[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 Ow,b^|  
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审计词汇英汉对照 +=)+'q]S  
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ability to continue as a going concern               持续经营能力 .=; ;  
acceptability                                     可接受性，可接受程度 !;'=iNOYR  
acceptable level of detection risk                     检查风险的可接受水平 N'=gep0
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acceptance of engagement                       接受委托 $ocdI
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accepting the engagement for the first time              首次接受委托 G3
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access to asset                                         对资产的接触 X@F
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according to                                     根据，依据，依照 Ax}JLPz5'  
account balance                                账户余额 FpU>^'2]  
account for                                       对……进行会计处理，核算；解释 7{Wny&[0  
accounting                                        会计，会计学 ],].zlN  
accounting advisory serve                        会计咨询服务 _o~nr]zx  
accounting firm                                 会计师事务所 ?aMOZn?  
accounting information                      会计信息，会计资料 lu/ (4ED  
accounting period                             会计期间 sDV Q#}a  
accounting policies                                   会计政策 ,
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accounting professional bodies                 会计职业组织，会计职业团体 /qw.p#  
accounting records                                   会计记录 #`s"WnP9'!  
accounting responsibility                           会计责任 \73ch  
accounting service                             会计服务 Ek}A
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accounting standards                                会计准则 e96k{C`j0  
Accounting Standards for Business Enterprises       企业会计准则 Rf1x`wml  
accounting system                             会计系统 kG*~|ma  
accounting treatment                                会计处理 2J;g{ 95z  
accuracy                                    准确性，精确性 =g
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additional audit procedures                      追加审计程序 QmIBaMI#  
addressee                                         收件人，收信人 /a o5FL  
Administration of State-owned Assets  (the～)     国有资产管理局 :BTq!>s  
administrative laws and regulations                 行政法规 a[TMDU;(/4  
adverse impact                                 不利影响，负面影响 4KrL{Z+}  
adverse opinion                                反对意见 yV(\R
 
advisory group                                  咨询组，顾问组 ehY5!D1Q  
agency fee                                        代理费，代理费用 vfo~27T{(  
aggregate                                          总计，合计为…… {l>hMxij  
alternation of document and record                 变造文件和记录 8~gLqh8^V  
alternative audit procedures                      替代审计程序，备选审计程序 A5w6]:f2  
amend                                              修改，修订 ,Y48[_ymm  
amortisation                                      摊销 Y nZiTe@  
analytical capacity                             分析能力 J$v?T$LVw  
analytical procedures                               分析性程序 H>@+om  
annual financial statements                        年度会计报表，年度财务报表 |^H5^k "Bv  
appendix                                          附录，附表 g=o4Q< #^y  
applicable                                         适用的 pD+k*  
applicable laws and regulations                 适用的法规 Q NVa?'0"Y  
application systems                                  应用系统 Sa5G.^
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apply consistently                              一贯地执行，一贯地实施 @\I#^X5lv  
appropriate                                       适当的，合适的； FxtI"g\0  
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appropriate authorization                          适当的授权 X[TR3[1}  
appropriateness of audit evidence                    审计证据的适当性 FC"8#*x  
approval                                    批准，核准 7=, ;h  
assertion                                    (会计报表上的)认定；确认 &jr3B;g!C  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Z EO WO  
asset                                                 资产，财产 ^sg,\zD 'X  
asset restructuring                             资产重组 sn>~O4"  
assignment of duties                                 职责的划分 Mb7I[
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assistant                                     助理，助理人员 {FTqu.  
associated company                                 联属公司，联营公司 \D&KC,i5f  
association                                        联合，结合；协会，社团 B?o7e<l[  
assumption                                       假设，假定 q"_QQ ~  
at a given date                                         在某一特定时日 61 ~upQaR  
attestation                                         鉴证，公证 n{SJ_S#a.a  
attestation service                             鉴证服务 vVcob}ZH  
audit adjustment                                审计调整 5 rUdv}.  
