[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 f2
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审计词汇英汉对照 !>Qc2&ZV  
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ability to continue as a going concern               持续经营能力 4htSwK+  
acceptability                                     可接受性，可接受程度 (Q+:N;  
acceptable level of detection risk                     检查风险的可接受水平 <@
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acceptance of engagement                       接受委托 ~=AKX(Q  
accepting the engagement for the first time              首次接受委托 yzM+28}L<I  
access to asset                                         对资产的接触 ^Mvsq)  
according to                                     根据，依据，依照 t+4Y3*WeGF  
account balance                                账户余额 Jr>S/]"  
account for                                       对……进行会计处理，核算；解释 i\Q"a B"r  
accounting                                        会计，会计学 b#I*~  
accounting advisory serve                        会计咨询服务 |C)UZ4A/p  
accounting firm                                 会计师事务所 <K=B(-~  
accounting information                      会计信息，会计资料 &fd4IO/O  
accounting period                             会计期间 6nWx>R<  
accounting policies                                   会计政策 ,M/#Q6P0}  
accounting professional bodies                 会计职业组织，会计职业团体 Vg,>7?]6h  
accounting records                                   会计记录 )D@n?qbG  
accounting responsibility                           会计责任 )Y,?r[4{  
accounting service                             会计服务 9M7(_E;)B  
accounting standards                                会计准则 rX>y>{w~  
Accounting Standards for Business Enterprises       企业会计准则 r(in]7  
accounting system                             会计系统 2bn@:71`  
accounting treatment                                会计处理 /E4}d=5L  
accuracy                                    准确性，精确性 IL6f~!  
additional audit procedures                      追加审计程序 c>i*HN}Z|  
addressee                                         收件人，收信人 61rh\<bn  
Administration of State-owned Assets  (the～)     国有资产管理局 &pY G  
administrative laws and regulations                 行政法规 SX=0f^  
adverse impact                                 不利影响，负面影响 k-ex<el)#  
adverse opinion                                反对意见 CpqSn/
 
advisory group                                  咨询组，顾问组 v.LUK  
agency fee                                        代理费，代理费用 JTh=JHJ  
aggregate                                          总计，合计为…… yDye P{  
alternation of document and record                 变造文件和记录 C94UF7al  
alternative audit procedures                      替代审计程序，备选审计程序 %1?V6&  
amend                                              修改，修订 $t H.np  
amortisation                                      摊销 |^k1hX2?W  
analytical capacity                             分析能力 n k 3<]u  
analytical procedures                               分析性程序 +l?ro[#6&.  
annual financial statements                        年度会计报表，年度财务报表 "QFADk1  
appendix                                          附录，附表 :6k DUFj}
 
