[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 /PkOF((  
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审计词汇英汉对照 B^hK  
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ability to continue as a going concern               持续经营能力 '`p0T%w  
acceptability                                     可接受性，可接受程度 UKSI
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acceptable level of detection risk                     检查风险的可接受水平 ,0$b8lb;x/  
acceptance of engagement                       接受委托 9a.[>4}  
accepting the engagement for the first time              首次接受委托 wD[qE  
access to asset                                         对资产的接触 D7$xY\0r  
according to                                     根据，依据，依照 yNQ 9~P2  
account balance                                账户余额 T0}P 'q  
account for                                       对……进行会计处理，核算；解释 7M9s}b%?  
accounting                                        会计，会计学 Xg97[I8/  
accounting advisory serve                        会计咨询服务 n]btazM{   
accounting firm                                 会计师事务所 !Jo.Un7  
accounting information                      会计信息，会计资料 UmQ'=@^kR  
accounting period                             会计期间 .]Z,O>N
 
accounting policies                                   会计政策 M~!LjJg;  
accounting professional bodies                 会计职业组织，会计职业团体 "?sLi  
accounting records                                   会计记录 PiIILX{DuH  
accounting responsibility                           会计责任 u"a$/  
accounting service                             会计服务 *$>$O%  
accounting standards                                会计准则 vGPaWYV  
Accounting Standards for Business Enterprises       企业会计准则 ^F1zkIE  
accounting system                             会计系统 o=(>#iVM  
accounting treatment                                会计处理 ]9pcDZB  
accuracy                                    准确性，精确性 Va'K~$d_  
additional audit procedures                      追加审计程序 VAR/
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addressee                                         收件人，收信人 %n#^#:  
Administration of State-owned Assets  (the～)     国有资产管理局 -OP5v8c f  
administrative laws and regulations                 行政法规 +<I1@C  
adverse impact                                 不利影响，负面影响 >:P3j<xTv  
adverse opinion                                反对意见 8 _[f#s`)  
advisory group                                  咨询组，顾问组 S[M\com'  
agency fee                                        代理费，代理费用 K#{E87
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aggregate                                          总计，合计为…… (.
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alternation of document and record                 变造文件和记录
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alternative audit procedures                      替代审计程序，备选审计程序 kLqFh<  
amend                                              修改，修订 <`m.Vbvm"  
amortisation                                      摊销 'C*NyHc  
analytical capacity                             分析能力 ByZ. !~  
analytical procedures                               分析性程序 4B}w;d@R  
annual financial statements                        年度会计报表，年度财务报表 9uREbip  
appendix                                          附录，附表 >Y< y]vM:  
applicable                                         适用的 E]Hl&t/}  
applicable laws and regulations                 适用的法规 f1>^kl3@P  
application systems                                  应用系统  g^En6n)  
apply consistently                              一贯地执行，一贯地实施 ,K6]Q|U@r  
appropriate                                       适当的，合适的； QX~*aqS3s8  
征用，挪用 9tC8|~Q  
appropriate authorization                          适当的授权 z:R2Wksg  
appropriateness of audit evidence                    审计证据的适当性 Xc5[d`]  
approval                                    批准，核准 bvR*
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assertion                                    (会计报表上的)认定；确认 F]?$Q'U  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 "WYcw\@U  
asset                                                 资产，财产 0+:.9*g=k  
asset restructuring                             资产重组 {UZli[W1  
assignment of duties                                 职责的划分 uf)W?`e~  
assistant                                     助理，助理人员 iVu+ct-iv  
associated company                                 联属公司，联营公司 90aPIs-  
association                                        联合，结合；协会，社团 c) E[K-u  
assumption                                       假设，假定 qc'tK6=jp  
at a given date                                         在某一特定时日 L{fP_DIa  
attestation                                         鉴证，公证 .Na>BR\F  
attestation service                             鉴证服务 IL:"]`f*  
audit adjustment                                审计调整 .Um%6a-  
audit areas                                        审计领域
