[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 :0^s0l  
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审计词汇英汉对照 lBA+zZ  
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ability to continue as a going concern               持续经营能力 SH8/0g?  
acceptability                                     可接受性，可接受程度 {6 .o=EyM{  
acceptable level of detection risk                     检查风险的可接受水平 kzO &
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acceptance of engagement                       接受委托 onte&Ed\  
accepting the engagement for the first time              首次接受委托 .g% Y@r)=5  
access to asset                                         对资产的接触 #^rU x.  
according to                                     根据，依据，依照
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account balance                                账户余额 xxa} YIe8  
account for                                       对……进行会计处理，核算；解释 qv+R:YYOq  
accounting                                        会计，会计学 YQ(Po!NI\'  
accounting advisory serve                        会计咨询服务 5bX6#5uP1  
accounting firm                                 会计师事务所 9E1W|KE  
accounting information                      会计信息，会计资料 or_+2aG  
accounting period                             会计期间 Z1,gtl ?  
accounting policies                                   会计政策 MZv\ C  
accounting professional bodies                 会计职业组织，会计职业团体 S~ F`  
accounting records                                   会计记录 1n%8j*bJq  
accounting responsibility                           会计责任 c-CYdi@  
accounting service                             会计服务 c[cAUsk i  
accounting standards                                会计准则 7#2j>G{?]v  
Accounting Standards for Business Enterprises       企业会计准则 (P@Y36j>N  
accounting system                             会计系统  \4bWWy  
accounting treatment                                会计处理 `M@Ak2gcR+  
accuracy                                    准确性，精确性 cF+ X,]=6  
additional audit procedures                      追加审计程序 &%F@O< :  
addressee                                         收件人，收信人 h##WA=1QZ  
Administration of State-owned Assets  (the～)     国有资产管理局 O`W%Tr  
administrative laws and regulations                 行政法规 <GIwRVCU  
adverse impact                                 不利影响，负面影响 F0dI/+  
adverse opinion                                反对意见 Iazk
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advisory group                                  咨询组，顾问组 Yx)o:#2  
agency fee                                        代理费，代理费用 NHaMo*xQ  
aggregate                                          总计，合计为…… eD;6okdP  
alternation of document and record                 变造文件和记录 <$E6oZ  
alternative audit procedures                      替代审计程序，备选审计程序 e!x6bR9EZ  
amend                                              修改，修订 D`o<,Y  
amortisation                                      摊销 .BZVX=x  
analytical capacity                             分析能力 pSAR/':eg  
analytical procedures                               分析性程序 A
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annual financial statements                        年度会计报表，年度财务报表 z,Lzgh  
appendix                                          附录，附表 d53 L6
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applicable                                         适用的 7'w0  
applicable laws and regulations                 适用的法规 dcq#TBo8  
application systems                                  应用系统 lZ+!H=`  
apply consistently                              一贯地执行，一贯地实施 &Cro2|KZhG  
appropriate                                       适当的，合适的； mJ  
征用，挪用 <'m6^]:  
appropriate authorization                          适当的授权 Ewo~9 4{  
appropriateness of audit evidence                    审计证据的适当性 cCdX0@hY  
approval                                    批准，核准 >Hwc,j q  
assertion                                    (会计报表上的)认定；确认 `y!/F?o+!  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ;e s^R?z  
asset                                                 资产，财产 -l*g~7|j  
asset restructuring                             资产重组 >|udWd^$3  
assignment of duties                                 职责的划分 \cySWP [  
assistant                                     助理，助理人员 B5=($?5^6%  
associated company                                 联属公司，联营公司 #MgvG ,  
association                                        联合，结合；协会，社团 :BZ0 7`9  
assumption                                       假设，假定 q&si%  
at a given date                                         在某一特定时日 X>l*v\F9  
attestation                                         鉴证，公证 M'5'O;kn  
attestation service                             鉴证服务 _ Jc2&(;  
audit adjustment                                审计调整 vK $^y^  
audit areas                                        审计领域 Zz"}Cz:bX  
audit conclusion                                审计结论 9'KonW  
audit effectiveness                             审计效果 ^gR+S  
audit efficiency                                  审计效率 T{ Zwm!s  
audit engagement letter                      审计业务约定书 *i%quMv  
audit evidence                                          审计证据 {=JF=8@A  
audit fee                                    审计费 9K"JYJ q2  
audit files                                          审计档案 n9UKcN-  
audit findings                                     审计中发现的事项 T[uDZYx  
audit implementation stage                        审计实施阶段 k*$3i  
audit mark                                        审计标识 tL(BpL'  
audit materiality                                 审计重要性 2C "=!'  
