[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 >#(n"RCHf  
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审计词汇英汉对照
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ability to continue as a going concern               持续经营能力 "Fnq>iR-  
acceptability                                     可接受性，可接受程度 T!2=*~A  
acceptable level of detection risk                     检查风险的可接受水平 Yu3zM79'k  
acceptance of engagement                       接受委托 ?jO 5 9n  
accepting the engagement for the first time              首次接受委托 V[;M&=,"  
access to asset                                         对资产的接触 +wO#'D  
according to                                     根据，依据，依照 `BY&>WY[  
account balance                                账户余额 .Y*f2A.v  
account for                                       对……进行会计处理，核算；解释 _.V?A*  
accounting                                        会计，会计学 v;EQ, NL  
accounting advisory serve                        会计咨询服务 ?KE$r
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accounting firm                                 会计师事务所 G"dS+,Q  
accounting information                      会计信息，会计资料 3Q By\1h.  
accounting period                             会计期间 jd-glE,Y/  
accounting policies                                   会计政策 T*[ VY1  
accounting professional bodies                 会计职业组织，会计职业团体 O4iC]5@  
accounting records                                   会计记录 ,h]o>  
accounting responsibility                           会计责任 1Sz
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accounting service                             会计服务 Uh6 '$0  
accounting standards                                会计准则 &1|?BZv  
Accounting Standards for Business Enterprises       企业会计准则 FnFb[I@eu  
accounting system                             会计系统 w#y0atsg'  
accounting treatment                                会计处理 =8{WZCW5  
accuracy                                    准确性，精确性 tt_o$D ~kg  
additional audit procedures                      追加审计程序 B4Y(?JTx  
addressee                                         收件人，收信人 s +s" MI  
Administration of State-owned Assets  (the～)     国有资产管理局 &&>tf%[  
administrative laws and regulations                 行政法规 b~m2tC=A
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adverse impact                                 不利影响，负面影响 lU Ovm\  
adverse opinion                                反对意见 v`PY>c6~  
advisory group                                  咨询组，顾问组 L1{GL #qV  
agency fee                                        代理费，代理费用 IM@tN  L  
aggregate                                          总计，合计为…… ,:Z^$  
alternation of document and record                 变造文件和记录 b*kfWG-6t  
alternative audit procedures                      替代审计程序，备选审计程序 W_|0y4QOo  
amend                                              修改，修订 4u;9
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amortisation                                      摊销 r,1e 'd:  
analytical capacity                             分析能力 \nNXxTxX!  
analytical procedures                               分析性程序 pKUP2m`MW  
annual financial statements                        年度会计报表，年度财务报表 9A'Y4Kg<C  
appendix                                          附录，附表 =8Jfgq9E  
applicable                                         适用的 56lCwXCgA  
applicable laws and regulations                 适用的法规 / 1UOT\8U
 
application systems                                  应用系统 7cDU
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apply consistently                              一贯地执行，一贯地实施 ;bzX%f?|G  
appropriate                                       适当的，合适的； <xpph t<  
征用，挪用 e}Vw!w  
appropriate authorization                          适当的授权 ^2D1`,|N  
appropriateness of audit evidence                    审计证据的适当性 c_grPk2O4  
approval                                    批准，核准 >SF Uy\3  
assertion                                    (会计报表上的)认定；确认 }Db[ 4
 
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 d[^KL;b?6  
asset                                                 资产，财产 /1=4"|q>h'  
asset restructuring                             资产重组 t_z>Cl^u  
assignment of duties                                 职责的划分 #p(h]T32  
assistant                                     助理，助理人员 `>Tu|3%\  
associated company                                 联属公司，联营公司 6 gL=u-2  
association                                        联合，结合；协会，社团 `3H4Ajzcc  
assumption                                       假设，假定 a]17qMl  
at a given date                                         在某一特定时日 )> ,wj  
attestation                                         鉴证，公证
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attestation service                             鉴证服务 \uqjs+  
