[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 [ 7{cf`C  
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审计词汇英汉对照 uY&t9L8  
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ability to continue as a going concern               持续经营能力 EP{ji"/7[  
acceptability                                     可接受性，可接受程度 b\SB  
acceptable level of detection risk                     检查风险的可接受水平 3|Y.+W  
acceptance of engagement                       接受委托 H9=8nLb.  
accepting the engagement for the first time              首次接受委托 X-yS9E  
access to asset                                         对资产的接触 /7R0w  
according to                                     根据，依据，依照 @ &GA0;q0t  
account balance                                账户余额 vf!lhV-UG+  
account for                                       对……进行会计处理，核算；解释 FdxV#.BE  
accounting                                        会计，会计学 \NL*$SnxP  
accounting advisory serve                        会计咨询服务 @i>4 k  
accounting firm                                 会计师事务所 _nIt4l7  
accounting information                      会计信息，会计资料 G'iE`4`2  
accounting period                             会计期间 2 o5u02x  
accounting policies                                   会计政策 {UuSNZ[^  
accounting professional bodies                 会计职业组织，会计职业团体 69Q#
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accounting records                                   会计记录 na|23
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accounting responsibility                           会计责任 .|LY /q\A  
accounting service                             会计服务 hIo^/_K  
accounting standards                                会计准则 \`?4PQ  
Accounting Standards for Business Enterprises       企业会计准则 Q/
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accounting system                             会计系统 AR)A <  
accounting treatment                                会计处理 &*qAB)**  
accuracy                                    准确性，精确性 {u$ <-W-&  
additional audit procedures                      追加审计程序 [58qC:  
addressee                                         收件人，收信人 JIMi~mEiN  
Administration of State-owned Assets  (the～)     国有资产管理局 Mgux(5`;  
administrative laws and regulations                 行政法规
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adverse impact                                 不利影响，负面影响 tIW~N g  
adverse opinion                                反对意见 %Xl(wvd  
advisory group                                  咨询组，顾问组 bl8y o4  
agency fee                                        代理费，代理费用 ^Zq3K  
aggregate                                          总计，合计为…… m>^
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alternation of document and record                 变造文件和记录 ]L!:/k,=S  
alternative audit procedures                      替代审计程序，备选审计程序 AgJPtzs  
amend                                              修改，修订 K^[Dz\ov5  
amortisation                                      摊销 HA;G{[X  
analytical capacity                             分析能力 M
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analytical procedures                               分析性程序 6M6r&,yRu  
annual financial statements                        年度会计报表，年度财务报表 'Fa~l'G7X  
appendix                                          附录，附表 O<+x=>_  
applicable                                         适用的 !?GW<Rh  
applicable laws and regulations                 适用的法规 kXZG<?  
application systems                                  应用系统 Hg+bmwM  
apply consistently                              一贯地执行，一贯地实施 "tU,.U
 
