[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 _r+9S.z  
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审计词汇英汉对照 }^pnwo9vV  
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ability to continue as a going concern               持续经营能力 FJ!
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acceptability                                     可接受性，可接受程度 U-Fr[1I6p  
acceptable level of detection risk                     检查风险的可接受水平 Ni(D[?mZ  
acceptance of engagement                       接受委托 ad&Mk^p  
accepting the engagement for the first time              首次接受委托 ~g;(`g  
access to asset                                         对资产的接触 /d0LD  
according to                                     根据，依据，依照 Fu^^Jex  
account balance                                账户余额 ) Z0  
account for                                       对……进行会计处理，核算；解释 a^)7&|$ E  
accounting                                        会计，会计学 Yc"G="XP;  
accounting advisory serve                        会计咨询服务 X:j&+d2g0/  
accounting firm                                 会计师事务所 YEXJh!X  
accounting information                      会计信息，会计资料 oYup*@t  
accounting period                             会计期间 g5 M-Vu  
accounting policies                                   会计政策 V}'|a<8kVv  
accounting professional bodies                 会计职业组织，会计职业团体 dWg$yH  
accounting records                                   会计记录 &pZ]F=.r+  
accounting responsibility                           会计责任 !:c7I@  
accounting service                             会计服务 )qzJu*c Q  
accounting standards                                会计准则 %[ B &JhT  
Accounting Standards for Business Enterprises       企业会计准则 ?F(t`0=  
accounting system                             会计系统 >Cb% `pe  
accounting treatment                                会计处理 k#5S'sCF<  
accuracy                                    准确性，精确性 8:huWjh]M  
additional audit procedures                      追加审计程序 -+'{C
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addressee                                         收件人，收信人 f]
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Administration of State-owned Assets  (the～)     国有资产管理局 aS'G&(_  
administrative laws and regulations                 行政法规 $gJMF(  
adverse impact                                 不利影响，负面影响 9cQKXh:R.  
adverse opinion                                反对意见 IE|x+RBD  
advisory group                                  咨询组，顾问组 {S~2m2up0L  
agency fee                                        代理费，代理费用 2a (w7/W:  
aggregate                                          总计，合计为…… s,]6Lri`\  
alternation of document and record                 变造文件和记录 E-E+/.A  
alternative audit procedures                      替代审计程序，备选审计程序 XFG]%y=/6  
amend                                              修改，修订 cd)<t8^KE  
amortisation                                      摊销 2^[fUzL?  
analytical capacity                             分析能力 QEQ8gfN9>  
analytical procedures                               分析性程序 f2uog$Hk  
annual financial statements                        年度会计报表，年度财务报表 yJ/m21f  
appendix                                          附录，附表 h:
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applicable                                         适用的 +M-' K19  
applicable laws and regulations                 适用的法规 _@F4s  
application systems                                  应用系统 ["Z]K'?P  
apply consistently                              一贯地执行，一贯地实施 j<"0ym)A  
appropriate                                       适当的，合适的； qVZ=:D{  
征用，挪用 =y0!-y  
appropriate authorization                          适当的授权 "h2;65
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appropriateness of audit evidence                    审计证据的适当性 {|%5}\%  
approval                                    批准，核准 j<8_SD=,  
assertion                                    (会计报表上的)认定；确认  O|4~$7  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Hu1w/PLq  
asset                                                 资产，财产 }x~|XbG  
asset restructuring                             资产重组 !+U#^2Gz  
assignment of duties                                 职责的划分 unSF;S<  
assistant                                     助理，助理人员 :}+U?8/"7  
associated company                                 联属公司，联营公司 E36<Wog  
association                                        联合，结合；协会，社团 9oKRu6]D-  
assumption                                       假设，假定 bxrByu~|1  
at a given date                                         在某一特定时日 g#Zb} ^  
attestation                                         鉴证，公证 &7E0H{  
attestation service                             鉴证服务 v:JFUn}  
audit adjustment                                审计调整 kYPowM  
