[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 `O0y8  
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审计词汇英汉对照 DD`DU^o<  
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ability to continue as a going concern               持续经营能力 F6
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acceptability                                     可接受性，可接受程度 UKPr[  
acceptable level of detection risk                     检查风险的可接受水平 %OP|%^2  
acceptance of engagement                       接受委托 ]0W64cuT  
accepting the engagement for the first time              首次接受委托 kU.@HJ[@j  
access to asset                                         对资产的接触 J|<C;[du>  
according to                                     根据，依据，依照 &2I8!Ia  
account balance                                账户余额 zV(aw~CbZ  
account for                                       对……进行会计处理，核算；解释 8]rObT9>  
accounting                                        会计，会计学 "/Gw`^t  
accounting advisory serve                        会计咨询服务 "F4 3q8P  
accounting firm                                 会计师事务所 A8Km8"  
accounting information                      会计信息，会计资料 }{Ra5-PY  
accounting period                             会计期间 4&v&XLkb  
accounting policies                                   会计政策 jBl$r{L  
accounting professional bodies                 会计职业组织，会计职业团体 U}
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accounting records                                   会计记录 w c&D[M]-/  
accounting responsibility                           会计责任 D|^N9lDaQ  
accounting service                             会计服务 1qBE|PwBp  
accounting standards                                会计准则 7xYz9r)w`  
Accounting Standards for Business Enterprises       企业会计准则 zL'S5'<F|  
accounting system                             会计系统 O- LwX >  
accounting treatment                                会计处理
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accuracy                                    准确性，精确性 @.`k2lxGd~  
additional audit procedures                      追加审计程序 u! dx+vd  
addressee                                         收件人，收信人 |nGv:= H@
 
Administration of State-owned Assets  (the～)     国有资产管理局 hTmJ ~m'J  
administrative laws and regulations                 行政法规 ?Mn~XN4F_  
adverse impact                                 不利影响，负面影响 9}Ge@a<j  
adverse opinion                                反对意见 {JF"PAS7  
advisory group                                  咨询组，顾问组 $\bVu2&I  
agency fee                                        代理费，代理费用 <FI
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aggregate                                          总计，合计为…… @AK&R~<  
alternation of document and record                 变造文件和记录 0)ZLdF_6  
alternative audit procedures                      替代审计程序，备选审计程序 YHMJ5IM@.  
amend                                              修改，修订 C%CgWO `Xj  
amortisation                                      摊销 ,t:P  
analytical capacity                             分析能力 #)]/wqPoW  
analytical procedures                               分析性程序 tmoaa!yRnT  
annual financial statements                        年度会计报表，年度财务报表 8=zREt<Se  
appendix                                          附录，附表 AlkHf]oB  
applicable                                         适用的 23 #JmR  
applicable laws and regulations                 适用的法规 L4bYVTm|  
application systems                                  应用系统 #M5d,%?+#[  
apply consistently                              一贯地执行，一贯地实施 kk4+>mk  
appropriate                                       适当的，合适的； ]E'?#z.t  
征用，挪用 '2|P-/jU  
appropriate authorization                          适当的授权 Sw5:
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appropriateness of audit evidence                    审计证据的适当性 c]bG5  
approval                                    批准，核准 q8FpJ\  
assertion                                    (会计报表上的)认定；确认 radP%W-U  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ~tZB1+%)  
asset                                                 资产，财产 !hHX8TD^J  
asset restructuring                             资产重组 ?/-WH?1
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assignment of duties                                 职责的划分 {<-wm-]mo  
assistant                                     助理，助理人员 kGYsjhL\d  
associated company                                 联属公司，联营公司 `"<hO 'WU  
association                                        联合，结合；协会，社团 =1'WZp}D5  
assumption                                       假设，假定 o>bi~(H  
at a given date                                         在某一特定时日 t%0c$c
 
