[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 ;O .;i,#Z  
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审计词汇英汉对照 bh5C  
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ability to continue as a going concern               持续经营能力 _oU~S$hO  
acceptability                                     可接受性，可接受程度 DK%@[D  
acceptable level of detection risk                     检查风险的可接受水平 $fW8S8  
acceptance of engagement                       接受委托 _[hVGCS
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accepting the engagement for the first time              首次接受委托 uKT\\1Jrq  
access to asset                                         对资产的接触 )Z`OkkabnD  
according to                                     根据，依据，依照 BQ!_i*14+  
account balance                                账户余额 61z^(F$@  
account for                                       对……进行会计处理，核算；解释 z&|sks7   
accounting                                        会计，会计学 x Sv@K5"8!  
accounting advisory serve                        会计咨询服务 %BkPkQA  
accounting firm                                 会计师事务所 hl+ T  
accounting information                      会计信息，会计资料 YQ}IE[J}v  
accounting period                             会计期间 =XUt?5  
accounting policies                                   会计政策 QnH~'
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accounting professional bodies                 会计职业组织，会计职业团体 _^w^
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accounting records                                   会计记录 rf2-owWN  
accounting responsibility                           会计责任 G4f%=Z  
accounting service                             会计服务 "3a _C,\  
accounting standards                                会计准则  Y}Nd2  
Accounting Standards for Business Enterprises       企业会计准则 ^0"[l {  
accounting system                             会计系统 be&,V_F  
accounting treatment                                会计处理 L?hWH0^3  
accuracy                                    准确性，精确性 ARi d   
additional audit procedures                      追加审计程序 ]~m2#g%  
addressee                                         收件人，收信人 ^Pc&`1Ap  
Administration of State-owned Assets  (the～)     国有资产管理局 0^ $6U  
administrative laws and regulations                 行政法规 #xxs^Kbqa#  
adverse impact                                 不利影响，负面影响 J|o
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adverse opinion                                反对意见 }{)>aJ  
advisory group                                  咨询组，顾问组 %R*-oQ1T  
agency fee                                        代理费，代理费用 ^:m7Qd?Z[  
aggregate                                          总计，合计为…… N1z:9=(I  
alternation of document and record                 变造文件和记录 3C;nC?]K  
alternative audit procedures                      替代审计程序，备选审计程序 0$q)uip  
amend                                              修改，修订 ;jT@eBJ  
amortisation                                      摊销 dmE.yVI"O  
analytical capacity                             分析能力 8 Jf4";  
analytical procedures                               分析性程序 5!d'RBO   
annual financial statements                        年度会计报表，年度财务报表 C%kIxa)  
appendix                                          附录，附表 1"} u51  
applicable                                         适用的 4Vf Zw\^  
applicable laws and regulations                 适用的法规 | <l=i(  
application systems                                  应用系统 NT [~AK9M  
apply consistently                              一贯地执行，一贯地实施 i}e OWi  
appropriate                                       适当的，合适的； g E;o_ ~  
征用，挪用 THDyb9_g  
appropriate authorization                          适当的授权 $r=tOD4;  
appropriateness of audit evidence                    审计证据的适当性 Z\*jt B:  
approval                                    批准，核准 RE75TqYW  
assertion                                    (会计报表上的)认定；确认 '"Y(2grP  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 si3@R?WR6*  
asset                                                 资产，财产 .uu[MzMIu  
asset restructuring                             资产重组 <Yy|.=6 D  
assignment of duties                                 职责的划分 );5H<[  
assistant                                     助理，助理人员 ygf Uy  
associated company                                 联属公司，联营公司 $/;;}|hqi  
association                                        联合，结合；协会，社团 Lkl^ `  
assumption                                       假设，假定 jr=erVHK  
at a given date                                         在某一特定时日 WkR=(dss8  
attestation                                         鉴证，公证 Q!G^CG  
attestation service                             鉴证服务 YhNO{4D  
audit adjustment                                审计调整 @a}jnl(2  
audit areas                                        审计领域 uu+)r  
