[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 ^Rriu $\  
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审计词汇英汉对照 jy#'oadS?  
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ability to continue as a going concern               持续经营能力 W,'30:#Fr7  
acceptability                                     可接受性，可接受程度 ea!_/Y  
acceptable level of detection risk                     检查风险的可接受水平 w4w[q
xV>  
acceptance of engagement                       接受委托 t_cNH@^3<3  
accepting the engagement for the first time              首次接受委托 AdV&w: ^yf  
access to asset                                         对资产的接触 4,kdP)Md$  
according to                                     根据，依据，依照 co^kP##Y  
account balance                                账户余额 CYD&#+o  
account for                                       对……进行会计处理，核算；解释 a(- ^ .w  
accounting                                        会计，会计学 . Z 93S|q  
accounting advisory serve                        会计咨询服务 , kiyxh^  
accounting firm                                 会计师事务所 /~RY{ c@#L  
accounting information                      会计信息，会计资料 uR#aO''  
accounting period                             会计期间 NVqJN$z  
accounting policies                                   会计政策 T 2Uu/^  
accounting professional bodies                 会计职业组织，会计职业团体 e%_2n=p~)%  
accounting records                                   会计记录 ^i>Tm9vM  
accounting responsibility                           会计责任 t;g=@o9YA  
accounting service                             会计服务 @T>\pP]o  
accounting standards                                会计准则 +zM
WIG  
Accounting Standards for Business Enterprises       企业会计准则 xx[XwN;  
accounting system                             会计系统 >6xZF'4  
accounting treatment                                会计处理 'a8{YT4  
accuracy                                    准确性，精确性 -L=aZPW`M  
additional audit procedures                      追加审计程序 #w_cos[I  
addressee                                         收件人，收信人 ?Ybgzb  
Administration of State-owned Assets  (the～)     国有资产管理局 J${'?!N  
administrative laws and regulations                 行政法规 oT9 dMhx8  
adverse impact                                 不利影响，负面影响 (.Q.S[<Y  
adverse opinion                                反对意见 :Y/>] tS4  
advisory group                                  咨询组，顾问组 Z]U"i1lA  
agency fee                                        代理费，代理费用 X
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aggregate                                          总计，合计为…… n."vCP}O+  
alternation of document and record                 变造文件和记录 ,T:Uk*Bj  
alternative audit procedures                      替代审计程序，备选审计程序 N rQGoAOw  
amend                                              修改，修订 F\LAw#IJ  
amortisation                                      摊销 j 0^% 1  
analytical capacity                             分析能力 /Z':wu\  
analytical procedures                               分析性程序 .;),e#  
annual financial statements                        年度会计报表，年度财务报表 9eG{"0)  
appendix                                          附录，附表 :xqhPr]e  
applicable                                         适用的 C%#%_
"N  
applicable laws and regulations                 适用的法规 8n_!WDD  
application systems                                  应用系统 }.+{M.[}  
apply consistently                              一贯地执行，一贯地实施 A5U//y![{  
appropriate                                       适当的，合适的； \q2:1X|  
征用，挪用 \9r1JP0  
appropriate authorization                          适当的授权 T >BlnA  
appropriateness of audit evidence                    审计证据的适当性 # j!RbW  
approval                                    批准，核准 hn-+]Y:  
assertion                                    (会计报表上的)认定；确认 HP/f`8  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 q6R``  
asset                                                 资产，财产 8OV;&Z,x  
asset restructuring                             资产重组 K=S-p3\g  
assignment of duties                                 职责的划分 Wd9y8z;  
assistant                                     助理，助理人员 wlSl ~A/s  
associated company                                 联属公司，联营公司 c*fMWtPp  
association                                        联合，结合；协会，社团 Kyn[4Bu!?  
