[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 *j/[5J0'M  
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审计词汇英汉对照 tw?\bB  
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ability to continue as a going concern               持续经营能力 w=K!U]  
acceptability                                     可接受性，可接受程度 CDRkH)~$  
acceptable level of detection risk                     检查风险的可接受水平 *LZ^0c:r  
acceptance of engagement                       接受委托 RbA.%~jjx*  
accepting the engagement for the first time              首次接受委托 1-6[KBQ8  
access to asset                                         对资产的接触 ),#hBB`ZA  
according to                                     根据，依据，依照 =m6yH_`@  
account balance                                账户余额 InCo[ 8SI  
account for                                       对……进行会计处理，核算；解释 KfkE'_F  
accounting                                        会计，会计学 WymBjDos:  
accounting advisory serve                        会计咨询服务 $
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accounting firm                                 会计师事务所 @*{sj`AS '  
accounting information                      会计信息，会计资料 zbM*/:Y  
accounting period                             会计期间 '<v_YxEn  
accounting policies                                   会计政策 o 2Okc><z  
accounting professional bodies                 会计职业组织，会计职业团体 $,v[<T`  
accounting records                                   会计记录 YLO/J2['  
accounting responsibility                           会计责任 Z.v2!u  
accounting service                             会计服务 ^,;AM(E  
accounting standards                                会计准则 5lp};  
Accounting Standards for Business Enterprises       企业会计准则 v*UJ4r  
accounting system                             会计系统 <>9zXbI  
accounting treatment                                会计处理 5Rc^5Nv  
accuracy                                    准确性，精确性 K,o@~fj  
additional audit procedures                      追加审计程序 y7x[noGtR  
addressee                                         收件人，收信人 &GetRDr  
Administration of State-owned Assets  (the～)     国有资产管理局 A0hfy|1#L  
administrative laws and regulations                 行政法规 <Z6tRf;B  
adverse impact                                 不利影响，负面影响 {95u^S=  
adverse opinion                                反对意见 f}_d`?K  
advisory group                                  咨询组，顾问组 v!b 8_0~u6  
agency fee                                        代理费，代理费用
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aggregate                                          总计，合计为…… ^3:y<{J  
alternation of document and record                 变造文件和记录 5|^{t00T~  
alternative audit procedures                      替代审计程序，备选审计程序 $F,&7{^  
amend                                              修改，修订 Uq8=R)1<|d  
amortisation                                      摊销 _o-lNt+  
analytical capacity                             分析能力 4EB&Zmg[K  
analytical procedures                               分析性程序 *gxo!F}  
annual financial statements                        年度会计报表，年度财务报表 <y30t[.E6  
appendix                                          附录，附表 ZKT~\l  
applicable                                         适用的 ^twJNm{99  
applicable laws and regulations                 适用的法规 iNxuQ7~  
application systems                                  应用系统 EE<^q?[3^  
apply consistently                              一贯地执行，一贯地实施 [=xJh?*P  
appropriate                                       适当的，合适的； 1; "t8.*%e  
征用，挪用 -<0PBl  
appropriate authorization                          适当的授权 J/o$\8tiMw  
appropriateness of audit evidence                    审计证据的适当性 *i>?YT  
approval                                    批准，核准 |8s)kQ4$  
assertion                                    (会计报表上的)认定；确认 8!c#XMHV  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 RC']"jpW  
asset                                                 资产，财产 },=0]tvZG#  
asset restructuring                             资产重组 5v uB87`  
assignment of duties                                 职责的划分 ~il{6Z+#n  
assistant                                     助理，助理人员 ?(!<m'jEy  
associated company                                 联属公司，联营公司 k'd(H5A
 
association                                        联合，结合；协会，社团  ps*dO  
assumption                                       假设，假定 %%w/;o!c  
at a given date                                         在某一特定时日 YsHZF F  
attestation                                         鉴证，公证 `S{Blv  
attestation service                             鉴证服务 =CE(M},d  
audit adjustment                                审计调整 E9yBa=#*c  
audit areas                                        审计领域 v\UwL-4
