[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 $K fk
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审计词汇英汉对照 qWRMwvN
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ability to continue as a going concern               持续经营能力 b}*bgx@<  
acceptability                                     可接受性，可接受程度 7 ~8Fs@  
acceptable level of detection risk                     检查风险的可接受水平 -XG$ 0  
acceptance of engagement                       接受委托 QaBXzf   
accepting the engagement for the first time              首次接受委托 PQ1NQy8  
access to asset                                         对资产的接触 5g2+Ar(  
according to                                     根据，依据，依照 V=MZOj6  
account balance                                账户余额 B:.;:AEbT  
account for                                       对……进行会计处理，核算；解释 .Awq
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accounting                                        会计，会计学 g|_*(=Q  
accounting advisory serve                        会计咨询服务  "<h#Z(  
accounting firm                                 会计师事务所 rO%+)M$A  
accounting information                      会计信息，会计资料 .Q)"F /  
accounting period                             会计期间 Ti c9ri  
accounting policies                                   会计政策 6l7
a9IJ  
accounting professional bodies                 会计职业组织，会计职业团体 /k"P4\P`+Q  
accounting records                                   会计记录 ;_&L^)~P$  
accounting responsibility                           会计责任 2wsZ&y%  
accounting service                             会计服务 DP]|}8~L  
accounting standards                                会计准则 |YFlJ2w  
Accounting Standards for Business Enterprises       企业会计准则 p'}%pAY  
accounting system                             会计系统 e"/X*xA  
accounting treatment                                会计处理 /n:fxdhe  
accuracy                                    准确性，精确性 FCJ(D!  
additional audit procedures                      追加审计程序 4O^1gw  
addressee                                         收件人，收信人 Nq6CvDXi  
Administration of State-owned Assets  (the～)     国有资产管理局 7Z3qaXPH  
administrative laws and regulations                 行政法规 iUBni&B  
adverse impact                                 不利影响，负面影响 $?{zV$r1
 
adverse opinion                                反对意见 QLG,r^  
advisory group                                  咨询组，顾问组 ^ s4|  
agency fee                                        代理费，代理费用 5xUPqW%3  
aggregate                                          总计，合计为…… 0pOha(,~  
alternation of document and record                 变造文件和记录 e90z(EF?0  
alternative audit procedures                      替代审计程序，备选审计程序 >E=a~ O  
amend                                              修改，修订 oP 0j>i,"&  
amortisation                                      摊销 ?3N86Qj  
analytical capacity                             分析能力 o]U==  
analytical procedures                               分析性程序 kyB]fmS  
annual financial statements                        年度会计报表，年度财务报表 ?0Zw ^a   
appendix                                          附录，附表 ^]gl#&"D  
applicable                                         适用的 /
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applicable laws and regulations                 适用的法规 6^Vf 5W{  
application systems                                  应用系统 @7'gr>_E  
apply consistently                              一贯地执行，一贯地实施 +-d>Sl (  
appropriate                                       适当的，合适的； T]2q >N  
征用，挪用 {piS3xBi  
appropriate authorization                          适当的授权 Y,~]ec I  
appropriateness of audit evidence                    审计证据的适当性 2
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approval                                    批准，核准 ]:fHvx_?`7  
assertion                                    (会计报表上的)认定；确认 DI[Ee?  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 (p!AX
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asset                                                 资产，财产 .`XA6e(8KR  
asset restructuring                             资产重组 cTp +M L  
assignment of duties                                 职责的划分 do 7{  
assistant                                     助理，助理人员 -N eF6  
associated company                                 联属公司，联营公司 ZrS!R[  
association                                        联合，结合；协会，社团 ERjf.7)d  
assumption                                       假设，假定 DmsloPB?_  
at a given date                                         在某一特定时日 am
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attestation                                         鉴证，公证 \-yi#N  
attestation service                             鉴证服务 0=&]!WRT  
audit adjustment                                审计调整 H(s^le:!  
