[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 8 (^2  
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审计词汇英汉对照 Dlj=$25  
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ability to continue as a going concern               持续经营能力 \S7 OC   
acceptability                                     可接受性，可接受程度 _z4rx  
acceptable level of detection risk                     检查风险的可接受水平 uW nS<O  
acceptance of engagement                       接受委托 cHsJQU*K6  
accepting the engagement for the first time              首次接受委托 Z `\7B e  
access to asset                                         对资产的接触 {t/!a0\HS  
according to                                     根据，依据，依照 g41 Lh3dj  
account balance                                账户余额 1yB;"q&Xd  
account for                                       对……进行会计处理，核算；解释 [!R%yD;  
accounting                                        会计，会计学 b"FsT  
accounting advisory serve                        会计咨询服务 <uTsXv  
accounting firm                                 会计师事务所 Mqh~5NM  
accounting information                      会计信息，会计资料 .hJ8K#r  
accounting period                             会计期间 _Mt:^H}Sy  
accounting policies                                   会计政策 h5F'eur  
accounting professional bodies                 会计职业组织，会计职业团体 *VlYl"  
accounting records                                   会计记录 e4)gF*  
accounting responsibility                           会计责任 w|nVK9.  
accounting service                             会计服务 @J<B^_+Se  
accounting standards                                会计准则 Na~_=3+a  
Accounting Standards for Business Enterprises       企业会计准则 fA,+qs  
accounting system                             会计系统 FY|x<-f  
accounting treatment                                会计处理 oM7^h3R  
accuracy                                    准确性，精确性 G>RYQ{O  
additional audit procedures                      追加审计程序 #P9VX5Tg  
addressee                                         收件人，收信人 I(<G;ft<}  
Administration of State-owned Assets  (the～)     国有资产管理局 b/K&8C,c  
administrative laws and regulations                 行政法规 \~)573'  
adverse impact                                 不利影响，负面影响 &vF"I'V  
adverse opinion                                反对意见 I@S<D"af  
advisory group                                  咨询组，顾问组 8S02 3  
agency fee                                        代理费，代理费用 ?@#}%<yEq  
aggregate                                          总计，合计为…… 654%X(:q  
alternation of document and record                 变造文件和记录 ppnj.tLz;r  
alternative audit procedures                      替代审计程序，备选审计程序 |wb7`6g  
amend                                              修改，修订 JZXc
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amortisation                                      摊销 :> q?s  
analytical capacity                             分析能力 G2^DukK.  
analytical procedures                               分析性程序 nDOIE)#  
annual financial statements                        年度会计报表，年度财务报表 ~Op1NE  
appendix                                          附录，附表 r#Fu<so,  
applicable                                         适用的 a 2rv4d=  
applicable laws and regulations                 适用的法规 _N:h&uw  
application systems                                  应用系统 ^]DWrmy  
apply consistently                              一贯地执行，一贯地实施 |K_B{v .  
appropriate                                       适当的，合适的；  K?tk&0  
征用，挪用 $KKaA{0-  
appropriate authorization                          适当的授权 4AM*KI  
appropriateness of audit evidence                    审计证据的适当性 Ji!-G4.n"  
approval                                    批准，核准 c~'kW`sNV  
assertion                                    (会计报表上的)认定；确认 xKr,XZu  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Ww(_EW  
asset                                                 资产，财产 `@eH4}L*  
asset restructuring                             资产重组 !:t9{z{Ixg  
assignment of duties                                 职责的划分 b tu:@s8ci  
assistant                                     助理，助理人员 X2uX+}h*tA  
associated company                                 联属公司，联营公司 yn#h$o<  
association                                        联合，结合；协会，社团 7asq]Y}<  
assumption                                       假设，假定 :z\f.+MI  
at a given date                                         在某一特定时日 K(d!0S  
attestation                                         鉴证，公证 tAA7  
attestation service                             鉴证服务 RrHnDO'  
audit adjustment                                审计调整 g= C<E2'i*  
audit areas                                        审计领域 % 8L<KJd  
audit conclusion                                审计结论 =vc5,  
audit effectiveness                             审计效果 6b/b}vl  
audit efficiency                                  审计效率 eC$v0Gtq  
audit engagement letter                      审计业务约定书 Du>HF;Fv  
audit evidence                                          审计证据 RF)B4D-W  
audit fee                                    审计费 #I?iR3u  
audit files                                          审计档案 2f!oA~| 2  
audit findings                                     审计中发现的事项 JLu0;XVK  
audit implementation stage                        审计实施阶段 cWc)sb  
audit mark                                        审计标识 T,uIA]  
audit materiality                                 审计重要性  /Xz4q!Ul  
audit method                                     审计方法 m=MT`-:  
audit objective                                         审计目标，审计目的 pNlisS  
audit of financial statements                      会计报表审计，财务报表审计 )!d1<p3  
audit opinion                                     审计意见 doc  
audit period                                      被审计期间，被审计年度 w4'K2 7  
audit plan                                          审计计划 ?X'* p<`  
audit planning                                    编制审计计划，制定审计计划，审计计划 5gD)2Q6  
audit planning stage                                  审计计划阶段 ^I{]Um:  
audit procedure                                审计程序 AE&n^vdQW  
audit programme                               审计程序表，具体审计计划 wP/9z(US  
audit report                                       审计报告  W6O.E  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 1J"9r7\  
audit report with a qualified opinion                 有保留意见的审计报告 %20-^&zZ  
audit report with an adverse opinion                否定意见的审计报告 `5-#M/J  
audit report with dual dates                      双重日期审计报告 y.:-  
audit reporting stage                                 审计报告阶段 ?Q)Z..7  
audit responsibility                                   审计责任 HiG/(<bs9O  
audit results                                      审计结果 %h"< IA S.  
audit risk                                          审计风险 n ;5?^Un%  
audit sampling                                          审计抽样 j#,M@CE  
audit sampling techniques                         审计抽样方法，审计抽样技术 ? SP7v Q/  
audit strategies                                  审计策略 {,FeNf46  
audit summary                                         审计总结，审计小结 [T]qm7 ?  
audit team                                         审计小组 _ -\s[p5  
audit test                                    审计测试 AtlR!IEUb  
audit trail                                          审计轨迹 Ro]IE|Fv  
audit work                                        审计工作 5v
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audit working paper                                 审计工作底稿 8MeXVhM
 
