[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 _]8FCO  
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审计词汇英汉对照 U<J4\|1?7'  
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ability to continue as a going concern               持续经营能力 }eh<F^  
acceptability                                     可接受性，可接受程度 /tI8JXcUK  
acceptable level of detection risk                     检查风险的可接受水平 ]s-;*o\H  
acceptance of engagement                       接受委托 asqbLtQ  
accepting the engagement for the first time              首次接受委托 j\& `  
access to asset                                         对资产的接触 oLK-~[p  
according to                                     根据，依据，依照 WrH7tz  
account balance                                账户余额 %LeG.~?  
account for                                       对……进行会计处理，核算；解释 b,"gBg  
accounting                                        会计，会计学 - &u]B$  
accounting advisory serve                        会计咨询服务 ]w z`j1  
accounting firm                                 会计师事务所 a;J B8  
accounting information                      会计信息，会计资料 $qG;^1$  
accounting period                             会计期间  gSQq  
accounting policies                                   会计政策 |Qo`K%8  
accounting professional bodies                 会计职业组织，会计职业团体 9}^nozR,I  
accounting records                                   会计记录 KDr?<"2L  
accounting responsibility                           会计责任 0dxEV]  
accounting service                             会计服务 Vm}OrFA  
accounting standards                                会计准则 ^
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Accounting Standards for Business Enterprises       企业会计准则 4ti\;55{W  
accounting system                             会计系统 !$
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accounting treatment                                会计处理 d-Vttxa6  
accuracy                                    准确性，精确性 9jq}`$S{  
additional audit procedures                      追加审计程序 As0E'n85  
addressee                                         收件人，收信人 $SAq/VHI1]  
Administration of State-owned Assets  (the～)     国有资产管理局 ("07t/||  
administrative laws and regulations                 行政法规 o1C1F}gxU  
adverse impact                                 不利影响，负面影响 u6^cLQO+  
adverse opinion                                反对意见 =@(&xfTC  
advisory group                                  咨询组，顾问组 -|;{/ s5  
agency fee                                        代理费，代理费用 ?WPuTPw{
 
aggregate                                          总计，合计为…… 91%QO?hz  
alternation of document and record                 变造文件和记录 Kn-
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alternative audit procedures                      替代审计程序，备选审计程序 -X+G_rY
 
amend                                              修改，修订 <,!8xp7,~  
amortisation                                      摊销 &Omo\Oq&W>  
analytical capacity                             分析能力 s2=rj?g&(X  
analytical procedures                               分析性程序 YaiogA  
annual financial statements                        年度会计报表，年度财务报表 ]DVZeI03@  
appendix                                          附录，附表 kT6h}d^/^  
applicable                                         适用的 ~q]@Jp  
applicable laws and regulations                 适用的法规 @@~OA>^  
application systems                                  应用系统 +KV?W+g)`  
apply consistently                              一贯地执行，一贯地实施 ;e,_F/@`  
appropriate                                       适当的，合适的； ILi{5L  
征用，挪用 /+^7lQo\]  
appropriate authorization                          适当的授权 'fpm] *ig  
appropriateness of audit evidence                    审计证据的适当性 nE.w  
approval                                    批准，核准 J>_|hg=  
assertion                                    (会计报表上的)认定；确认 %N5gQXg  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 b(^/WCykH  
asset                                                 资产，财产 Y%<y`]I  
asset restructuring                             资产重组 )F_vWbg  
assignment of duties                                 职责的划分 >YG1sMV-J  
assistant                                     助理，助理人员 S,Zl
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associated company                                 联属公司，联营公司 4lrF{S8  
association                                        联合，结合；协会，社团 ='r86vq  
assumption                                       假设，假定 <ZmC8&U
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at a given date                                         在某一特定时日 2to~
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attestation                                         鉴证，公证 =' %r"_`}  
attestation service                             鉴证服务 Hq<Sg4nz  
audit adjustment                                审计调整 F}9!k LR  
audit areas                                        审计领域 u|]{|Ya'%  
audit conclusion                                审计结论 b
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audit effectiveness                             审计效果 l Tpn /  
audit efficiency                                  审计效率 9$ GAs  
audit engagement letter                      审计业务约定书 x=-dv8N?  
