[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 V<7K!<g)b  
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审计词汇英汉对照 R{Kd%Y:2Y  
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ability to continue as a going concern               持续经营能力 _x|8U'|Ce  
acceptability                                     可接受性，可接受程度 n; '~"AG)  
acceptable level of detection risk                     检查风险的可接受水平 ~Z/`W`  
acceptance of engagement                       接受委托 A=[f>8  
accepting the engagement for the first time              首次接受委托 G~hILW^  
access to asset                                         对资产的接触 ]\mb6Hc  
according to                                     根据，依据，依照 8cPf0p:  
account balance                                账户余额 c:_i)":  
account for                                       对……进行会计处理，核算；解释 "91Atb;hJ  
accounting                                        会计，会计学 Ac(irPrD  
accounting advisory serve                        会计咨询服务 TKBK 3
N  
accounting firm                                 会计师事务所 pmD-]0  
accounting information                      会计信息，会计资料 ~U*N'>'=)  
accounting period                             会计期间 y!c7y]9__2  
accounting policies                                   会计政策 @DC2ci
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accounting professional bodies                 会计职业组织，会计职业团体 ue:P#] tx  
accounting records                                   会计记录 M|kDys  
accounting responsibility                           会计责任 b|@op>UZ  
accounting service                             会计服务 adr^6n6v  
accounting standards                                会计准则 CZ%"Pqy&1L  
Accounting Standards for Business Enterprises       企业会计准则 ]fS~N9B  
accounting system                             会计系统 Ri6 br  
accounting treatment                                会计处理 }fMFQA)  
accuracy                                    准确性，精确性 <mgTWv  
additional audit procedures                      追加审计程序 $ 5-2cL  
addressee                                         收件人，收信人 i-vJ&}}  
Administration of State-owned Assets  (the～)     国有资产管理局 Z q>.;>  
administrative laws and regulations                 行政法规 e6xjlaKb  
adverse impact                                 不利影响，负面影响 *_rGB
W  
adverse opinion                                反对意见 %c2i.E/G  
advisory group                                  咨询组，顾问组 5* z
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agency fee                                        代理费，代理费用 VRP.tD  
aggregate                                          总计，合计为…… Wq&c,H  
alternation of document and record                 变造文件和记录 ]Tw6Fg1o>  
alternative audit procedures                      替代审计程序，备选审计程序 N$\5%  
amend                                              修改，修订 5)NfZN#&  
amortisation                                      摊销 CIvT5^}  
analytical capacity                             分析能力 >
5:e1a?9  
analytical procedures                               分析性程序 `a-T95IFy  
annual financial statements                        年度会计报表，年度财务报表 G.ARu-2's  
appendix                                          附录，附表 I[IQFka}  
applicable                                         适用的 F(fr,m3  
applicable laws and regulations                 适用的法规 rL/7wa  
application systems                                  应用系统 mBkQ 8e  
apply consistently                              一贯地执行，一贯地实施 }'
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appropriate                                       适当的，合适的； E1w XG  
征用，挪用 ?
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appropriate authorization                          适当的授权 < io8 b|A  
appropriateness of audit evidence                    审计证据的适当性 y'wW2U/1-  
approval                                    批准，核准 c0p=/*s(  
assertion                                    (会计报表上的)认定；确认 P>Rqy  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 E004"E<E  
asset                                                 资产，财产 V)jhyCL  
asset restructuring                             资产重组 -^Va]Lk  
assignment of duties                                 职责的划分 !@1!ld  
assistant                                     助理，助理人员 \)kAhKtG  
associated company                                 联属公司，联营公司 Px&Mi:4tG  
association                                        联合，结合；协会，社团 b>._ r
&.  