assumption                                       假设，假定 ^tp6G  
at a given date                                         在某一特定时日 .X2fu/}  
attestation                                         鉴证，公证 D7v-+jypp  
attestation service                             鉴证服务 Ii*tux!S  
audit adjustment                                审计调整 pK_n}QW  
audit areas                                        审计领域 #RfNk;kaA  
audit conclusion                                审计结论 2kG(\+\  
audit effectiveness                             审计效果 */8b)I}yY  
audit efficiency                                  审计效率 NFYo@kX> G  
audit engagement letter                      审计业务约定书 {DP%=4  
audit evidence                                          审计证据 *?l-:bc]  
audit fee                                    审计费 F0Nl,9h('  
audit files                                          审计档案 |"gg2p  
audit findings                                     审计中发现的事项 )R~l@QBN  
audit implementation stage                        审计实施阶段 A(j9T,!  
audit mark                                        审计标识 Njp?/r  
audit materiality                                 审计重要性 p'@|Oq&  
audit method                                     审计方法 !Eqp,"ts7  
audit objective                                         审计目标，审计目的 .zm/GtOV@  
audit of financial statements                      会计报表审计，财务报表审计 uD'GI  
audit opinion                                     审计意见 /Soc,PjZ  
audit period                                      被审计期间，被审计年度 [unK5l4_!  
audit plan                                          审计计划 f*(W%#*|  
audit planning                                    编制审计计划，制定审计计划，审计计划 0`=>/Wr39  
audit planning stage                                  审计计划阶段 ?.*^#>
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audit procedure                                审计程序 T(@J]Y-  
audit programme                               审计程序表，具体审计计划 J>o%6D  
audit report                                       审计报告 %I`%N2ss  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 f+WN=-F\  
audit report with a qualified opinion                 有保留意见的审计报告 m|/q o  
audit report with an adverse opinion                否定意见的审计报告 #8{U0 7]"  
audit report with dual dates                      双重日期审计报告 WVa -0;  
audit reporting stage                                 审计报告阶段 ?FV>[&-h#I  
audit responsibility                                   审计责任 fN|'aq*Pd  
audit results                                      审计结果 neLQ>WT L  
audit risk                                          审计风险 h?D>Dfeg%  
audit sampling                                          审计抽样 d?9b6k?  
audit sampling techniques                         审计抽样方法，审计抽样技术 n7>L&?N#y#  
audit strategies                                  审计策略 WP}NHz4H  
audit summary                                         审计总结，审计小结 NKX,[o1  
audit team                                         审计小组 1:.I0x!  
audit test                                    审计测试
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audit trail                                          审计轨迹 o4Hp|iK&0  
audit work                                        审计工作 Sft +Gb6  
audit working paper                                 审计工作底稿 G5hh$Nmpi  
audited financial statement                        审计会计报表，已审计财务报表 Re]7G.y  
Auditing Guidelines (the～)                      审计规范指南 qf?X:9Wt  
auditing standards                             审计准则 UR'P,  
audit-oriented working paper                          (审计)业务类工作底稿 F\BD7W  
authorisation                                     授权 K)_DaTmi)  
authorisation of transaction                       交易的授权 1J?x2

 
availability                                         可获得性  WgayH  
B 3{FUFx  
balance                                      余额；差额；平衡 :J~sz)n4  
balance sheet                                    资产负债表 $^Z
ugD  
bank                                                 银行 4PDxmH]y  
bank account                                    银行账户，银行户头 q-5U,!!W/  
bank statement                                 银行对账单 J<27w3bs~p  
barter transaction                              易货交易，以物换物交易 [~UCYYl  
basis of audit                                    审计依据 J{qpGRQNa  
basis of preparation                                (会计报表的)编制基础 )|Xi:Zd5>  
book of account                               账目，账簿 e>~7RN  
borrowing                                         借款，贷款，借债 "&{sE RYY  
branch                                              分支，分支机构，分店 @q<F_'7is  
brought forward                                (账户余额等的)承上年，承上期，承上页 nAY'1!Oi  
budget                                              预算 5* 3T+OK  
building                                      建筑物；大楼 ['#3GJz-  
business conditions                                  业务情况，经营情况 rc()Eo50  
business licence                               (企业等的)营业执照 :I/i"g7<  
business relation                                业务关系  b
MDj+i  
0fP-[7P  

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