[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 DSk/q-'u  
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审计词汇英汉对照 G]i/ nB  
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ability to continue as a going concern               持续经营能力 3.W @ }  
acceptability                                     可接受性，可接受程度 M)N?qRD  
acceptable level of detection risk                     检查风险的可接受水平
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acceptance of engagement                       接受委托 db6b-Y{
 
accepting the engagement for the first time              首次接受委托 (Cd\G=PK  
access to asset                                         对资产的接触 PCM-i{6/  
according to                                     根据，依据，依照 7=WT69,&  
account balance                                账户余额 PuT@}tw  
account for                                       对……进行会计处理，核算；解释 FUOI3  
accounting                                        会计，会计学 e5B Qr$j  
accounting advisory serve                        会计咨询服务 +W\f(/q0  
accounting firm                                 会计师事务所 r1LViK  
accounting information                      会计信息，会计资料 `_{`l4i5  
accounting period                             会计期间 pDcjwlA%  
accounting policies                                   会计政策 DRgTe&+  
accounting professional bodies                 会计职业组织，会计职业团体 !Kj,9NX{U  
accounting records                                   会计记录 jeX^}]x|%  
accounting responsibility                           会计责任 kg3EY<4i  
accounting service                             会计服务 I'iGt~4$  
accounting standards                                会计准则 jvFTR'R)=  
Accounting Standards for Business Enterprises       企业会计准则 ;@Z#b8a M}  
accounting system                             会计系统 ?5cI'  
accounting treatment                                会计处理 xAe~]k_D  
accuracy                                    准确性，精确性 9;Ox;;w  
additional audit procedures                      追加审计程序 5HO9+i  
addressee                                         收件人，收信人 w1"nffhO  
Administration of State-owned Assets  (the～)     国有资产管理局 *"n vX2iz  
administrative laws and regulations                 行政法规 l
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adverse impact                                 不利影响，负面影响 [tA;l+Q\&  
adverse opinion                                反对意见 aKuSd3E@#  
advisory group                                  咨询组，顾问组 &2zq
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agency fee                                        代理费，代理费用 J@X'PG< 6B  
aggregate                                          总计，合计为…… lh D,\3/O  
alternation of document and record                 变造文件和记录 ]=";IN:SU  
alternative audit procedures                      替代审计程序，备选审计程序 pg%aI,  
amend                                              修改，修订 x{c/$+Z[  
amortisation                                      摊销 WjwLM2<nK7  
analytical capacity                             分析能力 :WL'cJ9a  
analytical procedures                               分析性程序 "D=P8X&vs  
annual financial statements                        年度会计报表，年度财务报表 sHl>$Qevz  
appendix                                          附录，附表 ehG/zVgn  
applicable                                         适用的 D{4YxR PX  
applicable laws and regulations                 适用的法规 I=9!Rs(QF  
application systems                                  应用系统 g[7#w,o  
apply consistently                              一贯地执行，一贯地实施 /BV03B  
appropriate                                       适当的，合适的； oK%K}{`  
征用，挪用 09kt[  
appropriate authorization                          适当的授权 ?Cg>h  
appropriateness of audit evidence                    审计证据的适当性 wz.6du6-  
approval                                    批准，核准 dwd:6.J(  
assertion                                    (会计报表上的)认定；确认 S"k*6U  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 iVTGF<  
asset                                                 资产，财产 Z(_ZAB%+D  
asset restructuring                             资产重组  n>`as  
assignment of duties                                 职责的划分 9*=W-v  
assistant                                     助理，助理人员 -s$F&\5by  
associated company                                 联属公司，联营公司 ~JDnKo  
association                                        联合，结合；协会，社团 Bk\Gj`"7  
assumption                                       假设，假定 mzc 4/<th  
at a given date                                         在某一特定时日 9>rPe1iv  
attestation                                         鉴证，公证 z2hc.29t  
attestation service                             鉴证服务 !i%"7tQ3$  
audit adjustment                                审计调整 L%c0Z@[~  
audit areas                                        审计领域 $aPfGZ<i  
