[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 WJ[>p ELT,  
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审计词汇英汉对照 a#& ( i  
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ability to continue as a going concern               持续经营能力 !]RSG^%s{  
acceptability                                     可接受性，可接受程度 ;Me*#/  
acceptable level of detection risk                     检查风险的可接受水平  ARs]qUY  
acceptance of engagement                       接受委托 gU NWM^n  
accepting the engagement for the first time              首次接受委托 0r8Wv,7Bo  
access to asset                                         对资产的接触 bX`Gv+  
according to                                     根据，依据，依照 Vo6g /h
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account balance                                账户余额 V w58w`e  
account for                                       对……进行会计处理，核算；解释 %~PT7"4  
accounting                                        会计，会计学 .aVtd [  
accounting advisory serve                        会计咨询服务
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accounting firm                                 会计师事务所 2i1xSKRYrD  
accounting information                      会计信息，会计资料 5 C^@w
 
accounting period                             会计期间 =;b3i1'U  
accounting policies                                   会计政策 ?(z"Ub]  
accounting professional bodies                 会计职业组织，会计职业团体 nAAv42j[  
accounting records                                   会计记录 ecR)8^1 '  
accounting responsibility                           会计责任 het<#3Bo  
accounting service                             会计服务 J_m@YkK  
accounting standards                                会计准则 V*@Y9G  
Accounting Standards for Business Enterprises       企业会计准则
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accounting system                             会计系统 4l68+  
accounting treatment                                会计处理 BMuEfa^  
accuracy                                    准确性，精确性 cCNRv$IO\  
additional audit procedures                      追加审计程序 m8e()8lZ3  
addressee                                         收件人，收信人 ~id:Rh>o  
Administration of State-owned Assets  (the～)     国有资产管理局 x;\/Xj;  
administrative laws and regulations                 行政法规 oD1k7Gq1  
adverse impact                                 不利影响，负面影响 VuH ->  
adverse opinion                                反对意见 0\X<vrW  
advisory group                                  咨询组，顾问组 KB(W'M_D\  
agency fee                                        代理费，代理费用 %Ta"H3ZW  
aggregate                                          总计，合计为…… K7K/P{@9[9  
alternation of document and record                 变造文件和记录 w>=N~0@t  
alternative audit procedures                      替代审计程序，备选审计程序 Ke?,AWfG  
amend                                              修改，修订 j%^4 1y  
amortisation                                      摊销 _vDmiIn6K  
analytical capacity                             分析能力 Hq 3V+$  
analytical procedures                               分析性程序 |5O>7~Tp  
annual financial statements                        年度会计报表，年度财务报表 ^\?Rh(pu  
appendix                                          附录，附表 ;l ZKgi8`  
applicable                                         适用的 3}F>t{FDk  
applicable laws and regulations                 适用的法规 a.}#nSY P  
application systems                                  应用系统 MGt>:&s(]  
apply consistently                              一贯地执行，一贯地实施 V K 7  
appropriate                                       适当的，合适的； /lu|FWbEw  
征用，挪用 =DDKGy.g  
appropriate authorization                          适当的授权 ^-[ I;P  
appropriateness of audit evidence                    审计证据的适当性 FiUwy/,ZV  
approval                                    批准，核准 6[c|14l  
assertion                                    (会计报表上的)认定；确认 /#H P;>!n  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 emK*g<]  
asset                                                 资产，财产 Br7q.
 
asset restructuring                             资产重组 3IlVSR ^py  
assignment of duties                                 职责的划分 fx[&"$X  
assistant                                     助理，助理人员 X.k8w\~  
associated company                                 联属公司，联营公司 s(3HZ>qx;  
association                                        联合，结合；协会，社团 fs&$?mHL){  
assumption                                       假设，假定 XGH:'^o_  
at a given date                                         在某一特定时日 PQ[?zNrSV  
attestation                                         鉴证，公证 )&d= 2M;3  
attestation service                             鉴证服务 6&ut r!\ 7  
audit adjustment                                审计调整 $5)#L$!,]  
audit areas                                        审计领域 ['.])  
