[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 PXWBc\  
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审计词汇英汉对照 }k$2r3  
   cZi/bIh  
A TX$j-TM'  
|-bAzt  
D >$9(  
ability to continue as a going concern               持续经营能力 (k4>I"x)  
acceptability                                     可接受性，可接受程度 du Pzt  
acceptable level of detection risk                     检查风险的可接受水平 qh{hpX)\D  
acceptance of engagement                       接受委托 2+50ezsId  
accepting the engagement for the first time              首次接受委托 ; &$djP  
access to asset                                         对资产的接触 +TL5yuA  
according to                                     根据，依据，依照 ~0eJ6i  
account balance                                账户余额 N"Q-xK  
account for                                       对……进行会计处理，核算；解释 =XuBan3 B>  
accounting                                        会计，会计学 ,5.ve)/dE  
accounting advisory serve                        会计咨询服务 p{gJVP#l'Z  
accounting firm                                 会计师事务所 "{Lp'+wNw  
accounting information                      会计信息，会计资料 [WW3'= e^  
accounting period                             会计期间 0@k)Cz[0;  
accounting policies                                   会计政策 DHQavHqbZ  
accounting professional bodies                 会计职业组织，会计职业团体 =c:K(N qL  
accounting records                                   会计记录 w*n@_n={  
accounting responsibility                           会计责任 #!qa#.Yi  
accounting service                             会计服务 qXcHf6  
accounting standards                                会计准则 \b6H4aQii  
Accounting Standards for Business Enterprises       企业会计准则 :+06M@  
accounting system                             会计系统 VG'M=O{)3  
accounting treatment                                会计处理 DAa??/,x7  
accuracy                                    准确性，精确性 ,t2Mur  
additional audit procedures                      追加审计程序 >|IUjv2L  
addressee                                         收件人，收信人 8cI<~|4_  
Administration of State-owned Assets  (the～)     国有资产管理局 =wEU+R_#o  
administrative laws and regulations                 行政法规 k/srT<  
adverse impact                                 不利影响，负面影响 iEjUo, Y[  
adverse opinion                                反对意见 A0JlQE&U  
advisory group                                  咨询组，顾问组 ?> )(;Ir9  
agency fee                                        代理费，代理费用 _[M*o0[@W  
aggregate                                          总计，合计为……  $I}7EI  
alternation of document and record                 变造文件和记录 e*K1";  
alternative audit procedures                      替代审计程序，备选审计程序 O(pa;&"  
amend                                              修改，修订 X!6oviT|m  
amortisation                                      摊销 3M~*4  
analytical capacity                             分析能力 =r=?N\7I  
analytical procedures                               分析性程序 {5`=){  
annual financial statements                        年度会计报表，年度财务报表 rs`"Kz`(  
appendix                                          附录，附表 rW),xfo0  
applicable                                         适用的 1!/WC.0  
applicable laws and regulations                 适用的法规 ]fiAV|'^  
application systems                                  应用系统 S3fyt]pp  
apply consistently                              一贯地执行，一贯地实施 Ry_"sow4  
appropriate                                       适当的，合适的； iTUOJ3V7i  
征用，挪用 Ct@OS227x  
appropriate authorization                          适当的授权 s&.VU|=VQ@  
appropriateness of audit evidence                    审计证据的适当性 !I)wI~XF)5  
approval                                    批准，核准 a>6@1liT  
assertion                                    (会计报表上的)认定；确认 #z$g1\v  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 QTe>EJ12  
asset                                                 资产，财产 EUGN`t-M  
asset restructuring                             资产重组 `!- w^ ~c  
assignment of duties                                 职责的划分 s\/$`fuhx  
assistant                                     助理，助理人员 )b\8 9F  
associated company                                 联属公司，联营公司 Q&\(m[:)  
association                                        联合，结合；协会，社团 q/qJkr^2  
assumption                                       假设，假定 7:Cq[u fl  
at a given date                                         在某一特定时日 ^V
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attestation                                         鉴证，公证 {PBm dX  
attestation service                             鉴证服务 .0=VQU  
audit adjustment                                审计调整 (?y
