[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 cw 2!V@  
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审计词汇英汉对照 bs)wxU`Q*  
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ability to continue as a going concern               持续经营能力 `+\$  
acceptability                                     可接受性，可接受程度 [i
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acceptable level of detection risk                     检查风险的可接受水平 eQ/w Mr  
acceptance of engagement                       接受委托 ~=OJCKv5(  
accepting the engagement for the first time              首次接受委托 Lv%t*s2$/  
access to asset                                         对资产的接触 ANw1P{9*  
according to                                     根据，依据，依照 ^"?a)KC  
account balance                                账户余额 hui #<2{  
account for                                       对……进行会计处理，核算；解释 Sj(>G;  
accounting                                        会计，会计学 MW rhVn{R  
accounting advisory serve                        会计咨询服务 >VIFQ\  
accounting firm                                 会计师事务所 (b#M4ho*f  
accounting information                      会计信息，会计资料 +CBN[/Z^i  
accounting period                             会计期间 :h34mNU
 
accounting policies                                   会计政策 %+j/nA1%S  
accounting professional bodies                 会计职业组织，会计职业团体 [}HPV+j=U  
accounting records                                   会计记录 F=e;[uK\  
accounting responsibility                           会计责任 Oz-/0;1n  
accounting service                             会计服务 }WC[<AqI  
accounting standards                                会计准则 *'8q?R?7g  
Accounting Standards for Business Enterprises       企业会计准则 w(ZZTVW-  
accounting system                             会计系统 o;Z"I&  
accounting treatment                                会计处理 \X*y~)+K`  
accuracy                                    准确性，精确性 X(BxC<!D.  
additional audit procedures                      追加审计程序 @PNgqjd  
addressee                                         收件人，收信人 -
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Administration of State-owned Assets  (the～)     国有资产管理局 ?
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administrative laws and regulations                 行政法规 /FXvrH(  
adverse impact                                 不利影响，负面影响 @B >D>B  
adverse opinion                                反对意见 Wgte.K> /  
advisory group                                  咨询组，顾问组 Pa d)|  
agency fee                                        代理费，代理费用 COHBjufmR  
aggregate                                          总计，合计为…… A8mc+ Bf(  
alternation of document and record                 变造文件和记录 >e6OlIW  
alternative audit procedures                      替代审计程序，备选审计程序 +0%r@hTv&>  
amend                                              修改，修订 ]FVJQS2h  
amortisation                                      摊销 klQmo30i  
analytical capacity                             分析能力 (nB[aM  
analytical procedures                               分析性程序 >fP;H}S6  
annual financial statements                        年度会计报表，年度财务报表 +fboTsp% H  
appendix                                          附录，附表 |-S!)iG1V  
applicable                                         适用的 d 5Ae67  
applicable laws and regulations                 适用的法规 hv#$Zo<  
application systems                                  应用系统 Ar>JQ@0  
apply consistently                              一贯地执行，一贯地实施 --l UEo~  
appropriate                                       适当的，合适的； 4pT^*  
征用，挪用 Psx"[2iZm  
appropriate authorization                          适当的授权 sNpA!!\PM  
appropriateness of audit evidence                    审计证据的适当性 ~3gaz Te9  
approval                                    批准，核准 !^F_7u@Q  
assertion                                    (会计报表上的)认定；确认 BSHS)_xs  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 -( p%+`  
asset                                                 资产，财产 V^Z5i]zT  
asset restructuring                             资产重组 BrSvkce  
assignment of duties                                 职责的划分 4bL *7
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assistant                                     助理，助理人员 [sH3REE1h  
associated company                                 联属公司，联营公司 =6ru%.8U,  
association                                        联合，结合；协会，社团 B$2GEg]Ri  
assumption                                       假设，假定 n^{h@u  
at a given date                                         在某一特定时日 yKj}l,i~8  
attestation                                         鉴证，公证 fNAW4I I}  
attestation service                             鉴证服务 J'ce?_\?PY  
audit adjustment                                审计调整 -DHzBq=H  
audit areas                                        审计领域 Am@Ta "2  