audit areas                                        审计领域 6;*tw i  
audit conclusion                                审计结论 h*_r=' E  
audit effectiveness                             审计效果 Y49 kq}  
audit efficiency                                  审计效率 f>#\'+l'  
audit engagement letter                      审计业务约定书 4y>G6TD^  
audit evidence                                          审计证据 14s+&  
audit fee                                    审计费 I".d>]16|  
audit files                                          审计档案 s]U'*?P
  
audit findings                                     审计中发现的事项 ZS^EKz~+  
audit implementation stage                        审计实施阶段 `S;pn+5  
audit mark                                        审计标识 Vxo3RwmR  
audit materiality                                 审计重要性 IW6;ZDP  
audit method                                     审计方法 }gag?yQ.^  
audit objective                                         审计目标，审计目的 %Q
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audit of financial statements                      会计报表审计，财务报表审计 '9{H(DA  
audit opinion                                     审计意见 IBES$[  
audit period                                      被审计期间，被审计年度 `9zP{p  
audit plan                                          审计计划 n)$ q*IN"  
audit planning                                    编制审计计划，制定审计计划，审计计划 8eWb{nuJ>  
audit planning stage                                  审计计划阶段 NawnC!~ $  
audit procedure                                审计程序 @zsr.d6Q  
audit programme                               审计程序表，具体审计计划 _.?$~;7  
audit report                                       审计报告 _ F@>?\B  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 YH
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audit report with a qualified opinion                 有保留意见的审计报告 ^~=o?VtBg  
audit report with an adverse opinion                否定意见的审计报告 ;d?4phl-.  
audit report with dual dates                      双重日期审计报告 N<$uAns
 
audit reporting stage                                 审计报告阶段 gbXzD`WQ  
audit responsibility                                   审计责任 w`F}3zm  
audit results                                      审计结果 ~Z.lvdA_5  
audit risk                                          审计风险 @HIC i]  
audit sampling                                          审计抽样 A
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audit sampling techniques                         审计抽样方法，审计抽样技术 5OpK~f
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audit strategies                                  审计策略 He">kJx  
audit summary                                         审计总结，审计小结 <:RU,  
audit team                                         审计小组 An/)|B4  
audit test                                    审计测试 m"H9C-Y  
audit trail                                          审计轨迹 dXrv  
audit work                                        审计工作 xQWZk`6~L  
audit working paper                                 审计工作底稿 zcIZJVYA  
audited financial statement                        审计会计报表，已审计财务报表 5#QB&A>   
Auditing Guidelines (the～)                      审计规范指南 h %MPppCEa  
auditing standards                             审计准则 ,lL0'$k~  
audit-oriented working paper                          (审计)业务类工作底稿 ~[k2(  
authorisation                                     授权 'hU&$lgMF  
authorisation of transaction                       交易的授权 Ddt(*z /  
availability                                         可获得性 Rjm5{aa-  
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balance                                      余额；差额；平衡 ;9B:E"K?@1  
balance sheet                                    资产负债表 L.+5`&  
bank                                                 银行 ?%oPWmj}  
bank account                                    银行账户，银行户头 hb`bQ  
bank statement                                 银行对账单 ?w3f;v  
barter transaction                              易货交易，以物换物交易 ~q-|cl<  
basis of audit                                    审计依据 R6{%o:{  
basis of preparation                                (会计报表的)编制基础 - bFz  
book of account                               账目，账簿 3<'SnP3mY  
borrowing                                         借款，贷款，借债 //V?rs  
branch                                              分支，分支机构，分店 $Iqt c)DA  
brought forward                                (账户余额等的)承上年，承上期，承上页 h r*KDT^!  
budget                                              预算 P(A%z2Ql  
building                                      建筑物；大楼 x<9|t(  
business conditions                                  业务情况，经营情况 z@T;N'EM  
business licence                               (企业等的)营业执照 o6B!ikz 8  
business relation                                业务关系 - Nplx  
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