[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 I2U /\  
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审计词汇英汉对照 _{d0Nm  
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ability to continue as a going concern               持续经营能力 Q db~I#}m'  
acceptability                                     可接受性，可接受程度 !|SVRaS  
acceptable level of detection risk                     检查风险的可接受水平 3,Dc}$t  
acceptance of engagement                       接受委托 p2(U'x c  
accepting the engagement for the first time              首次接受委托 .BaU}-5  
access to asset                                         对资产的接触 ^e<"`e  
according to                                     根据，依据，依照 7U:-zfq
 
account balance                                账户余额 )QeXA)  
account for                                       对……进行会计处理，核算；解释 %xa.{`}`U  
accounting                                        会计，会计学 G-54D_
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accounting advisory serve                        会计咨询服务 d[cqs9=
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accounting firm                                 会计师事务所 v>e%5[F  
accounting information                      会计信息，会计资料 e:&+m`OSH  
accounting period                             会计期间 C`p)S`d  
accounting policies                                   会计政策 '+@q  
accounting professional bodies                 会计职业组织，会计职业团体 }"V$li  
accounting records                                   会计记录 QT!! KT f  
accounting responsibility                           会计责任 R]s\s[B  
accounting service                             会计服务 XN*?<s3  
accounting standards                                会计准则 aGl
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Accounting Standards for Business Enterprises       企业会计准则 2}NWFM3C  
accounting system                             会计系统 (JgW")M`cY  
accounting treatment                                会计处理 4| 6<nk_  
accuracy                                    准确性，精确性 +{qX,  
additional audit procedures                      追加审计程序 ,3m]jp'  
addressee                                         收件人，收信人 *5kQ6#l  
Administration of State-owned Assets  (the～)     国有资产管理局 G`a,(<kT;  
administrative laws and regulations                 行政法规 ,KM-DCwcG  
adverse impact                                 不利影响，负面影响 E3p3DM0F$  
adverse opinion                                反对意见 sHt PO[h  
advisory group                                  咨询组，顾问组 fmDn1N-bG  
agency fee                                        代理费，代理费用 [<2#C#P:6  
aggregate                                          总计，合计为…… Awip qDAu  
alternation of document and record                 变造文件和记录 Z~JX@s0v  
alternative audit procedures                      替代审计程序，备选审计程序 k|O?
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amend                                              修改，修订 U c6]]Bbc  
amortisation                                      摊销 ?iX1;c9  
analytical capacity                             分析能力 <c,/+ lQ^  
analytical procedures                               分析性程序 %Ydzzr3  
annual financial statements                        年度会计报表，年度财务报表 >z(AQ  
appendix                                          附录，附表 $?Et sf#*'  
applicable                                         适用的 GzC=xXON  
applicable laws and regulations                 适用的法规 zF%'~S0{  
application systems                                  应用系统 DE0gd ux8  
apply consistently                              一贯地执行，一贯地实施 Usa   
appropriate                                       适当的，合适的； u-31$z<<5}  
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appropriate authorization                          适当的授权 (|{bZ
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appropriateness of audit evidence                    审计证据的适当性 &~%( RO  
approval                                    批准，核准 h1y6`m9  
assertion                                    (会计报表上的)认定；确认 sSh=Idrx  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 #P)7b,3pe  
asset                                                 资产，财产 shjq4#9  
asset restructuring                             资产重组 ~miRnW*x  
assignment of duties                                 职责的划分 nE~HcxE /  
assistant                                     助理，助理人员 m]Sv>|  
associated company                                 联属公司，联营公司 yNVmTb9mF  
association                                        联合，结合；协会，社团 X_j=u1*5  
assumption                                       假设，假定 ~J U :a@)  
at a given date                                         在某一特定时日 .U66Uet>RX  
attestation                                         鉴证，公证 ?|&plf|  
attestation service                             鉴证服务 @V9qbr=Z  
audit adjustment                                审计调整 Ab"mX0n  
audit areas                                        审计领域 Z[(V0/[]  
audit conclusion                                审计结论 !hBzT7CO  
audit effectiveness                             审计效果 .g|
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audit efficiency                                  审计效率 #4?(A[]>H  
audit engagement letter                      审计业务约定书 CdTyUl  
audit evidence                                          审计证据 3#IU^6l:1S  
audit fee                                    审计费 S.!0~KR:U  
audit files                                          审计档案 C*S%aR  
audit findings                                     审计中发现的事项 M"E ]r=1  
audit implementation stage                        审计实施阶段 *jB
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audit mark                                        审计标识 +npcU:(Kg  
audit materiality                                 审计重要性 /(aKhUjhb  
audit method                                     审计方法 L$ nFRl&  
audit objective                                         审计目标，审计目的 V4('}Q!  