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audit conclusion                                审计结论 =3SL& :8  
audit effectiveness                             审计效果 0XYO2k  
audit efficiency                                  审计效率 c[y=K)<Z  
audit engagement letter                      审计业务约定书 (Fgt#H(B  
audit evidence                                          审计证据 r IK|}5  
audit fee                                    审计费 n"K7@[d  
audit files                                          审计档案 A#  M  
audit findings                                     审计中发现的事项 g&E_|}u4  
audit implementation stage                        审计实施阶段 IfXLnD^||  
audit mark                                        审计标识 u\.sS|
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audit materiality                                 审计重要性 Yg]f2ke  
audit method                                     审计方法 #!D5DK
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audit objective                                         审计目标，审计目的 B?%D  
audit of financial statements                      会计报表审计，财务报表审计 #=.h:_9  
audit opinion                                     审计意见 ' qd")  
audit period                                      被审计期间，被审计年度 My`%gP~%g  
audit plan                                          审计计划 a@jP^VVk  
audit planning                                    编制审计计划，制定审计计划，审计计划 I3x}F$^  
audit planning stage                                  审计计划阶段 &s<  
audit procedure                                审计程序 -5ec8m8  
audit programme                               审计程序表，具体审计计划 1aT$07G0  
audit report                                       审计报告 gq@."wHU  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 zuPH3Q
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audit report with a qualified opinion                 有保留意见的审计报告 }b^lg&$(  
audit report with an adverse opinion                否定意见的审计报告 'Lw\nO.  
audit report with dual dates                      双重日期审计报告 6kuSkd$.  
audit reporting stage                                 审计报告阶段 7z,M`14  
audit responsibility                                   审计责任 ?GC0dN   
audit results                                      审计结果 `WW0~
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audit risk                                          审计风险 v1lj/A  
audit sampling                                          审计抽样 HYH!;  
audit sampling techniques                         审计抽样方法，审计抽样技术 B&$89]gs|  
audit strategies                                  审计策略 8Z!ea3kAT  
audit summary                                         审计总结，审计小结 H
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audit team                                         审计小组 &L?Dogo  
audit test                                    审计测试 t]o gn(  
audit trail                                          审计轨迹 A{o{o++  
audit work                                        审计工作 *sG<w%%  
audit working paper                                 审计工作底稿 W [m_IY  
audited financial statement                        审计会计报表，已审计财务报表 ^,5.vfES  
Auditing Guidelines (the～)                      审计规范指南 an2Tc*=~l(  
auditing standards                             审计准则 J@TM>R  
audit-oriented working paper                          (审计)业务类工作底稿 N.`]D)57  
authorisation                                     授权 *3K"Kc2  
authorisation of transaction                       交易的授权 e.GzGX  
availability                                         可获得性 Jr9} 'l8  
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balance                                      余额；差额；平衡  k WtUj  
balance sheet                                    资产负债表 L' pZ  
bank                                                 银行 E)E!  
bank account                                    银行账户，银行户头 HlSuhbi'@  
bank statement                                 银行对账单 Wd}mC<rv1  
barter transaction                              易货交易，以物换物交易 `+o.w#cl  
basis of audit                                    审计依据 5xHiq&d.E  
basis of preparation                                (会计报表的)编制基础 WI,=?~-   
book of account                               账目，账簿 7a<qP=J  
borrowing                                         借款，贷款，借债 D.6dPzu`  
branch                                              分支，分支机构，分店 0R]CI  
brought forward                                (账户余额等的)承上年，承上期，承上页 %ze1ZWO{  
budget                                              预算 &B4U
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building                                      建筑物；大楼 B# fzMaC  
business conditions                                  业务情况，经营情况 D=>^m=?0  
business licence                               (企业等的)营业执照 t_
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business relation                                业务关系 -DnK)u\@  
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