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audit areas                                        审计领域 Fx!NRY_  
audit conclusion                                审计结论 crvq]J5  
audit effectiveness                             审计效果 wg.TCT2  
audit efficiency                                  审计效率 =pa F6!AB  
audit engagement letter                      审计业务约定书 tMbracm  
audit evidence                                          审计证据 p#A{.6Pa:  
audit fee                                    审计费 25R6>CXsi  
audit files                                          审计档案 S:F8`Gh  
audit findings                                     审计中发现的事项 Aq3.%,X2H  
audit implementation stage                        审计实施阶段 DWXxB  
audit mark                                        审计标识 <4Ev3z*;Z  
audit materiality                                 审计重要性 RvXK?mL4F  
audit method                                     审计方法 aWg*f*2f  
audit objective                                         审计目标，审计目的 _-6IB>  
audit of financial statements                      会计报表审计，财务报表审计 zqJ0pDS  
audit opinion                                     审计意见 ~[[(_C3  
audit period                                      被审计期间，被审计年度 Lnk(l2~U  
audit plan                                          审计计划 |K(jXZ)  
audit planning                                    编制审计计划，制定审计计划，审计计划 J bR;E`8  
audit planning stage                                  审计计划阶段 sQl`0|VH  
audit procedure                                审计程序 #^i.[7p  
audit programme                               审计程序表，具体审计计划 |i
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audit report                                       审计报告 LFwRTY,G  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 hH.X_X?d%  
audit report with a qualified opinion                 有保留意见的审计报告 G?$0OU  
audit report with an adverse opinion                否定意见的审计报告 3q}fDM(@J  
audit report with dual dates                      双重日期审计报告 W`k||U9  
audit reporting stage                                 审计报告阶段 q{RH/. l  
audit responsibility                                   审计责任 Hzdyf Z!jR  
audit results                                      审计结果 rfH'&k  
audit risk                                          审计风险 !8jr $  
audit sampling                                          审计抽样 T*3>LY+bb  
audit sampling techniques                         审计抽样方法，审计抽样技术 %G43g#pD  
audit strategies                                  审计策略 ]ucz8('  
audit summary                                         审计总结，审计小结 xtq='s8e  
audit team                                         审计小组 ud`!X#e~  
audit test                                    审计测试 Z]^Ooy[pb  
audit trail                                          审计轨迹 ]/cVlpZ{f  
audit work                                        审计工作 IUZ@n0/T  
audit working paper                                 审计工作底稿 \ )'`F; P  
audited financial statement                        审计会计报表，已审计财务报表 -F338J+J24  
Auditing Guidelines (the～)                      审计规范指南 j-}WA"  
auditing standards                             审计准则 >Y>>lE! k  
audit-oriented working paper                          (审计)业务类工作底稿 |,)=-21&;  
authorisation                                     授权 "I}]]?y  
authorisation of transaction                       交易的授权 3;-P(G@  
availability                                         可获得性 FG@ ')N!g  
B @b]?Gg  
balance                                      余额；差额；平衡 552yzn1  
balance sheet                                    资产负债表 tgpg  
bank                                                 银行 z%0'v`7  
bank account                                    银行账户，银行户头 {37v.4d;  
bank statement                                 银行对账单 2leTEs5aK`  
barter transaction                              易货交易，以物换物交易 9L+g;Js$4  
basis of audit                                    审计依据 G[4$@ {
  
basis of preparation                                (会计报表的)编制基础 Z 8xKg  
book of account                               账目，账簿 NpLO_-  
borrowing                                         借款，贷款，借债 m]"13E0*x  
branch                                              分支，分支机构，分店 *;u'W|"/~  
brought forward                                (账户余额等的)承上年，承上期，承上页 d!z}!  :  
budget                                              预算 ?ypX``3#s7  
building                                      建筑物；大楼 E(p*B8d  
business conditions                                  业务情况，经营情况
GUH-$rA  
business licence                               (企业等的)营业执照 L5{DW m~@  
business relation                                业务关系 m2esVvP  
c8<qn+=%?  

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