[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 .%82P(  
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审计词汇英汉对照 r lKlpl  
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ability to continue as a going concern               持续经营能力 .WQ+AE8Q  
acceptability                                     可接受性，可接受程度 /CIh2 ]#e  
acceptable level of detection risk                     检查风险的可接受水平 $8crN$ye  
acceptance of engagement                       接受委托 aceZ3U>W  
accepting the engagement for the first time              首次接受委托 ILic.@st  
access to asset                                         对资产的接触 x{&
w?ng  
according to                                     根据，依据，依照 sk|=% }y  
account balance                                账户余额 F]I=+T
 
account for                                       对……进行会计处理，核算；解释 o5n^!gi4  
accounting                                        会计，会计学 c c  
accounting advisory serve                        会计咨询服务 NOS>8sy  
accounting firm                                 会计师事务所 w%zRH f8C  
accounting information                      会计信息，会计资料 )}L??|#  
accounting period                             会计期间 A4QcQ"  
accounting policies                                   会计政策 ;2m<CSv!D  
accounting professional bodies                 会计职业组织，会计职业团体 1+7GUSIb  
accounting records                                   会计记录 SI6B#u-i  
accounting responsibility                           会计责任 c)7j QA  
accounting service                             会计服务 wP/A^Rs  
accounting standards                                会计准则 O0PJ6:9P  
Accounting Standards for Business Enterprises       企业会计准则 o-cAG{.WC  
accounting system                             会计系统 ]p!Gt,rYq  
accounting treatment                                会计处理 Cb:gH}j  
accuracy                                    准确性，精确性 ayBRWT0  
additional audit procedures                      追加审计程序 9RwawTM  
addressee                                         收件人，收信人 hwqbi "o  
Administration of State-owned Assets  (the～)     国有资产管理局 1JEnnqu  
administrative laws and regulations                 行政法规 5#E |R  
adverse impact                                 不利影响，负面影响 s[Ur~Wvn  
adverse opinion                                反对意见 1w"8~Z:UXV  
advisory group                                  咨询组，顾问组 #*>E*#?t  
agency fee                                        代理费，代理费用 CD0VfA>Z  
aggregate                                          总计，合计为…… <*EZ@XoN>  
alternation of document and record                 变造文件和记录 jn.C|9/mj  
alternative audit procedures                      替代审计程序，备选审计程序 7}_!
  
amend                                              修改，修订 }!TL2e r_  
amortisation                                      摊销 AddeaB5<  
analytical capacity                             分析能力 X#w%>a
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analytical procedures                               分析性程序 \VSATL:]  
annual financial statements                        年度会计报表，年度财务报表 ~l~Tk6EM  
appendix                                          附录，附表 Q7bq  
applicable                                         适用的 0L^u2HZYL  
applicable laws and regulations                 适用的法规 q_Lo3|t i  
application systems                                  应用系统 !rhk $L  
apply consistently                              一贯地执行，一贯地实施 2ij# H ;  
appropriate                                       适当的，合适的； ]8;n{ }X  
征用，挪用 =I KEb#R/  
appropriate authorization                          适当的授权 +([!A6:  
appropriateness of audit evidence                    审计证据的适当性 +!0eu>~_&  
approval                                    批准，核准 s4H2/E
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assertion                                    (会计报表上的)认定；确认 3^=+gsc  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ,DnYtIERo  
asset                                                 资产，财产 4@;-%H&7  
asset restructuring                             资产重组 @uH#qg7  
assignment of duties                                 职责的划分 9PUes3"v  
assistant                                     助理，助理人员 xdy^^3"  
associated company                                 联属公司，联营公司 Ejq#~ Zhr!  
association                                        联合，结合；协会，社团 k#:2'!7G  
assumption                                       假设，假定 n+1y  
at a given date                                         在某一特定时日 X%9*O[6{  
attestation                                         鉴证，公证 Tx%VU8\?n  
attestation service                             鉴证服务 +'
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audit adjustment                                审计调整 W0cgI9 =9  
audit areas                                        审计领域 =22ALlxk  
audit conclusion                                审计结论 O''y>N9  
audit effectiveness                             审计效果 W}'WA  
audit efficiency                                  审计效率 efz&@|KR  
audit engagement letter                      审计业务约定书 [*m2  
audit evidence                                          审计证据 YW; Hk1  
audit fee                                    审计费 C+NF9N  
audit files                                          审计档案 vs&8wbS)  
audit findings                                     审计中发现的事项 h?,\(KjP#  
audit implementation stage                        审计实施阶段 v$w++3H  
audit mark                                        审计标识 %"A_!<n@*`  
audit materiality                                 审计重要性 1MA@JA:T  
audit method                                     审计方法 xU9@$am  
audit objective                                         审计目标，审计目的 %1:chvS  
audit of financial statements                      会计报表审计，财务报表审计 }PeZO!K  
audit opinion                                     审计意见 !#?kWAU  
audit period                                      被审计期间，被审计年度 F:37MUQi  
audit plan                                          审计计划 =fyyqb4  
audit planning                                    编制审计计划，制定审计计划，审计计划 `^U&#K  
audit planning stage                                  审计计划阶段 ,R wfp=*E  
audit procedure                                审计程序 B>TSdn={>  
audit programme                               审计程序表，具体审计计划 DHfB@/ q#  
audit report                                       审计报告 7]22"mc  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 v vE\  
audit report with a qualified opinion                 有保留意见的审计报告 PQj<[rY
 
