[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 JQH7ZaN  
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审计词汇英汉对照 z^9E;  
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ability to continue as a going concern               持续经营能力 Bj+wayMi  
acceptability                                     可接受性，可接受程度 Ki63Ox^O  
acceptable level of detection risk                     检查风险的可接受水平 TL]
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acceptance of engagement                       接受委托 A
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accepting the engagement for the first time              首次接受委托 :Ip
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access to asset                                         对资产的接触 ' me:Zd  
according to                                     根据，依据，依照 {[N?+ZJD*L  
account balance                                账户余额 Bjtj{B  
account for                                       对……进行会计处理，核算；解释 +yiU@K).0  
accounting                                        会计，会计学 AO^]>/7ed  
accounting advisory serve                        会计咨询服务 >
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accounting firm                                 会计师事务所 q:Wq8  
accounting information                      会计信息，会计资料 9G+y.^/6  
accounting period                             会计期间 m.Twgin  
accounting policies                                   会计政策 ^ }tLnF  
accounting professional bodies                 会计职业组织，会计职业团体 6g8M7<og9R  
accounting records                                   会计记录 p ^](3Vi(  
accounting responsibility                           会计责任 @N]5&4NL  
accounting service                             会计服务 :K:f^o]s  
accounting standards                                会计准则 a
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Accounting Standards for Business Enterprises       企业会计准则 ;i/"$K  
accounting system                             会计系统 ^b:Xo"q#H  
accounting treatment                                会计处理 3m3 EXz  
accuracy                                    准确性，精确性 i{P%{hVb  
additional audit procedures                      追加审计程序 VmMh+)UZ  
addressee                                         收件人，收信人 {GAsFnZk  
Administration of State-owned Assets  (the～)     国有资产管理局 H a90  
administrative laws and regulations                 行政法规 i>WOYI9  
adverse impact                                 不利影响，负面影响
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adverse opinion                                反对意见 E} Ljo  
advisory group                                  咨询组，顾问组 7Onk!NH  
agency fee                                        代理费，代理费用 Rnz8 f}  
aggregate                                          总计，合计为…… N:twq&[Y  
alternation of document and record                 变造文件和记录 >Sh0d
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alternative audit procedures                      替代审计程序，备选审计程序 ktU9LW~  
amend                                              修改，修订 /#@LRN<oCq  
amortisation                                      摊销 }Z^FEd"y  
analytical capacity                             分析能力 l'W3=,G[?  
analytical procedures                               分析性程序 cgzy0$8dj\  
annual financial statements                        年度会计报表，年度财务报表 ysL0hwir  
appendix                                          附录，附表 >}70]dN7b  
applicable                                         适用的 *>G^!e.u  
applicable laws and regulations                 适用的法规 Io2,% !D  
application systems                                  应用系统 ^NY+wR5Sn  
apply consistently                              一贯地执行，一贯地实施 {`tHJ|8  
appropriate                                       适当的，合适的； 3e#x)H/dr  
征用，挪用 zI1(F67d`  
appropriate authorization                          适当的授权 %f_FGh  
appropriateness of audit evidence                    审计证据的适当性 -6(h@F%E  
approval                                    批准，核准 bb*c+XN0  
assertion                                    (会计报表上的)认定；确认 zwKg  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 vM5k4%D  
asset                                                 资产，财产 }<E sS  
asset restructuring                             资产重组 loml.e=87  
assignment of duties                                 职责的划分 o-L|"3P  
assistant                                     助理，助理人员 1hF2eNh  
associated company                                 联属公司，联营公司 $:qI&)/  
association                                        联合，结合；协会，社团 ;|Y2r^c  
assumption                                       假设，假定 6'S5sR A  
at a given date                                         在某一特定时日 Bi'I18<  
attestation                                         鉴证，公证 =ltbSf7  
attestation service                             鉴证服务 niXHK$@5  
audit adjustment                                审计调整 YhEiN. ~  
audit areas                                        审计领域 q]2}UuM|U  
audit conclusion                                审计结论 l_UXrnm/N  
audit effectiveness                             审计效果 'SsPx&)l  
audit efficiency                                  审计效率 ?IL! X-xx  
audit engagement letter                      审计业务约定书 y.L|rRe@P  
audit evidence                                          审计证据 U{
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audit fee                                    审计费 pyu46iE)  
audit files                                          审计档案 E|KLK4]  
audit findings                                     审计中发现的事项 dw|-=~  
audit implementation stage                        审计实施阶段 AaJ,=eQ  
audit mark                                        审计标识 .%-6&%1  
audit materiality                                 审计重要性 JrY"J]/  
audit method                                     审计方法 5JJg"yuY"  
audit objective                                         审计目标，审计目的 ]9bh+  
audit of financial statements                      会计报表审计，财务报表审计 " 8~f  
audit opinion                                     审计意见 T2c_vY  
audit period                                      被审计期间，被审计年度 |6\FI?  
