[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 \4SFD3$&  
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审计词汇英汉对照 X |f'e@  
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ability to continue as a going concern               持续经营能力 ~P5!VNJ;r  
acceptability                                     可接受性，可接受程度 w?AE8n $8  
acceptable level of detection risk                     检查风险的可接受水平 Oh:SH|=]#  
acceptance of engagement                       接受委托 u%O^hcfb  
accepting the engagement for the first time              首次接受委托 r)mm8MI!Z  
access to asset                                         对资产的接触 K@{jY\AZNx  
according to                                     根据，依据，依照 qi7wr\XNW  
account balance                                账户余额 !qH=l-7A  
account for                                       对……进行会计处理，核算；解释 n20H{TA  
accounting                                        会计，会计学 uF T\a=  
accounting advisory serve                        会计咨询服务 ^; YD3EZw  
accounting firm                                 会计师事务所 1F5F2OT$8  
accounting information                      会计信息，会计资料 gzDb~UEoF  
accounting period                             会计期间 4(JxZ49  
accounting policies                                   会计政策 k#%19B  
accounting professional bodies                 会计职业组织，会计职业团体 su=.4JcK  
accounting records                                   会计记录 (6\A"jey\x  
accounting responsibility                           会计责任 :;"3k64  
accounting service                             会计服务 !00%z  
accounting standards                                会计准则 YA^9, q6u?  
Accounting Standards for Business Enterprises       企业会计准则 ,)L.^<  
accounting system                             会计系统 q0y?$XS  
accounting treatment                                会计处理 p,D/ Pb8  
accuracy                                    准确性，精确性 W,agPG\+  
additional audit procedures                      追加审计程序 S0=BfkHi.  
addressee                                         收件人，收信人 kX1hcAa  
Administration of State-owned Assets  (the～)     国有资产管理局 5<w0*~Zd~  
administrative laws and regulations                 行政法规 q#\eL~k  
adverse impact                                 不利影响，负面影响 Gz*U?R-T  
adverse opinion                                反对意见 y i@61XI  
advisory group                                  咨询组，顾问组 {/7'uD\ H  
agency fee                                        代理费，代理费用 .^kTb2$X  
aggregate                                          总计，合计为…… ur#"f'|-  
alternation of document and record                 变造文件和记录 _k+Bj.L  
alternative audit procedures                      替代审计程序，备选审计程序 NHc+QMbou(  
amend                                              修改，修订 6!Isz1.re  
amortisation                                      摊销 dbZPt~S'$  
analytical capacity                             分析能力 db%`-UST  
analytical procedures                               分析性程序 OClY,@  
annual financial statements                        年度会计报表，年度财务报表 C1G Wi4)  
appendix                                          附录，附表 E/GI:}YUy_  
applicable                                         适用的 103Ik6.o  
applicable laws and regulations                 适用的法规 hV8A<VT  
application systems                                  应用系统 R1q04Zj{2  
apply consistently                              一贯地执行，一贯地实施 56':U29.]  
appropriate                                       适当的，合适的； @pkozE-  
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appropriate authorization                          适当的授权 %)a Dh }  
appropriateness of audit evidence                    审计证据的适当性 mU&J,C  
approval                                    批准，核准 rWvJ{-%  
assertion                                    (会计报表上的)认定；确认 -=qmY
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 E>V8|Hz;  
asset                                                 资产，财产 E_yh9lk  
asset restructuring                             资产重组 @/7Rp8F r  
assignment of duties                                 职责的划分 2C8M1^0:Z  
assistant                                     助理，助理人员 q5RLIstQ\  
associated company                                 联属公司，联营公司 krl yEAK=
 
association                                        联合，结合；协会，社团 =q"3a9pb7  
assumption                                       假设，假定 3> fuH'=  
at a given date                                         在某一特定时日 h'jnc.  
