[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 kmwFw>#  
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审计词汇英汉对照 V!p;ME  
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ability to continue as a going concern               持续经营能力 f`cO5lP/:)  
acceptability                                     可接受性，可接受程度 :B im`mHl  
acceptable level of detection risk                     检查风险的可接受水平 ``{xm1GK  
acceptance of engagement                       接受委托 HUH=Y;  
accepting the engagement for the first time              首次接受委托 SX#ATf6#  
access to asset                                         对资产的接触 t+ t&eg  
according to                                     根据，依据，依照 G9;WO*  
account balance                                账户余额 :7gIm|2"]  
account for                                       对……进行会计处理，核算；解释 {>#Ya;E  
accounting                                        会计，会计学 YRFM1?*  
accounting advisory serve                        会计咨询服务 \O5 6!,k  
accounting firm                                 会计师事务所 B4%W,F:@  
accounting information                      会计信息，会计资料 h1xYQF_`Z  
accounting period                             会计期间  TeHR,GB  
accounting policies                                   会计政策 p4=^ UP  
accounting professional bodies                 会计职业组织，会计职业团体 *`[LsG]ZF  
accounting records                                   会计记录 8WMC ~  
accounting responsibility                           会计责任 GKX#-zsh79  
accounting service                             会计服务 ?o2L  
accounting standards                                会计准则 ebf0;1!  
Accounting Standards for Business Enterprises       企业会计准则 B|tP3<  
accounting system                             会计系统  i -+B{H  
accounting treatment                                会计处理 n,`&f~tap  
accuracy                                    准确性，精确性 "Mth<%i  
additional audit procedures                      追加审计程序 cYK3>p A  
addressee                                         收件人，收信人 AyddkjX  
Administration of State-owned Assets  (the～)     国有资产管理局 -g~$HTsGm  
administrative laws and regulations                 行政法规 |#k1a:  
adverse impact                                 不利影响，负面影响 |, o!O39}>  
adverse opinion                                反对意见 1r$q $\  
advisory group                                  咨询组，顾问组 {=TD^>?  
agency fee                                        代理费，代理费用 vb# d%1b5  
aggregate                                          总计，合计为…… w1[F]|  
alternation of document and record                 变造文件和记录 ?g1%-F+  
alternative audit procedures                      替代审计程序，备选审计程序 *g7dB2{  
amend                                              修改，修订 pl5!Ih6  
amortisation                                      摊销 CQS34&G$a  
analytical capacity                             分析能力 o}<}zTU  
analytical procedures                               分析性程序 k@^)>J^  
annual financial statements                        年度会计报表，年度财务报表 @X:P`?("^  
appendix                                          附录，附表 e(cctC|l  
applicable                                         适用的 L0}"H .  
applicable laws and regulations                 适用的法规 E }UlQq  
application systems                                  应用系统 {{j?3O//  
apply consistently                              一贯地执行，一贯地实施 P'[w9'B  
appropriate                                       适当的，合适的； 1Nv_;p.{  
征用，挪用 : -OHD#>%  
appropriate authorization                          适当的授权 |dXmg13( -  
appropriateness of audit evidence                    审计证据的适当性 M%Ov6u<I8  
approval                                    批准，核准 Y<l{DmrsA  
assertion                                    (会计报表上的)认定；确认
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Pn0V{SJOJ%  
asset                                                 资产，财产 ~u3E+w  
asset restructuring                             资产重组 F]xo*  
assignment of duties                                 职责的划分 ,u/GA<'#M  
assistant                                     助理，助理人员 El,p}Bi.  
