[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 &&X,1/  
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审计词汇英汉对照 '+cI W(F?  
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ability to continue as a going concern               持续经营能力 i/ilG3m>  
acceptability                                     可接受性，可接受程度 c~Ka) dF|  
acceptable level of detection risk                     检查风险的可接受水平 } p'ZMj&  
acceptance of engagement                       接受委托 %T{]l;5  
accepting the engagement for the first time              首次接受委托 }9'`3vsJ  
access to asset                                         对资产的接触 n~*".ZC'Y  
according to                                     根据，依据，依照 <=q} Nd\  
account balance                                账户余额 \
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account for                                       对……进行会计处理，核算；解释 senK(kbc  
accounting                                        会计，会计学 'jtC#:ePK  
accounting advisory serve                        会计咨询服务 FM@iIlY"  
accounting firm                                 会计师事务所 Ic#xz;elM  
accounting information                      会计信息，会计资料 R2~Tr$:  
accounting period                             会计期间 []>'Dw_r  
accounting policies                                   会计政策 k&]nF,f
 
accounting professional bodies                 会计职业组织，会计职业团体 jhNFaBrS  
accounting records                                   会计记录 KQdIG9O+6  
accounting responsibility                           会计责任 V)`2Kw  
accounting service                             会计服务 /~[Lr   
accounting standards                                会计准则 TC\+>LXiZ  
Accounting Standards for Business Enterprises       企业会计准则 x<NPp&GE  
accounting system                             会计系统 zH8E,)  
accounting treatment                                会计处理 , S8K!  
accuracy                                    准确性，精确性 SAx9cjj +  
additional audit procedures                      追加审计程序 'pdTV:]zA  
addressee                                         收件人，收信人 E $@W~).!  
Administration of State-owned Assets  (the～)     国有资产管理局 }rTH<!j  
administrative laws and regulations                 行政法规 e#(Ck{e  
adverse impact                                 不利影响，负面影响 ~&?bU]F  
adverse opinion                                反对意见 IHl q27O  
advisory group                                  咨询组，顾问组 ISbs l=F  
agency fee                                        代理费，代理费用 jVj5; }  
aggregate                                          总计，合计为…… eU?hin@X  
alternation of document and record                 变造文件和记录 *T|B'80  
alternative audit procedures                      替代审计程序，备选审计程序 {4Of.  
amend                                              修改，修订 6o3 bq|  
amortisation                                      摊销 CLb6XnkcA\  
analytical capacity                             分析能力 '|C3t!H`  
analytical procedures                               分析性程序 kI{DxuTad  
annual financial statements                        年度会计报表，年度财务报表 yPm2??5MW>  
appendix                                          附录，附表 /:&!o2&1H  
applicable                                         适用的 b'H'QY   
applicable laws and regulations                 适用的法规 d2 ^}ooE  
application systems                                  应用系统 N%y i4  
apply consistently                              一贯地执行，一贯地实施 U@lc1#  
appropriate                                       适当的，合适的； H"C'<(4*\  
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appropriate authorization                          适当的授权
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appropriateness of audit evidence                    审计证据的适当性 @fL ^I& ++  
approval                                    批准，核准 ou|emAV  
assertion                                    (会计报表上的)认定；确认 -EjXVn! vQ  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 \{,TpK.  
asset                                                 资产，财产 Ac7^JXh%
 
