[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?16%Rk<  
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审计词汇英汉对照 xwwL  
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ability to continue as a going concern               持续经营能力 <{YzmN\Z  
acceptability                                     可接受性，可接受程度 i]@k'2N  
acceptable level of detection risk                     检查风险的可接受水平 cc1M9kVi  
acceptance of engagement                       接受委托 ug"4P.wI  
accepting the engagement for the first time              首次接受委托 X1[zkb  
access to asset                                         对资产的接触 5'`DrTOA  
according to                                     根据，依据，依照 Rz&}e@stl  
account balance                                账户余额 >@-.rkd(  
account for                                       对……进行会计处理，核算；解释 ,R7j9#D  
accounting                                        会计，会计学 _^ n>kLd$  
accounting advisory serve                        会计咨询服务 {%&04yq+  
accounting firm                                 会计师事务所 \F+".X#jh  
accounting information                      会计信息，会计资料 ;K4uu<e\  
accounting period                             会计期间 +9yMtR  
accounting policies                                   会计政策  b=Ektq  
accounting professional bodies                 会计职业组织，会计职业团体 &%(SkL_]  
accounting records                                   会计记录 xbHI4A" Z  
accounting responsibility                           会计责任 *M>~$h7  
accounting service                             会计服务 . _Jypk8  
accounting standards                                会计准则 q& KNK
 
Accounting Standards for Business Enterprises       企业会计准则 i3$G)W  
accounting system                             会计系统 `JGW8
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accounting treatment                                会计处理 .vi0DuD6  
accuracy                                    准确性，精确性 :C0)[L  
additional audit procedures                      追加审计程序 3.ShAL  
addressee                                         收件人，收信人 1r*@1y<0"  
Administration of State-owned Assets  (the～)     国有资产管理局 #8BI`.t)j  
administrative laws and regulations                 行政法规 R'atg 9  
adverse impact                                 不利影响，负面影响  s%5XB
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adverse opinion                                反对意见 ~u[1Vz4#3  
advisory group                                  咨询组，顾问组 n%02,pC6,  
agency fee                                        代理费，代理费用 ``{GU}n  
aggregate                                          总计，合计为…… J?
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alternation of document and record                 变造文件和记录 t47;X}y f  
alternative audit procedures                      替代审计程序，备选审计程序 q$ j  
amend                                              修改，修订 43rV> W,  
amortisation                                      摊销 t9lf=+%s  
analytical capacity                             分析能力 q,;wD1_wG  
analytical procedures                               分析性程序 K &" X7fQ  
annual financial statements                        年度会计报表，年度财务报表 0|=y#`;,Z  
appendix                                          附录，附表 |X6R2
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applicable                                         适用的 y T&#k1  
applicable laws and regulations                 适用的法规 CqU^bVs  
application systems                                  应用系统 QX y=|  
apply consistently                              一贯地执行，一贯地实施 ^.~e  
appropriate                                       适当的，合适的； U5?QneK  
征用，挪用 cBZJ  
appropriate authorization                          适当的授权 13Q87i5B  
appropriateness of audit evidence                    审计证据的适当性 P1$D[aF9$  
approval                                    批准，核准 Wk!<P" nHd  
assertion                                    (会计报表上的)认定；确认 |fgh ryI,  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 iYlkc  
asset                                                 资产，财产 EV|W:;Sg  
asset restructuring                             资产重组 yDRi  
assignment of duties                                 职责的划分 8;f5;7Mn  
assistant                                     助理，助理人员 N!-P2)@  
associated company                                 联属公司，联营公司 ETdN<}
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association                                        联合，结合；协会，社团 rD !GEU
 