audit method                                     审计方法 4u1KF:g  
audit objective                                         审计目标，审计目的 ?9KGnOVu  
audit of financial statements                      会计报表审计，财务报表审计 5M){!8"S)#  
audit opinion                                     审计意见 ]H[8Z|i""  
audit period                                      被审计期间，被审计年度 )|]dmQ-  
audit plan                                          审计计划 _%pAlo_6  
audit planning                                    编制审计计划，制定审计计划，审计计划 f`P9ku#j}  
audit planning stage                                  审计计划阶段 C7qYiSv  
audit procedure                                审计程序 YD_]!HK}  
audit programme                               审计程序表，具体审计计划 (xT*LF+  
audit report                                       审计报告 shF
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 b:MG@Hxc  
audit report with a qualified opinion                 有保留意见的审计报告 ]7/gJ>g,  
audit report with an adverse opinion                否定意见的审计报告 HD-Erop  
audit report with dual dates                      双重日期审计报告 W|R-J  
audit reporting stage                                 审计报告阶段 wGLF%;rRe4  
audit responsibility                                   审计责任 $kz!zjC'  
audit results                                      审计结果 eBcJm  
audit risk                                          审计风险 v 81rfB5  
audit sampling                                          审计抽样  ?J&)W,~  
audit sampling techniques                         审计抽样方法，审计抽样技术 J=}F2C   
audit strategies                                  审计策略 ^ddO&!U  
audit summary                                         审计总结，审计小结 - q@
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audit team                                         审计小组 q-&P=Yk  
audit test                                    审计测试 v'ay.oVzw  
audit trail                                          审计轨迹 8vD3=yK%^  
audit work                                        审计工作 oY3>UZ5\
  
audit working paper                                 审计工作底稿 R]L2(' B  
audited financial statement                        审计会计报表，已审计财务报表 S@}4-\  
Auditing Guidelines (the～)                      审计规范指南 z+VV}:Q  
auditing standards                             审计准则 `ggui
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audit-oriented working paper                          (审计)业务类工作底稿 XAD3Z?  
authorisation                                     授权 i0Pn Z J  
authorisation of transaction                       交易的授权 U{#xW  
availability                                         可获得性 b X,Siz:F  
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balance                                      余额；差额；平衡 (B#( Z=  
balance sheet                                    资产负债表 u-><}OVf~  
bank                                                 银行 Ci\? ^  
bank account                                    银行账户，银行户头 .Ff_s  
bank statement                                 银行对账单 DeQDH5X"  
barter transaction                              易货交易，以物换物交易 Tov&68A~e  
basis of audit                                    审计依据 <DmTj$  
basis of preparation                                (会计报表的)编制基础 +/cg w,  
book of account                               账目，账簿 YoSQN
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borrowing                                         借款，贷款，借债 b! tludb  
branch                                              分支，分支机构，分店 8pe0$r`b  
brought forward                                (账户余额等的)承上年，承上期，承上页 ^gg!Me
 
budget                                              预算 z`#_F}v,m/  
building                                      建筑物；大楼 rc{o?U'^-  
business conditions                                  业务情况，经营情况 +/N1_  
business licence                               (企业等的)营业执照 0m=(W^c  
business relation                                业务关系 3,$iGe  
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