[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 Wznz  
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审计词汇英汉对照 f/H rO6~k%  
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ability to continue as a going concern               持续经营能力 }]>[FW  
acceptability                                     可接受性，可接受程度 N5#qox$D  
acceptable level of detection risk                     检查风险的可接受水平 4,tMaQ  
acceptance of engagement                       接受委托 JQYIvo1,Q  
accepting the engagement for the first time              首次接受委托 ,w,>pO'[  
access to asset                                         对资产的接触 F\Q)l+c  
according to                                     根据，依据，依照 5)' _3r  
account balance                                账户余额 MB"uJUk  
account for                                       对……进行会计处理，核算；解释 B~^MhX +j  
accounting                                        会计，会计学 9m0`;~!  
accounting advisory serve                        会计咨询服务 &eQzfx=|km  
accounting firm                                 会计师事务所 g4<%t,(88E  
accounting information                      会计信息，会计资料 B)O=wx  
accounting period                             会计期间 7'S/hV%  
accounting policies                                   会计政策 'Y(#Yxc  
accounting professional bodies                 会计职业组织，会计职业团体 QG?7L_I  
accounting records                                   会计记录 vD D !.i  
accounting responsibility                           会计责任 5#g<L ~  
accounting service                             会计服务 it=L_zu}  
accounting standards                                会计准则 #x1AZwC  
Accounting Standards for Business Enterprises       企业会计准则 pRx^O F(3  
accounting system                             会计系统 2hEB?ZAQZ  
accounting treatment                                会计处理 R?qVFMQ  
accuracy                                    准确性，精确性 Ziuf<X{  
additional audit procedures                      追加审计程序 /_@S*=T5  
addressee                                         收件人，收信人 ^c83_93)R  
Administration of State-owned Assets  (the～)     国有资产管理局 `Gx"3ZUn  
administrative laws and regulations                 行政法规 MVg`6&oH  
adverse impact                                 不利影响，负面影响 EJjTf:  
adverse opinion                                反对意见 yY_G;Wk  
advisory group                                  咨询组，顾问组 oo)P(_"u  
agency fee                                        代理费，代理费用 2FD[D`n]f  
aggregate                                          总计，合计为…… DBAJkBs  
alternation of document and record                 变造文件和记录 jV\M`=4IC  
alternative audit procedures                      替代审计程序，备选审计程序 d8<Lk9H9R  
amend                                              修改，修订 bR?-B>EB  
amortisation                                      摊销 (M4~N)7<P5  
analytical capacity                             分析能力 LTp5T|O  
analytical procedures                               分析性程序 1)/B V{n  
annual financial statements                        年度会计报表，年度财务报表 F +*>q  
appendix                                          附录，附表 Qc;`nck  
applicable                                         适用的 _DMj)enH"  
applicable laws and regulations                 适用的法规 cBmo#:>'  
application systems                                  应用系统 Y:&1;`FBZ  
apply consistently                              一贯地执行，一贯地实施 aQCbR S6  
appropriate                                       适当的，合适的； "8ILV`[  
征用，挪用 VXQS~#dQj  
appropriate authorization                          适当的授权 Bjml
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appropriateness of audit evidence                    审计证据的适当性 ItDe_|!L  
approval                                    批准，核准 1@yXVD/  
assertion                                    (会计报表上的)认定；确认 _Ta9rDSP]  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 &YO5N4X~o  
asset                                                 资产，财产 U(-9xp+  
asset restructuring                             资产重组 $JqdI/
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assignment of duties                                 职责的划分 M~I M;my  
assistant                                     助理，助理人员 XtT;UBE  
associated company                                 联属公司，联营公司 ' :g8a=L  
association                                        联合，结合；协会，社团 l"}W $3]u$  
assumption                                       假设，假定 v!t*Ng  
at a given date                                         在某一特定时日 Q}^ n  
attestation                                         鉴证，公证 [4 g5{eX  
attestation service                             鉴证服务 m(y?3}h  
audit adjustment                                审计调整 -kES]P?2  
audit areas                                        审计领域 o%h\55S  
audit conclusion                                审计结论 SjKIn-  
audit effectiveness                             审计效果 $%;NX[>j  
audit efficiency                                  审计效率 l6xC'c,jg  
audit engagement letter                      审计业务约定书 1KruGq~  
audit evidence                                          审计证据 5U|f"3&8  
audit fee                                    审计费 y 97QqQ^  
audit files                                          审计档案 Z@ h<xo*r  
audit findings                                     审计中发现的事项 9XT6Gf56  
audit implementation stage                        审计实施阶段 PdMx6 Ab  
audit mark                                        审计标识 ?8-e@/E#x  
audit materiality                                 审计重要性 +hY/4Tx<  
audit method                                     审计方法 WaWT 5|A  
audit objective                                         审计目标，审计目的 V?Lf&X?  