audit conclusion                                审计结论 e6_8f*o|s  
audit effectiveness                             审计效果 b3>zdS]Q  
audit efficiency                                  审计效率 yN`hW&K  
audit engagement letter                      审计业务约定书 qVfn(rZ  
audit evidence                                          审计证据 l9|K,YVW  
audit fee                                    审计费 sk9Ejaf6>  
audit files                                          审计档案 Vv(buG  
audit findings                                     审计中发现的事项 T\p>wiY2|F  
audit implementation stage                        审计实施阶段 O6?{@l  
audit mark                                        审计标识 <FBH;}]  
audit materiality                                 审计重要性
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audit method                                     审计方法 baG_7>Q9H  
audit objective                                         审计目标，审计目的 a"YVr'|  
audit of financial statements                      会计报表审计，财务报表审计 Z JWpb  
audit opinion                                     审计意见 Pi5MFw'v  
audit period                                      被审计期间，被审计年度 xva e^gr  
audit plan                                          审计计划 {"~[F2qR  
audit planning                                    编制审计计划，制定审计计划，审计计划 en{p<]H  
audit planning stage                                  审计计划阶段 Jy}~ZY  
audit procedure                                审计程序 9[VYd '  
audit programme                               审计程序表，具体审计计划 RjviHd#DXn  
audit report                                       审计报告 M/.M~/~  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 lq53 xT  
audit report with a qualified opinion                 有保留意见的审计报告 Rkk`+0K7$J  
audit report with an adverse opinion                否定意见的审计报告 5
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audit report with dual dates                      双重日期审计报告 E)m \KSwh  
audit reporting stage                                 审计报告阶段 53aJnxX  
audit responsibility                                   审计责任 4rL`||  
audit results                                      审计结果 _I;hM  
audit risk                                          审计风险 V2?{ebx`  
audit sampling                                          审计抽样 T'7>4MT(  
audit sampling techniques                         审计抽样方法，审计抽样技术 9*FA=E  
audit strategies                                  审计策略 E<-W & a}  
audit summary                                         审计总结，审计小结 U3B&3K} ~  
audit team                                         审计小组 T2]8w1l&K  
audit test                                    审计测试 b*S,8vE]  
audit trail                                          审计轨迹 lU Zj  
audit work                                        审计工作 NVkYm+J#  
audit working paper                                 审计工作底稿 Lc
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audited financial statement                        审计会计报表，已审计财务报表 9A4n8,&sm  
Auditing Guidelines (the～)                      审计规范指南 Ji,;ri2
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auditing standards                             审计准则 *>qc6d@'  
audit-oriented working paper                          (审计)业务类工作底稿 /cdLMm:  
authorisation                                     授权 a'Cny((
 
authorisation of transaction                       交易的授权 |*J;X<Vm  
availability                                         可获得性 1yF9zKs&_  
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balance                                      余额；差额；平衡 <?KgzIq2  
balance sheet                                    资产负债表 R?lTB3"   
bank                                                 银行 8d'/w} GV  
bank account                                    银行账户，银行户头 *
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bank statement                                 银行对账单 c%,ky$'18  
barter transaction                              易货交易，以物换物交易 NMw5ixl  
basis of audit                                    审计依据 & ;5f/  
basis of preparation                                (会计报表的)编制基础 @qcUxu4  
book of account                               账目，账簿 AFsieJ  
borrowing                                         借款，贷款，借债 J|
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branch                                              分支，分支机构，分店 T;Kv<G;  
brought forward                                (账户余额等的)承上年，承上期，承上页 |j'@no_rv  
budget                                              预算 H&*&n}vh5y  
building                                      建筑物；大楼 tOnOzD  
business conditions                                  业务情况，经营情况 *wqR.n?  
business licence                               (企业等的)营业执照 8Wtr, %82  
business relation                                业务关系 +K'YVB U}  
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