[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 G -xW&wC-  
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审计词汇英汉对照 P;{f+I|`  
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ability to continue as a going concern               持续经营能力 w>J|416  
acceptability                                     可接受性，可接受程度 &V:iy  
acceptable level of detection risk                     检查风险的可接受水平 .e~17}Ka}  
acceptance of engagement                       接受委托 ^,qi`Tk  
accepting the engagement for the first time              首次接受委托 N\BB8<F  
access to asset                                         对资产的接触 <x *.M"6?  
according to                                     根据，依据，依照 'WUd7  
account balance                                账户余额 ~A(fn
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account for                                       对……进行会计处理，核算；解释 5L'X3g  
accounting                                        会计，会计学 S2'./!3yv  
accounting advisory serve                        会计咨询服务 qlNK }  
accounting firm                                 会计师事务所 QJ\ o"c  
accounting information                      会计信息，会计资料 -J[*fv@  
accounting period                             会计期间 F
I DV5Y/f  
accounting policies                                   会计政策 gDa}8!+i  
accounting professional bodies                 会计职业组织，会计职业团体 jTH,GF  
accounting records                                   会计记录 9{]U6A*K0w  
accounting responsibility                           会计责任 ]nY,%XE  
accounting service                             会计服务 }4b 4<Sm_h  
accounting standards                                会计准则 \] 1qAF
B5  
Accounting Standards for Business Enterprises       企业会计准则 tN&4t xB  
accounting system                             会计系统 w9Bbvr6  
accounting treatment                                会计处理 UJ* D  
accuracy                                    准确性，精确性 Btp 9v<"  
additional audit procedures                      追加审计程序 Nr8#/H2f  
addressee                                         收件人，收信人 y@Z@ eK3  
Administration of State-owned Assets  (the～)     国有资产管理局 50q(8F-N  
administrative laws and regulations                 行政法规 i=j
wk_y
 
adverse impact                                 不利影响，负面影响 Fuq ;4UcbL  
adverse opinion                                反对意见 )O*\}6:S  
advisory group                                  咨询组，顾问组 F9IrbLS9c  
agency fee                                        代理费，代理费用 DybuLB$f  
aggregate                                          总计，合计为…… "
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alternation of document and record                 变造文件和记录 x]{
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alternative audit procedures                      替代审计程序，备选审计程序 Y@B0.5U2  
amend                                              修改，修订 8w/$!9[  
amortisation                                      摊销 '_oWpz pe  
analytical capacity                             分析能力 ova4  
analytical procedures                               分析性程序 lLhvpvT  
annual financial statements                        年度会计报表，年度财务报表 G'<:O(Imu  
appendix                                          附录，附表 d5jZ?
  
