[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 <c{RY.1[  
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审计词汇英汉对照 P~:W+!@5v  
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ability to continue as a going concern               持续经营能力 dQt*/]{q  
acceptability                                     可接受性，可接受程度 t HPC  
acceptable level of detection risk                     检查风险的可接受水平 !G#3jh:kiY  
acceptance of engagement                       接受委托 _~DFZt@T  
accepting the engagement for the first time              首次接受委托 ^6ZA2-f/<8  
access to asset                                         对资产的接触 n}yqpW!%n  
according to                                     根据，依据，依照 d3(T=9;f2  
account balance                                账户余额 !\8j[QS!  
account for                                       对……进行会计处理，核算；解释 oZ@_o3VG  
accounting                                        会计，会计学 "@E1^
  
accounting advisory serve                        会计咨询服务 ZSMOq4Y 9  
accounting firm                                 会计师事务所 /cr.}D2O  
accounting information                      会计信息，会计资料 :D?%!Q 0  
accounting period                             会计期间 0%+TU4Xx  
accounting policies                                   会计政策 HT5G HkT  
accounting professional bodies                 会计职业组织，会计职业团体 >b |l6#%  
accounting records                                   会计记录 1DGVAIcD  
accounting responsibility                           会计责任 fdzD6KZI  
accounting service                             会计服务
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accounting standards                                会计准则 ?PSm) ~Oa  
Accounting Standards for Business Enterprises       企业会计准则 <Dt,FWWkv'  
accounting system                             会计系统 kN;l@>  
accounting treatment                                会计处理 VD.p"F(]  
accuracy                                    准确性，精确性 } CJQC
 
additional audit procedures                      追加审计程序 .dVo[m;
 
