
audit evidence                                          审计证据 MT3UJ6~P  
audit fee                                    审计费 yVW)DQ4?  
audit files                                          审计档案 2Bx\nLf/ K  
audit findings                                     审计中发现的事项 @E}4LTB  
audit implementation stage                        审计实施阶段 <fP|<>s$@1  
audit mark                                        审计标识 =lzjMRX(?  
audit materiality                                 审计重要性 ,Rf<6/A  
audit method                                     审计方法 u+-}|  
audit objective                                         审计目标，审计目的 "Aynt_a.
 
audit of financial statements                      会计报表审计，财务报表审计 [[Z*n/tr  
audit opinion                                     审计意见 +UB.
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audit period                                      被审计期间，被审计年度 P:
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audit plan                                          审计计划 5-MI7I@l  
audit planning                                    编制审计计划，制定审计计划，审计计划 $:>K-4X\}  
audit planning stage                                  审计计划阶段 Eg ;r]?|6  
audit procedure                                审计程序 +] Fdg
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audit programme                               审计程序表，具体审计计划 #zfBNkk&@  
audit report                                       审计报告 m~2PpO  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 1%>/%eyn5  
audit report with a qualified opinion                 有保留意见的审计报告 -?j'< g0  
audit report with an adverse opinion                否定意见的审计报告 iZ&CE5+  
audit report with dual dates                      双重日期审计报告 {`{U\w5Af  
audit reporting stage                                 审计报告阶段 Z5v\[i
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audit responsibility                                   审计责任 At"@`1n_u'  
audit results                                      审计结果 }e1f kjWk  
audit risk                                          审计风险 "zv

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audit sampling                                          审计抽样 :X+7}!Wlo  
audit sampling techniques                         审计抽样方法，审计抽样技术 Mu TlN  
audit strategies                                  审计策略 "I u3&mc  
audit summary                                         审计总结，审计小结 h/5.>[VwDh  
audit team                                         审计小组 }s? 9Hnqa  
audit test                                    审计测试 oPl^tzO  
audit trail                                          审计轨迹 BjSLbw-C  
audit work                                        审计工作 ,|D<De\v&  
audit working paper                                 审计工作底稿 L_Z>*s&  
audited financial statement                        审计会计报表，已审计财务报表 yj- BLR5  
Auditing Guidelines (the～)                      审计规范指南 )A,MTi  
auditing standards                             审计准则 uq'T:
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audit-oriented working paper                          (审计)业务类工作底稿 :W^ k3/t  
authorisation                                     授权 NU O9,  
authorisation of transaction                       交易的授权 "luMz;B  
availability                                         可获得性 kyMWO*>|  
B )ui]vS:>  
balance                                      余额；差额；平衡 5*C#~gd&F  
balance sheet                                    资产负债表 #R}sGT  
bank                                                 银行 x= X"4Mj0)  
bank account                                    银行账户，银行户头 l%L..WCT]  
bank statement                                 银行对账单 '_>8_  
barter transaction                              易货交易，以物换物交易 F@UbUm2o  
basis of audit                                    审计依据 4Y MX
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basis of preparation                                (会计报表的)编制基础 E{*d`n  
book of account                               账目，账簿 lG6P+ Z/nf  
borrowing                                         借款，贷款，借债 e-Mei7{%  
branch                                              分支，分支机构，分店 C8ek{o)%W  
brought forward                                (账户余额等的)承上年，承上期，承上页 l]C#bL>i  
budget                                              预算 5Sl vCL  
building                                      建筑物；大楼 EZypqe):/C  
business conditions                                  业务情况，经营情况 54r/s#|-3  
business licence                               (企业等的)营业执照 $bOi P  
business relation                                业务关系 aYW9C<5  
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