[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 IHB{US1G  
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审计词汇英汉对照 2QBq  
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ability to continue as a going concern               持续经营能力 K}a[~  
acceptability                                     可接受性，可接受程度 .c BJA&/  
acceptable level of detection risk                     检查风险的可接受水平 lYJ]W[!  
acceptance of engagement                       接受委托 ea B-u  
accepting the engagement for the first time              首次接受委托 ]54V9l:  
access to asset                                         对资产的接触 ]huqZI  
according to                                     根据，依据，依照 |'a5nh!  
account balance                                账户余额 m >'o&Hj  
account for                                       对……进行会计处理，核算；解释 fx=aT  
accounting                                        会计，会计学 &&>OhH`  
accounting advisory serve                        会计咨询服务 i[FBll-  
accounting firm                                 会计师事务所 *SC~_  
accounting information                      会计信息，会计资料 &&t4G}*  
accounting period                             会计期间 0iHK1Pt}  
accounting policies                                   会计政策 XmXHs4  
accounting professional bodies                 会计职业组织，会计职业团体 H!s &]b  
accounting records                                   会计记录 H! vvdp?Z  
accounting responsibility                           会计责任 r,0> 40^  
accounting service                             会计服务 RAxA H   
accounting standards                                会计准则 }_Jai4O  
Accounting Standards for Business Enterprises       企业会计准则 D^f;dT ;-  
accounting system                             会计系统 am@\$Sa4
 
accounting treatment                                会计处理 o/9 V1"  
accuracy                                    准确性，精确性 +F`! Jt  
additional audit procedures                      追加审计程序 ]Nm_<%lT  
addressee                                         收件人，收信人 bBg?x 4bu  
Administration of State-owned Assets  (the～)     国有资产管理局 <0Q`:'\.>  
administrative laws and regulations                 行政法规 3Vt-]DGX  
adverse impact                                 不利影响，负面影响 dGHRHX i  
adverse opinion                                反对意见 *6=[Hmygi  
advisory group                                  咨询组，顾问组 ~KrzJp=5F  
agency fee                                        代理费，代理费用
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aggregate                                          总计，合计为…… f<y""0L9  
alternation of document and record                 变造文件和记录 /G</ [N5  
alternative audit procedures                      替代审计程序，备选审计程序 _H%ylAt1j  
amend                                              修改，修订 *4WOmsj  
amortisation                                      摊销 fr:RiOPn  
analytical capacity                             分析能力 R3.tkFZq]  
analytical procedures                               分析性程序 191O(
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annual financial statements                        年度会计报表，年度财务报表 8Zwq:l V Q  
appendix                                          附录，附表 2j(w*k q~  
applicable                                         适用的 i7Y96]  
applicable laws and regulations                 适用的法规 "-N%`UA  
application systems                                  应用系统 Tb
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apply consistently                              一贯地执行，一贯地实施 *mq+w&  
appropriate                                       适当的，合适的； a0y;c@pkO  
征用，挪用 22(0Jb\_  
appropriate authorization                          适当的授权 uVIs5IZzIi  
appropriateness of audit evidence                    审计证据的适当性 =|am=Q?Q  
approval                                    批准，核准 [@.%6aD  
assertion                                    (会计报表上的)认定；确认 whxE[Xnv  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 \e( h6,@  
asset                                                 资产，财产 |W{z,e01x  
asset restructuring                             资产重组 iB[%5i-  
assignment of duties                                 职责的划分 orEwP/L:  
assistant                                     助理，助理人员 6 {5*9!v63  
associated company                                 联属公司，联营公司 K4A=lD+  
association                                        联合，结合；协会，社团 vek9. 4! ]  
assumption                                       假设，假定 R.+QK6B&  
at a given date                                         在某一特定时日 :DQHb"(  
attestation                                         鉴证，公证
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attestation service                             鉴证服务 EPdR-dC^wE  
audit adjustment                                审计调整 KxK$Y.y]  
audit areas                                        审计领域 *H:;pIWP  
audit conclusion                                审计结论 1R1J/Z*V/  
