[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 d:C-   
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审计词汇英汉对照 SovK|b&  
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ability to continue as a going concern               持续经营能力 }I;A\K]  
acceptability                                     可接受性，可接受程度 lj$\2B  
acceptable level of detection risk                     检查风险的可接受水平 i,NU%be  
acceptance of engagement                       接受委托 /%Lj$]S7[4  
accepting the engagement for the first time              首次接受委托 R,CFU l7Q  
access to asset                                         对资产的接触 6>ZUx}vYj  
according to                                     根据，依据，依照 Ql sMMIax  
account balance                                账户余额 YXx aD@  
account for                                       对……进行会计处理，核算；解释 ;u!qu$O  
accounting                                        会计，会计学 Um9Gjd  
accounting advisory serve                        会计咨询服务 sJ)XoK syW  
accounting firm                                 会计师事务所 Y<M,/Y_ !  
accounting information                      会计信息，会计资料 hW[/{2<@  
accounting period                             会计期间 ;Pik},  
accounting policies                                   会计政策 vR<Y1<j  
accounting professional bodies                 会计职业组织，会计职业团体 I=X-e#HM?  
accounting records                                   会计记录 /gh=+;{  
accounting responsibility                           会计责任 Qi`Lj5;\F  
accounting service                             会计服务 @0A7d $J(  
accounting standards                                会计准则 2C^/;z  
Accounting Standards for Business Enterprises       企业会计准则 Q{6Bhx *>  
accounting system                             会计系统 ;rWgt!l  
accounting treatment                                会计处理 hXdc5 ?i?  
accuracy                                    准确性，精确性 @.e
bQR-:H  
additional audit procedures                      追加审计程序 e`ti*1]q  
addressee                                         收件人，收信人 r=6-kC!T9  
Administration of State-owned Assets  (the～)     国有资产管理局 &3lg\&"  
administrative laws and regulations                 行政法规 {#N](yUm  
adverse impact                                 不利影响，负面影响 T8E=}!68w}  
adverse opinion                                反对意见 kx8\]'  
advisory group                                  咨询组，顾问组 I*_@WoI*  
agency fee                                        代理费，代理费用 8B;wn<O  
aggregate                                          总计，合计为…… so}(*E&(a  
alternation of document and record                 变造文件和记录 ocBfs^ aW  
alternative audit procedures                      替代审计程序，备选审计程序 K5gh7  
amend                                              修改，修订 ?WE#%W7U  
amortisation                                      摊销 2i HD$tw  
analytical capacity                             分析能力 L A-H  
analytical procedures                               分析性程序 .w3.zZ0[  
annual financial statements                        年度会计报表，年度财务报表 :GXiA  
appendix                                          附录，附表 aOWW..|  
applicable                                         适用的 (
$EA/|z  
applicable laws and regulations                 适用的法规 aOHf#!/"sb  
application systems                                  应用系统 'PRsZ`x.  
apply consistently                              一贯地执行，一贯地实施 DdDO.@-Z  
appropriate                                       适当的，合适的； B}_*0D  
征用，挪用 Xh"J
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appropriate authorization                          适当的授权 7K3S\oPej  
appropriateness of audit evidence                    审计证据的适当性 !Kr|04Qp#x  
approval                                    批准，核准 8px@sXI*`  
assertion                                    (会计报表上的)认定；确认 lPyGL-Q  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 c}GmS@  
asset                                                 资产，财产 <?'d\B  
asset restructuring                             资产重组 ;Ak<O[  
assignment of duties                                 职责的划分 eS(\E0%QI  
assistant                                     助理，助理人员 [:<CgU9C  
associated company                                 联属公司，联营公司 =TKu2  
association                                        联合，结合；协会，社团 mn e4uW
 
assumption                                       假设，假定 `Y n:fL7S  
at a given date                                         在某一特定时日 :U_k*9z}=
 
