[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 '@jXbN  
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审计词汇英汉对照 qTAc[Ko  
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ability to continue as a going concern               持续经营能力 TQ`Rk;0R  
acceptability                                     可接受性，可接受程度 Q%wY  
acceptable level of detection risk                     检查风险的可接受水平 HcedE3Rg  
acceptance of engagement                       接受委托 H|ER  
accepting the engagement for the first time              首次接受委托 `)T~psT  
access to asset                                         对资产的接触 I!>\#K  
according to                                     根据，依据，依照 K]j0_~3
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account balance                                账户余额 Qt,M!i,  
account for                                       对……进行会计处理，核算；解释 /}Lt,9  
accounting                                        会计，会计学 DK=cVpN%s  
accounting advisory serve                        会计咨询服务 ^2$ lJ
  
accounting firm                                 会计师事务所 )u/H>;L P  
accounting information                      会计信息，会计资料 `; l?12|X  
accounting period                             会计期间 /Nr*`l  
accounting policies                                   会计政策 Pt&(npjN,  
accounting professional bodies                 会计职业组织，会计职业团体 \mw(cM#:  
accounting records                                   会计记录 Yr w$  
accounting responsibility                           会计责任 #7ov#_2Jd  
accounting service                             会计服务 >IX/< {);M  
accounting standards                                会计准则 +J{0 E  
Accounting Standards for Business Enterprises       企业会计准则 #f
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accounting system                             会计系统 Hew d4k  
accounting treatment                                会计处理 NM0tp )h  
accuracy                                    准确性，精确性 zfc3)7  
additional audit procedures                      追加审计程序 "Vr[4&`  
addressee                                         收件人，收信人 =xsTDjH>  
Administration of State-owned Assets  (the～)     国有资产管理局 fx@j?*Qb  
administrative laws and regulations                 行政法规 "H&"(=  
adverse impact                                 不利影响，负面影响 Fe.t/amS/  
adverse opinion                                反对意见 MB%Q WU  
advisory group                                  咨询组，顾问组 O/.Uh`T`6  
agency fee                                        代理费，代理费用 &z]K
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aggregate                                          总计，合计为…… w|CZ7|6  
alternation of document and record                 变造文件和记录 h.!}3\Y  
alternative audit procedures                      替代审计程序，备选审计程序 u(OW gbA3  
amend                                              修改，修订 }g3+{\x8  
amortisation                                      摊销 q~@]W=  
analytical capacity                             分析能力 $t5V=}m>  
analytical procedures                               分析性程序 2P]L9'N{Y  
annual financial statements                        年度会计报表，年度财务报表 @"Z7nJX  
appendix                                          附录，附表 M\Gdn92pd  
applicable                                         适用的 6Z`R#d #I  
applicable laws and regulations                 适用的法规 }BiiE%a  
application systems                                  应用系统 L:(1ZS  
apply consistently                              一贯地执行，一贯地实施 .`7cBsXH  
appropriate                                       适当的，合适的； ,jC3Fcly  
征用，挪用 0Qv T
 