assumption                                       假设，假定 leJd){  
at a given date                                         在某一特定时日 ]
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attestation                                         鉴证，公证 LB+=?Mz V  
attestation service                             鉴证服务 ,.F+x}  
audit adjustment                                审计调整 yvwcXNXR@  
audit areas                                        审计领域 [kkcV5I-  
audit conclusion                                审计结论 ,dMi+c`
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audit effectiveness                             审计效果 ,OAWGFKOp  
audit efficiency                                  审计效率 FEswNB(]*  
audit engagement letter                      审计业务约定书 nE%qm -  
audit evidence                                          审计证据 <L#r6y~H  
audit fee                                    审计费 3iL&;D  
audit files                                          审计档案 gcF><i6  
audit findings                                     审计中发现的事项 ;H|M)z#[Z  
audit implementation stage                        审计实施阶段 .Dx
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audit mark                                        审计标识 eA^|B zU  
audit materiality                                 审计重要性 Bn:sN_N  
audit method                                     审计方法 r5wXuA,Um  
audit objective                                         审计目标，审计目的 -e\56%\~_  
audit of financial statements                      会计报表审计，财务报表审计 Sd11ZC6  
audit opinion                                     审计意见 B6&M tm1  
audit period                                      被审计期间，被审计年度 W)O'(D  
audit plan                                          审计计划 zH4#\d  
audit planning                                    编制审计计划，制定审计计划，审计计划 DL{a8t1L  
audit planning stage                                  审计计划阶段 1D]wW%us  
audit procedure                                审计程序 AOUO',v  
audit programme                               审计程序表，具体审计计划 _ RT}Ee}Y  
audit report                                       审计报告 [}3Y1t{G  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 o 4wKu  
audit report with a qualified opinion                 有保留意见的审计报告 JpiKZG@L  
audit report with an adverse opinion                否定意见的审计报告 (Cd`~*5  
audit report with dual dates                      双重日期审计报告 
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audit reporting stage                                 审计报告阶段 xbA2R4|  
audit responsibility                                   审计责任 xoaQ5u  
audit results                                      审计结果 zf#&3K'k  
audit risk                                          审计风险  1t'\!  
audit sampling                                          审计抽样 0[Aa2H*  
audit sampling techniques                         审计抽样方法，审计抽样技术 iOxygs#p  
audit strategies                                  审计策略 Pw{+7b$  
audit summary                                         审计总结，审计小结 ]uf_"D  
audit team                                         审计小组 +[+Jd)Z  
audit test                                    审计测试 K.Z{4x=0  
audit trail                                          审计轨迹 U5=J;[w}N  
audit work                                        审计工作 S0yT%V  
audit working paper                                 审计工作底稿 p {3|W<  
audited financial statement                        审计会计报表，已审计财务报表 dI|/Xm>  
Auditing Guidelines (the～)                      审计规范指南 dx}!]_mlZ  
auditing standards                             审计准则 d?.x./1[qi  
audit-oriented working paper                          (审计)业务类工作底稿 qsx1:Ny1  
authorisation                                     授权 P]GGnT
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authorisation of transaction                       交易的授权 ^\%%9jY  
availability                                         可获得性 f^ qQ5N  
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balance                                      余额；差额；平衡 Fjb[Ev  
balance sheet                                    资产负债表 zFIKB9NUn  
bank                                                 银行 2$=HDwv  
bank account                                    银行账户，银行户头 Vy$\.2=  
bank statement                                 银行对账单 Ja1*a,],L  
barter transaction                              易货交易，以物换物交易 0Jr<>7Q1  
basis of audit                                    审计依据 7 &Aakl  
basis of preparation                                (会计报表的)编制基础 uP
Pe"$  
book of account                               账目，账簿 `Ii>wb  
borrowing                                         借款，贷款，借债 '`u1,h  
branch                                              分支，分支机构，分店 YX(%jcj*  
brought forward                                (账户余额等的)承上年，承上期，承上页 A 3l1$t#w  
budget                                              预算 FW4 hqgE@  
building                                      建筑物；大楼 [*(MI 9WM  
business conditions                                  业务情况，经营情况 %j,Ny}a  
business licence                               (企业等的)营业执照 b8Qm4b?:4  
business relation                                业务关系 @?U5t1O<  
uH#NJoRO  

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