[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 GaG>0x  
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审计词汇英汉对照 w|-
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ability to continue as a going concern               持续经营能力 y'`/^>.  
acceptability                                     可接受性，可接受程度 Q`<{cFsU  
acceptable level of detection risk                     检查风险的可接受水平 UGI<
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acceptance of engagement                       接受委托 {]<c6*gQ  
accepting the engagement for the first time              首次接受委托 NBY|U{.g  
access to asset                                         对资产的接触 ur\6~'l4  
according to                                     根据，依据，依照 v62_VT2v  
account balance                                账户余额 YE{ [f@i0  
account for                                       对……进行会计处理，核算；解释 fk5'v
 
accounting                                        会计，会计学 &Y=0 0  
accounting advisory serve                        会计咨询服务 n jWe^  
accounting firm                                 会计师事务所 5b7(^T^K  
accounting information                      会计信息，会计资料 dHXe2rTE;&  
accounting period                             会计期间 Z|uvrFa  
accounting policies                                   会计政策 0bDc 4m  
accounting professional bodies                 会计职业组织，会计职业团体 "mW'tm1+  
accounting records                                   会计记录 p35=CX`T.  
accounting responsibility                           会计责任 <.QaOLD  
accounting service                             会计服务 i
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accounting standards                                会计准则 oCaYmi=:  
Accounting Standards for Business Enterprises       企业会计准则 78uImC*o  
accounting system                             会计系统 8m?(* [[  
accounting treatment                                会计处理 }q.D)'g_  
accuracy                                    准确性，精确性 @@Ybg6.+*  
additional audit procedures                      追加审计程序 ORs:S$Nt$  
addressee                                         收件人，收信人 X3l>GeUi  
Administration of State-owned Assets  (the～)     国有资产管理局 d#
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administrative laws and regulations                 行政法规 q`'f /CS  
adverse impact                                 不利影响，负面影响 /'rj L<M  
adverse opinion                                反对意见 7Ed0BJTa  
advisory group                                  咨询组，顾问组 ~R w1
 
agency fee                                        代理费，代理费用 E+@Q u "W  
aggregate                                          总计，合计为…… 9{jMO  
alternation of document and record                 变造文件和记录 A-C
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alternative audit procedures                      替代审计程序，备选审计程序 9efDM  
amend                                              修改，修订 -[7+g  
amortisation                                      摊销 @kFZN
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analytical capacity                             分析能力 ;\mX=S|a  
analytical procedures                               分析性程序 z4:!*:.Asu  
annual financial statements                        年度会计报表，年度财务报表 j%Au0k
 
