[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 *F2obpU  
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审计词汇英汉对照 4{*K%p
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ability to continue as a going concern               持续经营能力 .GL
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acceptability                                     可接受性，可接受程度 t4h5R  
acceptable level of detection risk                     检查风险的可接受水平 j @sd x)1+  
acceptance of engagement                       接受委托 IN)
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accepting the engagement for the first time              首次接受委托 kVZ>Dc2M  
access to asset                                         对资产的接触
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according to                                     根据，依据，依照 ^i#F+Q`1  
account balance                                账户余额 v-4eN1OS  
account for                                       对……进行会计处理，核算；解释 i5V ly'Q  
accounting                                        会计，会计学 PJ9JRG7j  
accounting advisory serve                        会计咨询服务 g7# _a6  
accounting firm                                 会计师事务所 '^}l|(  
accounting information                      会计信息，会计资料 Aln\:1MU  
accounting period                             会计期间 CQ6Z[hLWF  
accounting policies                                   会计政策 O zY&^:>  
accounting professional bodies                 会计职业组织，会计职业团体 ?5"~V^L3  
accounting records                                   会计记录 6d`6=D:  
accounting responsibility                           会计责任 )=ZWn,ZB  
accounting service                             会计服务 ]`]m41+w  
accounting standards                                会计准则 X 2T)]`@  
Accounting Standards for Business Enterprises       企业会计准则 '9H]SEw  
accounting system                             会计系统 rEz=\yY^j'  
accounting treatment                                会计处理 o=4d2V%m  
accuracy                                    准确性，精确性 h5.u W8  
additional audit procedures                      追加审计程序 N
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addressee                                         收件人，收信人 / k(0}g=\  
Administration of State-owned Assets  (the～)     国有资产管理局 a{,EX[~b  
administrative laws and regulations                 行政法规 G)iV  
adverse impact                                 不利影响，负面影响 <wc=SMmO  
adverse opinion                                反对意见 5k<qJ9  
advisory group                                  咨询组，顾问组 \"5%w *vl  
agency fee                                        代理费，代理费用 :W 8DgL>l  
aggregate                                          总计，合计为…… zr2%|YF  
alternation of document and record                 变造文件和记录 GYyP+7K4l[  
alternative audit procedures                      替代审计程序，备选审计程序 =AGsW  
amend                                              修改，修订 !~ "q$T>@  
amortisation                                      摊销 jW"C: {Ol;  
analytical capacity                             分析能力 qP*$wKY,  
analytical procedures                               分析性程序 5}E8Tl  
annual financial statements                        年度会计报表，年度财务报表 '
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appendix                                          附录，附表 pX*Oc6.0mu  
applicable                                         适用的 KKl8tI\u~  
applicable laws and regulations                 适用的法规 gfFP-J3cN  
application systems                                  应用系统 Skq%S`1%Q  
apply consistently                              一贯地执行，一贯地实施 {pm>F}Cwy  
appropriate                                       适当的，合适的； /DJyNf*  
征用，挪用 %v4/.4sR,;  
appropriate authorization                          适当的授权 ^1Y0JQ  
appropriateness of audit evidence                    审计证据的适当性 ^+E
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approval                                    批准，核准 ;HgV(d#X  
assertion                                    (会计报表上的)认定；确认 r[JgCj+$&  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 1j9.Q;9  
asset                                                 资产，财产 v.c2(w/P  
asset restructuring                             资产重组 iw
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assignment of duties                                 职责的划分 %7z  
assistant                                     助理，助理人员 "#qyX[\  
associated company                                 联属公司，联营公司 C$b$)uI;  
association                                        联合，结合；协会，社团 X-e)w  
assumption                                       假设，假定 Cj31'
 
at a given date                                         在某一特定时日 zl=RK  
attestation                                         鉴证，公证 [x'xbQLGd  
attestation service                             鉴证服务 9Psy
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audit adjustment                                审计调整 ;sS N  