assumption                                       假设，假定 q; C6ID`  
at a given date                                         在某一特定时日 { qCFd  
attestation                                         鉴证，公证 ~JS@$#  
attestation service                             鉴证服务 T~g`;Q%i  
audit adjustment                                审计调整 1v
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audit areas                                        审计领域 PZ?kv4  
audit conclusion                                审计结论 ?<Mx*l  
audit effectiveness                             审计效果 _C|j"f/}  
audit efficiency                                  审计效率 8-@HzS%  
audit engagement letter                      审计业务约定书 yOk{l$+  
audit evidence                                          审计证据 Dg}EI^ d  
audit fee                                    审计费 _({wJ$aYC  
audit files                                          审计档案 6k{gI.
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audit findings                                     审计中发现的事项 ,,7hVw  
audit implementation stage                        审计实施阶段 vRDs~'f  
audit mark                                        审计标识 DH4IF i>  
audit materiality                                 审计重要性 QpS7nGev  
audit method                                     审计方法 J90 )v7  
audit objective                                         审计目标，审计目的 8u1?\ SYnb  
audit of financial statements                      会计报表审计，财务报表审计 S?c<Lf~W  
audit opinion                                     审计意见 vw-y:,5`t8  
audit period                                      被审计期间，被审计年度 10N0?K"  
audit plan                                          审计计划 ocpM6b.fK  
audit planning                                    编制审计计划，制定审计计划，审计计划 ~4mRm!DP  
audit planning stage                                  审计计划阶段 g*w}
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audit procedure                                审计程序
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audit programme                               审计程序表，具体审计计划 -av=5hm  
audit report                                       审计报告 us.IdG  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 pkTVQdtRG  
audit report with a qualified opinion                 有保留意见的审计报告 Jc fGe4  
audit report with an adverse opinion                否定意见的审计报告 7c6- o"A  
audit report with dual dates                      双重日期审计报告 SN[ar&I  
audit reporting stage                                 审计报告阶段 K%u>'W  
audit responsibility                                   审计责任 T#vY(d  
audit results                                      审计结果 Zvr
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audit risk                                          审计风险 LX=cx$K  
audit sampling                                          审计抽样 }U%T6~_wR  
audit sampling techniques                         审计抽样方法，审计抽样技术 `_BmVms  
audit strategies                                  审计策略 r>sXvzv  
audit summary                                         审计总结，审计小结 _3#_6>=M  
audit team                                         审计小组 SQ'%a-Mct  
audit test                                    审计测试 qt4%=E;[  
audit trail                                          审计轨迹 Mq#Hi9SKY  
audit work                                        审计工作 _@g\.7@0G  
audit working paper                                 审计工作底稿 . K_Jg$3  
audited financial statement                        审计会计报表，已审计财务报表 ~&"'>C#  
Auditing Guidelines (the～)                      审计规范指南 `\/\C[Gg  
auditing standards                             审计准则 /)?qD
 
audit-oriented working paper                          (审计)业务类工作底稿 ~aXJ5sY"f&  
authorisation                                     授权 0oq
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authorisation of transaction                       交易的授权 ~ftR:F|9  
availability                                         可获得性 Ag&K@%|*  
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balance                                      余额；差额；平衡 y'z9Ya  
balance sheet                                    资产负债表 0n={Mb  
bank                                                 银行 |;I"Oc.w^R  
bank account                                    银行账户，银行户头 ^),;`YXZ  
bank statement                                 银行对账单 j+>N&.zs
 
barter transaction                              易货交易，以物换物交易 >X5RRSo  
basis of audit                                    审计依据 ofsLx6Po  
basis of preparation                                (会计报表的)编制基础 z(#dL>d$'  
book of account                               账目，账簿 Bw9
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borrowing                                         借款，贷款，借债 H;[?8h(  
branch                                              分支，分支机构，分店 R3.8Dr0f  
brought forward                                (账户余额等的)承上年，承上期，承上页 PWO5R]
 
budget                                              预算 x&$8;2&.  
building                                      建筑物；大楼 LKZv#b[h  
business conditions                                  业务情况，经营情况 Wq?vAnLbk  
business licence                               (企业等的)营业执照 +WguWLO"  
business relation                                业务关系 phwBil-vUU  
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