applicable                                         适用的 lidVe]>  
applicable laws and regulations                 适用的法规 r)<c ~\0 7  
application systems                                  应用系统 hNU$a?eVpR  
apply consistently                              一贯地执行，一贯地实施 F^4mO|  
appropriate                                       适当的，合适的； (-S\%,hO  
征用，挪用 +q*WY*gX  
appropriate authorization                          适当的授权 vo(riHH  
appropriateness of audit evidence                    审计证据的适当性 =)b!M^=X-a  
approval                                    批准，核准 !U::kr=t  
assertion                                    (会计报表上的)认定；确认 '_ZiZ4O  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 +%Z#!1u  
asset                                                 资产，财产 NW]zMU{c  
asset restructuring                             资产重组 UA4="/  
assignment of duties                                 职责的划分 At<D36,^"  
assistant                                     助理，助理人员 ~cr##Ff5  
associated company                                 联属公司，联营公司 ^k J>4  
association                                        联合，结合；协会，社团 2`dKnaF|  
assumption                                       假设，假定 fM/~k>wl  
at a given date                                         在某一特定时日 Q Uy7Q$W  
attestation                                         鉴证，公证 G]v BI=  
attestation service                             鉴证服务 ?kM2/a"{G  
audit adjustment                                审计调整 ^=Dz)95c  
audit areas                                        审计领域 Phq"A[4=O  
audit conclusion                                审计结论 f/PqkHF  
audit effectiveness                             审计效果 QJ\+u  
audit efficiency                                  审计效率 H~$* R7~  
audit engagement letter                      审计业务约定书 <>v=jH|L  
audit evidence                                          审计证据 d HN"pNNs  
audit fee                                    审计费 3s\}|LqX#  
audit files                                          审计档案 LA]UIM@  
audit findings                                     审计中发现的事项 - #Bk  
audit implementation stage                        审计实施阶段 [_HY6gr  
audit mark                                        审计标识 H|)F-aL[  
audit materiality                                 审计重要性 L}=DC =E  
audit method                                     审计方法 N&yr?b'!-*  
audit objective                                         审计目标，审计目的 &K*Kr=9
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audit of financial statements                      会计报表审计，财务报表审计 1'B&e)  
audit opinion                                     审计意见 XjXz#0nR  
audit period                                      被审计期间，被审计年度 7!F -.kG  
audit plan                                          审计计划 J ?0 P{{  
audit planning                                    编制审计计划，制定审计计划，审计计划 "T@9#7Obu  
audit planning stage                                  审计计划阶段 :u]QEZ@@  
audit procedure                                审计程序 4iDqd  
audit programme                               审计程序表，具体审计计划 ~2;\)/E\  
audit report                                       审计报告 'iWDYZ?  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 FLo`EE":O(  
audit report with a qualified opinion                 有保留意见的审计报告 4_P6P  
audit report with an adverse opinion                否定意见的审计报告 5<XWbGW  
audit report with dual dates                      双重日期审计报告 0Ke2%+yqJ  
audit reporting stage                                 审计报告阶段 {TXfi'\  
audit responsibility                                   审计责任 ,!H`@K
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audit results                                      审计结果 Q7#t#XM  
audit risk                                          审计风险 %p:Z(zU  
audit sampling                                          审计抽样 Ot+Z}Z-  
audit sampling techniques                         审计抽样方法，审计抽样技术 "+M0lGTB  
audit strategies                                  审计策略 EQtYb"_  
audit summary                                         审计总结，审计小结 ?bAv{1dvT=  
audit team                                         审计小组 .?`8B9w  
audit test                                    审计测试 3#?53s  
audit trail                                          审计轨迹 KV)if'  
audit work                                        审计工作 cd|/4L6  
audit working paper                                 审计工作底稿 U7''; w  
audited financial statement                        审计会计报表，已审计财务报表 |It&1fz}  
Auditing Guidelines (the～)                      审计规范指南 Ft^X[5G4L  
auditing standards                             审计准则 v|
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audit-oriented working paper                          (审计)业务类工作底稿 O\SH;y,N  
authorisation                                     授权 4,08`5{  
authorisation of transaction                       交易的授权 1N[9\Yi  
availability                                         可获得性 &5[B\yv  
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balance                                      余额；差额；平衡 iR"6VO  
balance sheet                                    资产负债表 nDS\2  
bank                                                 银行 QHxo f 7  
bank account                                    银行账户，银行户头 Y2IMHNtH  
bank statement                                 银行对账单 d}y ")q|F  
barter transaction                              易货交易，以物换物交易 o%!s/Z1  
basis of audit                                    审计依据 b<%c ]z  
basis of preparation                                (会计报表的)编制基础 i&%m^p
 
book of account                               账目，账簿 _pmo 6O  
borrowing                                         借款，贷款，借债 R.?PD$;_M  
branch                                              分支，分支机构，分店 c^rWS&)P  
brought forward                                (账户余额等的)承上年，承上期，承上页 4jc?9(y
%  
budget                                              预算 {+]tx4 6$  
building                                      建筑物；大楼 j#U,zsv:  
business conditions                                  业务情况，经营情况 &2Ef:RZF  
business licence                               (企业等的)营业执照 9 p,O>I  
business relation                                业务关系 @?jtB  
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