[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 #rF|X6P  
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审计词汇英汉对照 &5)Kg%r  
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ability to continue as a going concern               持续经营能力 oslV@v F  
acceptability                                     可接受性，可接受程度 |j#x}8[(  
acceptable level of detection risk                     检查风险的可接受水平 ,a~- (@  
acceptance of engagement                       接受委托 :L&-
  
accepting the engagement for the first time              首次接受委托 ;.'2ZNt2  
access to asset                                         对资产的接触 ]SFB_5Gb  
according to                                     根据，依据，依照 b6'%nR*f  
account balance                                账户余额 A d=NJhz
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account for                                       对……进行会计处理，核算；解释 \\Fl,'  
accounting                                        会计，会计学 c{ +Y$  
accounting advisory serve                        会计咨询服务 0jro0f'  
accounting firm                                 会计师事务所  M#IGq  
accounting information                      会计信息，会计资料 m%X~EwFc.  
accounting period                             会计期间 F'|D  
accounting policies                                   会计政策 X0* y8"  
accounting professional bodies                 会计职业组织，会计职业团体
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accounting records                                   会计记录 ZUVk~X3  
accounting responsibility                           会计责任 K!lGo3n]  
accounting service                             会计服务 /NNe/7'l  
accounting standards                                会计准则 L ![bf5T  
Accounting Standards for Business Enterprises       企业会计准则 6(f[<V!r  
accounting system                             会计系统 {()8 Wr  
accounting treatment                                会计处理 C6Ap  4  
accuracy                                    准确性，精确性 Q >cLGdzO  
additional audit procedures                      追加审计程序 LZqx6~]O  
addressee                                         收件人，收信人 .\7R/cP}{A  
Administration of State-owned Assets  (the～)     国有资产管理局 _1VtVfiZ{  
administrative laws and regulations                 行政法规 vClD)Ar  
adverse impact                                 不利影响，负面影响 =q.2S;?  
adverse opinion                                反对意见 & ;ie+/B  
advisory group                                  咨询组，顾问组 Qb!9QlW  
agency fee                                        代理费，代理费用 =1!wep"  
aggregate                                          总计，合计为…… ?dVF@  
alternation of document and record                 变造文件和记录 ZXsm9  
alternative audit procedures                      替代审计程序，备选审计程序 MW=2GhD=  
amend                                              修改，修订 4 (B{-cK  
amortisation                                      摊销 -\:pbR
  
analytical capacity                             分析能力 rQC{"hS1  
analytical procedures                               分析性程序 8sOM%y9M  
annual financial statements                        年度会计报表，年度财务报表 nzmv>s&UW  
appendix                                          附录，附表 f>g>7OsD]  
applicable                                         适用的 3(Kj|u  
applicable laws and regulations                 适用的法规 P ^R224R  
application systems                                  应用系统 $cHA_$ `  
apply consistently                              一贯地执行，一贯地实施 d}GO(  
appropriate                                       适当的，合适的； @@9#odO  
征用，挪用 i:0~%X  
appropriate authorization                          适当的授权 CaX&T2(  
appropriateness of audit evidence                    审计证据的适当性 V/j+Z1ZW  
approval                                    批准，核准 ]xBQ7Xqf
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assertion                                    (会计报表上的)认定；确认 V lN&Lz  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 d nWh}!  
asset                                                 资产，财产 {aqceg  
asset restructuring                             资产重组 !n~p?joJ*  
assignment of duties                                 职责的划分 *IJctYJaX  
assistant                                     助理，助理人员 ):E4qlB  
associated company                                 联属公司，联营公司 i|0H {q  
association                                        联合，结合；协会，社团 r4D*$H-rR  
assumption                                       假设，假定 *q{/`Z{wy  
at a given date                                         在某一特定时日 ,kfUlv
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attestation                                         鉴证，公证 eVL'Ao&Ho  
attestation service                             鉴证服务 GxL5yeN@(  
audit adjustment                                审计调整 !U>711$  
audit areas                                        审计领域 Ouc=4'$-  
audit conclusion                                审计结论 3N|,c]|  
audit effectiveness                             审计效果 W2J"W=:z  
audit efficiency                                  审计效率 j yR9a!  