audit plan                                          审计计划 l:>qR/|m  
audit planning                                    编制审计计划，制定审计计划，审计计划 uJ2C+$=Ul  
audit planning stage                                  审计计划阶段 g?k#wj1uH  
audit procedure                                审计程序 )Mm;9
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audit programme                               审计程序表，具体审计计划 >\^N\&  
audit report                                       审计报告 4WBoZJ  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 a!s.850@  
audit report with a qualified opinion                 有保留意见的审计报告 @vVRF Z  
audit report with an adverse opinion                否定意见的审计报告 Q' OuZKhA  
audit report with dual dates                      双重日期审计报告 G_7ks]u-  
audit reporting stage                                 审计报告阶段 f(w#LuW<  
audit responsibility                                   审计责任 %fex uy4  
audit results                                      审计结果 3G:NZ)p  
audit risk                                          审计风险 A8A:@-e8A  
audit sampling                                          审计抽样 9-
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audit sampling techniques                         审计抽样方法，审计抽样技术 nN(D 7wk  
audit strategies                                  审计策略 b |o`Q7Hj  
audit summary                                         审计总结，审计小结 -(%ar%~Zd  
audit team                                         审计小组 Q"l"p:n%n  
audit test                                    审计测试 ^Yg|P&e(;  
audit trail                                          审计轨迹 8AC.2v?_  
audit work                                        审计工作 s$2l"|h>B  
audit working paper                                 审计工作底稿 Q]2sj:  
audited financial statement                        审计会计报表，已审计财务报表 wfU&{7yt  
Auditing Guidelines (the～)                      审计规范指南 'p|Iwtjn>  
auditing standards                             审计准则 V'f&JQA  
audit-oriented working paper                          (审计)业务类工作底稿 UIm[DYMS  
authorisation                                     授权 xPn'yo  
authorisation of transaction                       交易的授权 0C"PC:h5  
availability                                         可获得性 v"G%5pq*\  
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balance                                      余额；差额；平衡 } Y7W1$he  
balance sheet                                    资产负债表 qCxD{-9x{  
bank                                                 银行 =2vMw]  
bank account                                    银行账户，银行户头 c:`` Y:  
bank statement                                 银行对账单 E9Qd>o  
barter transaction                              易货交易，以物换物交易 ZmYSi$B  
basis of audit                                    审计依据 ,&zjOc_v  
basis of preparation                                (会计报表的)编制基础 r=iMo7q  
book of account                               账目，账簿 )$Dcrrj  
borrowing                                         借款，贷款，借债 tehI!->l  
branch                                              分支，分支机构，分店 D~i@. k  
brought forward                                (账户余额等的)承上年，承上期，承上页 p'uqh e X  
budget                                              预算 S,)|~#5x  
building                                      建筑物；大楼 Ok~W@sYST  
business conditions                                  业务情况，经营情况 jmk*z(}#:  
business licence                               (企业等的)营业执照 + 8K1]'t$  
business relation                                业务关系 ,:dEEL+>c  
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