[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 qoT&N,/  
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审计词汇英汉对照 ?FS0zc!+  
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ability to continue as a going concern               持续经营能力 +F,])p4,]i  
acceptability                                     可接受性，可接受程度 lV3k4iRH  
acceptable level of detection risk                     检查风险的可接受水平 JSq3)o9?/  
acceptance of engagement                       接受委托 2>.b~q@  
accepting the engagement for the first time              首次接受委托 ?|oN}y"i  
access to asset                                         对资产的接触 pi70^`@'B  
according to                                     根据，依据，依照 sm?b,T/  
account balance                                账户余额 qfAnMBM1@  
account for                                       对……进行会计处理，核算；解释 Pdh`Gu1:3  
accounting                                        会计，会计学 n<)A5UB5-  
accounting advisory serve                        会计咨询服务 s7jNRY V  
accounting firm                                 会计师事务所 "Ar|i8^G3  
accounting information                      会计信息，会计资料 W}7U
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accounting period                             会计期间 q$H@W.f  
accounting policies                                   会计政策 O\oRM2^u}  
accounting professional bodies                 会计职业组织，会计职业团体 qxyY2&  
accounting records                                   会计记录 3DCR n :  
accounting responsibility                           会计责任 m'G=WO*%  
accounting service                             会计服务 f `b6E J  
accounting standards                                会计准则 pP# _B  
Accounting Standards for Business Enterprises       企业会计准则 Dbx zqd  
accounting system                             会计系统 R:'&>.AUw  
accounting treatment                                会计处理 5KTFf6Uq  
accuracy                                    准确性，精确性 grI#'x  
additional audit procedures                      追加审计程序 03iy[~Y2  
addressee                                         收件人，收信人 dB&<P[$+8  
Administration of State-owned Assets  (the～)     国有资产管理局 -)&lsFF  
administrative laws and regulations                 行政法规 qUg/mdv&  
adverse impact                                 不利影响，负面影响 T1?9E{bC8A  
adverse opinion                                反对意见 8"LM:0x  
advisory group                                  咨询组，顾问组 ~rq:I<5  
agency fee                                        代理费，代理费用 {w,^Z[<  
aggregate                                          总计，合计为…… I@Yk &aU  
alternation of document and record                 变造文件和记录 *Br }U  
alternative audit procedures                      替代审计程序，备选审计程序 2h}FotlO  
amend                                              修改，修订 (Xzq(QV  
amortisation                                      摊销 xudZ7  
analytical capacity                             分析能力 ^[+2P?^K  
analytical procedures                               分析性程序 wsR\qq  
annual financial statements                        年度会计报表，年度财务报表 wT3D9N.  
appendix                                          附录，附表 B'O1dRj&6  
applicable                                         适用的 AjO{c =d  
applicable laws and regulations                 适用的法规 A;^{%S  
application systems                                  应用系统 %Zfh6Bl\X  
apply consistently                              一贯地执行，一贯地实施 &P*r66  
appropriate                                       适当的，合适的； YXF^4||j.c  
征用，挪用 : .{d,)G  
appropriate authorization                          适当的授权 8A*tpMV?J
 
