[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 pcG q  
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审计词汇英汉对照 R(
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ability to continue as a going concern               持续经营能力 ,#{aAx|]  
acceptability                                     可接受性，可接受程度 x$*OglaS  
acceptable level of detection risk                     检查风险的可接受水平 o=}?aC3I  
acceptance of engagement                       接受委托 )1ciO+_  
accepting the engagement for the first time              首次接受委托 ,q1RJiR  
access to asset                                         对资产的接触 r+2dBp3  
according to                                     根据，依据，依照 <T>f@Dn,  
account balance                                账户余额 e$Ej7_.#;  
account for                                       对……进行会计处理，核算；解释 k,J?L-F  
accounting                                        会计，会计学 1^mO"nX  
accounting advisory serve                        会计咨询服务 Bdi~B")  
accounting firm                                 会计师事务所 |BR&p)7)  
accounting information                      会计信息，会计资料 Y`v&YcX;  
accounting period                             会计期间 `7`iCYiTy  
accounting policies                                   会计政策 (nm&\b~j  
accounting professional bodies                 会计职业组织，会计职业团体 |{(ynZ]R  
accounting records                                   会计记录 f32nO
 
accounting responsibility                           会计责任 tFCeE=4%  
accounting service                             会计服务 e"Z~%
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accounting standards                                会计准则 6IA ~bkc}  
Accounting Standards for Business Enterprises       企业会计准则 ;S/fe(C   
accounting system                             会计系统 Wk?XlCj  
accounting treatment                                会计处理 U.\kAEJ  
accuracy                                    准确性，精确性 hO8B]4=&*  
additional audit procedures                      追加审计程序 P_}$|zj7  
addressee                                         收件人，收信人 9j/B3CjW  
Administration of State-owned Assets  (the～)     国有资产管理局 1x]G/I*  
administrative laws and regulations                 行政法规 sE% n=Ww  
adverse impact                                 不利影响，负面影响 0T*jv! q>  
adverse opinion                                反对意见 OWU]gh@r  
advisory group                                  咨询组，顾问组 G7u7x?E:B`  
agency fee                                        代理费，代理费用 AyWCb  
aggregate                                          总计，合计为…… G8@%)$A  
alternation of document and record                 变造文件和记录 \I>,j,c  
alternative audit procedures                      替代审计程序，备选审计程序 TA*49Qp  
amend                                              修改，修订 a,X3=+_ K  
amortisation                                      摊销 Wjp<(aY[  
analytical capacity                             分析能力 "qF8'58  
analytical procedures                               分析性程序 &A>J>b  
annual financial statements                        年度会计报表，年度财务报表 1'h?qv^(  
appendix                                          附录，附表 x9a0J1Nb-h  
applicable                                         适用的 No I=t  
applicable laws and regulations                 适用的法规 4JucNGv  
application systems                                  应用系统 lPjgBp{/  
apply consistently                              一贯地执行，一贯地实施 v+Hu=RZE  
appropriate                                       适当的，合适的； _:T\[sz5  
征用，挪用 LGK}oL'  
appropriate authorization                          适当的授权 %k"-rmW  
appropriateness of audit evidence                    审计证据的适当性 ~&g:7f|X  
approval                                    批准，核准 ~Oolm_+{}  
assertion                                    (会计报表上的)认定；确认 !JJY(o  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 F4*f_lP  
asset                                                 资产，财产 3N?uY2  
asset restructuring                             资产重组 $OmtN
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assignment of duties                                 职责的划分 ^#;2 Pd>  
assistant                                     助理，助理人员 _uDtRoI8  
associated company                                 联属公司，联营公司 uu HWN|  
association                                        联合，结合；协会，社团 u4%-e)$X  
assumption                                       假设，假定 4o'0lz]  
at a given date                                         在某一特定时日 rLp0VKPe  
attestation                                         鉴证，公证 Oa{M9d,l  
attestation service                             鉴证服务
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audit adjustment                                审计调整 KY@k4S+  
audit areas                                        审计领域 Bdf3@sbM]  
audit conclusion                                审计结论 WFTTBUoH  
audit effectiveness                             审计效果 =*t)@bn  
audit efficiency                                  审计效率 `CW=*uBH  
audit engagement letter                      审计业务约定书 M}H
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audit evidence                                          审计证据 e<q;` H  
audit fee                                    审计费 th !Gc  
audit files                                          审计档案 Dzb@H$BQ7  
audit findings                                     审计中发现的事项 ;vuok]@  
audit implementation stage                        审计实施阶段 ^,,|ED\M{m  
audit mark                                        审计标识 w<>B4 m\  
audit materiality                                 审计重要性 `g3H;E  
audit method                                     审计方法 .#CTL|x  
audit objective                                         审计目标，审计目的 .7{,u1N'  
audit of financial statements                      会计报表审计，财务报表审计 ~|riFp=J  
audit opinion                                     审计意见 .F |yxj;I7  
audit period                                      被审计期间，被审计年度 L_Om<LO2  
audit plan                                          审计计划 <.#i3!  