attestation                                         鉴证，公证 KdIX`  
attestation service                             鉴证服务 N"SFVc_2  
audit adjustment                                审计调整 $5kb3x<W  
audit areas                                        审计领域 "L^]a$&  
audit conclusion                                审计结论 |}s)Wo  
audit effectiveness                             审计效果 
xtWQ.  
audit efficiency                                  审计效率 GlkTpX^b  
audit engagement letter                      审计业务约定书 -;1'{v  
audit evidence                                          审计证据
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audit fee                                    审计费 d_s=5+Yj  
audit files                                          审计档案 (os}s8cIh  
audit findings                                     审计中发现的事项 Bfe#,  
audit implementation stage                        审计实施阶段 |O3wAxc3W  
audit mark                                        审计标识 !J`>;&  
audit materiality                                 审计重要性 ax$ashFO/!  
audit method                                     审计方法 4FURm@C6  
audit objective                                         审计目标，审计目的 ;8\w$SPP  
audit of financial statements                      会计报表审计，财务报表审计 ssaEAm:  
audit opinion                                     审计意见 _'DT)%K  
audit period                                      被审计期间，被审计年度 5{nERKaPf  
audit plan                                          审计计划 xR;>n[ 6  
audit planning                                    编制审计计划，制定审计计划，审计计划 4po zTe  
audit planning stage                                  审计计划阶段 {a aI<u  
audit procedure                                审计程序 Vb^P{F  
audit programme                               审计程序表，具体审计计划 }jHS  
audit report                                       审计报告 GJ"S*30  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 hG~4i:p <  
audit report with a qualified opinion                 有保留意见的审计报告 pu#h:nb>88  
audit report with an adverse opinion                否定意见的审计报告 ZlQ@k{Es~  
audit report with dual dates                      双重日期审计报告 W no{&I63  
audit reporting stage                                 审计报告阶段 xgoG>~F  
audit responsibility                                   审计责任 'J\nvNm  
audit results                                      审计结果 {8+FxmH  
audit risk                                          审计风险 #1fT\aP   
audit sampling                                          审计抽样 N$>.V7H&  
audit sampling techniques                         审计抽样方法，审计抽样技术 n N.6?a  
audit strategies                                  审计策略 x(oL\I_Z  
audit summary                                         审计总结，审计小结 FW* k O  
audit team                                         审计小组 ipzv]c&  
audit test                                    审计测试 Y'-@O"pK  
audit trail                                          审计轨迹 4WCWu}  
audit work                                        审计工作 *IBT!@*Q&  
audit working paper                                 审计工作底稿 5cj]Y)I-~  
audited financial statement                        审计会计报表，已审计财务报表 Jw13 Wb-  
Auditing Guidelines (the～)                      审计规范指南 ED0\k $  
auditing standards                             审计准则 r7B.@+QK  
audit-oriented working paper                          (审计)业务类工作底稿 0u[Vd:()v(  
authorisation                                     授权 8<V6W F`e  
authorisation of transaction                       交易的授权 {"{kWbXZ  
availability                                         可获得性 }!_x \eq^  
B Zo$,{rl  
balance                                      余额；差额；平衡 : :;YS9e  
balance sheet                                    资产负债表 fny|^F]w  
bank                                                 银行 %f[0&)1!.v  
bank account                                    银行账户，银行户头 TCShS}q;%  
bank statement                                 银行对账单 ."`mh&+`  
barter transaction                              易货交易，以物换物交易 ^a+W!  
basis of audit                                    审计依据 i vTx6-]  
basis of preparation                                (会计报表的)编制基础 B%y?+4;zA  
book of account                               账目，账簿 q8DSKi  
borrowing                                         借款，贷款，借债 {#?$p i[  
branch                                              分支，分支机构，分店 Iv,Ub_Ll9  
brought forward                                (账户余额等的)承上年，承上期，承上页 /%qw-v9qPV  
budget                                              预算 =AaTn::e/  
building                                      建筑物；大楼 GFA D  
business conditions                                  业务情况，经营情况 cf\PG&S  
business licence                               (企业等的)营业执照 ".0~@W0  
business relation                                业务关系 Ug}dw a  
Cn \5Vyrl  

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