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audit conclusion                                审计结论 ~GWn>  
audit effectiveness                             审计效果 N{$ '-[  
audit efficiency                                  审计效率 BRx`83CK  
audit engagement letter                      审计业务约定书 d5x>kO'[l  
audit evidence                                          审计证据 dK45&JHoW^  
audit fee                                    审计费 D<m+M@u  
audit files                                          审计档案 _Wjd`*  
audit findings                                     审计中发现的事项 3/w) mY-o  
audit implementation stage                        审计实施阶段 rU{E}  
audit mark                                        审计标识 jb~/>I^1  
audit materiality                                 审计重要性 y@L-qO+{&  
audit method                                     审计方法 <$\En[u0  
audit objective                                         审计目标，审计目的 5$T>noD  
audit of financial statements                      会计报表审计，财务报表审计 )/hb9+S  
audit opinion                                     审计意见 "1U:qr2-H  
audit period                                      被审计期间，被审计年度 r9a?Y!(  
audit plan                                          审计计划 '
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audit planning                                    编制审计计划，制定审计计划，审计计划 XU}|
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audit planning stage                                  审计计划阶段 U1>VKP;5Nn  
audit procedure                                审计程序 y'9 bs  
audit programme                               审计程序表，具体审计计划 ]/p)XH
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audit report                                       审计报告 -cjwa-9 ~  
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 .i7bI2^  
audit report with an adverse opinion                否定意见的审计报告 Use`E  
audit report with dual dates                      双重日期审计报告 E,#J\)'z  
audit reporting stage                                 审计报告阶段 nj7wc9z4  
audit responsibility                                   审计责任 l1|z; $_z  
audit results                                      审计结果 zaix_mR  
audit risk                                          审计风险 ,AC+s"VS  
audit sampling                                          审计抽样 =/k*w#j  
audit sampling techniques                         审计抽样方法，审计抽样技术 mkCv f  
audit strategies                                  审计策略 AU@XpaPWh  
audit summary                                         审计总结，审计小结 *Q<%(JJ  
audit team                                         审计小组 amL8yb  
audit test                                    审计测试 ?\Q
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audit trail                                          审计轨迹 Daa2.*  
audit work                                        审计工作 1!x-_h}  
audit working paper                                 审计工作底稿 WCbv5)uTUs  
audited financial statement                        审计会计报表，已审计财务报表 M.Fu>Xi  
Auditing Guidelines (the～)                      审计规范指南 0aMw  
auditing standards                             审计准则 :(,Eq?
  
audit-oriented working paper                          (审计)业务类工作底稿 ugM,wT&~Y  
authorisation                                     授权 XeaO,P  
authorisation of transaction                       交易的授权 aqjS5!qh  
availability                                         可获得性 }NMkL l]J  
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balance                                      余额；差额；平衡 Z7eD+4gD  
balance sheet                                    资产负债表 He4sP
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bank                                                 银行 Tm8c:S^uq)  
bank account                                    银行账户，银行户头 GRanR'xG  
bank statement                                 银行对账单 C} #:<Jx  
barter transaction                              易货交易，以物换物交易 DR`d^aBWQ  
basis of audit                                    审计依据 *3h qz<p4:  
basis of preparation                                (会计报表的)编制基础 *q8L$D  
book of account                               账目，账簿 sLV bF
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borrowing                                         借款，贷款，借债 d1c_F~h<  
branch                                              分支，分支机构，分店 v'C`;I  
brought forward                                (账户余额等的)承上年，承上期，承上页 Fejs9'c B  
budget                                              预算 \ORNOX:  
building                                      建筑物；大楼 xGQ958@  
business conditions                                  业务情况，经营情况 =o5ZcC  
business licence                               (企业等的)营业执照 M]?#]3XBNo  
business relation                                业务关系 _5^p+  
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