attestation                                         鉴证，公证 a,tP.Xsl  
attestation service                             鉴证服务 6a,YxR\  
audit adjustment                                审计调整 iCEX|T j;  
audit areas                                        审计领域 ?NwFpSB2  
audit conclusion                                审计结论 O>>8%=5Q  
audit effectiveness                             审计效果 !{3pp  
audit efficiency                                  审计效率 I%s/h4x^B[  
audit engagement letter                      审计业务约定书 >3Y&jsh<  
audit evidence                                          审计证据 %Mu dc  
audit fee                                    审计费  3sw1y  
audit files                                          审计档案 }gn0bCJy  
audit findings                                     审计中发现的事项 5
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audit implementation stage                        审计实施阶段 [j/-(?+  
audit mark                                        审计标识 JL$RBr  
audit materiality                                 审计重要性 5s|g
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audit method                                     审计方法 u@|yw)  
audit objective                                         审计目标，审计目的 oyd{}$71d  
audit of financial statements                      会计报表审计，财务报表审计 /;>EyWW  
audit opinion                                     审计意见 GS^4tmc  
audit period                                      被审计期间，被审计年度 =Vv{td  
audit plan                                          审计计划 ~lL($rE  
audit planning                                    编制审计计划，制定审计计划，审计计划 I'j?
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audit planning stage                                  审计计划阶段 OL=bhZ  
audit procedure                                审计程序 ]Lh\[@#1f  
audit programme                               审计程序表，具体审计计划 &,)tD62s  
audit report                                       审计报告 5u!
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 .KD0
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audit report with a qualified opinion                 有保留意见的审计报告 AuCVpDH  
audit report with an adverse opinion                否定意见的审计报告 ls5S9R 5  
audit report with dual dates                      双重日期审计报告 93rE5eGs  
audit reporting stage                                 审计报告阶段 $200?[  
audit responsibility                                   审计责任 St3~Y{aI|  
audit results                                      审计结果 WV% KoM,%  
audit risk                                          审计风险 Xgm7>=l  
audit sampling                                          审计抽样 YUH/t
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audit sampling techniques                         审计抽样方法，审计抽样技术 (*1A0+S90  
audit strategies                                  审计策略 R}]FIu  
audit summary                                         审计总结，审计小结 _Dv^~e1c  
audit team                                         审计小组 3_>R's8P  
audit test                                    审计测试 I
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audit trail                                          审计轨迹 bM'AD[  
audit work                                        审计工作 A4^+p0@  
audit working paper                                 审计工作底稿 )>/c/B  
audited financial statement                        审计会计报表，已审计财务报表 jL8zH  
Auditing Guidelines (the～)                      审计规范指南 w*}9;l  
auditing standards                             审计准则 f0F$*"#G  
audit-oriented working paper                          (审计)业务类工作底稿 N4:'X6u;  
authorisation                                     授权 q}!4b'z^  
authorisation of transaction                       交易的授权 )v9[/ ]*P  
availability                                         可获得性 Y:a(y*y<  
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balance                                      余额；差额；平衡 2Ar <(v$  
balance sheet                                    资产负债表 @K/Ia! Lw  
bank                                                 银行 2*M*<p=v  
bank account                                    银行账户，银行户头 ![ QQF|  
bank statement                                 银行对账单 8%4`Yj=  
barter transaction                              易货交易，以物换物交易 \x!>5Z Y  
basis of audit                                    审计依据 1gE`_%?K  
basis of preparation                                (会计报表的)编制基础 >g[W@FhT'k  
book of account                               账目，账簿 EDo (  
borrowing                                         借款，贷款，借债 V~=)#3]`[  
branch                                              分支，分支机构，分店 S|[UEU3FpB  
brought forward                                (账户余额等的)承上年，承上期，承上页 aPC!M4#  
budget                                              预算 E;q
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building                                      建筑物；大楼 qj1z>,\  
business conditions                                  业务情况，经营情况 &0g,Xkr  
business licence                               (企业等的)营业执照 cC4T3]4l '  
business relation                                业务关系 CytpL`&^]  
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