[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 {y'kwU  
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审计词汇英汉对照 f$| v  
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ability to continue as a going concern               持续经营能力 Q"O _h  
acceptability                                     可接受性，可接受程度 K#jm6Xh ?E  
acceptable level of detection risk                     检查风险的可接受水平 T[~X~dqwn"  
acceptance of engagement                       接受委托 fJuJ#MX{:  
accepting the engagement for the first time              首次接受委托 _wBPn6gg`  
access to asset                                         对资产的接触 ^d,d<Uc  
according to                                     根据，依据，依照 UWI5/R  
account balance                                账户余额 M:x(_Lu  
account for                                       对……进行会计处理，核算；解释 bPNsy@
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accounting                                        会计，会计学 VMp6s%m  
accounting advisory serve                        会计咨询服务 U|=y&a2Rb  
accounting firm                                 会计师事务所 -IE;5f#e  
accounting information                      会计信息，会计资料 # V+e  
accounting period                             会计期间 D$\ EZ
 
accounting policies                                   会计政策 _N6GV$Q  
accounting professional bodies                 会计职业组织，会计职业团体 *d(Dk*(  
accounting records                                   会计记录 m`Z4#_s2  
accounting responsibility                           会计责任 #/T)9=m  
accounting service                             会计服务 2s ngi@\  
accounting standards                                会计准则 Ch3##-  
Accounting Standards for Business Enterprises       企业会计准则 ZD3S|1zSQ  
accounting system                             会计系统 ;\h'A(  
accounting treatment                                会计处理 945psG@|  
accuracy                                    准确性，精确性 VuGSP]$q  
additional audit procedures                      追加审计程序 @ o]F~x  
addressee                                         收件人，收信人 "LYob}_z  
Administration of State-owned Assets  (the～)     国有资产管理局 AWw'p gTQX  
administrative laws and regulations                 行政法规 %Xn)$Ti~<  
adverse impact                                 不利影响，负面影响 q6q=,<T%S  
adverse opinion                                反对意见
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advisory group                                  咨询组，顾问组 gb-n~m[y  
agency fee                                        代理费，代理费用 m35G;  
aggregate                                          总计，合计为…… ]Sh&8 #  
alternation of document and record                 变造文件和记录 R0Qp*&AL  
alternative audit procedures                      替代审计程序，备选审计程序 \C#Vh7z"2&  
amend                                              修改，修订 /Mv'fich(  
amortisation                                      摊销 sB $!X@  
analytical capacity                             分析能力 QeGU]WU{  
analytical procedures                               分析性程序 '?\Hm'8  
annual financial statements                        年度会计报表，年度财务报表 @_;6L  
appendix                                          附录，附表 Z=#!FZ{  
applicable                                         适用的 #C|iW@  
applicable laws and regulations                 适用的法规 k,2%%m  
application systems                                  应用系统 t^q/'9Ai&J  
apply consistently                              一贯地执行，一贯地实施 %BL+'&q  
appropriate                                       适当的，合适的； IySlu^a  
征用，挪用 ,W.O*vC
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appropriate authorization                          适当的授权  M`
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appropriateness of audit evidence                    审计证据的适当性 ak%8|'}  
approval                                    批准，核准 Gb"PMai  
assertion                                    (会计报表上的)认定；确认 BJqM=<nQ  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 [.2>=3T  
asset                                                 资产，财产 ,\VNs'j  
asset restructuring                             资产重组 &4DWLI  
assignment of duties                                 职责的划分 d6uL;eR  
assistant                                     助理，助理人员 -50|r;a  
associated company                                 联属公司，联营公司 Q~jUZ-qN  
association                                        联合，结合；协会，社团 wEdXaOEB5  
assumption                                       假设，假定 _]B'C  
at a given date                                         在某一特定时日 [xHK^JP 8F  
attestation                                         鉴证，公证 ]1X];x&e  
attestation service                             鉴证服务 kc}e},k  
audit adjustment                                审计调整 $#CkI09  
audit areas                                        审计领域 {&xKSWNc  
