[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 v>at/ef  
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审计词汇英汉对照 eU~?p|Np
 
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ability to continue as a going concern               持续经营能力 ;o >WXw  
acceptability                                     可接受性，可接受程度 (rMZ  
acceptable level of detection risk                     检查风险的可接受水平 A\C'dZ <N  
acceptance of engagement                       接受委托 6S_y%8Fv&[  
accepting the engagement for the first time              首次接受委托 3M$X:$b  
access to asset                                         对资产的接触 ~R{8.!: >  
according to                                     根据，依据，依照 qvTKfIl{  
account balance                                账户余额 ;KS`,<^-  
account for                                       对……进行会计处理，核算；解释 Bbs5f@E  
accounting                                        会计，会计学 ` @>ZGL:  
accounting advisory serve                        会计咨询服务 lA4hm4"i(,  
accounting firm                                 会计师事务所 O#PwRud$  
accounting information                      会计信息，会计资料 5Jw"{V?Ak  
accounting period                             会计期间  ;o%:7&  
accounting policies                                   会计政策 R.UumBM  
accounting professional bodies                 会计职业组织，会计职业团体 !VNbj\Bp  
accounting records                                   会计记录 =~$U^IsWA  
accounting responsibility                           会计责任 Gt5$6>A


 
accounting service                             会计服务 D1! {S7  
accounting standards                                会计准则 1g81S_T .  
Accounting Standards for Business Enterprises       企业会计准则 ^y
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accounting system                             会计系统 \6LcVik  
accounting treatment                                会计处理 ] ?9t-  
accuracy                                    准确性，精确性 *JS"(. '(  
additional audit procedures                      追加审计程序 X{'wWWZC  
addressee                                         收件人，收信人 )(.%QSA\C  
Administration of State-owned Assets  (the～)     国有资产管理局 ?N2X)Y@yi  
administrative laws and regulations                 行政法规 &@"w-M  
adverse impact                                 不利影响，负面影响 )BB%4=u@~.  
adverse opinion                                反对意见 'ucG t  
advisory group                                  咨询组，顾问组 s+N^PX3  
agency fee                                        代理费，代理费用 7p !zp9|  
aggregate                                          总计，合计为…… *G9 [j$  
alternation of document and record                 变造文件和记录 =<>pKQ)[  
alternative audit procedures                      替代审计程序，备选审计程序 ?KCxrzf  
amend                                              修改，修订 Q_v\1"c  
amortisation                                      摊销 sM0c#YK?  
analytical capacity                             分析能力 i&1U4q  
analytical procedures                               分析性程序 hOl=W |)v  
annual financial statements                        年度会计报表，年度财务报表 L-MiaKcL  
appendix                                          附录，附表 G ;jF9i  
applicable                                         适用的 9Yd-m  
applicable laws and regulations                 适用的法规 Gzj3Ka  
application systems                                  应用系统 -D;lS 6  
apply consistently                              一贯地执行，一贯地实施 UMv"7~  
appropriate                                       适当的，合适的； rQ &S<  
征用，挪用 RAdvIIQp:  
appropriate authorization                          适当的授权 tgK x4  
appropriateness of audit evidence                    审计证据的适当性 7_1W:-A7W  
approval                                    批准，核准 QWKs[yfdo  
assertion                                    (会计报表上的)认定；确认
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 8 `o{b"l+  
asset                                                 资产，财产 U* 4{"  
asset restructuring                             资产重组 ]}/mFY?7  
assignment of duties                                 职责的划分 "zXGp7Q'#  
assistant                                     助理，助理人员 xdCs5
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associated company                                 联属公司，联营公司 E+:.IuXW$  
association                                        联合，结合；协会，社团  tb:  
assumption                                       假设，假定 *WD;C0?z  
at a given date                                         在某一特定时日 df!+T0  
attestation                                         鉴证，公证 7<fL[2-  
attestation service                             鉴证服务 l~ 4_s/  
audit adjustment                                审计调整  JUmw$u  
audit areas                                        审计领域 xa' nJ"f;  
audit conclusion                                审计结论 '+tKvTU;  
audit effectiveness                             审计效果 j, Pwket  
audit efficiency                                  审计效率 zU=YNrn  
audit engagement letter                      审计业务约定书 6xyY+  
audit evidence                                          审计证据 HUK"OH  
audit fee                                    审计费 OA!R5sOz"  
audit files                                          审计档案 tx gvVQ  
audit findings                                     审计中发现的事项 ~@[(U!G  
audit implementation stage                        审计实施阶段 C0P*D,  
audit mark                                        审计标识 (/('n Y  
audit materiality                                 审计重要性 U2VV[e)Z!  
