[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 H:.l:PJ  
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审计词汇英汉对照 Eg 8rgiU  
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A lbiMB~rwI  
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ability to continue as a going concern               持续经营能力 +z?SKc  
acceptability                                     可接受性，可接受程度 L5A?9zum/!  
acceptable level of detection risk                     检查风险的可接受水平 N_| '`]D  
acceptance of engagement                       接受委托 *1CZRfWI  
accepting the engagement for the first time              首次接受委托 0=V - {  
access to asset                                         对资产的接触 j=n <s</V  
according to                                     根据，依据，依照 |7%#
z~rT  
account balance                                账户余额 !TeI Jm/l  
account for                                       对……进行会计处理，核算；解释 NAh^2X
 
accounting                                        会计，会计学 X^9eCj;c  
accounting advisory serve                        会计咨询服务 eGQ-Ht,N  
accounting firm                                 会计师事务所 @szr '&\%A  
accounting information                      会计信息，会计资料 :XeRc"m<  
accounting period                             会计期间 (I\qTf N4  
accounting policies                                   会计政策 =Bw2{]w  
accounting professional bodies                 会计职业组织，会计职业团体 *PF=dx<8  
accounting records                                   会计记录 c@/K}  
accounting responsibility                           会计责任 ^2-t|E=  
accounting service                             会计服务 NH0uK  
accounting standards                                会计准则 Pj{Y  
Accounting Standards for Business Enterprises       企业会计准则 40Hm+Ge  
accounting system                             会计系统 i;mA|  
accounting treatment                                会计处理 ;cp,d~mrf  
accuracy                                    准确性，精确性 D%!GY1wdn  
additional audit procedures                      追加审计程序 Q+a"Z^Z|  
addressee                                         收件人，收信人 pT'jX^BU  
Administration of State-owned Assets  (the～)     国有资产管理局 (.N!(;G  
administrative laws and regulations                 行政法规 tl+ 9SBl  
adverse impact                                 不利影响，负面影响 K| '`w.  
adverse opinion                                反对意见 XWv;l)  
advisory group                                  咨询组，顾问组 %2^wyVkq:  
agency fee                                        代理费，代理费用 bW^JR,  
aggregate                                          总计，合计为…… z`(">J  
alternation of document and record                 变造文件和记录 ^b^}6L'Z  
alternative audit procedures                      替代审计程序，备选审计程序 vfloha p  
amend                                              修改，修订 aKC,{}f$m  
amortisation                                      摊销 +wxDK A_  
analytical capacity                             分析能力 R(on[g_1  
analytical procedures                               分析性程序 /[
+%<5s  
annual financial statements                        年度会计报表，年度财务报表 y87oW_
"h  
appendix                                          附录，附表 5dkXDta[G  
applicable                                         适用的 d34BJ<  
applicable laws and regulations                 适用的法规 tzrvIVD  
application systems                                  应用系统 oUx%ra{  
apply consistently                              一贯地执行，一贯地实施 <P.'r,"[  
appropriate                                       适当的，合适的； ]3]=RuQK2  
征用，挪用 ndS8p]P&o(  
appropriate authorization                          适当的授权 TeNPuY~WP  
appropriateness of audit evidence                    审计证据的适当性 )%vnl~i!  
approval                                    批准，核准 "WZ|  
assertion                                    (会计报表上的)认定；确认 7mtX/w9  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 'T(@5%Db  
asset                                                 资产，财产 OU'm0J
lk  
asset restructuring                             资产重组 t$g@+1p4  
assignment of duties                                 职责的划分 5]~451  
assistant                                     助理，助理人员 B
V=~!tsl  
associated company                                 联属公司，联营公司 ~Aw.=Yi=  
association                                        联合，结合；协会，社团 P$5K[Y4f  
assumption                                       假设，假定 xq<X:\O  
at a given date                                         在某一特定时日 s"B2Whe  
attestation                                         鉴证，公证 Kjt\A]R%  
attestation service                             鉴证服务 -rlCE-S  
audit adjustment                                审计调整 ^]MLEr!S  
audit areas                                        审计领域 T
( fcE  
audit conclusion                                审计结论 M.\V/OX  
audit effectiveness                             审计效果 KvXFzx|A  
audit efficiency                                  审计效率 \gR%PN  
audit engagement letter                      审计业务约定书 #jM-XK  
audit evidence                                          审计证据 
v-DZW,  
audit fee                                    审计费 _BZ6Ws$C2  
audit files                                          审计档案 n}/4e m?  
