[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 cZK?kz_Y  
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审计词汇英汉对照 xXh]z|  
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ability to continue as a going concern               持续经营能力 *l8vCa9Y  
acceptability                                     可接受性，可接受程度 5lA 8e  
acceptable level of detection risk                     检查风险的可接受水平 6!=9V0G~  
acceptance of engagement                       接受委托 `DY4d$!4  
accepting the engagement for the first time              首次接受委托 4a-F4j'  
access to asset                                         对资产的接触 s#Y7*?Sm  
according to                                     根据，依据，依照 Z5^UF2`Q  
account balance                                账户余额 #7:9XID /  
account for                                       对……进行会计处理，核算；解释 l:C0:m%  
accounting                                        会计，会计学 l|QFNW[i
 
accounting advisory serve                        会计咨询服务 LZbHK.G=  
accounting firm                                 会计师事务所 (C[S?@S  
accounting information                      会计信息，会计资料 %_LHD|<  
accounting period                             会计期间 J3JRWy@?P  
accounting policies                                   会计政策 w8@|b}  
accounting professional bodies                 会计职业组织，会计职业团体 F
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accounting records                                   会计记录 .4)P=*  
accounting responsibility                           会计责任 pq5H{  
accounting service                             会计服务 5GpK
X  
accounting standards                                会计准则 QO^X
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Accounting Standards for Business Enterprises       企业会计准则 VrL>0d&d  
accounting system                             会计系统 +|w~j#j9`  
accounting treatment                                会计处理 2Rp{]s$jo  
accuracy                                    准确性，精确性 8@#Y <{  
additional audit procedures                      追加审计程序 o ;P;=<  
addressee                                         收件人，收信人 DLQ`<aU
 