appendix                                          附录，附表 o+E~iCu5  
applicable                                         适用的 _-_iw&F  
applicable laws and regulations                 适用的法规 gu(:'5cX  
application systems                                  应用系统 _YF >Y=D-  
apply consistently                              一贯地执行，一贯地实施 V/ G1C^'/  
appropriate                                       适当的，合适的； N>H@vt~  
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appropriate authorization                          适当的授权  TUcFx_  
appropriateness of audit evidence                    审计证据的适当性 xSmG,}3mF  
approval                                    批准，核准 s|Mo 3_>  
assertion                                    (会计报表上的)认定；确认 ?}cmES kX@  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ?Ij
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asset                                                 资产，财产 kw#X,hP  
asset restructuring                             资产重组 dw"Es;^  
assignment of duties                                 职责的划分 XjGS.&'I  
assistant                                     助理，助理人员 +#FqC/`l  
associated company                                 联属公司，联营公司 6dIPgie3w  
association                                        联合，结合；协会，社团 _nMd  
assumption                                       假设，假定 1!v{#w{u7  
at a given date                                         在某一特定时日 *4U_MM#rX  
attestation                                         鉴证，公证 I`V<Sh^Qd  
attestation service                             鉴证服务 } {1IB  
audit adjustment                                审计调整 PlkZ)S7C  
audit areas                                        审计领域 >a?Bk4w  
audit conclusion                                审计结论
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audit effectiveness                             审计效果 kK[4uQQ  
audit efficiency                                  审计效率 Qo#]Lo> \g  
audit engagement letter                      审计业务约定书 _Vr- bpAf  
audit evidence                                          审计证据 C t,p  
audit fee                                    审计费 q5(t2nNb  
audit files                                          审计档案 +F8{4^w1  
audit findings                                     审计中发现的事项 TJ"-cWpO1  
audit implementation stage                        审计实施阶段 GTP'js  
audit mark                                        审计标识 X0;u7g2Yz  
audit materiality                                 审计重要性 7?Wte&C];p  
audit method                                     审计方法 >O-KJZ'GV  
audit objective                                         审计目标，审计目的 [H}> 2Q  
audit of financial statements                      会计报表审计，财务报表审计 WO qDW~  
audit opinion                                     审计意见 xb,d,(^]R  
audit period                                      被审计期间，被审计年度 [CJ<$R !  
audit plan                                          审计计划 JQ03om--(  
audit planning                                    编制审计计划，制定审计计划，审计计划 0caZ_-zU  
audit planning stage                                  审计计划阶段 Dkz/hg:q  
audit procedure                                审计程序 o}rG:rhIh  
audit programme                               审计程序表，具体审计计划 EQm{qc;  
audit report                                       审计报告 &i5@4,p y9  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 e|]e\Or>  
audit report with a qualified opinion                 有保留意见的审计报告 e(0OZ_w  
audit report with an adverse opinion                否定意见的审计报告 ;4rhhh&  
audit report with dual dates                      双重日期审计报告 eYUb>M)  
audit reporting stage                                 审计报告阶段 1h$?,  
audit responsibility                                   审计责任 )E^S+ps  
audit results                                      审计结果 T*x2+(r  
audit risk                                          审计风险 aK_5@8+ZD  
audit sampling                                          审计抽样 YYe G9yR  
audit sampling techniques                         审计抽样方法，审计抽样技术 FzInIif  
audit strategies                                  审计策略 ~>CvZ7K  
audit summary                                         审计总结，审计小结 hne@I1  
audit team                                         审计小组 U^dfNi@q  
audit test                                    审计测试 5CY%h  
audit trail                                          审计轨迹 ok:uTeJI  
audit work                                        审计工作 s)1-xA{'.  
audit working paper                                 审计工作底稿 @2>UR9j  
audited financial statement                        审计会计报表，已审计财务报表 UGcmzwE  
Auditing Guidelines (the～)                      审计规范指南 E 2nz  
auditing standards                             审计准则 /|?$C7%a\D  
audit-oriented working paper                          (审计)业务类工作底稿 =]7o+L4  
authorisation                                     授权 Q~N,QMr)k&  
authorisation of transaction                       交易的授权 P 45Ir
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availability                                         可获得性 |:eTo<  
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balance                                      余额；差额；平衡 S{=5nR9j  
balance sheet                                    资产负债表 _**Nlp*%  
bank                                                 银行 6w^P{%ul  
bank account                                    银行账户，银行户头 )~U1sW&t  
bank statement                                 银行对账单 Y(PCc}/\  
barter transaction                              易货交易，以物换物交易 *#=Ijr~  
basis of audit                                    审计依据 )WqolB  
basis of preparation                                (会计报表的)编制基础 q'mh*   
book of account                               账目，账簿 6 5govor  
borrowing                                         借款，贷款，借债 f'*-<sSr  
branch                                              分支，分支机构，分店 QOWGQl%!  
brought forward                                (账户余额等的)承上年，承上期，承上页 &6sF wK  
budget                                              预算 g|~px$<iY  
building                                      建筑物；大楼 ?bZH Aed  
business conditions                                  业务情况，经营情况 \L Q+ n+  
business licence                               (企业等的)营业执照 p
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business relation                                业务关系 w!f2~j~  
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