audit findings                                     审计中发现的事项 K/M2L&C  
audit implementation stage                        审计实施阶段 _ o.j({S  
audit mark                                        审计标识 :f~qt%%/  
audit materiality                                 审计重要性 .I.B,wH 8  
audit method                                     审计方法 CD[}|N  
audit objective                                         审计目标，审计目的 ~3Y4_ b5E  
audit of financial statements                      会计报表审计，财务报表审计 {A'_5 X9  
audit opinion                                     审计意见 xSq{pxX  
audit period                                      被审计期间，被审计年度 8]Q#P  
audit plan                                          审计计划 iF Zqoz  
audit planning                                    编制审计计划，制定审计计划，审计计划 v1z d[jqk  
audit planning stage                                  审计计划阶段 E YA=f U  
audit procedure                                审计程序 `IT]ZAem`/  
audit programme                               审计程序表，具体审计计划 ?!y<%&U  
audit report                                       审计报告 hlmeT9v{  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 p0hE`!  
audit report with a qualified opinion                 有保留意见的审计报告 2P^x'I  
audit report with an adverse opinion                否定意见的审计报告 VS@e[,  
audit report with dual dates                      双重日期审计报告 7 j6<  
audit reporting stage                                 审计报告阶段 <QD[hO^/  
audit responsibility                                   审计责任 K/K|[=bl  
audit results                                      审计结果 Bk[C=<
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audit risk                                          审计风险 FG^lh  
audit sampling                                          审计抽样 J4u>
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audit sampling techniques                         审计抽样方法，审计抽样技术 ) Z)Gb~G  
audit strategies                                  审计策略 +QNsI2t;r  
audit summary                                         审计总结，审计小结 et?FX K"y  
audit team                                         审计小组 ~G 3t
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audit test                                    审计测试 <Xw\:5 F<7  
audit trail                                          审计轨迹 N&^zXY  
audit work                                        审计工作 %j.n^7i]^:  
audit working paper                                 审计工作底稿 ~LQzt@G4  
audited financial statement                        审计会计报表，已审计财务报表 OrwVRqW-z  
Auditing Guidelines (the～)                      审计规范指南 KD.| oo  
auditing standards                             审计准则 SDB \6[D  
audit-oriented working paper                          (审计)业务类工作底稿 AEkjyh\  
authorisation                                     授权 " 6 ~5RCZ  
authorisation of transaction                       交易的授权 z
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o/n  
availability                                         可获得性 yD#(Iw  
B UE/JV_/S;  
balance                                      余额；差额；平衡 Y& H <8ez  
balance sheet                                    资产负债表 hZlHY9[t?  
bank                                                 银行 e;g7Ek3n  
bank account                                    银行账户，银行户头 %%NT m  
bank statement                                 银行对账单 a ~ dgf:e`  
barter transaction                              易货交易，以物换物交易 W^)mz,%x  
basis of audit                                    审计依据 `QtkC>[  
basis of preparation                                (会计报表的)编制基础 V>/,&~0  
book of account                               账目，账簿 |Z)}-'QUJ  
borrowing                                         借款，贷款，借债
3?&v:H  
branch                                              分支，分支机构，分店 ?Yzw]ag .  
brought forward                                (账户余额等的)承上年，承上期，承上页 $JUkwsc  
budget                                              预算 k7 j.VpN9  
building                                      建筑物；大楼 sO}CXItC+j  
business conditions                                  业务情况，经营情况 ?5J>]: +ZZ  
business licence                               (企业等的)营业执照 D|ra ;d  
business relation                                业务关系 @<`V q  
QO^V@" N  

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