appropriateness of audit evidence                    审计证据的适当性 4Pf"R~&[  
approval                                    批准，核准 *y+K{ fM1  
assertion                                    (会计报表上的)认定；确认 ^4[QX -_2  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 J!Rq
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asset                                                 资产，财产 KZ=5"a  
asset restructuring                             资产重组 QD-Bt=S7l  
assignment of duties                                 职责的划分 *uxKI:rB:  
assistant                                     助理，助理人员 8@6*d.
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associated company                                 联属公司，联营公司 nkN2Bqt$  
association                                        联合，结合；协会，社团 >*|Eyv_  
assumption                                       假设，假定 Un+- T  
at a given date                                         在某一特定时日 a_DK"8I  
attestation                                         鉴证，公证 qM>Dt  
attestation service                             鉴证服务 O|9Nl*rXz  
audit adjustment                                审计调整 4VA]S  
audit areas                                        审计领域 "HJQAy?W  
audit conclusion                                审计结论 gxVJH'[V5  
audit effectiveness                             审计效果 ^Y8G}Z|  
audit efficiency                                  审计效率 l{kacfk#  
audit engagement letter                      审计业务约定书 b$*G&d5  
audit evidence                                          审计证据 ~X;sa,)L1+  
audit fee                                    审计费 ?f5||^7  
audit files                                          审计档案 @}%kSn5y:  
audit findings                                     审计中发现的事项 i1HO>X:ea  
audit implementation stage                        审计实施阶段 sI#h&V,9  
audit mark                                        审计标识 }$@K  
audit materiality                                 审计重要性 g ZES}]N  
audit method                                     审计方法 # ?u bvSdU  
audit objective                                         审计目标，审计目的 #TgP:t]p  
audit of financial statements                      会计报表审计，财务报表审计 5["n] i  
audit opinion                                     审计意见 0h('@Hb.K#  
audit period                                      被审计期间，被审计年度 #S|On[Q!  
audit plan                                          审计计划 'Rv.6>xqc  
audit planning                                    编制审计计划，制定审计计划，审计计划 *@YQr]~ ;  
audit planning stage                                  审计计划阶段 R^K:hKQ
 
audit procedure                                审计程序 1aUu:#c  
audit programme                               审计程序表，具体审计计划 $7Tj<;TV  
audit report                                       审计报告 |g\CS4$  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 +:J:S"G  
audit report with a qualified opinion                 有保留意见的审计报告 EYZ,GT-I  
audit report with an adverse opinion                否定意见的审计报告 B+'w'e$6  
audit report with dual dates                      双重日期审计报告 fKs3H?|  
audit reporting stage                                 审计报告阶段 BK.RY
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audit responsibility                                   审计责任 2%pe.stQ  
audit results                                      审计结果 X pT})AV  
audit risk                                          审计风险 sJ_3tjs)  
audit sampling                                          审计抽样 D6P/39}W  
audit sampling techniques                         审计抽样方法，审计抽样技术 MR* %lZpB  
audit strategies                                  审计策略 ggHl{cl)  
audit summary                                         审计总结，审计小结
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audit team                                         审计小组 z+?48}  
audit test                                    审计测试 JNA_*3'  
audit trail                                          审计轨迹 EOGz;:b&  
audit work                                        审计工作 q(5
 
audit working paper                                 审计工作底稿 "N=q>jaX  
audited financial statement                        审计会计报表，已审计财务报表 ]mi)x63^  
Auditing Guidelines (the～)                      审计规范指南 hnv0Loe.IW  
auditing standards                             审计准则 tkdyR1-  
audit-oriented working paper                          (审计)业务类工作底稿 ;FjI!V  
authorisation                                     授权 %bhFl,tL  
authorisation of transaction                       交易的授权 \@7 4I7  
availability                                         可获得性 WjBtL52  
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balance                                      余额；差额；平衡 B=i%Z_r]w  
balance sheet                                    资产负债表 rT{2  
bank                                                 银行 1[". z{V3*  
bank account                                    银行账户，银行户头 j<vU[J+gx~  
bank statement                                 银行对账单 dQAo~]B  
barter transaction                              易货交易，以物换物交易 @ ])}+4D(S  
basis of audit                                    审计依据 Wp=&nh  
basis of preparation                                (会计报表的)编制基础 PE+{ <[n  
book of account                               账目，账簿 ~rbJtz  
borrowing                                         借款，贷款，借债 < 'r<MA<  
branch                                              分支，分支机构，分店 .wuRT>4G)G  
brought forward                                (账户余额等的)承上年，承上期，承上页 M3q7{w*bM  
budget                                              预算 RSF@Oo{  
building                                      建筑物；大楼 #Xun>0  
business conditions                                  业务情况，经营情况 %U& ztvR0C  
business licence                               (企业等的)营业执照 TfA;4^  
business relation                                业务关系 (/J %Huy  
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