[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 tgSl(.  
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审计词汇英汉对照 Yj3j?.JJk  
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ability to continue as a going concern               持续经营能力 rp^
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acceptability                                     可接受性，可接受程度 )c!7V)z  
acceptable level of detection risk                     检查风险的可接受水平 _;L%? -2c  
acceptance of engagement                       接受委托 un([3r  
accepting the engagement for the first time              首次接受委托 7DZxrVw  
access to asset                                         对资产的接触 (8T36pt~  
according to                                     根据，依据，依照 ix4O-o{  
account balance                                账户余额 yw2Mr+9I  
account for                                       对……进行会计处理，核算；解释 Hvqv
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accounting                                        会计，会计学 +a1Or  
accounting advisory serve                        会计咨询服务 6a6;]lsG  
accounting firm                                 会计师事务所 g@ 0<`g  
accounting information                      会计信息，会计资料 ~Cc%!4f'  
accounting period                             会计期间 p}H:t24Cr5  
accounting policies                                   会计政策 }p,#rOX:A  
accounting professional bodies                 会计职业组织，会计职业团体 011 N  
accounting records                                   会计记录 5:y\ejU  
accounting responsibility                           会计责任 ^{Wx\+*!  
accounting service                             会计服务 zwJ B.4@  
accounting standards                                会计准则 Q^13KWvuV  
Accounting Standards for Business Enterprises       企业会计准则 O?\UPNb:K  
accounting system                             会计系统 lw+Y_;  
accounting treatment                                会计处理 ,w-=8>5lrj  
accuracy                                    准确性，精确性 _G3L+
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additional audit procedures                      追加审计程序 N{+6V`\  
addressee                                         收件人，收信人 o]T-7Gs4p  
Administration of State-owned Assets  (the～)     国有资产管理局 stGk*\>U'  
administrative laws and regulations                 行政法规 t&|M@Ouet  
adverse impact                                 不利影响，负面影响 V /i~IG`h/  
adverse opinion                                反对意见 oKyl2jg+,  
advisory group                                  咨询组，顾问组 5SV w71*  
agency fee                                        代理费，代理费用 &[ oW"Q{  
aggregate                                          总计，合计为…… W5i{W'  
alternation of document and record                 变造文件和记录 @yV.Yx"p_  
alternative audit procedures                      替代审计程序，备选审计程序 P+ejyl,  
amend                                              修改，修订 E>LZw>^YJ  
amortisation                                      摊销 ;OC~,?O5  
analytical capacity                             分析能力 ZkWX4?&OMt  
analytical procedures                               分析性程序 hk*@<ff  
annual financial statements                        年度会计报表，年度财务报表 iA.:{^_)09  
appendix                                          附录，附表 OVq(u lwi+  
applicable                                         适用的 5>r2&72=  
applicable laws and regulations                 适用的法规 xWRkg$A  
application systems                                  应用系统 EBQ,Ypv  
apply consistently                              一贯地执行，一贯地实施 Z$*m=]2  
appropriate                                       适当的，合适的； 8O^<#lh  
征用，挪用 GZxPh&BM?  
