[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 o:\a  
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审计词汇英汉对照 ^v|!(h\ZC  
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ability to continue as a going concern               持续经营能力 :+!b8[?Z  
acceptability                                     可接受性，可接受程度 R\amcQ 9  
acceptable level of detection risk                     检查风险的可接受水平 xyz86r ^u  
acceptance of engagement                       接受委托 q~_jF$9SX  
accepting the engagement for the first time              首次接受委托 rWqA)j*!  
access to asset                                         对资产的接触  y-#tU>P  
according to                                     根据，依据，依照 IpmREl$j  
account balance                                账户余额 QLG,r^  
account for                                       对……进行会计处理，核算；解释 ^ s4|  
accounting                                        会计，会计学 x&Rp m<4  
accounting advisory serve                        会计咨询服务 ;gV8f{X{Z  
accounting firm                                 会计师事务所 +]vl8, 4@  
accounting information                      会计信息，会计资料 qJj5J;k  
accounting period                             会计期间
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accounting policies                                   会计政策 Sn&%epi  
accounting professional bodies                 会计职业组织，会计职业团体 ^dD?riFAk  
accounting records                                   会计记录 7SZs/wWh%  
accounting responsibility                           会计责任 a$:N9&P  
accounting service                             会计服务 &,7(Wab  
accounting standards                                会计准则 Bx>@HU
 
Accounting Standards for Business Enterprises       企业会计准则 tH(#nx8  
accounting system                             会计系统 rID]!7~  
accounting treatment                                会计处理 p2^ OQ
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accuracy                                    准确性，精确性 *2;3~8Y  
additional audit procedures                      追加审计程序 miSC'!  
addressee                                         收件人，收信人 32D/%dHC  
Administration of State-owned Assets  (the～)     国有资产管理局 j(JI$  
administrative laws and regulations                 行政法规 C\D4C]/8  
adverse impact                                 不利影响，负面影响 Xii#Qtd.  
adverse opinion                                反对意见 S
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advisory group                                  咨询组，顾问组 h%S#+t(Bf  
agency fee                                        代理费，代理费用 Cx~z^YP'  
aggregate                                          总计，合计为…… 8 K!a:{  
alternation of document and record                 变造文件和记录  tm?  
alternative audit procedures                      替代审计程序，备选审计程序 Qpq0j^\  
amend                                              修改，修订 ^)~M,rW8c  
amortisation                                      摊销 UxtZBNn8  
analytical capacity                             分析能力 b
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analytical procedures                               分析性程序 D(|$6J 0  
annual financial statements                        年度会计报表，年度财务报表 h+@t8Q;gGw  
appendix                                          附录，附表 {o`5&EoM  
applicable                                         适用的 ^5}3FvW  
applicable laws and regulations                 适用的法规 l/LUwDI{  
application systems                                  应用系统 ^(:Rbsl  
apply consistently                              一贯地执行，一贯地实施 $h9!"f[|j  
appropriate                                       适当的，合适的； zu%pr 95U  
征用，挪用 *
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appropriate authorization                          适当的授权 b}*hodzF  
appropriateness of audit evidence                    审计证据的适当性 ps{(UYM=b  
approval                                    批准，核准 eS
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assertion                                    (会计报表上的)认定；确认 |t_2AV  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 mgW
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asset                                                 资产，财产 }kDrUnBk  
asset restructuring                             资产重组 ',pPs=  
assignment of duties                                 职责的划分 bX1ip2X lk  
assistant                                     助理，助理人员 n>UvRn.7kz  
associated company                                 联属公司，联营公司 A )cb
 