associated company                                 联属公司，联营公司 al1Uf]xh  
association                                        联合，结合；协会，社团 *:wu{3g}M`  
assumption                                       假设，假定 w[t!?(![>  
at a given date                                         在某一特定时日 z>~Hc8*]3  
attestation                                         鉴证，公证 |oa9 g2  
attestation service                             鉴证服务 - 3kg,=HU;  
audit adjustment                                审计调整 r\Zz=~![<  
audit areas                                        审计领域 >J+hu;I5  
audit conclusion                                审计结论 s-
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audit effectiveness                             审计效果 vn7<>k>dx  
audit efficiency                                  审计效率 ex1bjM7  
audit engagement letter                      审计业务约定书 ?J io9Zr  
audit evidence                                          审计证据 UT%^!@u  
audit fee                                    审计费 h5>JBLawQP  
audit files                                          审计档案 pPUKx=d  
audit findings                                     审计中发现的事项 6Dwj^e0  
audit implementation stage                        审计实施阶段 1d,;e:=j  
audit mark                                        审计标识 Y;G+jC8   
audit materiality                                 审计重要性 "aHA6zTB  
audit method                                     审计方法 g^ /  
audit objective                                         审计目标，审计目的 se2ay_<F+  
audit of financial statements                      会计报表审计，财务报表审计 pbt
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audit opinion                                     审计意见 va[@XGaC3  
audit period                                      被审计期间，被审计年度 1*,f  
audit plan                                          审计计划 @|sDb?J  
audit planning                                    编制审计计划，制定审计计划，审计计划 /Ii a>XY  
audit planning stage                                  审计计划阶段 *H8(G%a!^  
audit procedure                                审计程序 lku}I4  
audit programme                               审计程序表，具体审计计划 eKsc ["  
audit report                                       审计报告 _Gvn1"l  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 1--_E,Su>  
audit report with a qualified opinion                 有保留意见的审计报告 g)nsP  
audit report with an adverse opinion                否定意见的审计报告 MIGcV9hf  
audit report with dual dates                      双重日期审计报告 .-Yhpw>f  
audit reporting stage                                 审计报告阶段 kWZ?86!  
audit responsibility                                   审计责任 0rP`BK|  
audit results                                      审计结果 HG{r\jh
 
audit risk                                          审计风险  E|P  
audit sampling                                          审计抽样 3=SIIMp7=  
audit sampling techniques                         审计抽样方法，审计抽样技术 }&M  $  
audit strategies                                  审计策略 d2Pqi* K  
audit summary                                         审计总结，审计小结 R9%Um6  
audit team                                         审计小组 KF(N=?KO  
audit test                                    审计测试 uczOSd  
audit trail                                          审计轨迹 ?VaWOwWI  
audit work                                        审计工作 kwF4I )6  
audit working paper                                 审计工作底稿 ziPE(B  
audited financial statement                        审计会计报表，已审计财务报表 .sCi9d WR  
Auditing Guidelines (the～)                      审计规范指南 '[V}]Z>-  
auditing standards                             审计准则 g:V8"'  
audit-oriented working paper                          (审计)业务类工作底稿 ?Zu2=<DU  
authorisation                                     授权 fsRRnD  
authorisation of transaction                       交易的授权 HuzHXn)  
availability                                         可获得性 K)=<hL  
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balance                                      余额；差额；平衡 >..C^8 "  
balance sheet                                    资产负债表 KVQ|l,E, /  
bank                                                 银行 rRgP/E#_  
bank account                                    银行账户，银行户头 [ed6n@/O@  
bank statement                                 银行对账单 7S'3U}Y>VX  
barter transaction                              易货交易，以物换物交易 Ky(=O1Ufu  
basis of audit                                    审计依据 " b?1Yc-  
basis of preparation                                (会计报表的)编制基础 JWzN 'a R  
book of account                               账目，账簿 cVk&Yp;[*  
borrowing                                         借款，贷款，借债 P4 H%pm{-  
branch                                              分支，分支机构，分店 kIR?r0_<G6  
brought forward                                (账户余额等的)承上年，承上期，承上页 wd86 y  
budget                                              预算 -SO`wL NV  
building                                      建筑物；大楼 oVDqX=G  
business conditions                                  业务情况，经营情况 afE`GG-  
business licence                               (企业等的)营业执照 |1M+FBT$w  
business relation                                业务关系 dB`3"aSN7  
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