[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 _oe2pL&  
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审计词汇英汉对照 0dXZd2oK@  
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ability to continue as a going concern               持续经营能力 olQ;XTa01F  
acceptability                                     可接受性，可接受程度 9b()ck-\F#  
acceptable level of detection risk                     检查风险的可接受水平 R &T(S
 
acceptance of engagement                       接受委托 Y 1LE.{  
accepting the engagement for the first time              首次接受委托 v3.JG]zLpP  
access to asset                                         对资产的接触 OC"W=[Myl  
according to                                     根据，依据，依照 0'VwObq  
account balance                                账户余额 m|=/|Hm  
account for                                       对……进行会计处理，核算；解释 Q]IpHNt[>  
accounting                                        会计，会计学 M^k~w{   
accounting advisory serve                        会计咨询服务 Be0P[v  
accounting firm                                 会计师事务所 Jr\4x7a;`~  
accounting information                      会计信息，会计资料  A5Y z|  
accounting period                             会计期间 LGRX@nF#  
accounting policies                                   会计政策 bBC3% H^  
accounting professional bodies                 会计职业组织，会计职业团体 Jr 9\j3J{  
accounting records                                   会计记录 v:s~Y  
accounting responsibility                           会计责任 hZc$`V=R  
accounting service                             会计服务 8(5}Jo+  
accounting standards                                会计准则 g^4'42UX  
Accounting Standards for Business Enterprises       企业会计准则 0j_`7<,:  
accounting system                             会计系统 VT;$:>!+  
accounting treatment                                会计处理 ewY+a ,t  
accuracy                                    准确性，精确性 cFD(Ap  
additional audit procedures                      追加审计程序 N\<M4 fn  
addressee                                         收件人，收信人 < E!M<!h  
Administration of State-owned Assets  (the～)     国有资产管理局 R279=sO,J  
administrative laws and regulations                 行政法规 I:bi8D6  
adverse impact                                 不利影响，负面影响 K`PF|=z  
adverse opinion                                反对意见 kCLz@9>FQ  
advisory group                                  咨询组，顾问组 A$[@AY$MI  
agency fee                                        代理费，代理费用 F.
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aggregate                                          总计，合计为…… !);'Bk9o  
alternation of document and record                 变造文件和记录 BWfsk/lej  
alternative audit procedures                      替代审计程序，备选审计程序 }\P9$D+  
amend                                              修改，修订 6'+3""\  
amortisation                                      摊销 ~.yt  
analytical capacity                             分析能力 I>b!4?h  
analytical procedures                               分析性程序 ?_ } [@x  
annual financial statements                        年度会计报表，年度财务报表 X0Xs"--}  
appendix                                          附录，附表 [bH6>{3u  
applicable                                         适用的 DY0G;L3  
applicable laws and regulations                 适用的法规 8L6!CP_!  