appropriate authorization                          适当的授权 Sb QM!Q  
appropriateness of audit evidence                    审计证据的适当性 ,zF^^,lO7  
approval                                    批准，核准 |)KOy~"  
assertion                                    (会计报表上的)认定；确认 ]mzghH:E  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 wWYo\WH'  
asset                                                 资产，财产 hl}iw_e  
asset restructuring                             资产重组 D9yAq'k$  
assignment of duties                                 职责的划分 . E8Gj'yO  
assistant                                     助理，助理人员 F)8M9%g5m  
associated company                                 联属公司，联营公司 Pk?M~{S  
association                                        联合，结合；协会，社团 9 AWFjoXl"  
assumption                                       假设，假定 !l9i)6 W  
at a given date                                         在某一特定时日 t,w'w_C  
attestation                                         鉴证，公证 _ASyGmO{  
attestation service                             鉴证服务 w;b;rHAZ\  
audit adjustment                                审计调整 R1cOUV,y[/  
audit areas                                        审计领域 "J(T?|t  
audit conclusion                                审计结论 O'r z  
audit effectiveness                             审计效果 } *:H\GL  
audit efficiency                                  审计效率 F_I.=zQr  
audit engagement letter                      审计业务约定书 D[p_uDIz  
audit evidence                                          审计证据 *lo0T93B  
audit fee                                    审计费 'Lu d=u{  
audit files                                          审计档案 sgLw,WZ:  
audit findings                                     审计中发现的事项 `g}po%k  
audit implementation stage                        审计实施阶段 ptQCqQ1_d  
audit mark                                        审计标识 Mg~62u  
audit materiality                                 审计重要性 |S6L[Uo  
audit method                                     审计方法 Zdfruzl&`  
audit objective                                         审计目标，审计目的 A)9F_;BY  
audit of financial statements                      会计报表审计，财务报表审计 T`$!/BlZ  
audit opinion                                     审计意见 mI>=S  
audit period                                      被审计期间，被审计年度 ;$Pjl8\  
audit plan                                          审计计划 2rG g  
audit planning                                    编制审计计划，制定审计计划，审计计划 BMdcW MYU\  
audit planning stage                                  审计计划阶段 jvQpfd  
audit procedure                                审计程序 _uL8TC^  
audit programme                               审计程序表，具体审计计划 w# R0QF  
audit report                                       审计报告 yedEI[_4  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 S*l=FRFI  
audit report with a qualified opinion                 有保留意见的审计报告 IkP; i_|  
audit report with an adverse opinion                否定意见的审计报告 6s.>5}M!  
audit report with dual dates                      双重日期审计报告 .Lm0$o*`  
audit reporting stage                                 审计报告阶段 C2;Hugm4  
audit responsibility                                   审计责任 bQgtZHO  
audit results                                      审计结果 wiP )"g.t  
audit risk                                          审计风险 AfT;IG%Gt  
audit sampling                                          审计抽样 $!goM~pZ  
audit sampling techniques                         审计抽样方法，审计抽样技术 frRO?  
audit strategies                                  审计策略 .b|!FWHNS  
audit summary                                         审计总结，审计小结 gP2<L5&Z,  
audit team                                         审计小组 U|~I
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audit test                                    审计测试 2Tcc Iv  
audit trail                                          审计轨迹 WRqpQEY  
audit work                                        审计工作 jZgCDA8Mr!  
audit working paper                                 审计工作底稿 fq?MnWc  
audited financial statement                        审计会计报表，已审计财务报表 &BxZ}JH=k  
Auditing Guidelines (the～)                      审计规范指南 K''2
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auditing standards                             审计准则 !NO)|N>  
audit-oriented working paper                          (审计)业务类工作底稿 P,<p
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authorisation                                     授权 *&BS[0
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authorisation of transaction                       交易的授权 DQ.;2W  
availability                                         可获得性 ja&S^B^@  
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balance                                      余额；差额；平衡 h4E[\<?  
balance sheet                                    资产负债表 PI&@/+  
bank                                                 银行 B=)tq.Q7  
bank account                                    银行账户，银行户头 RjxFlKs8  
bank statement                                 银行对账单 av"dJm  
barter transaction                              易货交易，以物换物交易 m\f}?t  
basis of audit                                    审计依据 Rm[{^V.Z$  
basis of preparation                                (会计报表的)编制基础 `u" )*Q}  
book of account                               账目，账簿 z9 $1jC  
borrowing                                         借款，贷款，借债 &PUn,9 Rm  
branch                                              分支，分支机构，分店 y_M,p?]^,  
brought forward                                (账户余额等的)承上年，承上期，承上页 D+xPd<  
budget                                              预算 u>*d^[zS  
building                                      建筑物；大楼 534DAhpD=.  
business conditions                                  业务情况，经营情况 x"~gulcz  
business licence                               (企业等的)营业执照 !@T5](zV  
business relation                                业务关系 dmYgv^t
 
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