[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 <UQaRI[55  
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审计词汇英汉对照 UeIu -[R  
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ability to continue as a going concern               持续经营能力 YAv
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acceptability                                     可接受性，可接受程度 R
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acceptable level of detection risk                     检查风险的可接受水平 /J]Yj,  
acceptance of engagement                       接受委托 ^o+2:G5z}  
accepting the engagement for the first time              首次接受委托 .]6 _  
access to asset                                         对资产的接触 pk%I98! Jy  
according to                                     根据，依据，依照 5"u-oE&
 
account balance                                账户余额 =QHW>v  
account for                                       对……进行会计处理，核算；解释 7Vr .&`l  
accounting                                        会计，会计学 =;-/( C  
accounting advisory serve                        会计咨询服务 ^hv   
accounting firm                                 会计师事务所 DmEmv/N=  
accounting information                      会计信息，会计资料 Oh9wBV  
accounting period                             会计期间 6a[D]46y,2  
accounting policies                                   会计政策 ,>A9OTSN\  
accounting professional bodies                 会计职业组织，会计职业团体 Z$ Fh4  
accounting records                                   会计记录 "IA[;+_"  
accounting responsibility                           会计责任 !MSz%QcO  
accounting service                             会计服务 PX65Z|~>_  
accounting standards                                会计准则 <6Q]FH!6  
Accounting Standards for Business Enterprises       企业会计准则 "#z4  
accounting system                             会计系统 )tl=tH/$  
accounting treatment                                会计处理 {" ;5n7<<)  
accuracy                                    准确性，精确性 y:WRpCZoa  
additional audit procedures                      追加审计程序 6^F"np{w  
addressee                                         收件人，收信人 'C)^ hj.  
Administration of State-owned Assets  (the～)     国有资产管理局 M p:c.  
administrative laws and regulations                 行政法规 @a#qq`b;  
adverse impact                                 不利影响，负面影响 j*t>CB4  
adverse opinion                                反对意见 bA
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advisory group                                  咨询组，顾问组 9:4PJ%R9  
agency fee                                        代理费，代理费用 izsAn"v  
aggregate                                          总计，合计为…… U>7"BpC  
alternation of document and record                 变造文件和记录 7Oe |:Z  
alternative audit procedures                      替代审计程序，备选审计程序 ^crk8O@Fw  
amend                                              修改，修订 1dh_"/  
amortisation                                      摊销 x tg3~/H  
analytical capacity                             分析能力 $%ZEP>]  
analytical procedures                               分析性程序 rQg7r>%Q  
annual financial statements                        年度会计报表，年度财务报表  yS p]+  
appendix                                          附录，附表 3.U5Each-  
applicable                                         适用的 `=Pn{J aD  
applicable laws and regulations                 适用的法规 }WS%
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application systems                                  应用系统 o[q Kf  
apply consistently                              一贯地执行，一贯地实施 Ay;=1g)8+f  
appropriate                                       适当的，合适的； u6IEBYG ((  
征用，挪用 y;<^[  
appropriate authorization                          适当的授权 ]^$&Ejpe#  
appropriateness of audit evidence                    审计证据的适当性 A1e|Y  
approval                                    批准，核准 H>AQlO+J  
assertion                                    (会计报表上的)认定；确认 >e :&kp  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 c) Zid1  
asset                                                 资产，财产 jG)fM?  
