[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 ]k'^yc{5  
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审计词汇英汉对照 [P6m8%Y|s  
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ability to continue as a going concern               持续经营能力 lQBEq"7$  
acceptability                                     可接受性，可接受程度 '#=0q  
acceptable level of detection risk                     检查风险的可接受水平 43]y]/d
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acceptance of engagement                       接受委托 (w:,iw#  
accepting the engagement for the first time              首次接受委托 k>7bPR5Mw  
access to asset                                         对资产的接触 -/V(Z+dj  
according to                                     根据，依据，依照 (m6V)y  
account balance                                账户余额 x/wgD'?  
account for                                       对……进行会计处理，核算；解释 xVgm 9s$"c  
accounting                                        会计，会计学 iJZNSRQJ}r  
accounting advisory serve                        会计咨询服务 Ow.DBL)x'>  
accounting firm                                 会计师事务所 cpALs1j:  
accounting information                      会计信息，会计资料 {+nf&5E 6  
accounting period                             会计期间 *8po0s  
accounting policies                                   会计政策 5[4nFa}R:5  
accounting professional bodies                 会计职业组织，会计职业团体 LAH">E  
accounting records                                   会计记录 :`Ut.E~.  
accounting responsibility                           会计责任 )RT?/NW  
accounting service                             会计服务 u&^KrOM@#  
accounting standards                                会计准则 RV);^, b  
Accounting Standards for Business Enterprises       企业会计准则 aKWxLe  
accounting system                             会计系统 C#^y{q  
accounting treatment                                会计处理 i q oXku  
accuracy                                    准确性，精确性 "|[9 Q?  
additional audit procedures                      追加审计程序 .a7RGT3]m  
addressee                                         收件人，收信人 miu?X!  
Administration of State-owned Assets  (the～)     国有资产管理局 `-OzjbM  
administrative laws and regulations                 行政法规 N5,LHO  
adverse impact                                 不利影响，负面影响 T&+3Xi:  
adverse opinion                                反对意见 +L`}(yLJ)9  
advisory group                                  咨询组，顾问组 *YL86R+U  
agency fee                                        代理费，代理费用 lWtfcU?S[  
aggregate                                          总计，合计为…… p6K
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alternation of document and record                 变造文件和记录 elQjPvb  
alternative audit procedures                      替代审计程序，备选审计程序 6h2keyod  
amend                                              修改，修订 J"LLj*,0"  
amortisation                                      摊销 RL/y7M1j  
analytical capacity                             分析能力 Y0T:%  
analytical procedures                               分析性程序 MP)Prl>  
annual financial statements                        年度会计报表，年度财务报表 x,.=VB  
appendix                                          附录，附表 #v<`|_  
applicable                                         适用的 pGjwI3_K  
applicable laws and regulations                 适用的法规 X%j`rQk`  
application systems                                  应用系统 }7(+#ISK6  
apply consistently                              一贯地执行，一贯地实施 !'p <Kh[i  
appropriate                                       适当的，合适的； t!*[nfR  
征用，挪用 I;%1xdPt  
appropriate authorization                          适当的授权 mL
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appropriateness of audit evidence                    审计证据的适当性 rDhQ3iCqo  
approval                                    批准，核准 z!O;s ep?/  
assertion                                    (会计报表上的)认定；确认 pu]U_Ll@
 
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 /51$o\4S  
asset                                                 资产，财产 E+qLj|IU  
asset restructuring                             资产重组 6PYt>r&TO  
assignment of duties                                 职责的划分 j1%8r*Jj  
assistant                                     助理，助理人员 7@%qm|i>w  
associated company                                 联属公司，联营公司 n qO*z<  
association                                        联合，结合；协会，社团 5X=1a*2']  
assumption                                       假设，假定 ix2i.wdD  
at a given date                                         在某一特定时日 ;!A8A4~nu  
attestation                                         鉴证，公证 -^2p@^  
attestation service                             鉴证服务 $"W[e"Q  
audit adjustment                                审计调整 <)wLxWalF  
audit areas                                        审计领域 `G1"&q,i  
audit conclusion                                审计结论 ?'+]d;UO&  
