[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 WZZD  
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审计词汇英汉对照 H7WKnn@  
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ability to continue as a going concern               持续经营能力 @0aUWG!k  
acceptability                                     可接受性，可接受程度 {It4=I)M  
acceptable level of detection risk                     检查风险的可接受水平 StE4n0V  
acceptance of engagement                       接受委托 xv /w %  
accepting the engagement for the first time              首次接受委托 a/_`1  
access to asset                                         对资产的接触 w>#~_x,`  
according to                                     根据，依据，依照 |_-FQ~Hf F  
account balance                                账户余额 `XTu$+  
account for                                       对……进行会计处理，核算；解释 ,5nrovv  
accounting                                        会计，会计学 h><;TAp  
accounting advisory serve                        会计咨询服务 :Y"f.>  
accounting firm                                 会计师事务所 atYm.qb  
accounting information                      会计信息，会计资料 [!v:fj  
accounting period                             会计期间 9nB:=`T9  
accounting policies                                   会计政策 O,7P6  
accounting professional bodies                 会计职业组织，会计职业团体 FG'1;x!  
accounting records                                   会计记录 q4VOK 'N  
accounting responsibility                           会计责任 yfq"at j  
accounting service                             会计服务 >2_J(vm>  
accounting standards                                会计准则 G.9?ApG9  
Accounting Standards for Business Enterprises       企业会计准则 Lq yY??\@  
accounting system                             会计系统 D:%v((Ccw  
accounting treatment                                会计处理 w+Ag!O}.L  
accuracy                                    准确性，精确性 <^M`U>
 
additional audit procedures                      追加审计程序 Iu%S><'+  
addressee                                         收件人，收信人 ( CEJg|,  
Administration of State-owned Assets  (the～)     国有资产管理局 B4I|"5G2y  
administrative laws and regulations                 行政法规 x3]es"4Q  
adverse impact                                 不利影响，负面影响 $U<xrN>O  
adverse opinion                                反对意见 ms<?BgCSz  
advisory group                                  咨询组，顾问组 T*z >
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agency fee                                        代理费，代理费用 2 3
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aggregate                                          总计，合计为…… /mvuSNk  
alternation of document and record                 变造文件和记录 D\>CEBt  
alternative audit procedures                      替代审计程序，备选审计程序 XjWoUnz  
amend                                              修改，修订 #lNi\Lw+j  
amortisation                                      摊销 N[czraFBD}  
analytical capacity                             分析能力 #;H+Kb5O  
analytical procedures                               分析性程序 T-eeYw?Yf  
annual financial statements                        年度会计报表，年度财务报表 }9jy)gF*e  
appendix                                          附录，附表 0F)Y[{h<  
applicable                                         适用的 7` &K=( .  
applicable laws and regulations                 适用的法规 3nxJ`W5j  
application systems                                  应用系统 ><dSwwu  
apply consistently                              一贯地执行，一贯地实施 ZY=x$($f  
appropriate                                       适当的，合适的； |eJ4"OPC  
征用，挪用 #R@{Bu=C  
appropriate authorization                          适当的授权 _"=Yj3?G%  
appropriateness of audit evidence                    审计证据的适当性 -k=02?0p+  
approval                                    批准，核准 ~[Mm0L}8  
assertion                                    (会计报表上的)认定；确认 ?HttqK)  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 y$ 7<ZBG
 
asset                                                 资产，财产 Td}#o!4!  
asset restructuring                             资产重组 }h>QkV,{2  
assignment of duties                                 职责的划分 UuW"  
assistant                                     助理，助理人员 : >4{m)  
associated company                                 联属公司，联营公司 <T{PuS1<o  
association                                        联合，结合；协会，社团 nUD)G<v
 