audit areas                                        审计领域 ~<x:q6  
audit conclusion                                审计结论 da~],MN  
audit effectiveness                             审计效果 u a `
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audit efficiency                                  审计效率 7T'B6`-Ox  
audit engagement letter                      审计业务约定书 *4_Bd=5(U  
audit evidence                                          审计证据 /|#fejPh  
audit fee                                    审计费 /|&*QLy  
audit files                                          审计档案 .Xhr
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audit findings                                     审计中发现的事项 /vb`H>P  
audit implementation stage                        审计实施阶段 G9@0@2aY8  
audit mark                                        审计标识 vSLtFMq^(  
audit materiality                                 审计重要性 pcI uN  
audit method                                     审计方法 e<q?e}>?  
audit objective                                         审计目标，审计目的 VOh4#%Vj  
audit of financial statements                      会计报表审计，财务报表审计 5i{j' {_(8  
audit opinion                                     审计意见
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audit period                                      被审计期间，被审计年度 _n\GNUA  
audit plan                                          审计计划 ?@ $r   
audit planning                                    编制审计计划，制定审计计划，审计计划 8SS|a  
audit planning stage                                  审计计划阶段 ##4HYQ%E  
audit procedure                                审计程序 m9}P9?  
audit programme                               审计程序表，具体审计计划 @!d{bQd,  
audit report                                       审计报告 eGbG
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 |IUWF%~^$+  
audit report with a qualified opinion                 有保留意见的审计报告 Pd]|:W< E  
audit report with an adverse opinion                否定意见的审计报告 n@[O|?S  
audit report with dual dates                      双重日期审计报告 ?#Q #u|~  
audit reporting stage                                 审计报告阶段 mUx+Y]Ep  
audit responsibility                                   审计责任 _2 osV[e  
audit results                                      审计结果 u,Kly<0j  
audit risk                                          审计风险 `n?DU;,  
audit sampling                                          审计抽样 1 I",L&S1  
audit sampling techniques                         审计抽样方法，审计抽样技术 L\z~uo3:  
audit strategies                                  审计策略 Hg (Gl  
audit summary                                         审计总结，审计小结 ^D-/`d  
audit team                                         审计小组 (0kK_k'T  
audit test                                    审计测试 6/dI6C!  
audit trail                                          审计轨迹 DkAAV9*  
audit work                                        审计工作 @49S`  
audit working paper                                 审计工作底稿 X +]G-  
audited financial statement                        审计会计报表，已审计财务报表 i8HTzv"J  
Auditing Guidelines (the～)                      审计规范指南 0}dpK $.  
auditing standards                             审计准则 P J[`|  
audit-oriented working paper                          (审计)业务类工作底稿 Z># i**  
authorisation                                     授权 LvYB7<zk>  
authorisation of transaction                       交易的授权 Fh9h,' V"  
availability                                         可获得性 0%I=d  
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balance                                      余额；差额；平衡 F`]2O:[  
balance sheet                                    资产负债表 `&6dnSC},P  
bank                                                 银行 .y:U&Rw4  
bank account                                    银行账户，银行户头 x`)&J B  
bank statement                                 银行对账单 "|KP'<8%  
barter transaction                              易货交易，以物换物交易 i,9)\1R  
basis of audit                                    审计依据 `%WU8Yv  
basis of preparation                                (会计报表的)编制基础 W-lN>]5}m  
book of account                               账目，账簿 @cB$iP=Z4  
borrowing                                         借款，贷款，借债 fXQNHZ|4  
branch                                              分支，分支机构，分店 >`ZyG5  
brought forward                                (账户余额等的)承上年，承上期，承上页 &W6^sj*k5U  
budget                                              预算 <0q;NrvUb  
building                                      建筑物；大楼 C8i^P}y  
business conditions                                  业务情况，经营情况 "wh ,Ue  
business licence                               (企业等的)营业执照 Al
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business relation                                业务关系 [Hh9a;.*}h  
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