audit of financial statements                      会计报表审计，财务报表审计 BS*cG>T  
audit opinion                                     审计意见 g0rdF  
audit period                                      被审计期间，被审计年度 1)#<nk)I  
audit plan                                          审计计划 L]9!
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audit planning                                    编制审计计划，制定审计计划，审计计划 3, ,Z   
audit planning stage                                  审计计划阶段 PfnhE>[>cf  
audit procedure                                审计程序 Vt n$*ML  
audit programme                               审计程序表，具体审计计划 F5:*;E;$  
audit report                                       审计报告 H\8i9RI  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 R{!s%K&  
audit report with a qualified opinion                 有保留意见的审计报告 n.$<D
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audit report with an adverse opinion                否定意见的审计报告 xVfJ]Y  
audit report with dual dates                      双重日期审计报告 X-Xf6&Uz  
audit reporting stage                                 审计报告阶段 ~lCG37  
audit responsibility                                   审计责任 BRoi`.b:  
audit results                                      审计结果 =_%:9FnQ0  
audit risk                                          审计风险 }-zx4<4BH  
audit sampling                                          审计抽样 /nb(F h|{T  
audit sampling techniques                         审计抽样方法，审计抽样技术 eX?o4>  
audit strategies                                  审计策略 GaRL]w  
audit summary                                         审计总结，审计小结 QV{Nq=%]  
audit team                                         审计小组 b44H2A.  
audit test                                    审计测试 l3-KswU  
audit trail                                          审计轨迹 :U?P~HI  
audit work                                        审计工作 jt3s;U*  
audit working paper                                 审计工作底稿 @=Ly#HuUM  
audited financial statement                        审计会计报表，已审计财务报表 tjDVU7um
  
Auditing Guidelines (the～)                      审计规范指南 p*Q"<@n  
auditing standards                             审计准则 k]R O=/ ?M  
audit-oriented working paper                          (审计)业务类工作底稿 CG=#rc]vz  
authorisation                                     授权 ;a{ Dr  
authorisation of transaction                       交易的授权 EoQ.d|:g  
availability                                         可获得性 mWmDH74  
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balance                                      余额；差额；平衡 T%P0M*  
balance sheet                                    资产负债表 HP ]Xh~aP  
bank                                                 银行 ,:>>04O  
bank account                                    银行账户，银行户头  `Yoafa  
bank statement                                 银行对账单 EHzU`('?[  
barter transaction                              易货交易，以物换物交易 9!bD|-6y  
basis of audit                                    审计依据  N _C\L2  
basis of preparation                                (会计报表的)编制基础 @D0Ut9)  
book of account                               账目，账簿 ~JC``&6E=}  
borrowing                                         借款，贷款，借债 14oD^`-t  
branch                                              分支，分支机构，分店 /^#} \ <;  
brought forward                                (账户余额等的)承上年，承上期，承上页 aEZl ICpU7  
budget                                              预算 ~e%*hZNo  
building                                      建筑物；大楼 kdxs{b"t  
business conditions                                  业务情况，经营情况 jy&p_v1  
business licence                               (企业等的)营业执照 OE4 2{?)  
business relation                                业务关系 Lb2B u>  
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