[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 DRU
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审计词汇英汉对照 4Ev#`i3~  
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ability to continue as a going concern               持续经营能力 `[*nUdG  
acceptability                                     可接受性，可接受程度 Im*~6[  
acceptable level of detection risk                     检查风险的可接受水平 PfKF!/c B  
acceptance of engagement                       接受委托 %Qc5_of  
accepting the engagement for the first time              首次接受委托 [V-OYjPAx  
access to asset                                         对资产的接触 Qso"jYl<  
according to                                     根据，依据，依照 |`50Tf\J  
account balance                                账户余额 JO `KNI  
account for                                       对……进行会计处理，核算；解释 cii]-%J}c  
accounting                                        会计，会计学 }&h*bim  
accounting advisory serve                        会计咨询服务 5sc`L  
accounting firm                                 会计师事务所 ].C 4RH  
accounting information                      会计信息，会计资料 n2#Yw}7^,o  
accounting period                             会计期间 :J{| /"==  
accounting policies                                   会计政策 +g6t)Gl  
accounting professional bodies                 会计职业组织，会计职业团体 m)aNuQvy:Z  
accounting records                                   会计记录 X>`5YdT~+  
accounting responsibility                           会计责任  c>(`X@KL  
accounting service                             会计服务 ^bjaa  
accounting standards                                会计准则 _poe{@h!  
Accounting Standards for Business Enterprises       企业会计准则 =vaC?d3  
accounting system                             会计系统 :GaK.W q  
accounting treatment                                会计处理 ." #M X!  
accuracy                                    准确性，精确性 g[d.lJ=Q-N  
additional audit procedures                      追加审计程序 V>YZ^>oeH  
addressee                                         收件人，收信人 t'{\S_  
Administration of State-owned Assets  (the～)     国有资产管理局 2W_p)8t>b  
administrative laws and regulations                 行政法规 zL<<`u?  
adverse impact                                 不利影响，负面影响 #cRw0bn:  
adverse opinion                                反对意见 Vif0z*\e{  
advisory group                                  咨询组，顾问组 A"`^Abrm  
agency fee                                        代理费，代理费用 pRAdo="  
aggregate                                          总计，合计为…… @@O=a  
alternation of document and record                 变造文件和记录 MzY~-74aF  
alternative audit procedures                      替代审计程序，备选审计程序 W_ =  
amend                                              修改，修订 6_s_2cr  
amortisation                                      摊销 dcGs0b  
analytical capacity                             分析能力 yl=_ /'*  
analytical procedures                               分析性程序 0x e!tA  
annual financial statements                        年度会计报表，年度财务报表 l-Q.@hG  
appendix                                          附录，附表 O"<W<l7Q  
applicable                                         适用的 H*Tc.Ie  
applicable laws and regulations                 适用的法规 p? dXs^ c  
application systems                                  应用系统 }c"1;C&{  
apply consistently                              一贯地执行，一贯地实施 (np %urx!  
appropriate                                       适当的，合适的； P9\!JH!  
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appropriate authorization                          适当的授权 NX?IM8\t  
appropriateness of audit evidence                    审计证据的适当性 */|Vyp-  
approval                                    批准，核准 z DP  
assertion                                    (会计报表上的)认定；确认 n]N+  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 =deqj^&@  
asset                                                 资产，财产 _7O;ED+  
asset restructuring                             资产重组 7HpfHqJ7  
assignment of duties                                 职责的划分 n8!qz:z/  
assistant                                     助理，助理人员 ):Vzv  
associated company                                 联属公司，联营公司 h SO(s  
association                                        联合，结合；协会，社团 /ox9m7Fz7  
assumption                                       假设，假定 Kf.G'v46  
at a given date                                         在某一特定时日 BDeX5/`U#  
attestation                                         鉴证，公证 } +@H&}u  
attestation service                             鉴证服务 XM+o e0:[  
audit adjustment                                审计调整 4r&S&^  
audit areas                                        审计领域 x*EzX4$x  
audit conclusion                                审计结论 $8{|25 *E  
audit effectiveness                             审计效果 4rmSo^vK  
audit efficiency                                  审计效率 %SwN/rna  
audit engagement letter                      审计业务约定书 ?3{R'Buv]  
audit evidence                                          审计证据 !F|mCEU  
audit fee                                    审计费 ;}t
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audit files                                          审计档案 T\G2B*fGd  
audit findings                                     审计中发现的事项 p;GT[Ds^  
audit implementation stage                        审计实施阶段 fcuU,A  
audit mark                                        审计标识 Nvlfi8.  
