[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 pheE^jUr  
　　 
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审计词汇英汉对照 'yp>L|  
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ability to continue as a going concern               持续经营能力 =p<?Hu  
acceptability                                     可接受性，可接受程度 j-7u>s-l  
acceptable level of detection risk                     检查风险的可接受水平 E{tx/$f  
acceptance of engagement                       接受委托 ]@v}y&  
accepting the engagement for the first time              首次接受委托 `79[+0hL'  
access to asset                                         对资产的接触 lT8#bA  
according to                                     根据，依据，依照 Ntb:en!X  
account balance                                账户余额 [SVhtrx|%  
account for                                       对……进行会计处理，核算；解释 lnS(&`oh\=  
accounting                                        会计，会计学 %2f//SZ:  
accounting advisory serve                        会计咨询服务 gtiEhCF2W  
accounting firm                                 会计师事务所 j'K38@M:MN  
accounting information                      会计信息，会计资料 A)tP()+)  
accounting period                             会计期间 dsJm>U )  
accounting policies                                   会计政策 :Sr?6FPc  
accounting professional bodies                 会计职业组织，会计职业团体 5?WYsj"  
accounting records                                   会计记录 4&QUh+F  
accounting responsibility                           会计责任 5
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accounting service                             会计服务 @@I7$*  
accounting standards                                会计准则 QK)){cK  
Accounting Standards for Business Enterprises       企业会计准则 +`@M*kd  
accounting system                             会计系统 k<a;[_S  
accounting treatment                                会计处理 RK[ D_ SmS  
accuracy                                    准确性，精确性 lVz9k  
additional audit procedures                      追加审计程序 ,7W:fwdR  
addressee                                         收件人，收信人 rQ/,XH  
Administration of State-owned Assets  (the～)     国有资产管理局 -$(Jk<  
administrative laws and regulations                 行政法规 j~;;l!({i  
adverse impact                                 不利影响，负面影响 9mlIbEAb  
adverse opinion                                反对意见 nVE9^')8V  
advisory group                                  咨询组，顾问组 &-%>qB|*  
agency fee                                        代理费，代理费用 )VSwTx&  
aggregate                                          总计，合计为…… b_TS<,  
alternation of document and record                 变造文件和记录 kH'p\9=  
alternative audit procedures                      替代审计程序，备选审计程序 c.AYxI"  
amend                                              修改，修订 mpgOs  
amortisation                                      摊销 $&{ti.l  
analytical capacity                             分析能力 `s|]"'rX  
analytical procedures                               分析性程序 `lO(s%HC  
annual financial statements                        年度会计报表，年度财务报表 7tNc=,x}  
appendix                                          附录，附表 r> k-KdS  
applicable                                         适用的 rYY$wA@  
applicable laws and regulations                 适用的法规 fH\X  
application systems                                  应用系统 fmfTSN(Q~`  
apply consistently                              一贯地执行，一贯地实施 {ox2Tg?  