audit engagement letter                      审计业务约定书 ]e@'9`G-'  
audit evidence                                          审计证据 W6_/FkO  
audit fee                                    审计费 RR<92R  
audit files                                          审计档案 @x3x/gU  
audit findings                                     审计中发现的事项 3#}5dO  
audit implementation stage                        审计实施阶段 _"6{Rb53v=  
audit mark                                        审计标识 Ho9 a#9  
audit materiality                                 审计重要性 UaA6  
audit method                                     审计方法 N'w;1,c+  
audit objective                                         审计目标，审计目的 hVo]fD|W  
audit of financial statements                      会计报表审计，财务报表审计 (dvCejc^p  
audit opinion                                     审计意见 'kPc `)\  
audit period                                      被审计期间，被审计年度 |f;u5r!^=  
audit plan                                          审计计划 7Rqjf6kX`O  
audit planning                                    编制审计计划，制定审计计划，审计计划 dp\pkx7  
audit planning stage                                  审计计划阶段 l'n"iQ!G  
audit procedure                                审计程序 q|0L u  
audit programme                               审计程序表，具体审计计划 Eqj&SA  
audit report                                       审计报告 xH#R_  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 hdJW#,xq  
audit report with a qualified opinion                 有保留意见的审计报告 T|`nw_0  
audit report with an adverse opinion                否定意见的审计报告 Ytop=ZIl'  
audit report with dual dates                      双重日期审计报告 : &>PN,q>  
audit reporting stage                                 审计报告阶段 #G%[4.$n.  
audit responsibility                                   审计责任 CK eT%3  
audit results                                      审计结果 *oqQ=#\  
audit risk                                          审计风险 i7v> 9p7  
audit sampling                                          审计抽样 9E~=/Q=  
audit sampling techniques                         审计抽样方法，审计抽样技术 e$}x;&cQ  
audit strategies                                  审计策略 & F\HR  
audit summary                                         审计总结，审计小结 .I_Mmaq;i  
audit team                                         审计小组 ^3C8GzOsO  
audit test                                    审计测试 *J,VvO9  
audit trail                                          审计轨迹 ^=Q/H  
audit work                                        审计工作 U 0G(  
audit working paper                                 审计工作底稿 MlVN'w  
audited financial statement                        审计会计报表，已审计财务报表 Li)rs<IX;m  
Auditing Guidelines (the～)                      审计规范指南 "u:5  
auditing standards                             审计准则 RGvfy/T  
audit-oriented working paper                          (审计)业务类工作底稿 YMx]i,u'+  
authorisation                                     授权 ~{lSc/SP|  
authorisation of transaction                       交易的授权 w6(E$:#d  
availability                                         可获得性 'r3yFoP}  
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balance                                      余额；差额；平衡 p(
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balance sheet                                    资产负债表 T9N][5\  
bank                                                 银行 2Z W {  
bank account                                    银行账户，银行户头 {2QCdj46  
bank statement                                 银行对账单 _dCdyf  
barter transaction                              易货交易，以物换物交易 }wZ9#Ll  
basis of audit                                    审计依据 .&fG_(6|  
basis of preparation                                (会计报表的)编制基础 AlF"1X02  
book of account                               账目，账簿 Bn JpC<xm  
borrowing                                         借款，贷款，借债 ahQdB
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branch                                              分支，分支机构，分店 Q'D%?Vg'  
brought forward                                (账户余额等的)承上年，承上期，承上页 "X<vgM^:  
budget                                              预算 3VNYDY`>  
building                                      建筑物；大楼 x{y}pH"H  
business conditions                                  业务情况，经营情况 ~.\CG'g  
business licence                               (企业等的)营业执照 ! f!/~M"!  
business relation                                业务关系 W !TnS/O_1  
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