[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 U#]eN[  
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审计词汇英汉对照 _kY[8e5  
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ability to continue as a going concern               持续经营能力 &'ETx
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acceptability                                     可接受性，可接受程度 [oN> :  
acceptable level of detection risk                     检查风险的可接受水平 $\@ 
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acceptance of engagement                       接受委托 JO^ [@
 
accepting the engagement for the first time              首次接受委托 /,@v"mE7c!  
access to asset                                         对资产的接触 ]3y5b9DuW  
according to                                     根据，依据，依照 <VxpMF  
account balance                                账户余额 FR6I+@ oX~  
account for                                       对……进行会计处理，核算；解释 K#sb"x`  
accounting                                        会计，会计学 |>}0? '/]  
accounting advisory serve                        会计咨询服务 68GGS`&  
accounting firm                                 会计师事务所 +G[HZ,FL  
accounting information                      会计信息，会计资料 (cA|N
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accounting period                             会计期间 wukos5  
accounting policies                                   会计政策 +e4<z%1  
accounting professional bodies                 会计职业组织，会计职业团体 >h( rd1  
accounting records                                   会计记录 3XlnI:w=  
accounting responsibility                           会计责任 Hi" n GH  
accounting service                             会计服务 x)wt.T?eL  
accounting standards                                会计准则 e
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Accounting Standards for Business Enterprises       企业会计准则 ?_j6})2zY  
accounting system                             会计系统 IS4K$Ac.  
accounting treatment                                会计处理 v4##(~Tu  
accuracy                                    准确性，精确性 YB1DL^:  
additional audit procedures                      追加审计程序 %+B-Z/1}  
addressee                                         收件人，收信人 } =m?gF%3  
Administration of State-owned Assets  (the～)     国有资产管理局 W#_gvW  
administrative laws and regulations                 行政法规 GJt9hDM$0  
adverse impact                                 不利影响，负面影响 &c9Fw:f;  
adverse opinion                                反对意见 [,$mpJCI  
advisory group                                  咨询组，顾问组 I_I;.Ik  
agency fee                                        代理费，代理费用 :h^UC~[h 3  
aggregate                                          总计，合计为…… kDP^[V P+  
alternation of document and record                 变造文件和记录 -xgmc-LGo  
alternative audit procedures                      替代审计程序，备选审计程序 [%,=

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amend                                              修改，修订 & O\!!1%  
amortisation                                      摊销 `"mK\M  
analytical capacity                             分析能力 p}|wO&4h  
analytical procedures                               分析性程序 wvaIgy%z  
annual financial statements                        年度会计报表，年度财务报表 9.#R?YP$  
appendix                                          附录，附表 R/cq00g
 
