[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 
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审计词汇英汉对照 |~Htj4K/  
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ability to continue as a going concern               持续经营能力 ^p'D<!6sK  
acceptability                                     可接受性，可接受程度 a-SB1-5jf  
acceptable level of detection risk                     检查风险的可接受水平 V;/ XG}M  
acceptance of engagement                       接受委托 $@lq}FQ%  
accepting the engagement for the first time              首次接受委托 "`y W]v  
access to asset                                         对资产的接触 VGkW3Nt0  
according to                                     根据，依据，依照 e_;%F`  
account balance                                账户余额 >MBn2(\B;  
account for                                       对……进行会计处理，核算；解释 P6.)P|n7=  
accounting                                        会计，会计学 F&>T-u-dog  
accounting advisory serve                        会计咨询服务 S
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accounting firm                                 会计师事务所 (UbR%A|v;  
accounting information                      会计信息，会计资料 K gR1El.r  
accounting period                             会计期间 )<
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accounting policies                                   会计政策 ?Xy w<fMQ  
accounting professional bodies                 会计职业组织，会计职业团体 dn:|m^<)  
accounting records                                   会计记录 WW,r9D:/  
accounting responsibility                           会计责任 2_B;  
accounting service                             会计服务 ~2;&pZ$  
accounting standards                                会计准则 1o"y%*"
 
Accounting Standards for Business Enterprises       企业会计准则 GN}9$:  
accounting system                             会计系统 }0(vR_x  
accounting treatment                                会计处理 Bh.6:9{  
accuracy                                    准确性，精确性 =6L:I
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additional audit procedures                      追加审计程序 ?eYchVq  
addressee                                         收件人，收信人 i2\\!s  
Administration of State-owned Assets  (the～)     国有资产管理局 #8WR{  
administrative laws and regulations                 行政法规 61t-  
adverse impact                                 不利影响，负面影响 >=]NO'?O
 
adverse opinion                                反对意见 FCjYTGA  
advisory group                                  咨询组，顾问组 #b<lt'gC  
agency fee                                        代理费，代理费用 )dzjz%B)  
aggregate                                          总计，合计为…… ^5^ zo~^o  
alternation of document and record                 变造文件和记录 noB}p4  
alternative audit procedures                      替代审计程序，备选审计程序 : .UX[!^  
amend                                              修改，修订 #lLn='
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amortisation                                      摊销 f%(e,KgW=  
analytical capacity                             分析能力 3XYIbXnk  
analytical procedures                               分析性程序 T3B|r<>I  
annual financial statements                        年度会计报表，年度财务报表 ^OGH5@"  
appendix                                          附录，附表 q%)*,I<  
applicable                                         适用的 QWIOim-  
applicable laws and regulations                 适用的法规 L?/M2zc 9Y  
application systems                                  应用系统 %te'J G<  
apply consistently                              一贯地执行，一贯地实施 "pKGUM  
appropriate                                       适当的，合适的； ]h`E4B  
征用，挪用 4G68WBT  
appropriate authorization                          适当的授权 fmT3Af l5c  
appropriateness of audit evidence                    审计证据的适当性 0B!mEg  
approval                                    批准，核准 t9=|* =;9)  
assertion                                    (会计报表上的)认定；确认 `Q!FMv6Y^  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 5y 'ycTjY  
asset                                                 资产，财产 r4z}yt+  
asset restructuring                             资产重组 ix_$Ok  
assignment of duties                                 职责的划分 rE' %MiIK  
assistant                                     助理，助理人员 7\|NYT4  
associated company                                 联属公司，联营公司 n"Z,-./m  
association                                        联合，结合；协会，社团  nd*!`P  
assumption                                       假设，假定 u3ri6Y`  
at a given date                                         在某一特定时日 "S:NU.
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attestation                                         鉴证，公证 p-i]l.mT5  
attestation service                             鉴证服务 VS@rM<K{  
audit adjustment                                审计调整 ;74DT  
audit areas                                        审计领域 Ltq*Vcl\  
audit conclusion                                审计结论 bvxxE/?Ni  
audit effectiveness                             审计效果 cJp1 <R  
audit efficiency                                  审计效率 z2EI"'4\9  
audit engagement letter                      审计业务约定书 ysw6hVb  
audit evidence                                          审计证据 MHzsxF|  
audit fee                                    审计费 <:_]Yl  
audit files                                          审计档案 
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audit findings                                     审计中发现的事项 {)dEO0 p  
audit implementation stage                        审计实施阶段 C #u)$Ds  
audit mark                                        审计标识 VIlQzM;%^  
audit materiality                                 审计重要性 ]|\>O5eeu  
audit method                                     审计方法 2H32wpY ,l  
audit objective                                         审计目标，审计目的 GE|^ryh  
audit of financial statements                      会计报表审计，财务报表审计 ^9m]KEucd7  
audit opinion                                     审计意见 JKu6+V jO  
audit period                                      被审计期间，被审计年度 (>@syF%PB  
audit plan                                          审计计划 Z ysUz  
audit planning                                    编制审计计划，制定审计计划，审计计划 qI/r_  
audit planning stage                                  审计计划阶段 V IRv  
audit procedure                                审计程序 aD JjVD  
audit programme                               审计程序表，具体审计计划 nm