audit effectiveness                             审计效果 R/Bjc}J'  
audit efficiency                                  审计效率 z$R&u=J  
audit engagement letter                      审计业务约定书 j8p<HE51  
audit evidence                                          审计证据 T` h%=u|D  
audit fee                                    审计费 z+7V}a
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audit files                                          审计档案 $<nRW*d  
audit findings                                     审计中发现的事项 r9WR1&T)  
audit implementation stage                        审计实施阶段 5=I({=/>  
audit mark                                        审计标识 #p>&|
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audit materiality                                 审计重要性 t jwf;g}$  
audit method                                     审计方法 x-k-Pd  
audit objective                                         审计目标，审计目的 RU7+$Z0K  
audit of financial statements                      会计报表审计，财务报表审计 gfj_]  
audit opinion                                     审计意见 iL);bv W  
audit period                                      被审计期间，被审计年度 [mu8V+8@d4  
audit plan                                          审计计划 SNO
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audit planning                                    编制审计计划，制定审计计划，审计计划 O}zHkcL  
audit planning stage                                  审计计划阶段 j0}wv
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audit procedure                                审计程序 5?SE?VC=t  
audit programme                               审计程序表，具体审计计划 ?V8F gd  
audit report                                       审计报告 UX63
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 ^UJIDg7zS  
audit report with a qualified opinion                 有保留意见的审计报告 W,6q1  
audit report with an adverse opinion                否定意见的审计报告 Rf8Obk<  
audit report with dual dates                      双重日期审计报告 dxAGO(  
audit reporting stage                                 审计报告阶段 7;q0'_G  
audit responsibility                                   审计责任 s(3u\#P  
audit results                                      审计结果 :JG5)H}j+  
audit risk                                          审计风险 ejZ-A?f-K  
audit sampling                                          审计抽样 S1Y,5,}  
audit sampling techniques                         审计抽样方法，审计抽样技术 <Hr<QiAK  
audit strategies                                  审计策略 @[9  
audit summary                                         审计总结，审计小结 j!i*&  
audit team                                         审计小组 yZ,pH1  
audit test                                    审计测试 S8dfe~|7:  
audit trail                                          审计轨迹 .8^mA1fmX  
audit work                                        审计工作 A?#i{R  
audit working paper                                 审计工作底稿 4AJT)I.  
audited financial statement                        审计会计报表，已审计财务报表 OP=brLGu0  
Auditing Guidelines (the～)                      审计规范指南 S?JCi=  
auditing standards                             审计准则 E/oLE^yL  
audit-oriented working paper                          (审计)业务类工作底稿 #~-Xt!I  
authorisation                                     授权 WUie`p  
authorisation of transaction                       交易的授权 Y+Z+ Y)K
  
availability                                         可获得性 z3i`O La  
B ]rj~3du\  
balance                                      余额；差额；平衡 0vfMJzk  
balance sheet                                    资产负债表 |OF3O,5z  
bank                                                 银行 "rLm)$I  
bank account                                    银行账户，银行户头 6AJ`)8HX  
bank statement                                 银行对账单 *Ci&1Mu^Z  
barter transaction                              易货交易，以物换物交易 1
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basis of audit                                    审计依据 ^-PYP:*  
basis of preparation                                (会计报表的)编制基础 '6qH@r4Z<  
book of account                               账目，账簿 59D'*!l-  
borrowing                                         借款，贷款，借债 HN N
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branch                                              分支，分支机构，分店
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brought forward                                (账户余额等的)承上年，承上期，承上页 [>?|wQy>=  
budget                                              预算 
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building                                      建筑物；大楼 W?zj^y[w  
business conditions                                  业务情况，经营情况 Fz(
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business licence                               (企业等的)营业执照 ]I,&Bme  
business relation                                业务关系 J[?oV;O  
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