[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 f>bL }L  
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审计词汇英汉对照 l6L?jiTl_  
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ability to continue as a going concern               持续经营能力 ?
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acceptability                                     可接受性，可接受程度 R1
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acceptable level of detection risk                     检查风险的可接受水平 VFzIBgJ3  
acceptance of engagement                       接受委托 tHAe  
accepting the engagement for the first time              首次接受委托 On54!
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access to asset                                         对资产的接触 0 zE@?.  
according to                                     根据，依据，依照 lB0`|UEb (  
account balance                                账户余额 kIX1u<M~  
account for                                       对……进行会计处理，核算；解释 .T)wG;+  
accounting                                        会计，会计学 lj Ud
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accounting advisory serve                        会计咨询服务 gq"d$Xh$x7  
accounting firm                                 会计师事务所
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accounting information                      会计信息，会计资料 `<7!Rh,tS^  
accounting period                             会计期间 PfZS"yk  
accounting policies                                   会计政策 {0j_.XZ  
accounting professional bodies                 会计职业组织，会计职业团体 9?8PMh.  
accounting records                                   会计记录 '_^T]fr}  
accounting responsibility                           会计责任 @Ns[qn;9  
accounting service                             会计服务 UoPY:(?;i  
accounting standards                                会计准则 |JP19KFx'B  
Accounting Standards for Business Enterprises       企业会计准则 *yaS^k\  
accounting system                             会计系统 1`YU9?  
accounting treatment                                会计处理 JXM]tV   
accuracy                                    准确性，精确性 
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additional audit procedures                      追加审计程序 eZaSV>27  
addressee                                         收件人，收信人 j:xC\b47"  
Administration of State-owned Assets  (the～)     国有资产管理局 TN1pg  
administrative laws and regulations                 行政法规 fCwE1r*^  
adverse impact                                 不利影响，负面影响 Dnl<w<}ZU:  
adverse opinion                                反对意见 NcP/W>lN  
advisory group                                  咨询组，顾问组 p[(I5p:L  
agency fee                                        代理费，代理费用 nYFrp)DLK  
aggregate                                          总计，合计为…… pF4Z4?W  
alternation of document and record                 变造文件和记录 <S041KF.{6  
alternative audit procedures                      替代审计程序，备选审计程序 MUAs(M;  
amend                                              修改，修订 2o zh!8aL  
amortisation                                      摊销 Rd&DH_<+^  
analytical capacity                             分析能力 ](A2,F 9(U  
analytical procedures                               分析性程序 xC,x_:R`  
annual financial statements                        年度会计报表，年度财务报表 @phVfP"M  
appendix                                          附录，附表 'gvR ?[!t  
applicable                                         适用的 l6y}>]  
applicable laws and regulations                 适用的法规 FO5a<6
 
application systems                                  应用系统 aPVzOBp  
apply consistently                              一贯地执行，一贯地实施 XzHR^^;u"*  
appropriate                                       适当的，合适的； qD4]7"9  
征用，挪用 v6s,lC5qR  
appropriate authorization                          适当的授权 w
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appropriateness of audit evidence                    审计证据的适当性 Q-n8~Ey1a  
approval                                    批准，核准  C/IF~<B  
assertion                                    (会计报表上的)认定；确认 PDuc; RG
 