attestation                                         鉴证，公证 b;#_?2c  
attestation service                             鉴证服务 w{So(AF  
audit adjustment                                审计调整 v~jm<{={g  
audit areas                                        审计领域 Gv}Q/v  
audit conclusion                                审计结论 -Dy
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audit effectiveness                             审计效果 LZ.Xcy  
audit efficiency                                  审计效率 _VTpfeL@n  
audit engagement letter                      审计业务约定书 &m  GU  
audit evidence                                          审计证据  + #E?)  
audit fee                                    审计费 dUl"w`3  
audit files                                          审计档案 _Hfpizm  
audit findings                                     审计中发现的事项 c_?^:xs:d  
audit implementation stage                        审计实施阶段 67Qu<9}<-  
audit mark                                        审计标识 U^%)BI  
audit materiality                                 审计重要性 CDsl)  
audit method                                     审计方法 z;Fz3s7  
audit objective                                         审计目标，审计目的 b{{ H@LTW  
audit of financial statements                      会计报表审计，财务报表审计 .k
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audit opinion                                     审计意见 *+2_!=4V  
audit period                                      被审计期间，被审计年度 dNF_T?E\  
audit plan                                          审计计划 @)vQ>R\k<  
audit planning                                    编制审计计划，制定审计计划，审计计划 r>TOJVT&]  
audit planning stage                                  审计计划阶段 TW70z]B  
audit procedure                                审计程序 <t*<SdAq>`  
audit programme                               审计程序表，具体审计计划 Cc,V ]  
audit report                                       审计报告 MX7Ix{  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 :N"&o(^  
audit report with a qualified opinion                 有保留意见的审计报告 3}&3{kt
 
audit report with an adverse opinion                否定意见的审计报告 1s(]@gt  
audit report with dual dates                      双重日期审计报告 ZGsd cnz  
audit reporting stage                                 审计报告阶段 AI#.+PrC{/  
audit responsibility                                   审计责任 u/-EVCHr y  
audit results                                      审计结果 !E_|Zp]up  
audit risk                                          审计风险 .XiO92d9  
audit sampling                                          审计抽样 z,7;+6*=L  
audit sampling techniques                         审计抽样方法，审计抽样技术 "#-iD  
audit strategies                                  审计策略 aNNRw(0/  
audit summary                                         审计总结，审计小结 M0 \gp@Fe  
audit team                                         审计小组 zUZET'Bm9  
audit test                                    审计测试 #62ThH~  
audit trail                                          审计轨迹 c00rq ~<K  
audit work                                        审计工作 D %)L"5C  
audit working paper                                 审计工作底稿 _~ei1 G.R  
audited financial statement                        审计会计报表，已审计财务报表 /x$JY\cq`  
Auditing Guidelines (the～)                      审计规范指南 N5ZOpRH{  
auditing standards                             审计准则 Dm8fcD  
audit-oriented working paper                          (审计)业务类工作底稿 }1~9i'o%Z  
authorisation                                     授权 ^Jq('@  
authorisation of transaction                       交易的授权 ls!A'@J  
availability                                         可获得性 (_>SuQK  
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balance                                      余额；差额；平衡 B)1(  
balance sheet                                    资产负债表 "kBVHy  
bank                                                 银行 cfa1"u""e  
bank account                                    银行账户，银行户头 G/~gF7  
bank statement                                 银行对账单 D1v0`od'  
barter transaction                              易货交易，以物换物交易 Ol+D"k~<C  
basis of audit                                    审计依据 |9IOZ

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basis of preparation                                (会计报表的)编制基础 NCG;`B`i  
book of account                               账目，账簿 GiEt;8  
borrowing                                         借款，贷款，借债 knph549  
branch                                              分支，分支机构，分店 4; CI<& S  
brought forward                                (账户余额等的)承上年，承上期，承上页 fDfph7[)  
budget                                              预算 B@i%B+qCLv  
building                                      建筑物；大楼 /V/NL#(R  
business conditions                                  业务情况，经营情况 -.8K"j{N  
business licence                               (企业等的)营业执照 yt5<J -m  
business relation                                业务关系 Lw_|o[I}  
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