asset restructuring                             资产重组 u:& gp  
assignment of duties                                 职责的划分 | VPs5  
assistant                                     助理，助理人员 g#ubxC7t<  
associated company                                 联属公司，联营公司 *2N$l>ql:k  
association                                        联合，结合；协会，社团 EzqYHY+_r  
assumption                                       假设，假定 yz8ZY,9  
at a given date                                         在某一特定时日 Rd|};-  
attestation                                         鉴证，公证 W=41jw  
attestation service                             鉴证服务 sCU<1=   
audit adjustment                                审计调整 /*!K4)$-*2  
audit areas                                        审计领域 pE@Q (9`b{  
audit conclusion                                审计结论 %$|=_K)Ks  
audit effectiveness                             审计效果 rU`#3}s  
audit efficiency                                  审计效率 Q+'mBi
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audit engagement letter                      审计业务约定书 >M[wh>  
audit evidence                                          审计证据 5VdF^.:u  
audit fee                                    审计费 ]f#ZU{A'mt  
audit files                                          审计档案 $HT {}^B  
audit findings                                     审计中发现的事项 w^EAk(77  
audit implementation stage                        审计实施阶段 U1G"T(;s:  
audit mark                                        审计标识 ?.~E:8  
audit materiality                                 审计重要性 (Em^qN  
audit method                                     审计方法 \L}aTCvG  
audit objective                                         审计目标，审计目的 ce!0Ws+  
audit of financial statements                      会计报表审计，财务报表审计 P,lKa.  
audit opinion                                     审计意见 dPgN*Bdv  
audit period                                      被审计期间，被审计年度 wR +C>  
audit plan                                          审计计划 If>k~aL7I  
audit planning                                    编制审计计划，制定审计计划，审计计划 IOmQ1X7,  
audit planning stage                                  审计计划阶段 URS6 LM  
audit procedure                                审计程序 N-EVHe'}6  
audit programme                               审计程序表，具体审计计划 VSP6osX{  
audit report                                       审计报告 jPU:&1(_ n  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 f(!:_!m*  
audit report with a qualified opinion                 有保留意见的审计报告 2Sbo7e  
audit report with an adverse opinion                否定意见的审计报告 bzD <6Z  
audit report with dual dates                      双重日期审计报告 oG~a`9N%C  
audit reporting stage                                 审计报告阶段 `6;%HbP$W+  
audit responsibility                                   审计责任 .E}fk,hLB  
audit results                                      审计结果 1eQa54n  
audit risk                                          审计风险 BS*IrH H  
audit sampling                                          审计抽样 Tl"GOpH\]  
audit sampling techniques                         审计抽样方法，审计抽样技术 g>)&Q>}=W  
audit strategies                                  审计策略 89ivyv;]U  
audit summary                                         审计总结，审计小结 G6wBZ?)k  
audit team                                         审计小组 \g&P5  
audit test                                    审计测试 W,dqk=n  
audit trail                                          审计轨迹 78&(>8@m  
audit work                                        审计工作 6qg_&woJ3  
audit working paper                                 审计工作底稿 l2Z!;Wm(  
audited financial statement                        审计会计报表，已审计财务报表 21i?$ u U  
Auditing Guidelines (the～)                      审计规范指南 `%_yRJd|;  
auditing standards                             审计准则 kSj,Pl\NC  
audit-oriented working paper                          (审计)业务类工作底稿 [)UL}vAO\q  
authorisation                                     授权 A3D"b9<D  
authorisation of transaction                       交易的授权 :4RD.l  
availability                                         可获得性 j"o8]UT/  
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balance                                      余额；差额；平衡 d Bn/_  
balance sheet                                    资产负债表 'jh9n7mH  
bank                                                 银行 ~5LlIpf36|  
bank account                                    银行账户，银行户头 6\"g ,f  
bank statement                                 银行对账单 W2cgxT  
barter transaction                              易货交易，以物换物交易 j_L1KB*  
basis of audit                                    审计依据 0\ XG;KA  
basis of preparation                                (会计报表的)编制基础 bV c"'RQ  
book of account                               账目，账簿  _0^f  
borrowing                                         借款，贷款，借债 HUUN*yikj  
branch                                              分支，分支机构，分店 ~nO]R   
brought forward                                (账户余额等的)承上年，承上期，承上页 j6x1JM  
budget                                              预算 #nG?}*#  
building                                      建筑物；大楼 Sh&n DdF"  
business conditions                                  业务情况，经营情况 > Q[L,I  
business licence                               (企业等的)营业执照 17IT:T,'  
business relation                                业务关系 _Q&O#
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