audit adjustment                                审计调整 !%+2Yifna  
audit areas                                        审计领域 jdZ~z#`(!:  
audit conclusion                                审计结论 -&x2&WE'  
audit effectiveness                             审计效果 }U~6^2 .,  
audit efficiency                                  审计效率 8 ;d$54 b  
audit engagement letter                      审计业务约定书 {R<Ea @LV+  
audit evidence                                          审计证据 9_ s6l  
audit fee                                    审计费 >2$5eI  
audit files                                          审计档案 QZp6YSz.4  
audit findings                                     审计中发现的事项 u@'0Vk0zGH  
audit implementation stage                        审计实施阶段 W:,4:|3  
audit mark                                        审计标识 $EZN1\  
audit materiality                                 审计重要性 S1Z2_V  
audit method                                     审计方法 5,qj7HZF  
audit objective                                         审计目标，审计目的 =!O*/6rz  
audit of financial statements                      会计报表审计，财务报表审计 ?_x q-  
audit opinion                                     审计意见 Va,<3z%O<  
audit period                                      被审计期间，被审计年度 S:4crI  
audit plan                                          审计计划 q5h*` 7f  
audit planning                                    编制审计计划，制定审计计划，审计计划 h^, 8rd  
audit planning stage                                  审计计划阶段 FMNm,O]  
audit procedure                                审计程序 [${ QzO  
audit programme                               审计程序表，具体审计计划 P./V6i<:  
audit report                                       审计报告 0nn okN^  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 fbyQjvURnC  
audit report with a qualified opinion                 有保留意见的审计报告 \P} p5k[  
audit report with an adverse opinion                否定意见的审计报告 ;k"Bse!/  
audit report with dual dates                      双重日期审计报告 Tus}\0/i>  
audit reporting stage                                 审计报告阶段 ^4r73ak/):  
audit responsibility                                   审计责任 HX'FYt/?t  
audit results                                      审计结果 [b%:.bjY  
audit risk                                          审计风险 Wcb7 ;~K  
audit sampling                                          审计抽样 3G.5724,  
audit sampling techniques                         审计抽样方法，审计抽样技术 S)QAXjH  
audit strategies                                  审计策略 q)H 1pwxD  
audit summary                                         审计总结，审计小结 t*@2OW`!  
audit team                                         审计小组 /{wJEuE  
audit test                                    审计测试 R>DaOH2K*  
audit trail                                          审计轨迹 &PkLp4mQ  
audit work                                        审计工作 +iRq8aS_  
audit working paper                                 审计工作底稿 Um1[sMc{au  
audited financial statement                        审计会计报表，已审计财务报表 5MFxo63  
Auditing Guidelines (the～)                      审计规范指南 h
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auditing standards                             审计准则 ]| N3eu  
audit-oriented working paper                          (审计)业务类工作底稿 u` oq(?|  
authorisation                                     授权 :4~g;2oag  
authorisation of transaction                       交易的授权 rl9.]~  
availability                                         可获得性 vN2u34  
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balance                                      余额；差额；平衡 V"p!Bf  
balance sheet                                    资产负债表 u0P)7~%  
bank                                                 银行 pF ^#}L  
bank account                                    银行账户，银行户头 O+ %WR  
bank statement                                 银行对账单 OB[o2G<0  
barter transaction                              易货交易，以物换物交易 USFDy  
basis of audit                                    审计依据 v9Xp97J2  
basis of preparation                                (会计报表的)编制基础 8G5Da|\  
book of account                               账目，账簿 jiF?fX@  
borrowing                                         借款，贷款，借债 t){"Tfc:  
branch                                              分支，分支机构，分店 XU+<?%u}z  
brought forward                                (账户余额等的)承上年，承上期，承上页 lKEkXO  
budget                                              预算 Hm+ODv9  
building                                      建筑物；大楼 ypJ".  
business conditions                                  业务情况，经营情况 \~LQ%OM  
business licence                               (企业等的)营业执照 V([~r,  
business relation                                业务关系 sXd8rj:o  
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