audited financial statement                        审计会计报表，已审计财务报表 %_MR.J+m2  
Auditing Guidelines (the～)                      审计规范指南 /JeqoM"x  
auditing standards                             审计准则 R0mT/h2  
audit-oriented working paper                          (审计)业务类工作底稿 a<'$`z|s  
authorisation                                     授权 ,?<h] !aQ  
authorisation of transaction                       交易的授权 `U_>{p&x  
availability                                         可获得性 s6 6XdM  
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balance                                      余额；差额；平衡 e K1m(E.=  
balance sheet                                    资产负债表 K

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bank                                                 银行 0a6@HwO  
bank account                                    银行账户，银行户头 ~|{)h^]@  
bank statement                                 银行对账单 /v)!m&6]>  
barter transaction                              易货交易，以物换物交易 t c<M]4-  
basis of audit                                    审计依据 'eDgeWt/CQ  
basis of preparation                                (会计报表的)编制基础 bC>>^?U1m  
book of account                               账目，账簿 @\`G & VB  
borrowing                                         借款，贷款，借债 ,35:Srf|  
branch                                              分支，分支机构，分店 qm8n7Z/  
brought forward                                (账户余额等的)承上年，承上期，承上页 >?W;>EU
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budget                                              预算 d)1sP0Z_@  
building                                      建筑物；大楼 wu!_BCIy  
business conditions                                  业务情况，经营情况 H.8CwsfP  
business licence                               (企业等的)营业执照 q\t>D _lU  
business relation                                业务关系 ws2j:B  
&iiK ZZ`_o  

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