audit of financial statements                      会计报表审计，财务报表审计 QO'=O }e  
audit opinion                                     审计意见 c: a5pd7T  
audit period                                      被审计期间，被审计年度 Esc*+}ck  
audit plan                                          审计计划 aCL_cVOMR  
audit planning                                    编制审计计划，制定审计计划，审计计划 \Oku<5  
audit planning stage                                  审计计划阶段 :+Pl~X"
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audit procedure                                审计程序 \~1>%F'op  
audit programme                               审计程序表，具体审计计划 *kI1NchF  
audit report                                       审计报告 >%~E <  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 UF g N@  
audit report with a qualified opinion                 有保留意见的审计报告  N+<`Er  
audit report with an adverse opinion                否定意见的审计报告  J
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audit report with dual dates                      双重日期审计报告 X(b"b:j'  
audit reporting stage                                 审计报告阶段 1I'ep\`"X  
audit responsibility                                   审计责任 3$R^tY2UU  
audit results                                      审计结果 91Cg   
audit risk                                          审计风险 qJ;T$W=NG  
audit sampling                                          审计抽样 \X'{ ee  
audit sampling techniques                         审计抽样方法，审计抽样技术 rA*"22v=  
audit strategies                                  审计策略 b&Dc DX  
audit summary                                         审计总结，审计小结 rKP;T"?;  
audit team                                         审计小组 2Z ? N  
audit test                                    审计测试 IT`r&;5  
audit trail                                          审计轨迹 g@&@]63  
audit work                                        审计工作 [@Db7]nG  
audit working paper                                 审计工作底稿 OV l,o  
audited financial statement                        审计会计报表，已审计财务报表 @ =RH_NB  
Auditing Guidelines (the～)                      审计规范指南 bS0z\!1  
auditing standards                             审计准则 G1Qc\mp  
audit-oriented working paper                          (审计)业务类工作底稿 zLG5m]G4D  
authorisation                                     授权 "TWNit  
authorisation of transaction                       交易的授权 =uZOpeviQ  
availability                                         可获得性 |eEcEu?/b  
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balance                                      余额；差额；平衡 W_zv"c  
balance sheet                                    资产负债表 [Z3B~c  
bank                                                 银行 zc QFIP  
bank account                                    银行账户，银行户头 
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bank statement                                 银行对账单 DA[s k7  
barter transaction                              易货交易，以物换物交易 *wml 4lh  
basis of audit                                    审计依据 ~Wq[H  
basis of preparation                                (会计报表的)编制基础 S`LS/)  
book of account                               账目，账簿 $K)9(DD  
borrowing                                         借款，贷款，借债 a0Y/,S*K  
branch                                              分支，分支机构，分店 {+V1>6  
brought forward                                (账户余额等的)承上年，承上期，承上页 4v+4qyMyE  
budget                                              预算 >Q0HqOq  
building                                      建筑物；大楼 `+~@VZ3m  
business conditions                                  业务情况，经营情况 @"jV^2oY1  
business licence                               (企业等的)营业执照 ^cYm.EHI  
business relation                                业务关系 *"N756Cj  
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