audit evidence                                          审计证据 R1'tW=  
audit fee                                    审计费 RRSkXDU}  
audit files                                          审计档案 ,uz+/K%OA5  
audit findings                                     审计中发现的事项 )?_x$GKY  
audit implementation stage                        审计实施阶段 2rxZN\gyL  
audit mark                                        审计标识 E2.@zY|:  
audit materiality                                 审计重要性 Q\H1=8  
audit method                                     审计方法 GJTKqr|1O  
audit objective                                         审计目标，审计目的 *=G~26*!V  
audit of financial statements                      会计报表审计，财务报表审计 _#f+@)vR  
audit opinion                                     审计意见 GFA D  
audit period                                      被审计期间，被审计年度 Mw{0A\6  
audit plan                                          审计计划 Ltk'`  
audit planning                                    编制审计计划，制定审计计划，审计计划 =;tDYuFc!  
audit planning stage                                  审计计划阶段 Sr$&]R]^  
audit procedure                                审计程序 h>0R!Rl8  
audit programme                               审计程序表，具体审计计划 d}d1]@Y\  
audit report                                       审计报告 1=U(ZX+u  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 6Bv!t2  
audit report with a qualified opinion                 有保留意见的审计报告 }uZtAH|  
audit report with an adverse opinion                否定意见的审计报告 3)D'Yx  
audit report with dual dates                      双重日期审计报告 sGBm[lplz  
audit reporting stage                                 审计报告阶段 w_ gFN%8  
audit responsibility                                   审计责任 BH`%3Mw  
audit results                                      审计结果 ~Qg:_ @@\  
audit risk                                          审计风险 u/s,#  
audit sampling                                          审计抽样 `5SLo=~  
audit sampling techniques                         审计抽样方法，审计抽样技术 QmHj=s:x\  
audit strategies                                  审计策略 /Kw}R5l  
audit summary                                         审计总结，审计小结 ;JpsRf!  
audit team                                         审计小组 U3UKu/Z  
audit test                                    审计测试 x6n
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audit trail                                          审计轨迹 !UzMuGj  
audit work                                        审计工作 s)dL^lj;  
audit working paper                                 审计工作底稿 eT!*_.' e  
audited financial statement                        审计会计报表，已审计财务报表 OEZ`5"j  
Auditing Guidelines (the～)                      审计规范指南 DJWm7 t  
auditing standards                             审计准则 k4HE'WY  
audit-oriented working paper                          (审计)业务类工作底稿 N~=,RPjq  
authorisation                                     授权 jH5VrN*Q  
authorisation of transaction                       交易的授权 1\t#*N  
availability                                         可获得性 Y5dt/8Jo  
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balance                                      余额；差额；平衡 h)NZG6R  
balance sheet                                    资产负债表 4J~ZZ  
bank                                                 银行 o$4i{BL  
bank account                                    银行账户，银行户头 "d 5nVO/  
bank statement                                 银行对账单 B,xohT  
barter transaction                              易货交易，以物换物交易 G5l?c@ o  
basis of audit                                    审计依据 hRU5CH/!  
basis of preparation                                (会计报表的)编制基础 Q<c{$o  
book of account                               账目，账簿 jV|j]m&t  
borrowing                                         借款，贷款，借债 z~m{'O `  
branch                                              分支，分支机构，分店 -22
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brought forward                                (账户余额等的)承上年，承上期，承上页 {s{b nU  
budget                                              预算 q HU}EE v  
building                                      建筑物；大楼 )qID<j#  
business conditions                                  业务情况，经营情况 vC [ uEx:  
business licence                               (企业等的)营业执照 av8\?xmo.$  
business relation                                业务关系
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