addressee                                         收件人，收信人 abCcZ<=|b  
Administration of State-owned Assets  (the～)     国有资产管理局 w=3@IW  
administrative laws and regulations                 行政法规 ^&DHBx"J  
adverse impact                                 不利影响，负面影响 NwuME/C7#  
adverse opinion                                反对意见 L$@^EENS  
advisory group                                  咨询组，顾问组 !/['wv@  
agency fee                                        代理费，代理费用 uyxU>yHV<g  
aggregate                                          总计，合计为…… ."PR Z,  
alternation of document and record                 变造文件和记录 Cfb/f]*M  
alternative audit procedures                      替代审计程序，备选审计程序 *n2Q_o  
amend                                              修改，修订 xue-5 '  
amortisation                                      摊销 6U7z8NV&[  
analytical capacity                             分析能力 OHqLMBW!!  
analytical procedures                               分析性程序 'sY>(D*CQ  
annual financial statements                        年度会计报表，年度财务报表 kte Dh7  
appendix                                          附录，附表 klKAwCQ,  
applicable                                         适用的 Og
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applicable laws and regulations                 适用的法规 r&xqsZ%R  
application systems                                  应用系统 i3*?fMxhu)  
apply consistently                              一贯地执行，一贯地实施 IJo`O  
appropriate                                       适当的，合适的； T2}I,{U  
征用，挪用 hX 9.%-@sR  
appropriate authorization                          适当的授权 1?)<*[  
appropriateness of audit evidence                    审计证据的适当性 -Z<e`iFQS  
approval                                    批准，核准 x-U:T.+{  
assertion                                    (会计报表上的)认定；确认 /^#k/z  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 AzN.vA)q  
asset                                                 资产，财产 DhY9)>4M  
asset restructuring                             资产重组 #:vosVqG  
assignment of duties                                 职责的划分 M`KrB5a+6  
assistant                                     助理，助理人员 [t<^WmgtxL  
associated company                                 联属公司，联营公司 X`:(-3T  
association                                        联合，结合；协会，社团 l?a(=  
assumption                                       假设，假定 Fx0K.Q2Y0  
at a given date                                         在某一特定时日 r1-?mMSU&  
attestation                                         鉴证，公证 e&7GW9FSg  
attestation service                             鉴证服务 ).N}x^  
audit adjustment                                审计调整 g84~d(\?  
audit areas                                        审计领域 BYVp~!u  
audit conclusion                                审计结论 \Q*3/_}G  
audit effectiveness                             审计效果 t_ 3)}  
audit efficiency                                  审计效率 hof$0Fg  
audit engagement letter                      审计业务约定书 &.=d,XKN  
audit evidence                                          审计证据 *AGC[w}/  
audit fee                                    审计费 }9:\#  
audit files                                          审计档案 d<V+;"
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audit findings                                     审计中发现的事项 lV`y6{o#T  
audit implementation stage                        审计实施阶段 ^P:9iu)+]~  
audit mark                                        审计标识 3l`yy])t  
audit materiality                                 审计重要性 0UWLs_k:  
audit method                                     审计方法 v=i[s  
audit objective                                         审计目标，审计目的 Z=R>7~H  
audit of financial statements                      会计报表审计，财务报表审计 ?O\n!
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audit opinion                                     审计意见 o&;+!Si@T  
audit period                                      被审计期间，被审计年度 F]z xx  
audit plan                                          审计计划 [_L:.,]g8  
audit planning                                    编制审计计划，制定审计计划，审计计划 N^
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audit planning stage                                  审计计划阶段 Y$Js5K@F  
audit procedure                                审计程序 A7+eWg{  
audit programme                               审计程序表，具体审计计划 -q(,}/Xf  
audit report                                       审计报告 }.o rfW  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 > g8;x#  
audit report with a qualified opinion                 有保留意见的审计报告 ^%#v AS  
audit report with an adverse opinion                否定意见的审计报告 2y ~]Uo  
audit report with dual dates                      双重日期审计报告 ?*4&Z.~J  
audit reporting stage                                 审计报告阶段 k2<VUeW5  
audit responsibility                                   审计责任 HHWB_QaL  
audit results                                      审计结果 Z?XE~6aP>  
audit risk                                          审计风险 lx U}HM  
audit sampling                                          审计抽样  Cg}cD.  
audit sampling techniques                         审计抽样方法，审计抽样技术 He)v:AH  
audit strategies                                  审计策略 A37Z;/H~k  
audit summary                                         审计总结，审计小结 WSi Utf|g  
audit team                                         审计小组 lp!@uoN^T  
audit test                                    审计测试 S<88>|&n]  
audit trail                                          审计轨迹 cpgHF`nt  
audit work                                        审计工作 hKQT,  
audit working paper                                 审计工作底稿 bzk@6jR1  
audited financial statement                        审计会计报表，已审计财务报表 ,Ztj  
Auditing Guidelines (the～)                      审计规范指南 w;}P<K
 
auditing standards                             审计准则 [% |i  
audit-oriented working paper                          (审计)业务类工作底稿 j@ UIN3  
authorisation                                     授权 2P!Pbl<  
authorisation of transaction                       交易的授权 ;8|uY%ab  
availability                                         可获得性 D7[ 8*^  
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balance                                      余额；差额；平衡 }4#%0x`w  
balance sheet                                    资产负债表 4FGcCE3  
bank                                                 银行 L:XnW1(Or  
bank account                                    银行账户，银行户头 x}AWWmXv  
bank statement                                 银行对账单 eDX{}Dq(  
barter transaction                              易货交易，以物换物交易 &=<x&4H+  
basis of audit                                    审计依据 ;5PXPpJ  
basis of preparation                                (会计报表的)编制基础 -XkCbxZ  
book of account                               账目，账簿 p
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borrowing                                         借款，贷款，借债 `L]cJ0tAs  
branch                                              分支，分支机构，分店 Pqo"~&Y|~  
brought forward                                (账户余额等的)承上年，承上期，承上页 X*]uLgbl  
budget                                              预算 Ad9'q!_en  
building                                      建筑物；大楼 &P&M6v+  
business conditions                                  业务情况，经营情况 \n6#D7OV  
business licence                               (企业等的)营业执照 BV9B}I V  
business relation                                业务关系 ,wlFn  
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