[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 ! >:O3*/  
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审计词汇英汉对照 ri:fo'4TO  
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ability to continue as a going concern               持续经营能力 xH=&={  
acceptability                                     可接受性，可接受程度 d1,azM  
acceptable level of detection risk                     检查风险的可接受水平 "-hgeQX  
acceptance of engagement                       接受委托 *) wp  
accepting the engagement for the first time              首次接受委托 &L/C:<.  
access to asset                                         对资产的接触 GL/\uq  
according to                                     根据，依据，依照 9orza<#  
account balance                                账户余额 K9*K
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account for                                       对……进行会计处理，核算；解释 34oC285yc
 
accounting                                        会计，会计学 toQn]MT  
accounting advisory serve                        会计咨询服务 RH`m=?~J,  
accounting firm                                 会计师事务所 t HGK<rb  
accounting information                      会计信息，会计资料 Dk4Wj"LS  
accounting period                             会计期间 d`:0kOF+  
accounting policies                                   会计政策 A.y$.(  
accounting professional bodies                 会计职业组织，会计职业团体 -du+iOe?  
accounting records                                   会计记录 )ow3Bl8w  
accounting responsibility                           会计责任 "aP/214Ul  
accounting service                             会计服务 P017y&X  
accounting standards                                会计准则 jReI+ pS  
Accounting Standards for Business Enterprises       企业会计准则 /aK },+  
accounting system                             会计系统 >LW9$[H  
accounting treatment                                会计处理 D.H Ap+lx  
accuracy                                    准确性，精确性 eo@:@O+bm  
additional audit procedures                      追加审计程序 ]AN)
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addressee                                         收件人，收信人 72PDqK#  
Administration of State-owned Assets  (the～)     国有资产管理局 onjTu
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administrative laws and regulations                 行政法规 EqOB 0\  
adverse impact                                 不利影响，负面影响 Vbwbc5m}  
adverse opinion                                反对意见 9J>DLvl;  
advisory group                                  咨询组，顾问组 g'mkhF(  
agency fee                                        代理费，代理费用 c*3ilMP\4  
aggregate                                          总计，合计为…… ncWASw`  
alternation of document and record                 变造文件和记录 H\O|Y@uVr  
alternative audit procedures                      替代审计程序，备选审计程序 V,>#!zUv  
amend                                              修改，修订 @ #V31im"N  
amortisation                                      摊销 4b a1c  
analytical capacity                             分析能力 l]%|w]i\  
analytical procedures                               分析性程序 |o+vpy  
annual financial statements                        年度会计报表，年度财务报表 EmLPq!C  
appendix                                          附录，附表 7C&
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applicable                                         适用的 F2XXvxG  
applicable laws and regulations                 适用的法规 uH]^/'8vBd  
application systems                                  应用系统 yLI=&7/e@  
apply consistently                              一贯地执行，一贯地实施 6k^ vF~  
appropriate                                       适当的，合适的； &jj\-;=~Ho  
征用，挪用 mNV4"lNR  
appropriate authorization                          适当的授权 y{kXd1,  
appropriateness of audit evidence                    审计证据的适当性 [t ^|l?  
approval                                    批准，核准 Ad]r )d{  
assertion                                    (会计报表上的)认定；确认 t);5Cw
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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 J H$  
asset                                                 资产，财产 oE5+   
asset restructuring                             资产重组 S
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assignment of duties                                 职责的划分 R/P.m~ ?  
assistant                                     助理，助理人员 jP+4'O!s[  
associated company                                 联属公司，联营公司 \Z)''
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association                                        联合，结合；协会，社团 IMVoNKW-  
assumption                                       假设，假定 gAR];(*  
at a given date                                         在某一特定时日 B:9Z;g@&  
attestation                                         鉴证，公证 @ cv`}k  
attestation service                             鉴证服务 1AhL-Lj  
audit adjustment                                审计调整 OxqP:kM  
audit areas                                        审计领域 sX@e1*YE_  
audit conclusion                                审计结论 az`5{hK  
audit effectiveness                             审计效果 /wIZ '  
audit efficiency                                  审计效率 DNL TJrN  
audit engagement letter                      审计业务约定书 QAu^]1;  
audit evidence                                          审计证据 HLk/C[`u,  
audit fee                                    审计费 \)r#?qn4z;  
audit files                                          审计档案 Q}I.UG_  
audit findings                                     审计中发现的事项 n NAJ8z}Nt  
audit implementation stage                        审计实施阶段 6g$+))g  
audit mark                                        审计标识 KX*e2 /0  
audit materiality                                 审计重要性 k ^+h>B-;  
audit method                                     审计方法 1no$|n#  
audit objective                                         审计目标，审计目的 ULsz<Hj  
audit of financial statements                      会计报表审计，财务报表审计 vR:t4EJ`  
audit opinion                                     审计意见 w}7`Vas9  
audit period                                      被审计期间，被审计年度 ab 2V.S  
audit plan                                          审计计划 A(<- U|  
audit planning                                    编制审计计划，制定审计计划，审计计划 Xr':/Qjf  
audit planning stage                                  审计计划阶段 Z73 ysn}  
audit procedure                                审计程序 1q/z&@+B  
audit programme                               审计程序表，具体审计计划 /GCSC8T  
audit report                                       审计报告 hu6)GOZbv  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 _Z9I')  
audit report with a qualified opinion                 有保留意见的审计报告 =axi0q?}
 
