[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 342m=7l
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ability to continue as a going concern               持续经营能力 lMQ_S"  
acceptability                                     可接受性，可接受程度 ='\Di '*  
acceptable level of detection risk                     检查风险的可接受水平 2#XYR>[  
acceptance of engagement                       接受委托 #^] v5s  
accepting the engagement for the first time              首次接受委托 }|Ao@UvH  
access to asset                                         对资产的接触 fOHgz,x=  
according to                                     根据，依据，依照 liuw!
  
account balance                                账户余额 "44A#0)B'l  
account for                                       对……进行会计处理，核算；解释 2~wIHtd  
accounting                                        会计，会计学 'g@Yra&09  
accounting advisory serve                        会计咨询服务 #Bih=A #  
accounting firm                                 会计师事务所 T'K6Q cu  
accounting information                      会计信息，会计资料 y-1!@|l0:6  
accounting period                             会计期间 +n>_NVe  
accounting policies                                   会计政策 Q,`R-?v  
accounting professional bodies                 会计职业组织，会计职业团体 JO&~mio  
accounting records                                   会计记录 %x]8^vze  
accounting responsibility                           会计责任 7gx 7NDt  
accounting service                             会计服务 ^W*T~V*8  
accounting standards                                会计准则 ?x\tE]  
Accounting Standards for Business Enterprises       企业会计准则 %77X/%.Y  
accounting system                             会计系统 A><q-`bw  
accounting treatment                                会计处理 p-S&Wq  
accuracy                                    准确性，精确性 2C&G'@>  
additional audit procedures                      追加审计程序 lG>,&(  
addressee                                         收件人，收信人 T`7HQf ;  
Administration of State-owned Assets  (the～)     国有资产管理局 89kxRH\IhG  
administrative laws and regulations                 行政法规 sx]kH$  
adverse impact                                 不利影响，负面影响 7C::%OF~7  
adverse opinion                                反对意见 `zw^ WbCO{  
advisory group                                  咨询组，顾问组 W74Y.zQ  
agency fee                                        代理费，代理费用 BB.^[:,dA  
aggregate                                          总计，合计为…… WxrGoo^  
alternation of document and record                 变造文件和记录 RP9jZRDbZ  
alternative audit procedures                      替代审计程序，备选审计程序 W[R^5{k`  
amend                                              修改，修订 %Ums'<xJ  
amortisation                                      摊销 ^{m&2l&87  
analytical capacity                             分析能力 pVa9g)+z}  
analytical procedures                               分析性程序 vUNmN2pRJ  
annual financial statements                        年度会计报表，年度财务报表 )[]*Y]vSx  
appendix                                          附录，附表 :p|wo"=@Ge  
applicable                                         适用的 *%#Sa~ iPo  
applicable laws and regulations                 适用的法规 fp)%Cr  
application systems                                  应用系统 %RS~>pK1  
apply consistently                              一贯地执行，一贯地实施 #86=[*Dr  
appropriate                                       适当的，合适的； -yJ%G1R  
征用，挪用 H[M(t^GM  
appropriate authorization                          适当的授权 \8}!aTC  
appropriateness of audit evidence                    审计证据的适当性 +!F+mV9  
approval                                    批准，核准 Mnx')([;W  
assertion                                    (会计报表上的)认定；确认 @L/p  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 er44s^$  
asset                                                 资产，财产 VHbQLJ0  
asset restructuring                             资产重组 'Y;M
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assignment of duties                                 职责的划分 !!we4tWq  
assistant                                     助理，助理人员 ]aDU*tk  
associated company                                 联属公司，联营公司 dJ|/.J$d
 