audit materiality                                 审计重要性 0u?{"xH{+}  
audit method                                     审计方法 }SdI _sLe  
audit objective                                         审计目标，审计目的 ,<^7~d{{3m  
audit of financial statements                      会计报表审计，财务报表审计 n>_EEw2/  
audit opinion                                     审计意见 =9lrPQ]w  
audit period                                      被审计期间，被审计年度 jL|y4  
audit plan                                          审计计划 H9x
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audit planning                                    编制审计计划，制定审计计划，审计计划 _::q S!  
audit planning stage                                  审计计划阶段 PjH[8:,  
audit procedure                                审计程序 T[z]~MJL  
audit programme                               审计程序表，具体审计计划 O:=%{/6&D  
audit report                                       审计报告 tA?cHDp4E  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ii.L]#3y  
audit report with a qualified opinion                 有保留意见的审计报告 =1JS6~CTLN  
audit report with an adverse opinion                否定意见的审计报告 {M7`z,,[  
audit report with dual dates                      双重日期审计报告 )w{bT]   
audit reporting stage                                 审计报告阶段 +B 4&$z  
audit responsibility                                   审计责任 n>)'!  
audit results                                      审计结果 an4^(SY  
audit risk                                          审计风险 6N{Vcfq  
audit sampling                                          审计抽样 " 5KJ /7q!  
audit sampling techniques                         审计抽样方法，审计抽样技术 X}Ey6*D:  
audit strategies                                  审计策略 6z/ct|n  
audit summary                                         审计总结，审计小结 GwOn&EpY!  
audit team                                         审计小组 %TY;}V59b  
audit test                                    审计测试 `m~x*)L#  
audit trail                                          审计轨迹 -:hiLZJ7-  
audit work                                        审计工作 B@:c8}2.  
audit working paper                                 审计工作底稿 W>ziA  
audited financial statement                        审计会计报表，已审计财务报表 0Cox+QJt  
Auditing Guidelines (the～)                      审计规范指南 NF}QQwG3  
auditing standards                             审计准则 }@6/sg  
audit-oriented working paper                          (审计)业务类工作底稿 QFP3S(  
authorisation                                     授权 ?e`4 sf_~  
authorisation of transaction                       交易的授权 (1 "unP-  
availability                                         可获得性 Kk}|[\fW  
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balance                                      余额；差额；平衡 Bf72 .gx{0  
balance sheet                                    资产负债表
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bank                                                 银行 qk;vn}auD]  
bank account                                    银行账户，银行户头 P87!+pB(  
bank statement                                 银行对账单 c)d*[OI8  
barter transaction                              易货交易，以物换物交易 7,i }M  
basis of audit                                    审计依据 di@4'$5#  
basis of preparation                                (会计报表的)编制基础 1]yOC)u"i  
book of account                               账目，账簿 W+A-<Rh\  
borrowing                                         借款，贷款，借债 sr0.4VU1  
branch                                              分支，分支机构，分店 @}#"o  
brought forward                                (账户余额等的)承上年，承上期，承上页 Wc}opp  
budget                                              预算 tho
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building                                      建筑物；大楼 z 7[TgL7  
business conditions                                  业务情况，经营情况 E<[_L!2  
business licence                               (企业等的)营业执照 `1cGb*b/  
business relation                                业务关系 AL%gqt]  
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