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 I5_HaC >  
asset                                                 资产，财产 y=Kqv^  
asset restructuring                             资产重组 L%T(H<G  
assignment of duties                                 职责的划分 d=PX}o^  
assistant                                     助理，助理人员 "FWx;65CR  
associated company                                 联属公司，联营公司 eHuJFM  
association                                        联合，结合；协会，社团 MQQm3VaKS  
assumption                                       假设，假定 b,E?{uG  
at a given date                                         在某一特定时日 &ASR2J  
attestation                                         鉴证，公证 yGdX >h  
attestation service                             鉴证服务 [mA-s
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audit adjustment                                审计调整 :<t=??4m  
audit areas                                        审计领域 \</!kY*3@t  
audit conclusion                                审计结论 } #rTUX  
audit effectiveness                             审计效果 <qwf"Ey  
audit efficiency                                  审计效率 |QDoi[ *  
audit engagement letter                      审计业务约定书 c]PTU2BB8  
audit evidence                                          审计证据 @PEFl"  
audit fee                                    审计费 TI4Hu,rc  
audit files                                          审计档案 UX@%1W!8  
audit findings                                     审计中发现的事项 6OAs%QZ  
audit implementation stage                        审计实施阶段 94rSB}b.O  
audit mark                                        审计标识 YQn<CjZ8af  
audit materiality                                 审计重要性 Yv5H41o"  
audit method                                     审计方法 "`$,qvNN  
audit objective                                         审计目标，审计目的 %.Ma_4o Z  
audit of financial statements                      会计报表审计，财务报表审计 vR!+ 8sy$  
audit opinion                                     审计意见 H#~gx_^U  
audit period                                      被审计期间，被审计年度 K*SgEkb'l  
audit plan                                          审计计划 Aqmpo3P[+  
audit planning                                    编制审计计划，制定审计计划，审计计划 tWIs |n  
audit planning stage                                  审计计划阶段 eQuu\/z*H  
audit procedure                                审计程序 BDB*>y7(  
audit programme                               审计程序表，具体审计计划 Dfs*~H63  
audit report                                       审计报告 >>y`ap2%V  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 An{>39{  
audit report with a qualified opinion                 有保留意见的审计报告 6ZqU:^3  
audit report with an adverse opinion                否定意见的审计报告 {^WK#$]  
audit report with dual dates                      双重日期审计报告 cZYy+  
audit reporting stage                                 审计报告阶段 ; oyV8P$  
audit responsibility                                   审计责任 2R[v*i^S  
audit results                                      审计结果 >}+{;d  
audit risk                                          审计风险 Q":_\inF  
audit sampling                                          审计抽样 VJ~D.ec  
audit sampling techniques                         审计抽样方法，审计抽样技术 J~m$7T3Af  
audit strategies                                  审计策略 Mu
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audit summary                                         审计总结，审计小结 3~~X,ZL  
audit team                                         审计小组 7q?ZieR  
audit test                                    审计测试 'D+xs}\  
audit trail                                          审计轨迹 }QFL  
audit work                                        审计工作 u? =mh`  
audit working paper                                 审计工作底稿 'J,UKK\5  
audited financial statement                        审计会计报表，已审计财务报表 L4>14D\  
Auditing Guidelines (the～)                      审计规范指南 qGk.7wf%  
auditing standards                             审计准则 FDMQLxf  
audit-oriented working paper                          (审计)业务类工作底稿 V<QpC5  
authorisation                                     授权 :_8K8Sa  
authorisation of transaction                       交易的授权 &C9IR,&  
availability                                         可获得性 xMJ-=  
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balance                                      余额；差额；平衡 q +?&w'8  
balance sheet                                    资产负债表 /Q1 b%C  
bank                                                 银行 %;[DMc/  
bank account                                    银行账户，银行户头 K4Q{U@ZJ  
bank statement                                 银行对账单 yu;EL>G_AY  
barter transaction                              易货交易，以物换物交易 )Te\
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basis of audit                                    审计依据 <Wn~s=  
basis of preparation                                (会计报表的)编制基础 o?baiOkH  
book of account                               账目，账簿 7{#p'.nc5  
borrowing                                         借款，贷款，借债 w <r*&  
branch                                              分支，分支机构，分店 |]&3*%b@  
brought forward                                (账户余额等的)承上年，承上期，承上页 )s!A\a`vEd  
budget                                              预算 .I`>F/Sjr  
building                                      建筑物；大楼 5U2%X pO
 
business conditions                                  业务情况，经营情况 LIDi0jbrq  
business licence                               (企业等的)营业执照 'V&g"Pb  
business relation                                业务关系 n!4}Hwz!  
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