[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 f)rq%N &  
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审计词汇英汉对照 HWAdhDZ  
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ability to continue as a going concern               持续经营能力 I|!OY`ko  
acceptability                                     可接受性，可接受程度 hag$GX'2k
 
acceptable level of detection risk                     检查风险的可接受水平 @7c?xQVd$  
acceptance of engagement                       接受委托 TqQB@-!  
accepting the engagement for the first time              首次接受委托 ,t744k')  
access to asset                                         对资产的接触 c]<5zyl"j1  
according to                                     根据，依据，依照 wu6;.xTLl  
account balance                                账户余额 Wb_J(!da  
account for                                       对……进行会计处理，核算；解释 M ?4 9TOQA  
accounting                                        会计，会计学 .LZ?S"z$w  
accounting advisory serve                        会计咨询服务 +E+p"7  
accounting firm                                 会计师事务所 2s8a $3  
accounting information                      会计信息，会计资料 qwcD`HV,  
accounting period                             会计期间 %0?
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accounting policies                                   会计政策 AN m d!  
accounting professional bodies                 会计职业组织，会计职业团体 l'1pw  
accounting records                                   会计记录 C=xa5Y  
accounting responsibility                           会计责任 (m}'4et~L  
accounting service                             会计服务 ;1=1:S8  
accounting standards                                会计准则 t+ TdLDJR  
Accounting Standards for Business Enterprises       企业会计准则 dQX6(Jj  
accounting system                             会计系统 v~C Czg  
accounting treatment                                会计处理 cZ*@$%_  
accuracy                                    准确性，精确性 3
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additional audit procedures                      追加审计程序 :Ov6_x]*  
addressee                                         收件人，收信人 M0"_^?  
Administration of State-owned Assets  (the～)     国有资产管理局 nW:C/{n2tG  
administrative laws and regulations                 行政法规 =%O6:YM   
adverse impact                                 不利影响，负面影响 m7V/zn
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adverse opinion                                反对意见 8W7J3{d  
advisory group                                  咨询组，顾问组 On?v|10r'  
agency fee                                        代理费，代理费用 ^ +\d z  
aggregate                                          总计，合计为…… `RW HN/U  
alternation of document and record                 变造文件和记录 6|=
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alternative audit procedures                      替代审计程序，备选审计程序 %2{ye  
amend                                              修改，修订 Y|qTyE%  
amortisation                                      摊销 4at?(B+  
analytical capacity                             分析能力 ue"~9JK.  
analytical procedures                               分析性程序 Nx;~@  
annual financial statements                        年度会计报表，年度财务报表 IPpN@  
appendix                                          附录，附表 7A7?GDW  
applicable                                         适用的 JR|ck=tq  
applicable laws and regulations                 适用的法规 _LnpnL:  
application systems                                  应用系统 TX/Xt7#R:  
apply consistently                              一贯地执行，一贯地实施 ej d(R+  
appropriate                                       适当的，合适的； _f,C[C[e&  
征用，挪用 $I>w]  
appropriate authorization                          适当的授权 .{^5X)  
appropriateness of audit evidence                    审计证据的适当性 ^\% (,KNo  
approval                                    批准，核准 qR{ =pR  
assertion                                    (会计报表上的)认定；确认 cjY-y-vO  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ~~P5k:  
asset                                                 资产，财产 J;e2&gB  
asset restructuring                             资产重组 i] 4I [!  
assignment of duties                                 职责的划分 D_7,m%Z:  
assistant                                     助理，助理人员 uW{l(}0N  
associated company                                 联属公司，联营公司 B$K=\6o  
association                                        联合，结合；协会，社团 v?$:@9pAk  
assumption                                       假设，假定 Fm 2AEs\  
at a given date                                         在某一特定时日 uzPVTo|=  
attestation                                         鉴证，公证 pv&sO~!iC  
attestation service                             鉴证服务 Qv-_ jZ  
audit adjustment                                审计调整 =nS3p6>rZ  
audit areas                                        审计领域 3d]S!=4H"  
audit conclusion                                审计结论 A)!*]o>U  
audit effectiveness                             审计效果 ioCsV
  
audit efficiency                                  审计效率 ITBE|b  
audit engagement letter                      审计业务约定书 e T{ 4{  
audit evidence                                          审计证据 'H!Uh]!  