audit conclusion                                审计结论 *k ^?L  
audit effectiveness                             审计效果 $fl+l5?9  
audit efficiency                                  审计效率 #Vi:-zyY  
audit engagement letter                      审计业务约定书 /p_#8
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audit evidence                                          审计证据 lr_c  
audit fee                                    审计费 :LEC[</yvl  
audit files                                          审计档案 %6@->c{
  
audit findings                                     审计中发现的事项 @fG'X  
audit implementation stage                        审计实施阶段 K/ 5U;oC  
audit mark                                        审计标识 /32x|Ow# 1  
audit materiality                                 审计重要性 s+OXT4>+  
audit method                                     审计方法 l's*HEx
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audit objective                                         审计目标，审计目的 Doc_rQYku  
audit of financial statements                      会计报表审计，财务报表审计 IG=#2 /$  
audit opinion                                     审计意见 RYuR&0_{  
audit period                                      被审计期间，被审计年度 |QB[f*y5  
audit plan                                          审计计划 D>efr8Qd@  
audit planning                                    编制审计计划，制定审计计划，审计计划 X(*MHBd  
audit planning stage                                  审计计划阶段 5|0}   
audit procedure                                审计程序 hO] vy>i;  
audit programme                               审计程序表，具体审计计划  d| OEZx  
audit report                                       审计报告 jM !Q 04(  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 .DG`~Fpk  
audit report with a qualified opinion                 有保留意见的审计报告 #9ZHt5T=$  
audit report with an adverse opinion                否定意见的审计报告 8%Hc%T[RnT  
audit report with dual dates                      双重日期审计报告 o{?Rz3z  
audit reporting stage                                 审计报告阶段 I$w:
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audit responsibility                                   审计责任 K]c\3[vR  
audit results                                      审计结果 XlDN)b5v{  
audit risk                                          审计风险 /@QPJ~%8Ud  
audit sampling                                          审计抽样 OT{cP3;0*o  
audit sampling techniques                         审计抽样方法，审计抽样技术 ztb?4f q6)  
audit strategies                                  审计策略 %UokR"  
audit summary                                         审计总结，审计小结 JOFQyhY0>m  
audit team                                         审计小组 #)PAvBJ;m  
audit test                                    审计测试 4(D/~OG-6  
audit trail                                          审计轨迹 5Sv;a(}  
audit work                                        审计工作 zq t{oN_  
audit working paper                                 审计工作底稿 Q .Xs%{B  
audited financial statement                        审计会计报表，已审计财务报表 w9]HJ3qi  
Auditing Guidelines (the～)                      审计规范指南 iininITOS{  
auditing standards                             审计准则 )]M,OMYq-  
audit-oriented working paper                          (审计)业务类工作底稿 x,:DL)$1  
authorisation                                     授权 &-zW1wf  
authorisation of transaction                       交易的授权 6Mh"{N7
 
availability                                         可获得性 7X`]}z4g  
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balance                                      余额；差额；平衡 hYB3tT  
balance sheet                                    资产负债表 S-%itrB*  
bank                                                 银行 &\ $~  
bank account                                    银行账户，银行户头 Ev>P|kV&A  
bank statement                                 银行对账单 8$`$24Wx  
barter transaction                              易货交易，以物换物交易 n5>OZ
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basis of audit                                    审计依据 6%L#FSI  
basis of preparation                                (会计报表的)编制基础 [D_s`'t g  
book of account                               账目，账簿 DrA\-G_7  
borrowing                                         借款，贷款，借债 :erfs}I  
branch                                              分支，分支机构，分店
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brought forward                                (账户余额等的)承上年，承上期，承上页 hAU@}"=G  
budget                                              预算 45A|KaVpg  
building                                      建筑物；大楼 ^ DCBL&I  
business conditions                                  业务情况，经营情况 [PX%p;"D  
business licence                               (企业等的)营业执照 ~1:_wni  
business relation                                业务关系 %fMFcL#h  
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