[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 GW%!?mJ  
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审计词汇英汉对照 $d&7q5[  
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ability to continue as a going concern               持续经营能力 XZ3M~cDq  
acceptability                                     可接受性，可接受程度 )]m4FC:  
acceptable level of detection risk                     检查风险的可接受水平 L%pAEoSG  
acceptance of engagement                       接受委托 Z hCjY  
accepting the engagement for the first time              首次接受委托 ZOx;]D"s  
access to asset                                         对资产的接触 6QPT  
according to                                     根据，依据，依照 C?6q]k]r  
account balance                                账户余额 X[?E{[@Z  
account for                                       对……进行会计处理，核算；解释 =Fq{#sC>  
accounting                                        会计，会计学 x'%vL",%  
accounting advisory serve                        会计咨询服务 piIG
SC  
accounting firm                                 会计师事务所 \oP  
accounting information                      会计信息，会计资料 yV&]i-ey  
accounting period                             会计期间 I6S>*V  
accounting policies                                   会计政策 ?~]mO v>  
accounting professional bodies                 会计职业组织，会计职业团体 iA'p!l|P  
accounting records                                   会计记录 a"k,x-EL(  
accounting responsibility                           会计责任 YC*`n3D|'  
accounting service                             会计服务 Jr>Nc}!U  
accounting standards                                会计准则 _~*ba+
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Accounting Standards for Business Enterprises       企业会计准则 V@1,((,l  
accounting system                             会计系统 90H/Txq  
accounting treatment                                会计处理 =Prz|
 
accuracy                                    准确性，精确性 :`4L V  
additional audit procedures                      追加审计程序 S@4bpnhK  
addressee                                         收件人，收信人 |m$]I4Jr  
Administration of State-owned Assets  (the～)     国有资产管理局 'sk M$jr  
administrative laws and regulations                 行政法规 ItAC
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adverse impact                                 不利影响，负面影响 x LK,Je  
adverse opinion                                反对意见 B5;94YIN  
advisory group                                  咨询组，顾问组 Prv=f@  
agency fee                                        代理费，代理费用 %r:4'$E7|  
aggregate                                          总计，合计为…… A=*6|1w;  
alternation of document and record                 变造文件和记录 Ka"1gbJ|  
alternative audit procedures                      替代审计程序，备选审计程序 +]Z*_?j9{  
amend                                              修改，修订 *kJa$3*r  
amortisation                                      摊销 Imo?)dYK  
analytical capacity                             分析能力 FGpV ]p  
analytical procedures                               分析性程序 |%(qaPA1  
annual financial statements                        年度会计报表，年度财务报表 x\G<R; Q  
appendix                                          附录，附表 )LBbA  
applicable                                         适用的 4%u\dTg/B  
applicable laws and regulations                 适用的法规 gLbTZM4i  
application systems                                  应用系统 F@ZB6~T~.  
apply consistently                              一贯地执行，一贯地实施 1flBA,6L  
appropriate                                       适当的，合适的； ,awkL :  
征用，挪用 UXHtmi|_:  
appropriate authorization                          适当的授权 9*CRMkPrd  
appropriateness of audit evidence                    审计证据的适当性 8BnsYy)j  
approval                                    批准，核准  O%Qz6R  
assertion                                    (会计报表上的)认定；确认 +#@2,  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 \F7NuG:m,  
asset                                                 资产，财产 :~,V+2e  
asset restructuring                             资产重组 id/y_ekfP  
assignment of duties                                 职责的划分 :,'.b|Tl.b  
assistant                                     助理，助理人员 !nF. whq  
associated company                                 联属公司，联营公司 9;A9Q9Yr  
association                                        联合，结合；协会，社团 D:N\K/p  
assumption                                       假设，假定 SFqq(K2u  
at a given date                                         在某一特定时日 Js9 EsN%  
attestation                                         鉴证，公证 >V&GL{  
attestation service                             鉴证服务 2(Nf$?U@0  
audit adjustment                                审计调整 u4[rA2Bf8E  
audit areas                                        审计领域 3X1 U  
audit conclusion                                审计结论 /8lmNA  
audit effectiveness                             审计效果 <I2~>x5db  
audit efficiency                                  审计效率 nA+gqY6 6|  
audit engagement letter                      审计业务约定书 F=;nWQ&  
audit evidence                                          审计证据 b.xG'  
audit fee                                    审计费 s>ZlW:jY  
audit files                                          审计档案 =>xyJ->R  
audit findings                                     审计中发现的事项 Qgl5Jr.  
audit implementation stage                        审计实施阶段 ESkhC
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audit mark                                        审计标识 1_ )Y{3L  
audit materiality                                 审计重要性 R!:F
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audit method                                     审计方法 j<A;
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audit objective                                         审计目标，审计目的 4/&.N]  
audit of financial statements                      会计报表审计，财务报表审计 H$xU OqL  
audit opinion                                     审计意见 -L2%,.E>4  
audit period                                      被审计期间，被审计年度 gyv@_}Y3  
audit plan                                          审计计划 U{3Pk0rZ  
audit planning                                    编制审计计划，制定审计计划，审计计划 sfCU"O2G  
audit planning stage                                  审计计划阶段 ^ }|$_  
audit procedure                                审计程序 rmhL|! Y  
audit programme                               审计程序表，具体审计计划 W0# VDe]>  
audit report                                       审计报告 =o4McV}  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ODPWFdRar  
audit report with a qualified opinion                 有保留意见的审计报告 D(Q=EdlO  
audit report with an adverse opinion                否定意见的审计报告 (KphAA8  
audit report with dual dates                      双重日期审计报告 5Yx 7Q:D  
audit reporting stage                                 审计报告阶段 F2$?[1^f  
audit responsibility                                   审计责任 v <E#`4{  
audit results                                      审计结果 W
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audit risk                                          审计风险 bm(.(0MI  
audit sampling                                          审计抽样 xGK"`\V  
audit sampling techniques                         审计抽样方法，审计抽样技术 w?M` gl8r  
audit strategies                                  审计策略 h.aXW]]}(P  
audit summary                                         审计总结，审计小结 ]hY4 MS  
audit team                                         审计小组 ajD/)9S
 