appropriate                                       适当的，合适的； Vdb X4^V  
征用，挪用 NU%W
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appropriate authorization                          适当的授权 =BgQSs/^c  
appropriateness of audit evidence                    审计证据的适当性 CQET  
approval                                    批准，核准 0?,%B?A8O  
assertion                                    (会计报表上的)认定；确认 Ft 2u&Rtx  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Y'x+!&H  
asset                                                 资产，财产 6V @ [<d  
asset restructuring                             资产重组 ]= 9^wS  
assignment of duties                                 职责的划分 hWiBLip,z  
assistant                                     助理，助理人员 h~.z[  
associated company                                 联属公司，联营公司 a>)|SfsE  
association                                        联合，结合；协会，社团 X/<Q3AK  
assumption                                       假设，假定 MOu=  
at a given date                                         在某一特定时日 VuA)Ye  
attestation                                         鉴证，公证 LVNJlRK  
attestation service                             鉴证服务 XjJ[7"hs*  
audit adjustment                                审计调整 ;c0z6E /  
audit areas                                        审计领域 =U3rOYbP;  
audit conclusion                                审计结论 hdy
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audit effectiveness                             审计效果  kSU]~x  
audit efficiency                                  审计效率 l#!6 tw+e?  
audit engagement letter                      审计业务约定书 uzaDK  
audit evidence                                          审计证据 ? VHOh9|AT  
audit fee                                    审计费 M>|R&v  
audit files                                          审计档案 YjwC8#$  
audit findings                                     审计中发现的事项 {h}e 9  
audit implementation stage                        审计实施阶段 7Ezy-x2h  
audit mark                                        审计标识 W 4S! rU  
audit materiality                                 审计重要性 69EdMuf  
audit method                                     审计方法 E9v_6d[  
audit objective                                         审计目标，审计目的 MI|anM  
audit of financial statements                      会计报表审计，财务报表审计 {*t0WE&1t  
audit opinion                                     审计意见 </)HcRj'e  
audit period                                      被审计期间，被审计年度 +jGSD@32>  
audit plan                                          审计计划 "1> 48Z-UC  
audit planning                                    编制审计计划，制定审计计划，审计计划 Zf8_ko;|:-  
audit planning stage                                  审计计划阶段 ~Jx0#+z9V  
audit procedure                                审计程序 4Y4QR[>IU3  
audit programme                               审计程序表，具体审计计划 4 {Af 3N  
audit report                                       审计报告 "DU1k6XC  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 0m&W: c  
audit report with a qualified opinion                 有保留意见的审计报告 05/'qf7P,U  
audit report with an adverse opinion                否定意见的审计报告 3YJa3fflK  
audit report with dual dates                      双重日期审计报告 h4k.1yH;  
audit reporting stage                                 审计报告阶段 Q*8=^[x
 
audit responsibility                                   审计责任 N9gbj%+  
audit results                                      审计结果 )CUB7D)=  
audit risk                                          审计风险 ,p[9EW*8  
audit sampling                                          审计抽样 eaCh;IpIf  
audit sampling techniques                         审计抽样方法，审计抽样技术 4~mmP.c  
audit strategies                                  审计策略 B0"55g*c  
audit summary                                         审计总结，审计小结 xjg(}w  
audit team                                         审计小组 5BB:.  
audit test                                    审计测试 >m4Q*a4M  
audit trail                                          审计轨迹 Tt\G
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audit work                                        审计工作 2(K@V6j$M  
audit working paper                                 审计工作底稿 .%T.sQ  
audited financial statement                        审计会计报表，已审计财务报表 )|`|Usn#[  
Auditing Guidelines (the～)                      审计规范指南 wJu,N(U  
auditing standards                             审计准则 /{*0 \`;  
audit-oriented working paper                          (审计)业务类工作底稿 OVa38Aucr3  
authorisation                                     授权 &BS*C} },  
authorisation of transaction                       交易的授权 e)A-.SRiO$  
availability                                         可获得性 "=3bL>\<  
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balance                                      余额；差额；平衡 We?cRb  
balance sheet                                    资产负债表 >Eqr/~Q  
bank                                                 银行 |++\"g  
bank account                                    银行账户，银行户头 #Zt(g(T  
bank statement                                 银行对账单 ;{f4E)t 7  
barter transaction                              易货交易，以物换物交易 n(?BZ'&!O  
basis of audit                                    审计依据 s2t9+ZA+s  
basis of preparation                                (会计报表的)编制基础 TIYo&?Z)  
book of account                               账目，账簿 :*dfP
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borrowing                                         借款，贷款，借债 kP,^c{
 
branch                                              分支，分支机构，分店 IJ#+"(?7,u  
brought forward                                (账户余额等的)承上年，承上期，承上页  ;kb);iT  
budget                                              预算 }?^5L7n  
building                                      建筑物；大楼 *d mS'/  
business conditions                                  业务情况，经营情况 l/g6Tv`w  
business licence                               (企业等的)营业执照 1?,1EYT"  
business relation                                业务关系 'jj|bN  
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