association                                        联合，结合；协会，社团 i1C'  
assumption                                       假设，假定 :e;fs.C  
at a given date                                         在某一特定时日 oL;/Qan  
attestation                                         鉴证，公证 @gOgs  
attestation service                             鉴证服务 { L5m`-x  
audit adjustment                                审计调整 :JYOC+#q7  
audit areas                                        审计领域 aXagiz\;  
audit conclusion                                审计结论 CiSG=obw  
audit effectiveness                             审计效果 @ 2 _&ti  
audit efficiency                                  审计效率 jG#sVK]  
audit engagement letter                      审计业务约定书 VbYapPu4b!  
audit evidence                                          审计证据 *#_jTwQe  
audit fee                                    审计费 p pq#5t^[)  
audit files                                          审计档案 C#R9Hlb  
audit findings                                     审计中发现的事项 .^23qCs  
audit implementation stage                        审计实施阶段 3'wBX  
audit mark                                        审计标识 c
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audit materiality                                 审计重要性 $B2@mC([S  
audit method                                     审计方法 
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audit objective                                         审计目标，审计目的 <#-ERQw  
audit of financial statements                      会计报表审计，财务报表审计 I f(_$>  
audit opinion                                     审计意见 53QP~[F8R]  
audit period                                      被审计期间，被审计年度 p=zm_+=  
audit plan                                          审计计划 7vFqO;  
audit planning                                    编制审计计划，制定审计计划，审计计划 8 _J:Yg  
audit planning stage                                  审计计划阶段 /<@tbZJ*8  
audit procedure                                审计程序 z$NLFJvy_-  
audit programme                               审计程序表，具体审计计划 u(R`}C?P'  
audit report                                       审计报告  e+mD$(h  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 7o<RvM  
audit report with a qualified opinion                 有保留意见的审计报告 fu/c)D6u*m  
audit report with an adverse opinion                否定意见的审计报告 -_3.]o/J  
audit report with dual dates                      双重日期审计报告 !ktr|9Bl  
audit reporting stage                                 审计报告阶段 ` T!O )5  
audit responsibility                                   审计责任 ` xSXGI  
audit results                                      审计结果 O_ cK4  
audit risk                                          审计风险 ]x|sTKv2  
audit sampling                                          审计抽样 OX"`VE  
audit sampling techniques                         审计抽样方法，审计抽样技术 IYWD_}_ $  
audit strategies                                  审计策略 ]:;gk&P  
audit summary                                         审计总结，审计小结 gS%J`X$  
audit team                                         审计小组 "O4Z).5q3  
audit test                                    审计测试 = 4If7  
audit trail                                          审计轨迹 cmTZ))m  
audit work                                        审计工作 >nxtQ  
audit working paper                                 审计工作底稿 c
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audited financial statement                        审计会计报表，已审计财务报表 <Wd$6  
Auditing Guidelines (the～)                      审计规范指南 l},%g%}iMU  
auditing standards                             审计准则 C9h8d
 
audit-oriented working paper                          (审计)业务类工作底稿 #L"h>,b  
authorisation                                     授权 sYz:(hZS  
authorisation of transaction                       交易的授权 i< ih :  
availability                                         可获得性 KH;e)91  
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balance                                      余额；差额；平衡 Lv_>cFJ}[  
balance sheet                                    资产负债表 &^EkM  
bank                                                 银行 Gi-tf<  
bank account                                    银行账户，银行户头 eg3{sDv,  
bank statement                                 银行对账单 | 8AH_Fk  
barter transaction                              易货交易，以物换物交易 -+L1Hid.7  
basis of audit                                    审计依据 <ANKoPNie  
basis of preparation                                (会计报表的)编制基础 R1nctA:  
book of account                               账目，账簿 $j:0*Z=>  
borrowing                                         借款，贷款，借债 it.l;L_nW  
branch                                              分支，分支机构，分店 dL"v*3Fy  
brought forward                                (账户余额等的)承上年，承上期，承上页 'D1@+FFU0  
budget                                              预算 a
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building                                      建筑物；大楼 |89`O^   
business conditions                                  业务情况，经营情况 Uz0mSfBp  
business licence                               (企业等的)营业执照 i@2?5U>h  
business relation                                业务关系 8S0)_L#S  
d; M&X!Y  

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