audit test                                    审计测试 #!]~E@;E  
audit trail                                          审计轨迹 3}i(i0+  
audit work                                        审计工作 f,8PPJ:,  
audit working paper                                 审计工作底稿 B..> *Xb  
audited financial statement                        审计会计报表，已审计财务报表 "'U]4Z%q!  
Auditing Guidelines (the～)                      审计规范指南 HJOoCf  
auditing standards                             审计准则 Kl*/{&,P  
audit-oriented working paper                          (审计)业务类工作底稿 `FIS2sl/  
authorisation                                     授权 jN sM&s,  
authorisation of transaction                       交易的授权 {o8K&XU#&t  
availability                                         可获得性 7u[$  
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balance                                      余额；差额；平衡 c4FU@^Vv  
balance sheet                                    资产负债表 o1rH@D6/-  
bank                                                 银行 =tqChw   
bank account                                    银行账户，银行户头 4Kn)5>  
bank statement                                 银行对账单 3>G"&T{  
barter transaction                              易货交易，以物换物交易 QQX7p!~E  
basis of audit                                    审计依据 a O(&<  
basis of preparation                                (会计报表的)编制基础 L7$1rO<  
book of account                               账目，账簿 Hr;\}  
borrowing                                         借款，贷款，借债 -!:h]
 
branch                                              分支，分支机构，分店 ^a;412  
brought forward                                (账户余额等的)承上年，承上期，承上页 4d $T 6b  
budget                                              预算 n,%/cUl  
building                                      建筑物；大楼 rJc=&'{&)N  
business conditions                                  业务情况，经营情况 *&rV}vVP^  
business licence                               (企业等的)营业执照 #:}mi;{  
business relation                                业务关系 Y j*Y*LB~  
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