[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 b4Y<  
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审计词汇英汉对照 3sh
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ability to continue as a going concern               持续经营能力 [&Yrnkgr  
acceptability                                     可接受性，可接受程度 q9 )]R  
acceptable level of detection risk                     检查风险的可接受水平 }Kt`du=  
acceptance of engagement                       接受委托 {WYJQKs8  
accepting the engagement for the first time              首次接受委托 ]0Y5 Z)3:z  
access to asset                                         对资产的接触 gK_^RE9~  
according to                                     根据，依据，依照 /A
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account balance                                账户余额 L
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account for                                       对……进行会计处理，核算；解释 U=kPxe  
accounting                                        会计，会计学 I34|<3t$  
accounting advisory serve                        会计咨询服务 !HV<2q()  
accounting firm                                 会计师事务所 ^x BQ#p  
accounting information                      会计信息，会计资料 DlMT<ld  
accounting period                             会计期间 `RF0%Vm
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accounting policies                                   会计政策 )#(6J  
accounting professional bodies                 会计职业组织，会计职业团体 jDWmI%Y.  
accounting records                                   会计记录 yi29+T7j4S  
accounting responsibility                           会计责任 {*BZ;Xh\8  
accounting service                             会计服务 ktA5]f;  
accounting standards                                会计准则 e&R?9z-*  
Accounting Standards for Business Enterprises       企业会计准则 (dH "b *  
accounting system                             会计系统 IonphTcU!  
accounting treatment                                会计处理 43'!<[?x  
accuracy                                    准确性，精确性 3Fu5,H EJ  
additional audit procedures                      追加审计程序 Q\QSnMM&]  
addressee                                         收件人，收信人 R^hlfKnt  
Administration of State-owned Assets  (the～)     国有资产管理局 %X5p\VS\7  
administrative laws and regulations                 行政法规 wr) \G
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adverse impact                                 不利影响，负面影响 v,[E*qMN  
adverse opinion                                反对意见 6rP?$mn2  
advisory group                                  咨询组，顾问组 D&dh>Pe1;  
agency fee                                        代理费，代理费用 9I|D"zXn  
aggregate                                          总计，合计为…… M^89]woC  
alternation of document and record                 变造文件和记录 GJ9'i-\*\  
alternative audit procedures                      替代审计程序，备选审计程序 -eQ>3x&3r  
amend                                              修改，修订 0xEr`]]U  
amortisation                                      摊销 I2&R+~ktR  
analytical capacity                             分析能力 z]49dCN  
analytical procedures                               分析性程序 _spW~"|G  
annual financial statements                        年度会计报表，年度财务报表 >WcOY7  
appendix                                          附录，附表 59@PY!c>  
applicable                                         适用的 L2Vj2o"x?  
applicable laws and regulations                 适用的法规 G`oY(2U  
application systems                                  应用系统 ZL7#44  
apply consistently                              一贯地执行，一贯地实施 p0|PVn.^h  
appropriate                                       适当的，合适的； ja-,6*"k  
征用，挪用 _?I6[Mz  
appropriate authorization                          适当的授权 u]766<Z  
appropriateness of audit evidence                    审计证据的适当性 y),yks?iv  
approval                                    批准，核准 ?!Wh ^su-  
assertion                                    (会计报表上的)认定；确认 /a .XWfu  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 W6A-/;S\
 
asset                                                 资产，财产 3nbTK3,  
asset restructuring                             资产重组 8 U<$u,WS  
assignment of duties                                 职责的划分 _kZ&t_]  
assistant                                     助理，助理人员 r+W;}nyf  
associated company                                 联属公司，联营公司 '}N4SrU$  
association                                        联合，结合；协会，社团 uBUT84i  
assumption                                       假设，假定 d(_;@%p1X  
at a given date                                         在某一特定时日 }~+q S`  
attestation                                         鉴证，公证 e#<A\?  