audit areas                                        审计领域 I|H mbTXa  
audit conclusion                                审计结论 lc7]=,qyF  
audit effectiveness                             审计效果 +\chHOsw  
audit efficiency                                  审计效率 p4 PFoFo2  
audit engagement letter                      审计业务约定书 ZT#G
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audit evidence                                          审计证据 qcF{Kex"  
audit fee                                    审计费 n3\vq3^?  
audit files                                          审计档案 3RUB2c4  
audit findings                                     审计中发现的事项 PV2904  
audit implementation stage                        审计实施阶段 is$d<Y&F  
audit mark                                        审计标识 Q23y.^W%c  
audit materiality                                 审计重要性 FC#Qtu~J  
audit method                                     审计方法 l ,.;dw  
audit objective                                         审计目标，审计目的 HZ3<}`P_W  
audit of financial statements                      会计报表审计，财务报表审计 a\MJbBXv  
audit opinion                                     审计意见 hlZjk0ez  
audit period                                      被审计期间，被审计年度 #Uu"olX7  
audit plan                                          审计计划 N}=-+E|  
audit planning                                    编制审计计划，制定审计计划，审计计划 -(EqBr@_  
audit planning stage                                  审计计划阶段 ZHJzh\?  
audit procedure                                审计程序 [ge Y:v_B  
audit programme                               审计程序表，具体审计计划 Jo0x/+?,+  
audit report                                       审计报告 edQ><lz  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 P.Bk-#}$  
audit report with a qualified opinion                 有保留意见的审计报告 we9AB_y  
audit report with an adverse opinion                否定意见的审计报告 iDsjIW\j  
audit report with dual dates                      双重日期审计报告 Lsdu:+-  
audit reporting stage                                 审计报告阶段 ",m5}mk:4  
audit responsibility                                   审计责任 '4rgIs3=x"  
audit results                                      审计结果 \+\h<D-5  
audit risk                                          审计风险 mVLGQlvVK  
audit sampling                                          审计抽样 Ih0GzyU*4  
audit sampling techniques                         审计抽样方法，审计抽样技术 AXCJFqk;  
audit strategies                                  审计策略 P}jr 8Z  
audit summary                                         审计总结，审计小结 5cU8GgN`  
audit team                                         审计小组 eMwf'*#  
audit test                                    审计测试  a4yU[KK  
audit trail                                          审计轨迹 DH%X+r  
audit work                                        审计工作 iu'yB  
audit working paper                                 审计工作底稿 LFC k
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audited financial statement                        审计会计报表，已审计财务报表 OsXQWSkj~  
Auditing Guidelines (the～)                      审计规范指南 u(R`}C?P'  
auditing standards                             审计准则 ]2jnY&a5  
audit-oriented working paper                          (审计)业务类工作底稿 K5$ y  
authorisation                                     授权 nL?B  
authorisation of transaction                       交易的授权 @WmB0cc_  
availability                                         可获得性 cW RY[{v  
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balance                                      余额；差额；平衡 |*b8-a8<  
balance sheet                                    资产负债表 -vyC,A  
bank                                                 银行 @."R9s  
bank account                                    银行账户，银行户头 e#wn;w
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bank statement                                 银行对账单 xM:dFS  
barter transaction                              易货交易，以物换物交易 '&K u Ba  
basis of audit                                    审计依据 }73H$ss:  
basis of preparation                                (会计报表的)编制基础 ;p/@tr9  
book of account                               账目，账簿 0czy:d,M%  
borrowing                                         借款，贷款，借债 >Ry4Cc  
branch                                              分支，分支机构，分店 TsQMwV_h  
brought forward                                (账户余额等的)承上年，承上期，承上页 G>Q{[m$  
budget                                              预算 &}]Wbk4:  
building                                      建筑物；大楼 }Y[.h=X  
business conditions                                  业务情况，经营情况 z)26Ahm TV  
business licence                               (企业等的)营业执照 &e(de$}xt  
business relation                                业务关系 wv<"W@& 9  
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