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audit report                                       审计报告 ]oZ,{Q5~  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 'Q;?_,`  
audit report with a qualified opinion                 有保留意见的审计报告 7^Q$pT>  
audit report with an adverse opinion                否定意见的审计报告 C Wl95g  
audit report with dual dates                      双重日期审计报告 gT\y&   
audit reporting stage                                 审计报告阶段 sNan"  
audit responsibility                                   审计责任 eRWF7`HH+  
audit results                                      审计结果 =v#A&IPA'  
audit risk                                          审计风险 @'| 6lG  
audit sampling                                          审计抽样 +^ 3L~?  
audit sampling techniques                         审计抽样方法，审计抽样技术 0:(dl@I)@  
audit strategies                                  审计策略 ,EJ [I^  
audit summary                                         审计总结，审计小结 wQ/@+
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audit team                                         审计小组 d'@H@  
audit test                                    审计测试 |$*9j""u  
audit trail                                          审计轨迹 /iJhCB[QZ  
audit work                                        审计工作 vkauX:M  
audit working paper                                 审计工作底稿 }n&JZ`8<s  
audited financial statement                        审计会计报表，已审计财务报表 -,CndRKx  
Auditing Guidelines (the～)                      审计规范指南 Jj _+YfIM  
auditing standards                             审计准则 5'L}LT8p@  
audit-oriented working paper                          (审计)业务类工作底稿 RgzSaP;;  
authorisation                                     授权 j*lWi0Z-  
authorisation of transaction                       交易的授权 q8yJW-GA   
availability                                         可获得性 |Btx&'m  
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balance                                      余额；差额；平衡 -<^Q2]PE;  
balance sheet                                    资产负债表 ]KPg=@Q/  
bank                                                 银行 O5n]4)<  
bank account                                    银行账户，银行户头 yA) +-  
bank statement                                 银行对账单 3<Y;mA=hw  
barter transaction                              易货交易，以物换物交易 <:}AC{I  
basis of audit                                    审计依据 {_gj>n(1  
basis of preparation                                (会计报表的)编制基础 F$.s6Hh.  
book of account                               账目，账簿 vWU4ZBT8G  
borrowing                                         借款，贷款，借债 f$*9 J  
branch                                              分支，分支机构，分店 o_+Qer=O6  
brought forward                                (账户余额等的)承上年，承上期，承上页 zpQ/E  
budget                                              预算 -bX.4+U  
building                                      建筑物；大楼 H;8]GE2n  
business conditions                                  业务情况，经营情况 #a>!U'1|  
business licence                               (企业等的)营业执照 4Tw1ga
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business relation                                业务关系 745V!#3!M  
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