asset restructuring                             资产重组 gg;r;3u  
assignment of duties                                 职责的划分 R$awgSE  
assistant                                     助理，助理人员 F qKJids-  
associated company                                 联属公司，联营公司 TOYK'|lwM  
association                                        联合，结合；协会，社团 ]Z JoC!u  
assumption                                       假设，假定 P:qmg"i@3  
at a given date                                         在某一特定时日 LSo!_tY  
attestation                                         鉴证，公证 8s%/5v"  
attestation service                             鉴证服务 X|M!Nt0'  
audit adjustment                                审计调整 o_b[
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audit areas                                        审计领域 i%glQT  
audit conclusion                                审计结论 /'O8RUjN  
audit effectiveness                             审计效果 XX;4A  
audit efficiency                                  审计效率 Y 4T")  
audit engagement letter                      审计业务约定书 ,w }Po  
audit evidence                                          审计证据 !,J# r  
audit fee                                    审计费 cH]tZ$E`  
audit files                                          审计档案 GN.Oa$  
audit findings                                     审计中发现的事项 A]1Nm3@  
audit implementation stage                        审计实施阶段 bm588UQ  
audit mark                                        审计标识 H^_,e= j  
audit materiality                                 审计重要性 &dtk&P{  
audit method                                     审计方法 Ae)xFnuq3  
audit objective                                         审计目标，审计目的 E$d3+``  
audit of financial statements                      会计报表审计，财务报表审计 R{hX--|j  
audit opinion                                     审计意见 L\yVE J9x  
audit period                                      被审计期间，被审计年度 gU9{~-9}  
audit plan                                          审计计划 ZTC>Ufu2!  
audit planning                                    编制审计计划，制定审计计划，审计计划 ]AP1+ &9fN  
audit planning stage                                  审计计划阶段 I Mgd2qIC  
audit procedure                                审计程序 < J[le=  
audit programme                               审计程序表，具体审计计划 8WP>u8&  
audit report                                       审计报告 yev!Nw  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ffCDO\i({  
audit report with a qualified opinion                 有保留意见的审计报告 ^}3^|
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audit report with an adverse opinion                否定意见的审计报告 I8F +Z  
audit report with dual dates                      双重日期审计报告 NGra/s,9|  
audit reporting stage                                 审计报告阶段 Ku;fZN[g  
audit responsibility                                   审计责任 l=^A41L_  
audit results                                      审计结果 wZrFu(_  
audit risk                                          审计风险 XLpP*VH3  
audit sampling                                          审计抽样 wI#8|,]"z  
audit sampling techniques                         审计抽样方法，审计抽样技术 &9k~\;x  
audit strategies                                  审计策略 ^<]'?4m]  
audit summary                                         审计总结，审计小结 e r" w{  
audit team                                         审计小组 >hKsj{=R7  
audit test                                    审计测试 95;{ms[  
audit trail                                          审计轨迹 a|ftl&uk  
audit work                                        审计工作 ` ]|X_!J-  
audit working paper                                 审计工作底稿 77
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audited financial statement                        审计会计报表，已审计财务报表 ,,3lH-C  
Auditing Guidelines (the～)                      审计规范指南 wNONh`b  
auditing standards                             审计准则 }v1wpv/b(  
audit-oriented working paper                          (审计)业务类工作底稿 ;yH>A ;,K%  
authorisation                                     授权 B6XO&I1c  
authorisation of transaction                       交易的授权 @xG&K{j  
availability                                         可获得性 dQut8>0&  
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balance                                      余额；差额；平衡 K2m>D=w  
balance sheet                                    资产负债表 &\zYbGU  
bank                                                 银行 jiI=tg;  
bank account                                    银行账户，银行户头 LS@TTiN   
bank statement                                 银行对账单  ` Xc7b  
barter transaction                              易货交易，以物换物交易 :XKYfc_y  
basis of audit                                    审计依据 mrGV{{.  
basis of preparation                                (会计报表的)编制基础 <H[w0Z$  
book of account                               账目，账簿 jzvK;*N  
borrowing                                         借款，贷款，借债 ]kh]l8t^
 
branch                                              分支，分支机构，分店 lR(9;3  
brought forward                                (账户余额等的)承上年，承上期，承上页 LPs%^*8(2  
budget                                              预算 J,a&"eOZ  
building                                      建筑物；大楼 <y 4(!z"  
business conditions                                  业务情况，经营情况 %V_ XY+o  
business licence                               (企业等的)营业执照 #-az]s|N  
business relation                                业务关系 $m`Dyu  
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