applicable                                         适用的 PLD'Q,R  
applicable laws and regulations                 适用的法规 ]vkHU6d  
application systems                                  应用系统 :0j`yo:w  
apply consistently                              一贯地执行，一贯地实施 T!xy^n]}  
appropriate                                       适当的，合适的； '-]BSU  
征用，挪用 Y$$?8xr ~  
appropriate authorization                          适当的授权 $0S"Lh{  
appropriateness of audit evidence                    审计证据的适当性 n25tr'=  
approval                                    批准，核准 -%V-'X5  
assertion                                    (会计报表上的)认定；确认 07"Oj9NlA  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 s>``- ]3  
asset                                                 资产，财产 pL/.JzB  
asset restructuring                             资产重组 U6'haPlOk%  
assignment of duties                                 职责的划分 />. X+N  
assistant                                     助理，助理人员 -zLI!F 0  
associated company                                 联属公司，联营公司 p>tdJjnt  
association                                        联合，结合；协会，社团 g#%FY1xp  
assumption                                       假设，假定 L8tLW09  
at a given date                                         在某一特定时日 hGo |2@sc  
attestation                                         鉴证，公证 MHyl=5  
attestation service                             鉴证服务 RowiSW  
audit adjustment                                审计调整 27 TZ+?  
audit areas                                        审计领域 g?AqC  
audit conclusion                                审计结论 _%Ld Ez  
audit effectiveness                             审计效果 Y9L 6W+=T  
audit efficiency                                  审计效率 @OY-(cW  
audit engagement letter                      审计业务约定书 BI^]juH-c  
audit evidence                                          审计证据 X|1YGZJ  
audit fee                                    审计费 HgATH  
audit files                                          审计档案 EEZ2Gu6c  
audit findings                                     审计中发现的事项 }<h. chz,  
audit implementation stage                        审计实施阶段 7-IeJ6,D  
audit mark                                        审计标识 to|9)\  
audit materiality                                 审计重要性 h}&IlDG  
audit method                                     审计方法 ?[B[ F  
audit objective                                         审计目标，审计目的 Bg0cC  
audit of financial statements                      会计报表审计，财务报表审计 "s<lLgi  
audit opinion                                     审计意见 ,wo"(E!4e  
audit period                                      被审计期间，被审计年度 +vSE}   
audit plan                                          审计计划 *>$)#?t  
audit planning                                    编制审计计划，制定审计计划，审计计划 4^ 6L])y  
audit planning stage                                  审计计划阶段 JsEEAM:w  
audit procedure                                审计程序 V@'S#K#  
audit programme                               审计程序表，具体审计计划 V"j nrNs3  
audit report                                       审计报告 B]F7t4Y!  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 g 2<S
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audit report with a qualified opinion                 有保留意见的审计报告 E(LE*J  
audit report with an adverse opinion                否定意见的审计报告 {1DYXKe
 
audit report with dual dates                      双重日期审计报告 hBE >ea  
audit reporting stage                                 审计报告阶段 &E`Z_}~  
audit responsibility                                   审计责任 Hll}8d6[  
audit results                                      审计结果 gK\7^95  
audit risk                                          审计风险 j$oZIV7  
audit sampling                                          审计抽样 *Y0,d`  
audit sampling techniques                         审计抽样方法，审计抽样技术 :=eUNH  
audit strategies                                  审计策略 swL|Ff`$  
audit summary                                         审计总结，审计小结 X2?_lZ[\  
audit team                                         审计小组 n1(X%%2  
audit test                                    审计测试 E"&9FxS]^  
audit trail                                          审计轨迹 BQ0\+  
audit work                                        审计工作 Z`c{LYP,y"  
audit working paper                                 审计工作底稿 6|cl`}g_j  
audited financial statement                        审计会计报表，已审计财务报表 wx5*!^&j  
Auditing Guidelines (the～)                      审计规范指南  "1Aus  
auditing standards                             审计准则 fr2w k}/b  
audit-oriented working paper                          (审计)业务类工作底稿 oa !P]r  
authorisation                                     授权 ,x.)L=Cx8  
authorisation of transaction                       交易的授权 ZUW>{'[K  
availability                                         可获得性 yvisoZX  
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balance                                      余额；差额；平衡 3*2pacHpE  
balance sheet                                    资产负债表 U/o}{,$A  
bank                                                 银行 Yb{t!KL  
bank account                                    银行账户，银行户头 gjLgeyyWC  
bank statement                                 银行对账单 /
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barter transaction                              易货交易，以物换物交易 pP
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basis of audit                                    审计依据 7"i*J6y*  
basis of preparation                                (会计报表的)编制基础 YH9]T,  
book of account                               账目，账簿 Asu"#sd  
borrowing                                         借款，贷款，借债 S6tH!Z=(g  
branch                                              分支，分支机构，分店 3[Iw%% q  
brought forward                                (账户余额等的)承上年，承上期，承上页 (SA*9%  
budget                                              预算 %([H*sLX  
building                                      建筑物；大楼 rapca'&#  
business conditions                                  业务情况，经营情况 s9Z2EjQV  
business licence                               (企业等的)营业执照 :q1r2&ne  
business relation                                业务关系 V7_??L%Ct`  
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