[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 xWNB/{F  
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审计词汇英汉对照 }=)  
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ability to continue as a going concern               持续经营能力 '`.bmiM  
acceptability                                     可接受性，可接受程度 6 w"-&  
acceptable level of detection risk                     检查风险的可接受水平 $+#Lq.3,
 
acceptance of engagement                       接受委托 v;!f  
accepting the engagement for the first time              首次接受委托 7m{YWR0  
access to asset                                         对资产的接触 u19d!#g  
according to                                     根据，依据，依照 'q+CL&D  
account balance                                账户余额 K x7'm1  
account for                                       对……进行会计处理，核算；解释 tvh)N{j  
accounting                                        会计，会计学 s,KE,$5F   
accounting advisory serve                        会计咨询服务 {yPJYF
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accounting firm                                 会计师事务所 xMck A<E  
accounting information                      会计信息，会计资料 Y!M&8;>  
accounting period                             会计期间 MiB"CcU  
accounting policies                                   会计政策 T@V<J'  
accounting professional bodies                 会计职业组织，会计职业团体 :%&~/@B  
accounting records                                   会计记录 B?;!j)FUtt  
accounting responsibility                           会计责任 x RV@_  
accounting service                             会计服务 _FG?zE  
accounting standards                                会计准则
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Accounting Standards for Business Enterprises       企业会计准则 irg%n  
accounting system                             会计系统 :BIgrz"Jz  
accounting treatment                                会计处理 5~AK+6Za  
accuracy                                    准确性，精确性 zUw=e}?:  
additional audit procedures                      追加审计程序 Vn4y^_H  
addressee                                         收件人，收信人 =#tQhg,_  
Administration of State-owned Assets  (the～)     国有资产管理局 A^ :/*  
administrative laws and regulations                 行政法规 KW17CJ@  
adverse impact                                 不利影响，负面影响 l]pHj4`uv  
adverse opinion                                反对意见 v/\in'H~  
advisory group                                  咨询组，顾问组 }p2YRTHx  
agency fee                                        代理费，代理费用 1 uKWvp0\  
aggregate                                          总计，合计为…… ]yvHb)
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alternation of document and record                 变造文件和记录 q6xm#Fd'.  
alternative audit procedures                      替代审计程序，备选审计程序 C(t>ZR  
amend                                              修改，修订 fT:a{  
amortisation                                      摊销 h[%t7qo=  
analytical capacity                             分析能力 ;@I4[4ph}  
analytical procedures                               分析性程序 Tc{n]TV  
annual financial statements                        年度会计报表，年度财务报表  4[\[Ho  
appendix                                          附录，附表 F;I %9-R  
applicable                                         适用的 u0Nag=cU  
applicable laws and regulations                 适用的法规 v5aHe_?lp  
application systems                                  应用系统 @qszwQav$  
apply consistently                              一贯地执行，一贯地实施 (T0%oina  
appropriate                                       适当的，合适的； YIb=rR[ $  
征用，挪用 2swHJ.d\  
appropriate authorization                          适当的授权 `V(zz  
appropriateness of audit evidence                    审计证据的适当性 ?b}d"QsmU  
approval                                    批准，核准 n/>^ !S  
assertion                                    (会计报表上的)认定；确认 0N" VOEvG  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ;QRnZqSv  
asset                                                 资产，财产 g~>g])  
asset restructuring                             资产重组 G-54D_
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assignment of duties                                 职责的划分 7Nw} }  
assistant                                     助理，助理人员 Oa8lrP`(  
associated company                                 联属公司，联营公司 HAkEJgV  
association                                        联合，结合；协会，社团 3bCb_Y  
assumption                                       假设，假定 m1](f[$  
at a given date                                         在某一特定时日 !uoQLiH+  
attestation                                         鉴证，公证 n!nXM  
attestation service                             鉴证服务 e@Cv')]B  
audit adjustment                                审计调整 @|N'V" *MT  
audit areas                                        审计领域 dZMOgZ.!yr  
audit conclusion                                审计结论 2;82*0Y%  
audit effectiveness                             审计效果 o$S/EZ  
audit efficiency                                  审计效率 88K=jo))b  
audit engagement letter                      审计业务约定书 X {[" 4  
audit evidence                                          审计证据 %syFHUBw  
audit fee                                    审计费 VE <p,IO  
audit files                                          审计档案 aJQx"6c?  