audit effectiveness                             审计效果 k>U&Us0  
audit efficiency                                  审计效率 v0\2%PC  
audit engagement letter                      审计业务约定书 xZbm,.v  
audit evidence                                          审计证据 h6la+l?x  
audit fee                                    审计费 t\u0\l>  
audit files                                          审计档案 ;l+3l ez  
audit findings                                     审计中发现的事项 U0UOubA  
audit implementation stage                        审计实施阶段 [
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audit mark                                        审计标识 Zwp*JH+G  
audit materiality                                 审计重要性 JdFMSmZ@  
audit method                                     审计方法 d];E99}  
audit objective                                         审计目标，审计目的 :+m|KC(Z  
audit of financial statements                      会计报表审计，财务报表审计 EKq9m=Ua@o  
audit opinion                                     审计意见 TfVB~"&  
audit period                                      被审计期间，被审计年度
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audit plan                                          审计计划 MQw{^6Z>1  
audit planning                                    编制审计计划，制定审计计划，审计计划 C6:<.`iD87  
audit planning stage                                  审计计划阶段 gmy_ZV U'  
audit procedure                                审计程序 V+cHL  
audit programme                               审计程序表，具体审计计划
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audit report                                       审计报告 H2|&  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 fg+Q7'*Vq  
audit report with a qualified opinion                 有保留意见的审计报告 bU(t5 [
  
audit report with an adverse opinion                否定意见的审计报告 |jF)~k6  
audit report with dual dates                      双重日期审计报告 ^|-xmUC  
audit reporting stage                                 审计报告阶段 .B_)w:oF  
audit responsibility                                   审计责任 w/E4wp  
audit results                                      审计结果 m3\lm@`)O  
audit risk                                          审计风险 @kRe0:t  
audit sampling                                          审计抽样 z(K[i?&  
audit sampling techniques                         审计抽样方法，审计抽样技术 h+ } `mi  
audit strategies                                  审计策略 @T>)fKCg  
audit summary                                         审计总结，审计小结 Cf J@|Rh  
audit team                                         审计小组 8cF-kfbfZ  
audit test                                    审计测试 95[yGO>ZYz  
audit trail                                          审计轨迹 _~| j~QE]  
audit work                                        审计工作 & /UcFB  
audit working paper                                 审计工作底稿  3
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audited financial statement                        审计会计报表，已审计财务报表 ={YW*1Xw  
Auditing Guidelines (the～)                      审计规范指南  l rU}_`  
auditing standards                             审计准则 srO{Ci0  
audit-oriented working paper                          (审计)业务类工作底稿 v-2.OS<o  
authorisation                                     授权 c7L#f=Ot?  
authorisation of transaction                       交易的授权 p!|ok#sW  
availability                                         可获得性 03iO4yOu  
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balance                                      余额；差额；平衡 /`?i&\C3r  
balance sheet                                    资产负债表 ?_(0cVi  
bank                                                 银行 k2_ "  
bank account                                    银行账户，银行户头 Vq -!1.v3  
bank statement                                 银行对账单 a UAPh  
barter transaction                              易货交易，以物换物交易 o_vK4%y(  
basis of audit                                    审计依据 uhbo/7d'7  
basis of preparation                                (会计报表的)编制基础 H&6lQ30/)  
book of account                               账目，账簿 z2A7:[  
borrowing                                         借款，贷款，借债
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branch                                              分支，分支机构，分店 AhiZ0W"  
brought forward                                (账户余额等的)承上年，承上期，承上页 v| <Dc8i+  
budget                                              预算 0bzD-K4WVd  
building                                      建筑物；大楼 ,A
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business conditions                                  业务情况，经营情况 fXS4
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business licence                               (企业等的)营业执照 :S{[^-"  
business relation                                业务关系 /E@LnKe  
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