audit conclusion                                审计结论 X4jtti  
audit effectiveness                             审计效果 TtHqdK L  
audit efficiency                                  审计效率 ;:v:pg8qc  
audit engagement letter                      审计业务约定书 HH^eEh4g  
audit evidence                                          审计证据 xR$xAcoSB  
audit fee                                    审计费 ^*Sb)tu\ W  
audit files                                          审计档案 a4c~ThbI  
audit findings                                     审计中发现的事项 ^27r-0|l^  
audit implementation stage                        审计实施阶段 5K,Y6I&$SJ  
audit mark                                        审计标识 w9vqFtj  
audit materiality                                 审计重要性 \ZXH(N*>2t  
audit method                                     审计方法 b?y3m +V`  
audit objective                                         审计目标，审计目的 5@?P8  
audit of financial statements                      会计报表审计，财务报表审计 B&cC;Hw  
audit opinion                                     审计意见 <J\z6+,4E  
audit period                                      被审计期间，被审计年度 8!1vsEqv  
audit plan                                          审计计划 ZZ#S\*  
audit planning                                    编制审计计划，制定审计计划，审计计划 ;asB@Q  
audit planning stage                                  审计计划阶段 h&&ufF]D  
audit procedure                                审计程序 Nb-;D)W;B  
audit programme                               审计程序表，具体审计计划 QD<f)JZK  
audit report                                       审计报告 JBp^@j{_  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ~qs97'  
audit report with a qualified opinion                 有保留意见的审计报告 -r[l{ce  
audit report with an adverse opinion                否定意见的审计报告 h60*=+vdJ  
audit report with dual dates                      双重日期审计报告 q*  +}wP  
audit reporting stage                                 审计报告阶段 'RXh
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audit responsibility                                   审计责任 ;8H m#p7,  
audit results                                      审计结果 woQYP ,  
audit risk                                          审计风险 L9"V$MO  
audit sampling                                          审计抽样 K%.\@l2Cp  
audit sampling techniques                         审计抽样方法，审计抽样技术 SO9j/  
audit strategies                                  审计策略 c5pF?kFaD  
audit summary                                         审计总结，审计小结 ml\A)8O]j/  
audit team                                         审计小组 }!x\qpA  
audit test                                    审计测试 A?=g!(wB  
audit trail                                          审计轨迹 Z%k)'%_  
audit work                                        审计工作 VD,g  
audit working paper                                 审计工作底稿 f
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audited financial statement                        审计会计报表，已审计财务报表 YhRES]^  
Auditing Guidelines (the～)                      审计规范指南 6|L< ? X  
auditing standards                             审计准则 -m3O\X  
audit-oriented working paper                          (审计)业务类工作底稿 V0XQG}  
authorisation                                     授权 ,,OO2EgZ`  
authorisation of transaction                       交易的授权 O)n"a\ LD  
availability                                         可获得性 CtfI&rb[  
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balance                                      余额；差额；平衡 pO[ @2tF  
balance sheet                                    资产负债表 r
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bank                                                 银行 9t9x&.A  
bank account                                    银行账户，银行户头 L TzD\C'  
bank statement                                 银行对账单 W$=Ad *  
barter transaction                              易货交易，以物换物交易 F|Pf-.r`t  
basis of audit                                    审计依据 qS:hv&~  
basis of preparation                                (会计报表的)编制基础 R5(<:]  
book of account                               账目，账簿 VyK[*kyN  
borrowing                                         借款，贷款，借债 FWNWOU  
branch                                              分支，分支机构，分店 %We~k'2f  
brought forward                                (账户余额等的)承上年，承上期，承上页 cxn3e,d`  
budget                                              预算 ],V_"\ATD  
building                                      建筑物；大楼 ~bC{
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business conditions                                  业务情况，经营情况 J'jwRn  
business licence                               (企业等的)营业执照 e0Zwhz,  
business relation                                业务关系 Iy%
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