audit conclusion                                审计结论 dX@ic,?  
audit effectiveness                             审计效果 ]Z8u0YtM)  
audit efficiency                                  审计效率 PENB5+1OK  
audit engagement letter                      审计业务约定书 rxu_Ssd@"  
audit evidence                                          审计证据 a'?;;ZC-  
audit fee                                    审计费 >Wt@O\k  
audit files                                          审计档案 cOX)+53  
audit findings                                     审计中发现的事项 AG=PbY9  
audit implementation stage                        审计实施阶段 4=Ru{ewRV  
audit mark                                        审计标识 T :d+Qz\  
audit materiality                                 审计重要性 u@#% SX  
audit method                                     审计方法 `@],J  
audit objective                                         审计目标，审计目的 @ztT1?!e  
audit of financial statements                      会计报表审计，财务报表审计 ?4/pE@RIy  
audit opinion                                     审计意见 L,y q=%h|  
audit period                                      被审计期间，被审计年度 [07E-TT2U  
audit plan                                          审计计划 @Xl(A]w%!  
audit planning                                    编制审计计划，制定审计计划，审计计划 B=& [Z2  
audit planning stage                                  审计计划阶段 nsU7cLf"^V  
audit procedure                                审计程序 j;]I -M[  
audit programme                               审计程序表，具体审计计划 "I/05k K  
audit report                                       审计报告 S*h^7?Bu  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 &|GH@^)@  
audit report with a qualified opinion                 有保留意见的审计报告 jeRE(3'Q  
audit report with an adverse opinion                否定意见的审计报告 l!8 8|~  
audit report with dual dates                      双重日期审计报告 &'W7-Z\j-  
audit reporting stage                                 审计报告阶段 ?96r7C|  
audit responsibility                                   审计责任 -EP1Rl`\  
audit results                                      审计结果 Su6kpC!EW  
audit risk                                          审计风险 =+MF@ 4  
audit sampling                                          审计抽样 rCDt9o>  
audit sampling techniques                         审计抽样方法，审计抽样技术 J4::.r  
audit strategies                                  审计策略 xz!0
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audit summary                                         审计总结，审计小结 !<:Cd(bM  
audit team                                         审计小组 RxYENG]/6  
audit test                                    审计测试 z:f&k}(  
audit trail                                          审计轨迹 49=pB,H;H  
audit work                                        审计工作 $`3yImv+w  
audit working paper                                 审计工作底稿 KqntOo} y)  
audited financial statement                        审计会计报表，已审计财务报表 E b[;nk?  
Auditing Guidelines (the～)                      审计规范指南 -J+1V{  
auditing standards                             审计准则 7wh4~  
audit-oriented working paper                          (审计)业务类工作底稿 vkTu:3Qe  
authorisation                                     授权 aj;x:UqpJ  
authorisation of transaction                       交易的授权 IdAh)#) 7  
availability                                         可获得性 k}fC58q  
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balance                                      余额；差额；平衡 Wn@oG@}~  
balance sheet                                    资产负债表 L.'61ZU  
bank                                                 银行 \{ EVRRXn  
bank account                                    银行账户，银行户头 q=88 *Y  
bank statement                                 银行对账单 p -.kBF  
barter transaction                              易货交易，以物换物交易 _F6<ba}o3  
basis of audit                                    审计依据 &SbdX  
basis of preparation                                (会计报表的)编制基础 #U`AK9rP_g  
book of account                               账目，账簿 lu"0\}7X  
borrowing                                         借款，贷款，借债 OXrm!'  
branch                                              分支，分支机构，分店 |hika`35K  
brought forward                                (账户余额等的)承上年，承上期，承上页 TS6x
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budget                                              预算 INbV6jZL  
building                                      建筑物；大楼 7@<.~*Bl6  
business conditions                                  业务情况，经营情况 Ct)58f2  
business licence                               (企业等的)营业执照 ({t^/b*8  
business relation                                业务关系 (2H GV+Dg  
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