audit areas                                        审计领域 S6`4&0'  
audit conclusion                                审计结论 eICk}gfun  
audit effectiveness                             审计效果 Jx[
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audit efficiency                                  审计效率 8m2-fuJz  
audit engagement letter                      审计业务约定书 Yq $(Ex  
audit evidence                                          审计证据 BOoLs(p  
audit fee                                    审计费 6&`.C/"2  
audit files                                          审计档案 '/Hx0]V  
audit findings                                     审计中发现的事项 8~u#?xs6  
audit implementation stage                        审计实施阶段 7eqax33f  
audit mark                                        审计标识 hmHm; l  
audit materiality                                 审计重要性 F9^
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audit method                                     审计方法 o>';-} E  
audit objective                                         审计目标，审计目的 k"LbB#Q  
audit of financial statements                      会计报表审计，财务报表审计 S=n,unn#t  
audit opinion                                     审计意见 `sAz1/N  
audit period                                      被审计期间，被审计年度 {]n5h#c 5*  
audit plan                                          审计计划 
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audit planning                                    编制审计计划，制定审计计划，审计计划 NgaX&m`  
audit planning stage                                  审计计划阶段 |nk&ir6  
audit procedure                                审计程序 I;S[Ft8
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audit programme                               审计程序表，具体审计计划 ^^qB=N[';  
audit report                                       审计报告 O\,n;oj  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ?PO~$dUc]  
audit report with a qualified opinion                 有保留意见的审计报告 Z}5;K"T/  
audit report with an adverse opinion                否定意见的审计报告 cP''  
audit report with dual dates                      双重日期审计报告 `i<;5s!rX  
audit reporting stage                                 审计报告阶段 ~ou*' w@  
audit responsibility                                   审计责任 35%'HFt_  
audit results                                      审计结果 HcXyU/>D  
audit risk                                          审计风险 82WXgB>  
audit sampling                                          审计抽样 =cs;avtL  
audit sampling techniques                         审计抽样方法，审计抽样技术 K{%}kUj>  
audit strategies                                  审计策略 ):  
audit summary                                         审计总结，审计小结 %K@D{)r_^  
audit team                                         审计小组 D0Oh,Fe#M\  
audit test                                    审计测试 cor? #  
audit trail                                          审计轨迹 vd c k  
audit work                                        审计工作 (Eq0 |
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audit working paper                                 审计工作底稿 &B1d+.+  
audited financial statement                        审计会计报表，已审计财务报表 6kK\nZ$o$  
Auditing Guidelines (the～)                      审计规范指南 Z$ {I4a  
auditing standards                             审计准则 )q&=x 2`  
audit-oriented working paper                          (审计)业务类工作底稿 OW<i"?0  
authorisation                                     授权 a)$"  
authorisation of transaction                       交易的授权 dq%7A=-  
availability                                         可获得性 ?"]fGp6y  
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balance                                      余额；差额；平衡 n_Px=s!1p@  
balance sheet                                    资产负债表 4\H:^U&  
bank                                                 银行 ({ads_l  
bank account                                    银行账户，银行户头 >:%i,K*AM  
bank statement                                 银行对账单 S0eD 2  
barter transaction                              易货交易，以物换物交易 Z"<aS&GH  
basis of audit                                    审计依据 ;aExEgTq  
basis of preparation                                (会计报表的)编制基础 DBANq\  
book of account                               账目，账簿 Wky=]C%  
borrowing                                         借款，贷款，借债 JhRXfIK>{  
branch                                              分支，分支机构，分店 m=b~Wf39  
brought forward                                (账户余额等的)承上年，承上期，承上页 !2s< v
 
budget                                              预算 ^} P|L  
building                                      建筑物；大楼 Fy3&Emu  
business conditions                                  业务情况，经营情况 b*S:wfw  
business licence                               (企业等的)营业执照 8`XT`H  
business relation                                业务关系 3/+ 9#  
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