Administration of State-owned Assets  (the～)     国有资产管理局 I8>1RXz  
administrative laws and regulations                 行政法规 b#'a4j-u  
adverse impact                                 不利影响，负面影响 ] ]-0RJ=S?  
adverse opinion                                反对意见 c{P
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advisory group                                  咨询组，顾问组 Jg6[/7*m  
agency fee                                        代理费，代理费用 QlXF:Gx"=  
aggregate                                          总计，合计为…… m1Z8SM+  
alternation of document and record                 变造文件和记录 7i8qB462  
alternative audit procedures                      替代审计程序，备选审计程序 $1 \!Oe[i  
amend                                              修改，修订 qUg
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amortisation                                      摊销 *\+'tFT6  
analytical capacity                             分析能力 a8U2c;  
analytical procedures                               分析性程序 J}u1\Id%  
annual financial statements                        年度会计报表，年度财务报表 *zht(~%  
appendix                                          附录，附表 a5S/ O;ry  
applicable                                         适用的 /Bu5kBC  
applicable laws and regulations                 适用的法规 WU@,1.F:  
application systems                                  应用系统 6Izv&  
apply consistently                              一贯地执行，一贯地实施 _$lQK{@rY  
appropriate                                       适当的，合适的； c$z_Zi!g#  
征用，挪用 VqU:`?#"a  
appropriate authorization                          适当的授权 gJv^v`X  
appropriateness of audit evidence                    审计证据的适当性 "Y0[rSz,UW  
approval                                    批准，核准 (R,n`x2^  
assertion                                    (会计报表上的)认定；确认 :Djp\ e6!  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 $B/cj^3  
asset                                                 资产，财产 ,i.P= o  
asset restructuring                             资产重组 d)sl)qt}0  
assignment of duties                                 职责的划分 VX%\_@  
assistant                                     助理，助理人员 $ wB  
associated company                                 联属公司，联营公司 #nhAW  
association                                        联合，结合；协会，社团 VlNzm  
assumption                                       假设，假定 =Z
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at a given date                                         在某一特定时日 C5 !n{  
attestation                                         鉴证，公证 %;J`dM  
attestation service                             鉴证服务 sva$@y7b  
audit adjustment                                审计调整 s3^SjZb  
audit areas                                        审计领域 y70gNPuTOD  
audit conclusion                                审计结论 )Me&xQTn  
audit effectiveness                             审计效果 5xKR ]u  
audit efficiency                                  审计效率 ITiw) M  
audit engagement letter                      审计业务约定书 !7DS  
audit evidence                                          审计证据 gk
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audit fee                                    审计费 ~ $&  
audit files                                          审计档案 \59h W%Di  
audit findings                                     审计中发现的事项 n-_w0Y  
audit implementation stage                        审计实施阶段 _Pal)re]U  
audit mark                                        审计标识 ']D( ({%g  
audit materiality                                 审计重要性 ,{at?y*  
audit method                                     审计方法 O}V2>W$  
audit objective                                         审计目标，审计目的 n]!H,Q1,T  
audit of financial statements                      会计报表审计，财务报表审计 (*tJCz`Sj  
audit opinion                                     审计意见 >6q@Tr  
audit period                                      被审计期间，被审计年度 V5w^Le_^  
audit plan                                          审计计划 {BU,kjv1g  
audit planning                                    编制审计计划，制定审计计划，审计计划 @gz?T;EC  
audit planning stage                                  审计计划阶段 `rV,<  
audit procedure                                审计程序 }J`Gm  
audit programme                               审计程序表，具体审计计划  X}Fv*  
audit report                                       审计报告 x.RZ!V-  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 yvvR%]!.  
audit report with a qualified opinion                 有保留意见的审计报告 z_TK (;j  
audit report with an adverse opinion                否定意见的审计报告 2F(j=uV+  
audit report with dual dates                      双重日期审计报告 @ XMC$s  
audit reporting stage                                 审计报告阶段 [u:_Jqf-  
audit responsibility                                   审计责任 tWuQKN`_  
audit results                                      审计结果 CqV \:50g  
audit risk                                          审计风险 2]wh1)  
audit sampling                                          审计抽样 KhvCkQMI@  
audit sampling techniques                         审计抽样方法，审计抽样技术 = '[@UVH(Z  
audit strategies                                  审计策略 #oI`j q  
audit summary                                         审计总结，审计小结 v\vn}/>*d  
audit team                                         审计小组 Jt"Wtr   
audit test                                    审计测试 Pmb`05\  
audit trail                                          审计轨迹 [<hiOB  
audit work                                        审计工作 B7;MY6h#  
audit working paper                                 审计工作底稿 e{=$4F  
audited financial statement                        审计会计报表，已审计财务报表 KtE`L4tW6  
Auditing Guidelines (the～)                      审计规范指南 f?QD##~;  
auditing standards                             审计准则 $fKWB5p|()  
audit-oriented working paper                          (审计)业务类工作底稿 : &MiO3#+  
authorisation                                     授权 paY%pU  
authorisation of transaction                       交易的授权 UpbzH(?#  
availability                                         可获得性 $[Ns#7K  
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balance                                      余额；差额；平衡 #<{MtK_  
balance sheet                                    资产负债表 % |V:F.f  
bank                                                 银行 ,bJx| K  
bank account                                    银行账户，银行户头 2
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bank statement                                 银行对账单 l_WY];a  
barter transaction                              易货交易，以物换物交易 A|^?.uIM  
basis of audit                                    审计依据 V#gXchH[L  
basis of preparation                                (会计报表的)编制基础 i2DR}%U  
book of account                               账目，账簿 "q8wEu,z[  
borrowing                                         借款，贷款，借债 (,>`\\  
branch                                              分支，分支机构，分店 p%BO:%v  
brought forward                                (账户余额等的)承上年，承上期，承上页 u|E,Wy1  
budget                                              预算 EifY
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building                                      建筑物；大楼 i BQftq7  
business conditions                                  业务情况，经营情况 |j;`;"

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business licence                               (企业等的)营业执照 ?d 4_'y   
business relation                                业务关系 _B2t|uQ  
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