application systems                                  应用系统 >&Y8
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apply consistently                              一贯地执行，一贯地实施 ]rXRon='  
appropriate                                       适当的，合适的； QJ-6aB  
征用，挪用 '-S^z"ZrI  
appropriate authorization                          适当的授权 / ~w\Npf0  
appropriateness of audit evidence                    审计证据的适当性 *<"xF'C  
approval                                    批准，核准 |SQ5Sb  
assertion                                    (会计报表上的)认定；确认 YRAWylm  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 50uNgLs  
asset                                                 资产，财产 3-Xum*)Y  
asset restructuring                             资产重组 FF)F%o+:w  
assignment of duties                                 职责的划分 j<Lj1P3  
assistant                                     助理，助理人员 $ R,7#7bG  
associated company                                 联属公司，联营公司 ^e8~e
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association                                        联合，结合；协会，社团 4}gqtw:  
assumption                                       假设，假定 .@gv}`>  
at a given date                                         在某一特定时日 R
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attestation                                         鉴证，公证 Iyz};7yVI  
attestation service                             鉴证服务 t' o:aI  
audit adjustment                                审计调整 ZlUd^6|:3  
audit areas                                        审计领域 59FAhEg  
audit conclusion                                审计结论 xQ-]Iw5  
audit effectiveness                             审计效果 NYm2fFPc  
audit efficiency                                  审计效率 Ky|dRbK,  
audit engagement letter                      审计业务约定书 S XIo  
audit evidence                                          审计证据 sas;< yh  
audit fee                                    审计费 4b,N"w{v  
audit files                                          审计档案 zdlysr#  
audit findings                                     审计中发现的事项 A<ur20  
audit implementation stage                        审计实施阶段 sFT-aLpL@V  
audit mark                                        审计标识 Z455g/=ye  
audit materiality                                 审计重要性 9EIHcUXe  
audit method                                     审计方法 p.SEW5  
audit objective                                         审计目标，审计目的 pGc_Klq  
audit of financial statements                      会计报表审计，财务报表审计 #9F=+
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audit opinion                                     审计意见 ?MHVkGD  
audit period                                      被审计期间，被审计年度 nNSq6 Cj  
audit plan                                          审计计划 J/:
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audit planning                                    编制审计计划，制定审计计划，审计计划 n? e&I>1W  
audit planning stage                                  审计计划阶段 qfd/t<?|D  
audit procedure                                审计程序 U^-:qT;CX  
audit programme                               审计程序表，具体审计计划 ' jf$3  
audit report                                       审计报告 ]bz']`  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Mm;kB/1  
audit report with a qualified opinion                 有保留意见的审计报告 [nZ3}o  
audit report with an adverse opinion                否定意见的审计报告 A36dj  
audit report with dual dates                      双重日期审计报告 /bjyV]N  
audit reporting stage                                 审计报告阶段 w4\b^iJz  
audit responsibility                                   审计责任 +[<|T
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audit results                                      审计结果 .J6Oiv.E  
audit risk                                          审计风险 6FFQoE|n
 
audit sampling                                          审计抽样 )hGRq'WA=  
audit sampling techniques                         审计抽样方法，审计抽样技术 F.<sKQ&A  
audit strategies                                  审计策略 |JC/A;ZH  
audit summary                                         审计总结，审计小结 &^=6W3RD  
audit team                                         审计小组 $,ZBK6CT  
audit test                                    审计测试 66NJ&ac  
audit trail                                          审计轨迹 s"7wG!yf  
audit work                                        审计工作 ae`*0wbv  
audit working paper                                 审计工作底稿 u0( H!  
audited financial statement                        审计会计报表，已审计财务报表 oKLL~X>!U  
Auditing Guidelines (the～)                      审计规范指南 V^Z"FwWk  
auditing standards                             审计准则 .bE+dA6:v  
audit-oriented working paper                          (审计)业务类工作底稿 hsr,a{B%$  
authorisation                                     授权 F'^6ra9  
authorisation of transaction                       交易的授权 (RW02%`jjy  
availability                                         可获得性 `md)|PSU  
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balance                                      余额；差额；平衡 TPEg>[  
balance sheet                                    资产负债表 vPz$jeA  
bank                                                 银行 d:cs8f4>  
bank account                                    银行账户，银行户头 TUuw  
bank statement                                 银行对账单 $$ma1.t"   
barter transaction                              易货交易，以物换物交易 r`Y [XzT9  
basis of audit                                    审计依据 ,Dd )=  
basis of preparation                                (会计报表的)编制基础 O~sv^  
book of account                               账目，账簿 1Tz5tU9kR  
borrowing                                         借款，贷款，借债 B QmH
Yar  
branch                                              分支，分支机构，分店 1AiqB Rs  
brought forward                                (账户余额等的)承上年，承上期，承上页 cy T,tN  
budget                                              预算 \X1?,gV_  
building                                      建筑物；大楼 0%$E^`  
business conditions                                  业务情况，经营情况 hfw$820y[  
business licence                               (企业等的)营业执照 ^x8*]Sz#x  
business relation                                业务关系 0~ !).f  
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