[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 MpIP)bdq7  
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审计词汇英汉对照 MSt@yKq  
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ability to continue as a going concern               持续经营能力 g
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acceptability                                     可接受性，可接受程度 ]U 1S?p  
acceptable level of detection risk                     检查风险的可接受水平 ]}_Ohe]X  
acceptance of engagement                       接受委托 l~*d0E-$  
accepting the engagement for the first time              首次接受委托 uv7tbI"r  
access to asset                                         对资产的接触 #Z_f/@b  
according to                                     根据，依据，依照 p!K]cD  
account balance                                账户余额 H.2aoZ-w  
account for                                       对……进行会计处理，核算；解释 kAoh#8=  
accounting                                        会计，会计学 r`:dUCFE  
accounting advisory serve                        会计咨询服务 H<`7){iG  
accounting firm                                 会计师事务所 KVpQ,x&q~  
accounting information                      会计信息，会计资料 t;[?Q\  
accounting period                             会计期间 xn7bb[g;  
accounting policies                                   会计政策 "LVN:|!  
accounting professional bodies                 会计职业组织，会计职业团体 n(Ry~Xu_  
accounting records                                   会计记录 byj7c(  
accounting responsibility                           会计责任 :HN\A4=kc(  
accounting service                             会计服务 L0xh?B  
accounting standards                                会计准则 Mj |"+(  
Accounting Standards for Business Enterprises       企业会计准则 LO,k'gg<  
accounting system                             会计系统 )7N$lY<
 
accounting treatment                                会计处理 Vdf~rV  
accuracy                                    准确性，精确性 4({Wipd  
additional audit procedures                      追加审计程序 t$U eks  
addressee                                         收件人，收信人 HwZ@T &_4  
Administration of State-owned Assets  (the～)     国有资产管理局 %0eVm   
administrative laws and regulations                 行政法规 K WT[b?  
adverse impact                                 不利影响，负面影响 \MmKz^tO  
adverse opinion                                反对意见 x*F_XE1#M  
advisory group                                  咨询组，顾问组 s#)tiCSVW  
agency fee                                        代理费，代理费用 G/}nwj\  
aggregate                                          总计，合计为…… 4:XVu
  
alternation of document and record                 变造文件和记录 [Z+E_Lbz  
alternative audit procedures                      替代审计程序，备选审计程序 d0 yZ9-t  
amend                                              修改，修订 0]t7(P"F6  
amortisation                                      摊销 0Y ld!L  
analytical capacity                             分析能力 dw< b}2   
analytical procedures                               分析性程序 -gLU>I7wV  
annual financial statements                        年度会计报表，年度财务报表 .?-]+-J?`  
appendix                                          附录，附表 je~gk6}Y  
applicable                                         适用的 mF]8  
applicable laws and regulations                 适用的法规 5!^?H"#c  
application systems                                  应用系统 e{IwFX  
apply consistently                              一贯地执行，一贯地实施 :.NCS`z_  
appropriate                                       适当的，合适的； Zk 9i}H  
征用，挪用 hk+"c^g:j<  
appropriate authorization                          适当的授权 DP7B X^e  
appropriateness of audit evidence                    审计证据的适当性 *[wj )  
approval                                    批准，核准 jD'$nKpg  
assertion                                    (会计报表上的)认定；确认 P }bwEj  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Gw}b8N6E  
asset                                                 资产，财产 zRF+D+  
asset restructuring                             资产重组 C2Af$7c  
assignment of duties                                 职责的划分 TY*q[AWG  
assistant                                     助理，助理人员 4>I;^LHn  
associated company                                 联属公司，联营公司 ^>!~%Vv7!  