attestation service                             鉴证服务 8=-/0y9,  
audit adjustment                                审计调整 \gW6E^  
audit areas                                        审计领域 tJa *(%Z?f  
audit conclusion                                审计结论 ml1My1  
audit effectiveness                             审计效果 [sXnB$  
audit efficiency                                  审计效率 p6&6^v\  
audit engagement letter                      审计业务约定书 CxV$_J  
audit evidence                                          审计证据 +Y_]<  
audit fee                                    审计费 GTocN1,Z~a  
audit files                                          审计档案 9
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audit findings                                     审计中发现的事项 T!2gOe  
audit implementation stage                        审计实施阶段 !<UdG+iV  
audit mark                                        审计标识 m
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audit materiality                                 审计重要性 +'"NKZ.>TT  
audit method                                     审计方法 n.b_fkZNr  
audit objective                                         审计目标，审计目的 XE`u  
audit of financial statements                      会计报表审计，财务报表审计 nj<nW5[  
audit opinion                                     审计意见 ,ieew `  
audit period                                      被审计期间，被审计年度 G2s2i2&6E  
audit plan                                          审计计划 ^fEer  
audit planning                                    编制审计计划，制定审计计划，审计计划 ,c&%/
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audit planning stage                                  审计计划阶段 M!b-;{;'  
audit procedure                                审计程序 y6P-:f/&*  
audit programme                               审计程序表，具体审计计划 WxJV zHtR  
audit report                                       审计报告 P_F0lO  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 HXP/2&|JY  
audit report with a qualified opinion                 有保留意见的审计报告 Z&6*8#wn  
audit report with an adverse opinion                否定意见的审计报告 C5^9D  
audit report with dual dates                      双重日期审计报告 9`Y\`F#}q  
audit reporting stage                                 审计报告阶段 ?2<V./2F  
audit responsibility                                   审计责任 I~&*8)x
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audit results                                      审计结果 fD#!0^  
audit risk                                          审计风险 lbj_if;  
audit sampling                                          审计抽样 d:g0XP  
audit sampling techniques                         审计抽样方法，审计抽样技术 axM(3k.n  
audit strategies                                  审计策略 3a?dNwM@  
audit summary                                         审计总结，审计小结 @
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audit team                                         审计小组 om1D}irKT  
audit test                                    审计测试 V?r(;x  
audit trail                                          审计轨迹 T1A/>\Ns  
audit work                                        审计工作 suFO~/lRno  
audit working paper                                 审计工作底稿 q\d/-K  
audited financial statement                        审计会计报表，已审计财务报表 I^?hVH  
Auditing Guidelines (the～)                      审计规范指南 n yx(0  
auditing standards                             审计准则 ,F?O} ijk  
audit-oriented working paper                          (审计)业务类工作底稿 T5+ (Fz  
authorisation                                     授权 >8EmfjUoc  
authorisation of transaction                       交易的授权 PX5U)  
availability                                         可获得性 W744hq@P%  
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balance                                      余额；差额；平衡 '&F PkT:5  
balance sheet                                    资产负债表  Eikt,
 
bank                                                 银行 tWI%
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bank account                                    银行账户，银行户头 gezZYP)d  
bank statement                                 银行对账单 7D=gAMPvJ  
barter transaction                              易货交易，以物换物交易 @WuG8G  
basis of audit                                    审计依据 4=ZN4=(_[  
basis of preparation                                (会计报表的)编制基础 t}2M8ue(&  
book of account                               账目，账簿 ,H5o/qNU`{  
borrowing                                         借款，贷款，借债 %!V=noo  
branch                                              分支，分支机构，分店 ?dQ#% 06mn  
brought forward                                (账户余额等的)承上年，承上期，承上页 wQrD(Dv(yA  
budget                                              预算 S,GM!YZg  
building                                      建筑物；大楼 43/!pW  
business conditions                                  业务情况，经营情况 R
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business licence                               (企业等的)营业执照 x}jiHV@=  
business relation                                业务关系 f= 33+8I  
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