association                                        联合，结合；协会，社团 ~A-vIlGt!  
assumption                                       假设，假定 ^K]`ZQjKC  
at a given date                                         在某一特定时日 Q/2(qD; u  
attestation                                         鉴证，公证 |vUjoa'.7E  
attestation service                             鉴证服务 QO;OeMQv%  
audit adjustment                                审计调整 v{44`tR  
audit areas                                        审计领域 ~B704i  
audit conclusion                                审计结论 Mcfqo0T-  
audit effectiveness                             审计效果 }9FAM@x1K&  
audit efficiency                                  审计效率 D_D76  
audit engagement letter                      审计业务约定书 m.g2>r`NU  
audit evidence                                          审计证据 u6lcl}'  
audit fee                                    审计费 M. o}?  
audit files                                          审计档案 a^xt9o`  
audit findings                                     审计中发现的事项 Kwmtt  
audit implementation stage                        审计实施阶段 DKnlbl1^?  
audit mark                                        审计标识 02RZ>m+  
audit materiality                                 审计重要性 ^lP;
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audit method                                     审计方法 >oHgs
  
audit objective                                         审计目标，审计目的 }1}L&M@  
audit of financial statements                      会计报表审计，财务报表审计 @GyxO
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audit opinion                                     审计意见 V\
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audit period                                      被审计期间，被审计年度 B(t`$mC  
audit plan                                          审计计划 \nbGdka  
audit planning                                    编制审计计划，制定审计计划，审计计划 0tS< /G8  
audit planning stage                                  审计计划阶段 Z.$)#vM5  
audit procedure                                审计程序 kwAL]kI  
audit programme                               审计程序表，具体审计计划 M7PGs-l  
audit report                                       审计报告 41XS/# M$*  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 lq_( au.  
audit report with a qualified opinion                 有保留意见的审计报告 0YA  
audit report with an adverse opinion                否定意见的审计报告 hVe39BBtO  
audit report with dual dates                      双重日期审计报告 E},^,65  
audit reporting stage                                 审计报告阶段 AQU^7O  
audit responsibility                                   审计责任 p*5QV  
audit results                                      审计结果 g)`;m%DG6  
audit risk                                          审计风险 5==hyIy  
audit sampling                                          审计抽样 9h/JW_  
audit sampling techniques                         审计抽样方法，审计抽样技术 kes GwMr"e  
audit strategies                                  审计策略 3X:)r<  
audit summary                                         审计总结，审计小结 [~Vj(H=KwI  
audit team                                         审计小组 xN +Oca  
audit test                                    审计测试 EpUBO} q]  
audit trail                                          审计轨迹 Bbj%RF2,  
audit work                                        审计工作 aUYq~E tj  
audit working paper                                 审计工作底稿 GC3WB4iY@U  
audited financial statement                        审计会计报表，已审计财务报表 AA &>6JB{  
Auditing Guidelines (the～)                      审计规范指南 uN*Ynf(:-  
auditing standards                             审计准则 jxdX
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audit-oriented working paper                          (审计)业务类工作底稿 H-C$Jy)f"  
authorisation                                     授权 r-8fvBZ5  
authorisation of transaction                       交易的授权 );!IGcgF  
availability                                         可获得性 I(Gl8F\c
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B B }t529Z  
balance                                      余额；差额；平衡 08MY=PC~R  
balance sheet                                    资产负债表 `P *wz<
 
bank                                                 银行 u.rFZu?E\  
bank account                                    银行账户，银行户头 q445$ndCT  
bank statement                                 银行对账单 C;\R 62'  
barter transaction                              易货交易，以物换物交易 `3?5Z/,y  
basis of audit                                    审计依据 8~j1  
basis of preparation                                (会计报表的)编制基础 M;j)F  
book of account                               账目，账簿 uFYcVvbT@  
borrowing                                         借款，贷款，借债 E]c0+rh~  
branch                                              分支，分支机构，分店 {g7~e{2  
brought forward                                (账户余额等的)承上年，承上期，承上页 12o6KVV^x  
budget                                              预算 (,I9 |  
building                                      建筑物；大楼 3k# h
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business conditions                                  业务情况，经营情况 PR3&LI;B*  
business licence                               (企业等的)营业执照 8s9ZY4_  
business relation                                业务关系 Y_= ]w1  
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