audit findings                                     审计中发现的事项 R a> k #pQ  
audit implementation stage                        审计实施阶段 T7wy{;  
audit mark                                        审计标识 iyj,0
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audit materiality                                 审计重要性 Ezvm5~<  
audit method                                     审计方法 #_A <C+[  
audit objective                                         审计目标，审计目的 2+Y8b::  
audit of financial statements                      会计报表审计，财务报表审计 dn"&j1@KY  
audit opinion                                     审计意见 2jMV6S9  
audit period                                      被审计期间，被审计年度 7tEK&+H`  
audit plan                                          审计计划 SO~]aFoYt  
audit planning                                    编制审计计划，制定审计计划，审计计划 (%i)A$i6a  
audit planning stage                                  审计计划阶段 Qh3V[br  
audit procedure                                审计程序 #/Ul W  
audit programme                               审计程序表，具体审计计划 $O+e+Y  
audit report                                       审计报告 ,b&-o?.{  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 h{$mL#J  
audit report with a qualified opinion                 有保留意见的审计报告 /Ir|& <yB  
audit report with an adverse opinion                否定意见的审计报告 't3
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audit report with dual dates                      双重日期审计报告 =nq9)4o  
audit reporting stage                                 审计报告阶段 lbRm(W(  
audit responsibility                                   审计责任 C4#EN}  
audit results                                      审计结果 Fj0a+r,h!  
audit risk                                          审计风险 e)(m0m\  
audit sampling                                          审计抽样 ]m>N!Iu  
audit sampling techniques                         审计抽样方法，审计抽样技术 )Mtw
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audit strategies                                  审计策略 17itC9U  
audit summary                                         审计总结，审计小结 qWQ7:*DL  
audit team                                         审计小组 SP&Y|I$:  
audit test                                    审计测试 j:J M v  
audit trail                                          审计轨迹 :X?bWxOJ  
audit work                                        审计工作 Tb2Tb2C  
audit working paper                                 审计工作底稿 E yv|~D  
audited financial statement                        审计会计报表，已审计财务报表 /7bIE!Cn  
Auditing Guidelines (the～)                      审计规范指南 (>E}{{>2r  
auditing standards                             审计准则 7 Q`'1oE?  
audit-oriented working paper                          (审计)业务类工作底稿 d%"?^ e  
authorisation                                     授权 8-A *Jc  
authorisation of transaction                       交易的授权 ;AFF7N> &  
availability                                         可获得性 Kb<^Wdy4T  
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balance                                      余额；差额；平衡 q,<AW>  
balance sheet                                    资产负债表 6{XdLI  
bank                                                 银行 w""5T|  
bank account                                    银行账户，银行户头 R^
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bank statement                                 银行对账单 _ li\b-  
barter transaction                              易货交易，以物换物交易 dHcGe{T^(  
basis of audit                                    审计依据 "8bxb  
basis of preparation                                (会计报表的)编制基础 + lha=  
book of account                               账目，账簿 |bHId !d  
borrowing                                         借款，贷款，借债 {29x5J  
branch                                              分支，分支机构，分店 1pUIZ$@?`  
brought forward                                (账户余额等的)承上年，承上期，承上页 W?(^|<W  
budget                                              预算 nvJ2V$  
building                                      建筑物；大楼 :6^8Q,C1@  
business conditions                                  业务情况，经营情况 dIOj]5H3F  
business licence                               (企业等的)营业执照 >=|;2*9v  
business relation                                业务关系 X j'7nj  
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