applicable                                         适用的 {ZEXlNPww  
applicable laws and regulations                 适用的法规 2LH;d`H[0  
application systems                                  应用系统 )0d".Q|v4  
apply consistently                              一贯地执行，一贯地实施 $<% nt  
appropriate                                       适当的，合适的； (C|V-}/*m  
征用，挪用 U105u.#7  
appropriate authorization                          适当的授权 J*&=J6  
appropriateness of audit evidence                    审计证据的适当性 (IHBib "  
approval                                    批准，核准 E^W*'D  
assertion                                    (会计报表上的)认定；确认 *"sDaN0@R  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Xt*%"7yTp  
asset                                                 资产，财产 ;p!hd}C  
asset restructuring                             资产重组 2co{9LM  
assignment of duties                                 职责的划分 (Ha}xwA~(  
assistant                                     助理，助理人员 -vfu0XI~  
associated company                                 联属公司，联营公司 w/W?/1P>q  
association                                        联合，结合；协会，社团 7#.PMyK9  
assumption                                       假设，假定 Prx s2 i 8  
at a given date                                         在某一特定时日 k#NMD4(%O  
attestation                                         鉴证，公证 }M@Jrq+7  
attestation service                             鉴证服务 7:E#c"S q  
audit adjustment                                审计调整 2MzFSmhc"  
audit areas                                        审计领域 O|zmDp8a+  
audit conclusion                                审计结论 'c(Y")QP  
audit effectiveness                             审计效果 6;XpLivP7  
audit efficiency                                  审计效率 i1@gHk  
audit engagement letter                      审计业务约定书 ']e4!  
audit evidence                                          审计证据 ;OqLNfU3y  
audit fee                                    审计费 UI|@5:J  
audit files                                          审计档案 2#}IGZ`Yp/  
audit findings                                     审计中发现的事项 QnLgP7Ft  
audit implementation stage                        审计实施阶段 s(Bi&C\  
audit mark                                        审计标识 \1D,Kx;Cb  
audit materiality                                 审计重要性 `z`;eR2oX  
audit method                                     审计方法 <!XnUCtV  
audit objective                                         审计目标，审计目的 IVODR   
audit of financial statements                      会计报表审计，财务报表审计 abP?D
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audit opinion                                     审计意见 *]?YvY  
audit period                                      被审计期间，被审计年度 D|'Z c&  
audit plan                                          审计计划 e; r-}U  
audit planning                                    编制审计计划，制定审计计划，审计计划 _!1c.[\T  
audit planning stage                                  审计计划阶段 |sM#g1D@  
audit procedure                                审计程序 m?G+#k;K  
audit programme                               审计程序表，具体审计计划 t1s@Ub5);I  
audit report                                       审计报告 2dW-WHaM  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Cms"OkN  
audit report with a qualified opinion                 有保留意见的审计报告 RW8u0 ?b  
audit report with an adverse opinion                否定意见的审计报告 B#
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audit report with dual dates                      双重日期审计报告 _tJURk %  
audit reporting stage                                 审计报告阶段 lfd{O7L0b  
audit responsibility                                   审计责任 Qn h
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audit results                                      审计结果 Q[tz)99~  
audit risk                                          审计风险 Nx z ,/d  
audit sampling                                          审计抽样 481u1  
audit sampling techniques                         审计抽样方法，审计抽样技术 9 NSYrIQ"  
audit strategies                                  审计策略 vu >@_hv  
audit summary                                         审计总结，审计小结 :8T@96]P  
audit team                                         审计小组 uoc-qmm  
audit test                                    审计测试 PMZzzZ  
audit trail                                          审计轨迹 ~3]8f0^%m  
audit work                                        审计工作 vjS7nR"T  
audit working paper                                 审计工作底稿 ')~HOCBSE  
audited financial statement                        审计会计报表，已审计财务报表 5X|aa>/  
Auditing Guidelines (the～)                      审计规范指南 %'5wwl  
auditing standards                             审计准则 WLFzLW=PD  
audit-oriented working paper                          (审计)业务类工作底稿 0_izTke  
authorisation                                     授权 sOenR6J<$  
authorisation of transaction                       交易的授权 o:ob1G[p%  
availability                                         可获得性 `&JA7UD>  
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balance                                      余额；差额；平衡 L6qA=b~iz  
balance sheet                                    资产负债表 ^E*C~;^S  
bank                                                 银行 b~echOj  
bank account                                    银行账户，银行户头 oD`BX  
bank statement                                 银行对账单 hUc|X m  
barter transaction                              易货交易，以物换物交易 ,aL"Wy(  
basis of audit                                    审计依据 CcETS}Q0C  
basis of preparation                                (会计报表的)编制基础 wO NQlt  
book of account                               账目，账簿 |REU7? B  
borrowing                                         借款，贷款，借债 -ZJ:<  
branch                                              分支，分支机构，分店 E atDT*!  
brought forward                                (账户余额等的)承上年，承上期，承上页 \/zS@fz  
budget                                              预算 {.W%m  
building                                      建筑物；大楼 UkQocZdZ  
business conditions                                  业务情况，经营情况 -2?fg   
business licence                               (企业等的)营业执照 tJ3s#q6  
business relation                                业务关系 qpCi61lTDJ  
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