audit fee                                    审计费 0OE:[pR  
audit files                                          审计档案 59A}}.@?m  
audit findings                                     审计中发现的事项 O/Crd/  
audit implementation stage                        审计实施阶段 m(!FHPvN  
audit mark                                        审计标识 j^JPZ{ej?  
audit materiality                                 审计重要性 t*u:hex  
audit method                                     审计方法 )
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audit objective                                         审计目标，审计目的 "8MF_Gu):  
audit of financial statements                      会计报表审计，财务报表审计 Gd=RyoJl  
audit opinion                                     审计意见 VA5xp]  
audit period                                      被审计期间，被审计年度 f6Ah6tb  
audit plan                                          审计计划 aFYIM`?(  
audit planning                                    编制审计计划，制定审计计划，审计计划 GVn!O1jio  
audit planning stage                                  审计计划阶段 M2Qr(K|  
audit procedure                                审计程序 pnOAs&QAm  
audit programme                               审计程序表，具体审计计划 da(<K}  
audit report                                       审计报告 ##*3bDf$-5  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Y3b *a".X  
audit report with a qualified opinion                 有保留意见的审计报告 i.m^/0!  
audit report with an adverse opinion                否定意见的审计报告 Q2gq }c~  
audit report with dual dates                      双重日期审计报告 /4Gt{ygSr  
audit reporting stage                                 审计报告阶段 fZF@k5*\  
audit responsibility                                   审计责任 &QgR*,5eo  
audit results                                      审计结果 4B.*g-L   
audit risk                                          审计风险 &8lZNv8;(p  
audit sampling                                          审计抽样 +e``OeXog  
audit sampling techniques                         审计抽样方法，审计抽样技术 |{ip T SH  
audit strategies                                  审计策略 !|(NgzDP/  
audit summary                                         审计总结，审计小结 0l6.<-f{  
audit team                                         审计小组 lf,5w  
audit test                                    审计测试 fHFE){  
audit trail                                          审计轨迹 *2l7f`K  
audit work                                        审计工作 Zy/_ E@C}u  
audit working paper                                 审计工作底稿 7@Qcc t4A  
audited financial statement                        审计会计报表，已审计财务报表 g7H(PF?  
Auditing Guidelines (the～)                      审计规范指南 [(lW^-  
auditing standards                             审计准则
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audit-oriented working paper                          (审计)业务类工作底稿 <P_-s*b  
authorisation                                     授权 JZx[W&]zT  
authorisation of transaction                       交易的授权 2^7`mES  
availability                                         可获得性 guR/\z$D@C  
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balance                                      余额；差额；平衡 !nnC3y{G  
balance sheet                                    资产负债表 hZb_P\1X  
bank                                                 银行 :
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bank account                                    银行账户，银行户头 He@KV=  
bank statement                                 银行对账单 %|oym.-I6  
barter transaction                              易货交易，以物换物交易 m&3xJuKih  
basis of audit                                    审计依据 !ohN!P7&  
basis of preparation                                (会计报表的)编制基础 8oGRLYU N  
book of account                               账目，账簿 Ewz!O`  
borrowing                                         借款，贷款，借债 HzsdHH(J  
branch                                              分支，分支机构，分店 c+ie8Q!  
brought forward                                (账户余额等的)承上年，承上期，承上页 *un^u-;  
budget                                              预算 dE3) |%  
building                                      建筑物；大楼 Id9TG
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business conditions                                  业务情况，经营情况 ]?4hyN  
business licence                               (企业等的)营业执照 6S#Cl>v  
business relation                                业务关系  p#tI;"\y  
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