audit planning                                    编制审计计划，制定审计计划，审计计划 wTqgH@rGtR  
audit planning stage                                  审计计划阶段 &!_>J0  
audit procedure                                审计程序 $5(co)C  
audit programme                               审计程序表，具体审计计划 pL
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audit report                                       审计报告 {o AJL  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 h ~v8Q_6  
audit report with a qualified opinion                 有保留意见的审计报告 S9- FKjU  
audit report with an adverse opinion                否定意见的审计报告 tK1P7pbC8r  
audit report with dual dates                      双重日期审计报告 / F9BbG{  
audit reporting stage                                 审计报告阶段 G8H=xr#  
audit responsibility                                   审计责任 =#^\9|?$  
audit results                                      审计结果 bvi Y.G3  
audit risk                                          审计风险 Z sv(/>  
audit sampling                                          审计抽样 *$
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audit sampling techniques                         审计抽样方法，审计抽样技术 \K55|3~R  
audit strategies                                  审计策略 ZE#A?5lb  
audit summary                                         审计总结，审计小结 ^_n(>$ EK  
audit team                                         审计小组 ~Cm_=[  
audit test                                    审计测试 U%_B gLwy%  
audit trail                                          审计轨迹 VM88#^  
audit work                                        审计工作 J.35Ad1hM  
audit working paper                                 审计工作底稿 AfB,`l`k  
audited financial statement                        审计会计报表，已审计财务报表 )$XcO]  
Auditing Guidelines (the～)                      审计规范指南 =HH}E/9z  
auditing standards                             审计准则 "KS 
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audit-oriented working paper                          (审计)业务类工作底稿 G*JasHFs  
authorisation                                     授权 Onz@A"  
authorisation of transaction                       交易的授权 ,'Zs")Ydp  
availability                                         可获得性 SN'j?-  
B M*<Ee]u  
balance                                      余额；差额；平衡 Z7J8%ywQ  
balance sheet                                    资产负债表 '9.L5*wh]  
bank                                                 银行 \2#7B8  
bank account                                    银行账户，银行户头 4zzJ5,S1  
bank statement                                 银行对账单 k>SPtiAs  
barter transaction                              易货交易，以物换物交易 t}w<xe  
basis of audit                                    审计依据 Y,n&g45m  
basis of preparation                                (会计报表的)编制基础 e#BxlC  
book of account                               账目，账簿 9#cPEbb~  
borrowing                                         借款，贷款，借债 g:8k,1y5  
branch                                              分支，分支机构，分店 $MhfGMk!'  
brought forward                                (账户余额等的)承上年，承上期，承上页 Z4KYVHD,  
budget                                              预算 n%X5TJE  
building                                      建筑物；大楼 z>}H[0[#  
business conditions                                  业务情况，经营情况 wN
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business licence                               (企业等的)营业执照 *sz:c3{_  
business relation                                业务关系 m#|;?z  
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