audit conclusion                                审计结论 _#}n~}d  
audit effectiveness                             审计效果 ,
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audit efficiency                                  审计效率 S&Ee,((E(  
audit engagement letter                      审计业务约定书 -yg?V2  
audit evidence                                          审计证据 j>/ ,
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audit fee                                    审计费 [mr9(m[F  
audit files                                          审计档案 n[,w f9  
audit findings                                     审计中发现的事项 n?urE-
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audit implementation stage                        审计实施阶段 4T<Lgb  
audit mark                                        审计标识 dG71*)<)t  
audit materiality                                 审计重要性 STw#lU) %(  
audit method                                     审计方法 ^3FE\V/=  
audit objective                                         审计目标，审计目的 F0UV

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audit of financial statements                      会计报表审计，财务报表审计 :C8$Xi_i}  
audit opinion                                     审计意见 D.6,VY H  
audit period                                      被审计期间，被审计年度 dk<XzO~g  
audit plan                                          审计计划 Q\,o:ZU_  
audit planning                                    编制审计计划，制定审计计划，审计计划 \VFHHi:I  
audit planning stage                                  审计计划阶段 LJTQaItdqJ  
audit procedure                                审计程序 JQ-gn^tsy  
audit programme                               审计程序表，具体审计计划 w7n373y%  
audit report                                       审计报告 AkT<2H |4  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 d'Axum@  
audit report with a qualified opinion                 有保留意见的审计报告 !'*c
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audit report with an adverse opinion                否定意见的审计报告 vuFBET,  
audit report with dual dates                      双重日期审计报告 3QOUU,Dt$  
audit reporting stage                                 审计报告阶段 BMIyskl=i  
audit responsibility                                   审计责任 lM[XS4/TRa  
audit results                                      审计结果 h}Wdh1.M3  
audit risk                                          审计风险 *cg( ?yg  
audit sampling                                          审计抽样 ? [MsQQd~  
audit sampling techniques                         审计抽样方法，审计抽样技术 R1W}dRE}  
audit strategies                                  审计策略 ~b|`'kU  
audit summary                                         审计总结，审计小结 e~T@~(fft  
audit team                                         审计小组 +EM_TTf4  
audit test                                    审计测试 cbu@*NzY,  
audit trail                                          审计轨迹 N8`4veVBx'  
audit work                                        审计工作 |J~eLh[d  
audit working paper                                 审计工作底稿 U70]!EaT  
audited financial statement                        审计会计报表，已审计财务报表 ?<yM7O,4  
Auditing Guidelines (the～)                      审计规范指南 = 0'q!}._!  
auditing standards                             审计准则 =_8Tp~j  
audit-oriented working paper                          (审计)业务类工作底稿 GBC*>Y  
authorisation                                     授权 5]1h8PW!Y  
authorisation of transaction                       交易的授权 `:G%  
availability                                         可获得性 x)_@9ldYv  
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balance                                      余额；差额；平衡 2qO3XI  
balance sheet                                    资产负债表 *X38{rj  
bank                                                 银行 9=/N|m8.  
bank account                                    银行账户，银行户头 Fequm+  
bank statement                                 银行对账单 g+C!kaC)  
barter transaction                              易货交易，以物换物交易 \M/6m^zS  
basis of audit                                    审计依据 ,s^<X85gp\  
basis of preparation                                (会计报表的)编制基础 Bfv.$u00p  
book of account                               账目，账簿 OlQ,Ce  
borrowing                                         借款，贷款，借债 7a$G@  
branch                                              分支，分支机构，分店 ksjUr1o  
brought forward                                (账户余额等的)承上年，承上期，承上页 VIR.yh  
budget                                              预算 e[t<<u3"  
building                                      建筑物；大楼 O8N[Jl  
business conditions                                  业务情况，经营情况 ~H}en6Rc  
business licence                               (企业等的)营业执照 2~;&g?T6  
business relation                                业务关系 \BI/G  
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