appropriate authorization                          适当的授权 {CR5K9  
appropriateness of audit evidence                    审计证据的适当性 (ZL sB{r^  
approval                                    批准，核准 _;4 [Q1  
assertion                                    (会计报表上的)认定；确认 \`ZW* EtPI  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 wHIj<"2  
asset                                                 资产，财产 `+t.!tv!  
asset restructuring                             资产重组 [w\9as/ E  
assignment of duties                                 职责的划分 sHcTd>xS  
assistant                                     助理，助理人员 `fNG$ODL   
associated company                                 联属公司，联营公司 xr7+$:>a  
association                                        联合，结合；协会，社团 H33i*][H  
assumption                                       假设，假定 oG7q_4+&  
at a given date                                         在某一特定时日 yQ3OL#  
attestation                                         鉴证，公证 hoT/KWD,  
attestation service                             鉴证服务 /t6X(*xoy  
audit adjustment                                审计调整 XX1Il;1G#  
audit areas                                        审计领域 '|7Woxl9  
audit conclusion                                审计结论 /T,Z>R  
audit effectiveness                             审计效果 t8+_/BXv  
audit efficiency                                  审计效率  6l$L~>  
audit engagement letter                      审计业务约定书 X[2[!)Rk  
audit evidence                                          审计证据 2"fO6!hh  
audit fee                                    审计费 +fx8mu z:y  
audit files                                          审计档案 zZiJ 9 e  
audit findings                                     审计中发现的事项 &20P,8@  
audit implementation stage                        审计实施阶段 ?<Y+peu  
audit mark                                        审计标识 p'sc0@}_O  
audit materiality                                 审计重要性 }pa9%BQI  
audit method                                     审计方法 ,Rx{yf]k  
audit objective                                         审计目标，审计目的 *WE1;msr  
audit of financial statements                      会计报表审计，财务报表审计 oo=#XZkk  
audit opinion                                     审计意见 QRLJ_W^&u  
audit period                                      被审计期间，被审计年度 JlK M+UE:  
audit plan                                          审计计划 '!P"xBVAu  
audit planning                                    编制审计计划，制定审计计划，审计计划 /%4_-Cpm  
audit planning stage                                  审计计划阶段 9s}Kl($  
audit procedure                                审计程序 >K# ,cxY  
audit programme                               审计程序表，具体审计计划 htm{!Z]s0  
audit report                                       审计报告 !GW,\y  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 [ BT)l]  
audit report with a qualified opinion                 有保留意见的审计报告 577:u<Yt  
audit report with an adverse opinion                否定意见的审计报告 @<M*qK1h  
audit report with dual dates                      双重日期审计报告 Qp2I[Ioz3  
audit reporting stage                                 审计报告阶段 ES<{4<Kpx  
audit responsibility                                   审计责任 5efxEt>U  
audit results                                      审计结果 FuX 8v  
audit risk                                          审计风险 M =xQ=j?  
audit sampling                                          审计抽样 24Z]%+b*E  
audit sampling techniques                         审计抽样方法，审计抽样技术 [!^-J}^g~\  
audit strategies                                  审计策略 (-NHxo  
audit summary                                         审计总结，审计小结 +Z!;P Z6  
audit team                                         审计小组 /D_+{dtE  
audit test                                    审计测试 5cK@WE:  
audit trail                                          审计轨迹 +pH@oFN K  
audit work                                        审计工作 8hA^`Y  
audit working paper                                 审计工作底稿 A=Dhod  
audited financial statement                        审计会计报表，已审计财务报表 VGw(6`|!  
Auditing Guidelines (the～)                      审计规范指南 W9t"aZor  
auditing standards                             审计准则 TP1
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audit-oriented working paper                          (审计)业务类工作底稿 7GZgu$'  
authorisation                                     授权 zH=!*[d8  
authorisation of transaction                       交易的授权 G6K  <  
availability                                         可获得性 U,1AfzlF  
B NYABmI/0c  
balance                                      余额；差额；平衡 gM>=%/.  
balance sheet                                    资产负债表 Lt#'W  
bank                                                 银行 t ]c{c#N/  
bank account                                    银行账户，银行户头 oUx[+Gnv  
bank statement                                 银行对账单 L;W.pe0  
barter transaction                              易货交易，以物换物交易 %;z((3F  
basis of audit                                    审计依据 R.j1?\  
basis of preparation                                (会计报表的)编制基础 I~'*$l
 
book of account                               账目，账簿 n,P5o_^:  
borrowing                                         借款，贷款，借债 R*1kR|*_)  
branch                                              分支，分支机构，分店 j1Yq5`ia  
brought forward                                (账户余额等的)承上年，承上期，承上页 DhI>p0* T  
budget                                              预算 LF*Q!  
building                                      建筑物；大楼 r) 1Z(tl  
business conditions                                  业务情况，经营情况 BzpP7ZWV  
business licence                               (企业等的)营业执照 K8^kJSF\  
business relation                                业务关系 A%Z)wz{  
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