audit report with an adverse opinion                否定意见的审计报告 CV.+P-  
audit report with dual dates                      双重日期审计报告 kB\kpW  
audit reporting stage                                 审计报告阶段 '=cKU0 G#  
audit responsibility                                   审计责任 ~S(^T9R  
audit results                                      审计结果 (xyS7q]m  
audit risk                                          审计风险 gX} g  
audit sampling                                          审计抽样 6/mF2&&g  
audit sampling techniques                         审计抽样方法，审计抽样技术 "<l<& qp  
audit strategies                                  审计策略 h
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audit summary                                         审计总结，审计小结 2Ji+{,?,   
audit team                                         审计小组 i</J@0}y  
audit test                                    审计测试 @Z\~  
audit trail                                          审计轨迹 Nf?\AK!  
audit work                                        审计工作 WtX>Qu|  
audit working paper                                 审计工作底稿 =3ADT$YHd  
audited financial statement                        审计会计报表，已审计财务报表 >xd<YwXZ  
Auditing Guidelines (the～)                      审计规范指南 fnH3CE  
auditing standards                             审计准则 !0fI"3P@r  
audit-oriented working paper                          (审计)业务类工作底稿 KAb(NZK  
authorisation                                     授权 E`@43Nz  
authorisation of transaction                       交易的授权 V,LVB_6  
availability                                         可获得性 jM__{z  
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balance                                      余额；差额；平衡 XT||M)#  
balance sheet                                    资产负债表 t =dO  
bank                                                 银行 }e=e",
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bank account                                    银行账户，银行户头 T{-2fp8r[  
bank statement                                 银行对账单 Jgi Iq  
barter transaction                              易货交易，以物换物交易 e.X@] PQJQ  
basis of audit                                    审计依据 zLek&s&-  
basis of preparation                                (会计报表的)编制基础 {j6g@Vd6lx  
book of account                               账目，账簿 A4_>LO_qL  
borrowing                                         借款，贷款，借债 \f"?Tv-C '  
branch                                              分支，分支机构，分店 (K!4Kp^m  
brought forward                                (账户余额等的)承上年，承上期，承上页 NfF~dK|  
budget                                              预算 \p6 }  
building                                      建筑物；大楼 (fXq<GXAn/  
business conditions                                  业务情况，经营情况 AMk~dzNt  
business licence                               (企业等的)营业执照 %ejeyc  
business relation                                业务关系 6GKT yN  
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