association                                        联合，结合；协会，社团 yM*<BV  
assumption                                       假设，假定 R//S(eU68\  
at a given date                                         在某一特定时日 {'eF;!!Dy  
attestation                                         鉴证，公证 ALnE[}N6,  
attestation service                             鉴证服务 Lk]/{t0  
audit adjustment                                审计调整 @ Yzj  
audit areas                                        审计领域 Av^<_`L:  
audit conclusion                                审计结论 RkXW(T`  
audit effectiveness                             审计效果 N"o+;yR  
audit efficiency                                  审计效率 Q?TXM1Bp  
audit engagement letter                      审计业务约定书 ~l>2NY  
audit evidence                                          审计证据 \KPwh]0  
audit fee                                    审计费 _i+7O^=d6X  
audit files                                          审计档案 LuW^Ga"E  
audit findings                                     审计中发现的事项 }=JuC+#~n  
audit implementation stage                        审计实施阶段 QF`o%mI  
audit mark                                        审计标识 Cu+u'&U!  
audit materiality                                 审计重要性 p*S;4+>#  
audit method                                     审计方法 /"OJ~e_%  
audit objective                                         审计目标，审计目的 H?<ceK'e  
audit of financial statements                      会计报表审计，财务报表审计 e.ksN  
audit opinion                                     审计意见 |F^h>^ x  
audit period                                      被审计期间，被审计年度 2w? 5vSv  
audit plan                                          审计计划 r:uW(<EP^  
audit planning                                    编制审计计划，制定审计计划，审计计划 /N82h`\n  
audit planning stage                                  审计计划阶段 maTZNzy  
audit procedure                                审计程序 u9R:2ah&K  
audit programme                               审计程序表，具体审计计划 b9@VD)J0E  
audit report                                       审计报告 0vm}[a4+i;  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 >On"BP# U  
audit report with a qualified opinion                 有保留意见的审计报告 PFnq:G^L  
audit report with an adverse opinion                否定意见的审计报告 E?Ofkc$q  
audit report with dual dates                      双重日期审计报告 [?Ub =sp  
audit reporting stage                                 审计报告阶段 O:3DIT1#>  
audit responsibility                                   审计责任 8cyC\Rs  
audit results                                      审计结果 "sU ~|  
audit risk                                          审计风险 '=eE6=m^K  
audit sampling                                          审计抽样 z ''-AH,  
audit sampling techniques                         审计抽样方法，审计抽样技术 5.e. BT  
audit strategies                                  审计策略 GcYT<pwN6  
audit summary                                         审计总结，审计小结 #[{xEVf  
audit team                                         审计小组 vs~lyM/  
audit test                                    审计测试 nzK"eNDN.  
audit trail                                          审计轨迹 [r5k8TB1  
audit work                                        审计工作 '}q1 F<&  
audit working paper                                 审计工作底稿 uuMHD{}?}  
audited financial statement                        审计会计报表，已审计财务报表 ^U4|TR6mub  
Auditing Guidelines (the～)                      审计规范指南 X}gnO83  
auditing standards                             审计准则 `2Oh0{x0*O  
audit-oriented working paper                          (审计)业务类工作底稿 ~ U,a?LR/  
authorisation                                     授权 I!1nB\l  
authorisation of transaction                       交易的授权 AE "E($S`  
availability                                         可获得性 SMdkD]{g  
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balance                                      余额；差额；平衡 U\Hd?&`9gz  
balance sheet                                    资产负债表
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bank                                                 银行 pD>^Dfd  
bank account                                    银行账户，银行户头 d@72z r  
bank statement                                 银行对账单 /o_h'l|PS  
barter transaction                              易货交易，以物换物交易 !bi}9w  
basis of audit                                    审计依据 JrdH6Zg  
basis of preparation                                (会计报表的)编制基础 WrGz`  
book of account                               账目，账簿 *t+E8)qL  
borrowing                                         借款，贷款，借债 C8 b%r|^#  
branch                                              分支，分支机构，分店 =_L  
brought forward                                (账户余额等的)承上年，承上期，承上页 `1[GY){?)  
budget                                              预算 D< 4!7*9%  
building                                      建筑物；大楼 f1RfN iW.  
business conditions                                  业务情况，经营情况 CF`fn6  
business licence                               (企业等的)营业执照 UUt631  
business relation                                业务关系 S-Y(Vn4  
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