audit report with an adverse opinion                否定意见的审计报告 DfqXw^BKD  
audit report with dual dates                      双重日期审计报告 M*@MkN*u&  
audit reporting stage                                 审计报告阶段 o'R_kadN[T  
audit responsibility                                   审计责任 RU[{!E  
audit results                                      审计结果 @-Gf+*GZys  
audit risk                                          审计风险 V8&%fxn+  
audit sampling                                          审计抽样 Ip?Ueaei  
audit sampling techniques                         审计抽样方法，审计抽样技术 }8 ,b;Q  
audit strategies                                  审计策略 69rVW~Z  
audit summary                                         审计总结，审计小结 @p}H@#/u\  
audit team                                         审计小组 %lEPFp  
audit test                                    审计测试 x4fLe5xv  
audit trail                                          审计轨迹 ca$D|3  
audit work                                        审计工作 bQ_i&t\yzB  
audit working paper                                 审计工作底稿 ~H?RHYP~  
audited financial statement                        审计会计报表，已审计财务报表 $D8KEkW  
Auditing Guidelines (the～)                      审计规范指南 EYMwg
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auditing standards                             审计准则 5wr0+Xo  
audit-oriented working paper                          (审计)业务类工作底稿 Bxz{rR0XV  
authorisation                                     授权 C \EZ8  
authorisation of transaction                       交易的授权 >}_c<`:  
availability                                         可获得性 #& Rx(  
B XWk/S $-d  
balance                                      余额；差额；平衡 ?T?%x(]I  
balance sheet                                    资产负债表 '[:].?M  
bank                                                 银行 2VMau.eQ  
bank account                                    银行账户，银行户头 &#`d8}3D  
bank statement                                 银行对账单 R3%T}^;f  
barter transaction                              易货交易，以物换物交易 h4!
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basis of audit                                    审计依据  E70
 
basis of preparation                                (会计报表的)编制基础 o y}(   
book of account                               账目，账簿 Hm%[d;Z7  
borrowing                                         借款，贷款，借债 Po93&qE  
branch                                              分支，分支机构，分店  LBw,tP  
brought forward                                (账户余额等的)承上年，承上期，承上页 Koahd=  
budget                                              预算 Ab8~'<F$B  
building                                      建筑物；大楼 t55CT6Se  
business conditions                                  业务情况，经营情况 6R dfF$f
 
business licence                               (企业等的)营业执照 2 R1S>X  
business relation                                业务关系 }MuX N<DDb  
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