audit method                                     审计方法 bx;yHIRb  
audit objective                                         审计目标，审计目的 4n#YDZ  
audit of financial statements                      会计报表审计，财务报表审计 9/FG,9  
audit opinion                                     审计意见 Q%+}  
audit period                                      被审计期间，被审计年度 5XI;<^n2  
audit plan                                          审计计划 p| Vmdnb  
audit planning                                    编制审计计划，制定审计计划，审计计划 ;5-R=e(KA  
audit planning stage                                  审计计划阶段 b{zAJ`|#[n  
audit procedure                                审计程序 .@fK;/OuC  
audit programme                               审计程序表，具体审计计划 r[6# G2  
audit report                                       审计报告 : x>I- 3G  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 @<
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audit report with a qualified opinion                 有保留意见的审计报告 P\Ai|"=&]  
audit report with an adverse opinion                否定意见的审计报告 @Q/x&BV  
audit report with dual dates                      双重日期审计报告 44Q6vb?  
audit reporting stage                                 审计报告阶段 a|8|@,  
audit responsibility                                   审计责任 E"G:K`Q  
audit results                                      审计结果 >6*(}L9  
audit risk                                          审计风险 FLVbkW-G.  
audit sampling                                          审计抽样 71JM [2  
audit sampling techniques                         审计抽样方法，审计抽样技术 M' a&  
audit strategies                                  审计策略 \8=e|a5`  
audit summary                                         审计总结，审计小结 q-A`/9  
audit team                                         审计小组 dMey/A/VYt  
audit test                                    审计测试 ;r gH}r  
audit trail                                          审计轨迹  hTlnw[I  
audit work                                        审计工作 R.91v4J  
audit working paper                                 审计工作底稿 := ]sq}IN  
audited financial statement                        审计会计报表，已审计财务报表 [`y:M&@  
Auditing Guidelines (the～)                      审计规范指南 :D<:N*9i  
auditing standards                             审计准则 YgO aZq N  
audit-oriented working paper                          (审计)业务类工作底稿 |De!ti  
authorisation                                     授权 &oon'q5;  
authorisation of transaction                       交易的授权 z0\;m{TH  
availability                                         可获得性 pg}~vb"  
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balance                                      余额；差额；平衡 b24NL'jm  
balance sheet                                    资产负债表 `Ev A\f  
bank                                                 银行 6U;Jg
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bank account                                    银行账户，银行户头 PN1(j|  
bank statement                                 银行对账单 l*F!~J3  
barter transaction                              易货交易，以物换物交易 %KbBH:z05  
basis of audit                                    审计依据 ,`ZPtnH+  
basis of preparation                                (会计报表的)编制基础 9(Q
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book of account                               账目，账簿 Qw3a"k-  
borrowing                                         借款，贷款，借债 qk_p} l-F1  
branch                                              分支，分支机构，分店
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brought forward                                (账户余额等的)承上年，承上期，承上页 B rez&3[  
budget                                              预算 l9M#]*{  
building                                      建筑物；大楼 0ClX  
business conditions                                  业务情况，经营情况 %E4$ZPSW  
business licence                               (企业等的)营业执照 ?l)}
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business relation                                业务关系 Ymwx(Pm  
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