appropriate                                       适当的，合适的； ]5}=^  
征用，挪用 <[Q3rJ  
appropriate authorization                          适当的授权 S${Zzt"  
appropriateness of audit evidence                    审计证据的适当性 \8S~c8Z~  
approval                                    批准，核准 .~>?*}  
assertion                                    (会计报表上的)认定；确认 0fm*` 4Q  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 }lP;
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asset                                                 资产，财产 k'T^dY&c  
asset restructuring                             资产重组 *>NX%by)  
assignment of duties                                 职责的划分 a2w T6jY  
assistant                                     助理，助理人员 Tlq-m2]  
associated company                                 联属公司，联营公司 lx |5?P  
association                                        联合，结合；协会，社团 /P:.qtT(  
assumption                                       假设，假定 a,|?5j9,P  
at a given date                                         在某一特定时日 4jNG^@O  
attestation                                         鉴证，公证 R!(ZMRMn  
attestation service                             鉴证服务 slu(SmQ  
audit adjustment                                审计调整 JTU#vq:TY  
audit areas                                        审计领域 b| M3`  
audit conclusion                                审计结论 mO* ^1  
audit effectiveness                             审计效果 P`$!@T0=
 
audit efficiency                                  审计效率 X(A.X:"  
audit engagement letter                      审计业务约定书 7y^%7U \  
audit evidence                                          审计证据 +JRF0T  
audit fee                                    审计费 M;w?[yEZ  
audit files                                          审计档案 ,](:<A)W&  
audit findings                                     审计中发现的事项 9Fo fr  
audit implementation stage                        审计实施阶段 <eN_1NTH_  
audit mark                                        审计标识 6E~g#(8  
audit materiality                                 审计重要性 G7
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audit method                                     审计方法 yWDTjY/  
audit objective                                         审计目标，审计目的 |4(~%| 8{  
audit of financial statements                      会计报表审计，财务报表审计 H 3@Z.D  
audit opinion                                     审计意见 "9!d]2.-Vk  
audit period                                      被审计期间，被审计年度  &;i "P  
audit plan                                          审计计划 kDvc" ,SD#  
audit planning                                    编制审计计划，制定审计计划，审计计划 6$U]9D  
audit planning stage                                  审计计划阶段 '1?\/,em  
audit procedure                                审计程序 {q%Sx*k9[  
audit programme                               审计程序表，具体审计计划 O.G'?m<:#  
audit report                                       审计报告 F&RgT1*  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 [XVEBA4GI  
audit report with a qualified opinion                 有保留意见的审计报告 r]@0eb   
audit report with an adverse opinion                否定意见的审计报告 *N'K/3 6;  
audit report with dual dates                      双重日期审计报告 fq )vK  
audit reporting stage                                 审计报告阶段 xu5ia|gYz7  
audit responsibility                                   审计责任 r xnFrx  
audit results                                      审计结果 (8$k4`T>  
audit risk                                          审计风险 ?BA]7M(,4  
audit sampling                                          审计抽样  hc#!Lv  
audit sampling techniques                         审计抽样方法，审计抽样技术 +m j*o(  
audit strategies                                  审计策略 aNcd` $0  
audit summary                                         审计总结，审计小结 gr-9l0u  
audit team                                         审计小组 Vj<:GRNQ,d  
audit test                                    审计测试 in+}/mwfC  
audit trail                                          审计轨迹 (jjTK'0[  
audit work                                        审计工作 ?eH&'m}-  
audit working paper                                 审计工作底稿 c'uhK8|  
audited financial statement                        审计会计报表，已审计财务报表 {]_uMg#
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Auditing Guidelines (the～)                      审计规范指南 d)f@ 5/<  
auditing standards                             审计准则 aj8A8ma*}  
audit-oriented working paper                          (审计)业务类工作底稿 $`ZzvZ'r  
authorisation                                     授权 <+MyZM(z>  
authorisation of transaction                       交易的授权 &|>S|  
availability                                         可获得性 SIO&rrT.  
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balance                                      余额；差额；平衡 }En  
balance sheet                                    资产负债表 De7Ts  
bank                                                 银行 F+R?a+e  
bank account                                    银行账户，银行户头 _Zk{!  
bank statement                                 银行对账单 ,B?~-2cCz  
barter transaction                              易货交易，以物换物交易 f-DL:@crU  
basis of audit                                    审计依据 v+p{|X-  
basis of preparation                                (会计报表的)编制基础 |4$M]Mf0  
book of account                               账目，账簿 ;!:U((wv  
borrowing                                         借款，贷款，借债 We0.3aG  
branch                                              分支，分支机构，分店 hfpJ+[  
brought forward                                (账户余额等的)承上年，承上期，承上页 L,y6^J!  
budget                                              预算 sn 7AR88M;  
building                                      建筑物；大楼 QaUm1i#
 
business conditions                                  业务情况，经营情况 zp\8_U@  
business licence                               (企业等的)营业执照 S$
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business relation                                业务关系 P96pm6H_;  
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