assumption                                       假设，假定 ggfL d r  
at a given date                                         在某一特定时日 \_qiUvPf\  
attestation                                         鉴证，公证 \2@OS6LUe  
attestation service                             鉴证服务 u-=%gx"Di  
audit adjustment                                审计调整 R6*:Us0\FJ  
audit areas                                        审计领域 y#o ,Vg*V  
audit conclusion                                审计结论 j!xt&t4D  
audit effectiveness                             审计效果 Jn-iIl  
audit efficiency                                  审计效率 JiCDY)bu  
audit engagement letter                      审计业务约定书 Y[#i(5w  
audit evidence                                          审计证据 J[du
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audit fee                                    审计费 +2!F6"hP  
audit files                                          审计档案 dr'#  
audit findings                                     审计中发现的事项 9U^jsb<St>  
audit implementation stage                        审计实施阶段 t?iCq1  
audit mark                                        审计标识 s `U.h^V  
audit materiality                                 审计重要性 ?>LsIPa  
audit method                                     审计方法 tgKmCI  
audit objective                                         审计目标，审计目的 43^%f-J5  
audit of financial statements                      会计报表审计，财务报表审计 5v<B B`XWp  
audit opinion                                     审计意见 MPhO#;v  
audit period                                      被审计期间，被审计年度 q;1]M[&  
audit plan                                          审计计划 xQT`sK+  
audit planning                                    编制审计计划，制定审计计划，审计计划 zVFz}kJa  
audit planning stage                                  审计计划阶段 O|}97a^  
audit procedure                                审计程序 bzz=8n  
audit programme                               审计程序表，具体审计计划 ;Z\jX[H  
audit report                                       审计报告 3XjM@D  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 h/W@R_Y  
audit report with a qualified opinion                 有保留意见的审计报告 9l5l"Wj&  
audit report with an adverse opinion                否定意见的审计报告 p(f YpD  
audit report with dual dates                      双重日期审计报告 2&S*> (  
audit reporting stage                                 审计报告阶段 LS}dt?78`V  
audit responsibility                                   审计责任 6lpf k&  
audit results                                      审计结果 <E[X-S%&  
audit risk                                          审计风险 UJ3l8 %/`k  
audit sampling                                          审计抽样 ov.7FZ+
 
audit sampling techniques                         审计抽样方法，审计抽样技术 =yJJq=!  
audit strategies                                  审计策略 +ffs{g{  
audit summary                                         审计总结，审计小结 n.Iu|,?q  
audit team                                         审计小组 bX23F?
  
audit test                                    审计测试 WLqwntzk  
audit trail                                          审计轨迹 :80!-F*\  
audit work                                        审计工作 )o-rg  
audit working paper                                 审计工作底稿 dOh`F~ Y)e  
audited financial statement                        审计会计报表，已审计财务报表 Y5M>&}N  
Auditing Guidelines (the～)                      审计规范指南 Y;JV9{j  
auditing standards                             审计准则 q{?Po;\D  
audit-oriented working paper                          (审计)业务类工作底稿 Z<
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authorisation                                     授权 </(bwc~2  
authorisation of transaction                       交易的授权 M[LjN  
availability                                         可获得性 u|t<f`ze  
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balance                                      余额；差额；平衡 O:3LA-vA  
balance sheet                                    资产负债表 g&I/b/A  
bank                                                 银行 ppH5>Y 6c  
bank account                                    银行账户，银行户头 dP}=cZ~  
bank statement                                 银行对账单 #&a-m,Y$sx  
barter transaction                              易货交易，以物换物交易 i'aV=E5  
basis of audit                                    审计依据 ~Q}JC3f>  
basis of preparation                                (会计报表的)编制基础 AC:cV='  
book of account                               账目，账簿 Vw0cf;  
borrowing                                         借款，贷款，借债 W=fs"
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branch                                              分支，分支机构，分店 JFf*v6:,  
brought forward                                (账户余额等的)承上年，承上期，承上页 8:E)GhX  
budget                                              预算 6fV%[.RR  
building                                      建筑物；大楼 |d =1|C%,  
business conditions                                  业务情况，经营情况 X;25G  
business licence                               (企业等的)营业执照 mv
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business relation                                业务关系 R%B"Gtl)  
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